LB878 LB878
2024 2024
LEGISLATURE OF NEBRASKA
ONE HUNDRED EIGHTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 878
Introduced by Holdcroft, 36; DeKay, 40; Kauth, 31; Linehan, 39;
Lippincott, 34; von Gillern, 4.
Read first time January 03, 2024
Committee: Government, Military and Veterans Affairs
1 A BILL FOR AN ACT relating to elections; to amend sections 10-702,
2 13-519, 13-809, 13-2507, and 79-10,105, Reissue Revised Statutes of
3 Nebraska, and sections 32-559, 32-1203, 77-3444, 79-1029, 79-1098,
4 79-10,117, and 79-10,118, Revised Statutes Cumulative Supplement,
5 2022; to provide, change, and eliminate provisions regarding
6 elections for certain purposes; to harmonize provisions; to repeal
7 the original sections; and to outright repeal section 10-703.01,
8 Reissue Revised Statutes of Nebraska.
9 Be it enacted by the people of the State of Nebraska,
-1-
LB878 LB878
2024 2024
1 Section 1. Section 10-702, Reissue Revised Statutes of Nebraska, is
2 amended to read:
3 10-702 The question of issuing school district bonds shall may be
4 submitted at a special election or such question may be voted on at an
5 election held in compliance with subsection (3) of section 32-559
6 conjunction with the statewide primary or statewide general election. No
7 bonds shall be issued until the question has been submitted to the
8 qualified electors of the district and a majority of all the qualified
9 electors voting on the question have voted in favor of issuing the same,
10 at an election called for the purpose, upon notice given by the officers
11 of the district at least twenty days prior to such election. If the
12 election for issuing bonds is held as a special election, the procedures
13 provided in section 10-703.01 shall be followed. The question of bond
14 issues in such districts, when defeated, shall not, except in case of
15 fire or other disaster or in the case of a newly created district, be
16 resubmitted in substance for a period of six months from and after the
17 date of such election.
18 When the question of issuing bonds is to be submitted at a statewide
19 primary or statewide general election as ordered by a resolution of a
20 majority of the members of the board of education, such order shall be
21 made in writing and filed with the county clerk or election commissioner
22 by March 1 for the statewide primary election or September 1 for the
23 statewide general election. The order calling for the school bond
24 election shall be filed with the county clerk or election commissioner or
25 county clerk in the county having the greatest number of electors
26 entitled to vote on the question. The county clerk or election
27 commissioner or county clerk receiving such order shall conduct the
28 school bond election for the school district as provided in subsection
29 (3) of section 32-559 the Election Act.
30 A special notice of the election shall be published by the board of
31 education in a newspaper or newspapers of general circulation within the
-2-
LB878 LB878
2024 2024
1 district stating the day of the election, the hours during which the
2 polls will be open, and any other information deemed necessary in
3 informing the public of the bond issue. The notice shall be made at least
4 twenty days prior to the election.
5 If the question of submitting bonds for the school district is voted
6 upon in one or more counties and the ballots have been certified across
7 county lines, the election boards in the counties where the ballots are
8 cast shall count the ballots on election day the same as all other
9 ballots are counted and seal the same in their ballots-cast container
10 along with other ballots.
11 The canvassing boards in each county shall canvass the returns in
12 the same manner as other returns are canvassed.
13 The county clerk or election commissioner in any adjoining county
14 voting on the bond issue shall certify the returns to the county clerk or
15 election commissioner of the county having the greatest number of
16 electors entitled to vote on the question of issuing bonds.
17 The county clerk or election commissioner in such county shall enter
18 the total returns from any adjoining county or counties to the total
19 votes recorded in his or her official book of votes cast and shall
20 certify the returns to the board of education for which such bond
21 election was held.
22 Sec. 2. Section 13-519, Reissue Revised Statutes of Nebraska, is
23 amended to read:
24 13-519 (1)(a) Subject to subdivisions (1)(b) and (c) of this
25 section, for all fiscal years beginning on or after July 1, 1998, no
26 governmental unit shall adopt a budget containing a total of budgeted
27 restricted funds more than the last prior year's total of budgeted
28 restricted funds plus allowable growth plus the basic allowable growth
29 percentage of the base limitation established under section 77-3446. For
30 the second fiscal year in which a county will receive a full year of
31 receipts from the tax imposed in sections 77-27,223 to 77-27,227, the
-3-
LB878 LB878
2024 2024
1 prior year's total of restricted funds shall be the prior year's total of
2 restricted funds plus the total receipts from the tax imposed in sections
3 77-27,223 to 77-27,227 in the prior year. If a governmental unit
4 transfers the financial responsibility of providing a service financed in
5 whole or in part with restricted funds to another governmental unit or
6 the state, the amount of restricted funds associated with providing the
7 service shall be subtracted from the last prior year's total of budgeted
8 restricted funds for the previous provider and may be added to the last
9 prior year's total of restricted funds for the new provider. For
10 governmental units that have consolidated, the calculations made under
11 this section for consolidating units shall be made based on the combined
12 total of restricted funds, population, or full-time equivalent students
13 of each governmental unit.
14 (b) For all fiscal years beginning on or after July 1, 2008,
15 educational service units may exceed the limitations of subdivision (1)
16 (a) of this section to the extent that one hundred ten percent of the
17 needs for the educational service unit calculated pursuant to section
18 79-1241.03 exceeds the budgeted restricted funds allowed pursuant to
19 subdivision (1)(a) of this section.
20 (c) For fiscal year 2017-18, the last prior year’s total of
21 restricted funds for counties shall be the last prior year’s total of
22 restricted funds less the last prior year’s restricted funds budgeted by
23 counties under sections 39-2501 to 39-2520, plus the last prior year’s
24 amount of restricted funds budgeted by counties under sections 39-2501 to
25 39-2520 to be used for capital improvements.
26 (d) The limitations of subdivision (1)(a) of this section shall not
27 apply to the budget or budget statement adopted by a regional
28 metropolitan transit authority for the first five fiscal years commencing
29 on the January 1 that follows the effective date of the conversion of the
30 transit authority established under the Transit Authority Law into a
31 regional metropolitan transit authority.
-4-
LB878 LB878
2024 2024
1 (2) A governmental unit may exceed the limit provided in subdivision
2 (1)(a) of this section for a fiscal year by up to an additional one
3 percent upon the affirmative vote of at least seventy-five percent of the
4 governing body.
5 (3)(a) Except as otherwise provided in subdivision (b) of this
6 subsection, a (3) A governmental unit may exceed the applicable allowable
7 growth percentage otherwise prescribed in this section by an amount
8 approved by a majority of legal voters voting on the issue at a special
9 election called for such purpose upon the recommendation of the governing
10 body or upon the receipt by the county clerk or election commissioner of
11 a petition requesting an election signed by at least five percent of the
12 legal voters of the governmental unit. The recommendation of the
13 governing body or the petition of the legal voters shall include the
14 amount and percentage by which the governing body would increase its
15 budgeted restricted funds for the ensuing year over and above the current
16 year's budgeted restricted funds. Except as otherwise provided in
17 subdivision (b) of this subsection, the The county clerk or election
18 commissioner shall call for a special election on the issue within thirty
19 days after the receipt of such governing body recommendation or legal
20 voter petition. Such The election shall be held pursuant to the Election
21 Act, and all costs shall be paid by the governing body. The issue may be
22 approved on the same question as a vote to exceed the levy limits
23 provided in section 77-3444.
24 (b) For a school district, the election shall be held in compliance
25 with subsection (3) of section 32-559.
26 (4) In lieu of the election procedures in subsection (3) of this
27 section, any governmental unit may, for a period of one year, exceed the
28 allowable growth percentage otherwise prescribed in this section by an
29 amount approved by a majority of legal voters voting at a meeting of the
30 residents of the governmental unit, called after notice is published in a
31 newspaper of general circulation in the governmental unit at least twenty
-5-
LB878 LB878
2024 2024
1 days prior to the meeting. At least ten percent of the registered voters
2 residing in the governmental unit shall constitute a quorum for purposes
3 of taking action to exceed the allowable growth percentage. If a majority
4 of the registered voters present at the meeting vote in favor of
5 exceeding the allowable growth percentage, a copy of the record of that
6 action shall be forwarded to the Auditor of Public Accounts along with
7 the budget documents. The issue to exceed the allowable growth percentage
8 may be approved at the same meeting as a vote to exceed the limits or
9 final levy allocation provided in section 77-3444.
10 Sec. 3. Section 13-809, Reissue Revised Statutes of Nebraska, is
11 amended to read:
12 13-809 (1) Subject to subsections (2) and (3) of this section, any
13 Any joint entity may from time to time issue its bonds in such principal
14 amounts as its governing body shall deem necessary to provide sufficient
15 funds to carry out any of the joint entity's purposes and powers,
16 including the establishment or increase of reserves, the payment of
17 interest accrued during construction of a project and for such period
18 thereafter as the governing body may determine, and the payment of all
19 other costs or expenses of the joint entity incident to and necessary or
20 convenient to carry out its purposes and powers.
21 (2) Bonds issued on or after April 18, 2018, for purposes of the
22 Public Facilities Construction and Finance Act shall be subject to a vote
23 prior to issuance as provided in such the act.
24 (3) For any joint entity created on or after the effective date of
25 this act that includes a Nebraska school district or an educational
26 service unit, such joint entity shall not issue any bonds until (a) the
27 question of issuing such bonds has been submitted to the qualified
28 electors of each Nebraska school district or educational service unit
29 that is part of the joint entity at an election held in compliance with
30 subsection (3) of section 32-559 and (b) within each such school district
31 or educational service unit, a majority of the qualified electors voting
-6-
LB878 LB878
2024 2024
1 on the question voted in favor of issuing the bonds.
2 Sec. 4. Section 13-2507, Reissue Revised Statutes of Nebraska, is
3 amended to read:
4 13-2507 (1) Subject to subsection (4) of this section, a joint
5 public agency shall have only those powers of taxation as one or more of
6 the participating public agencies has and only as specifically provided
7 in the agreement proposing creation of the joint public agency, except
8 that a joint public agency shall not levy a local option sales tax.
9 Participating public agencies may agree to allow the joint public agency
10 to levy a property tax rate not to exceed a limit as provided in the
11 agreement if the agreement also limits the levy authority of the
12 overlapping participating public agencies collectively to the same
13 amount. The levy authority of a joint public agency shall be allocated by
14 the city or county as provided in section 77-3443, and the agreement may
15 require allocation of levy authority by the city or county.
16 (2) If one or more of the participating public agencies is a
17 municipality, the agreement may allow any occupation or wheel tax to be
18 extended over the area encompassed by the joint public agency at a rate
19 uniform to that of the city or village for the purpose of providing
20 revenue to finance the services to be provided by the joint public
21 agency. The tax shall not be extended until the procedures governing
22 enactment by the municipality are followed by the joint public agency,
23 including any requirement for a public vote.
24 (3) If the agreement calls for the allocation of property tax levy
25 authority to the joint public agency, the amount of the allocation to the
26 joint public agency and from each participating public agency shall be
27 reported to the Property Tax Administrator.
28 (4)(a) Prior to the issuance of bonds and the pledge of property tax
29 levy authority allocated to a joint public agency to pay the principal of
30 and interest on bonds to be issued by the joint public agency, the joint
31 public agency shall hold an election to present the question of issuing
-7-
LB878 LB878
2024 2024
1 such bonds and levying such tax to the registered voters of the
2 participating public agency which allocated such property tax levy
3 authority. Such election shall be held at a special election called for
4 such purpose or an election held in conjunction with a statewide or local
5 primary or general election, except that if one or more of the
6 participating public agencies is a school district, the election shall be
7 held in compliance with subsection (3) of section 32-559.
8 (b) If a ballot question is required to be submitted to the
9 registered voters of more than one participating public agency pursuant
10 to subdivision (a) of this subsection and if the participating public
11 agencies have overlapping jurisdiction of any geographic area, the
12 registered voters residing in the geographic area subject to overlapping
13 jurisdiction shall only be entitled to one vote on the ballot question.
14 (c) A joint public agency may issue refunding bonds as authorized in
15 section 13-2537 which are payable from the same security and tax levy
16 authority as bonds being refunded without holding an election as required
17 by this subse