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LEGISLATURE OF NEBRASKA
ONE HUNDRED EIGHTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 1067
Introduced by Clements, 2; Aguilar, 35; Albrecht, 17; Ballard, 21; Bosn,
25; Bostelman, 23; Brewer, 43; DeKay, 40; Dover, 19;
Erdman, 47; Halloran, 33; Hansen, 16; Hardin, 48;
Holdcroft, 36; Hughes, 24; Ibach, 44; Jacobson, 42; Kauth,
31; Linehan, 39; Lippincott, 34; Lowe, 37; Meyer, 41;
Murman, 38; Sanders, 45; von Gillern, 4.
Read first time January 08, 2024
Committee: Revenue
1 A BILL FOR AN ACT relating to counties; to amend sections 13-518, 47-120,
2 77-2018, and 83-4,133, Reissue Revised Statutes of Nebraska,
3 sections 77-2004, 77-2005, and 77-2006, Revised Statutes Cumulative
4 Supplement, 2022, and sections 77-2015, 81-3717, and 81-3720,
5 Revised Statutes Supplement, 2023; to adopt the State Prisoner
6 Reimbursement Act; to eliminate the inheritance tax as prescribed;
7 to change provisions relating to inheritance tax reporting and
8 refund procedures; to change the authorized uses of the County
9 Visitors Promotion Fund and the County Visitors Improvement Fund; to
10 harmonize provisions; to repeal the original sections; and to
11 declare an emergency.
12 Be it enacted by the people of the State of Nebraska,
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1 Section 1. Sections 1 to 5 of this act shall be known and may be
2 cited as the State Prisoner Reimbursement Act.
3 Sec. 2. For purposes of the State Prisoner Reimbursement Act:
4 (1) Criminal detention facility has the same meaning as in section
5 83-4,125; and
6 (2) State prisoner means a person who has been convicted and
7 sentenced as an adult to a Department of Correctional Services facility,
8 has been placed on probation for such offense, or is a parolee held on
9 behalf of the department.
10 Sec. 3. (1) Beginning July 1, 2024, after sentencing if a prisoner
11 is a state prisoner, the state shall reimburse the county where the state
12 prisoner was or is maintained in a criminal detention facility at the
13 rate of thirty-five dollars per day for each day the state prisoner was
14 maintained in the criminal detention facility until the day the state
15 prisoner is transferred to a Department of Correctional Services
16 facility, placed on probation for such offense, or released from custody
17 at the request of the department, except that if state appropriations are
18 not sufficient to satisfy all of the eligible county jail reimbursement
19 claims filed during any quarterly fiscal period, then the state shall
20 prorate each county's total reimbursement for that quarterly fiscal
21 period in proportion to the remaining appropriation.
22 (2) Any county jail reimbursement claims paid by the state on a
23 prorated basis shall not be refiled.
24 (3) Subject to available appropriations, the Department of
25 Correctional Services shall reimburse all counties on a quarterly basis
26 for all eligible county jail reimbursement claims as soon as practicable
27 after the end of each quarterly filing period.
28 (4) The county board or county board of corrections shall request
29 reimbursement as provided in section 4 of this act. If the Department of
30 Correctional Services has been notified under section 83-4,133 that the
31 criminal detention facility which is requesting reimbursement does not
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1 qualify for reimbursement under this section, the department shall deny
2 the reimbursement request for the days the facility was not qualified.
3 (5) If a conviction on which reimbursement for prisoner costs was
4 based is reversed and the case dismissed, the amount of such
5 reimbursement shall be refunded as provided in section 4 of this act. The
6 county attorney shall notify the sheriff or county board of corrections
7 of the dismissal of any such case.
8 (6) For fiscal year 2024-25 and each fiscal year thereafter, the
9 total annual appropriations approved by the Legislature for the
10 Department of Correctional Services for county jail reimbursement
11 assistance shall not exceed three million nine hundred ten thousand
12 dollars. County jail reimbursement claims filed for any fiscal year shall
13 only be paid out of the same fiscal year's appropriation, including any
14 amounts reappropriated or certified as encumbrances for county jail
15 reimbursement assistance, but no previous fiscal year claims shall be
16 paid or filed by counties to be paid from a subsequent fiscal year's new
17 appropriation established for county jail reimbursement assistance.
18 County jail reimbursement claims, as certified by each county, shall be
19 received in the office of the accounting section of the department within
20 forty-five days after the end of any quarterly fiscal period ending on
21 March 31, June 30, September 30, and December 31. Any claims not meeting
22 these deadlines shall be determined ineligible for future filing and
23 shall not be reimbursed by the state.
24 Sec. 4. (1) The county board of each county and the county board of
25 corrections serving pursuant to Chapter 23, article 28, confining state
26 prisoners within its jails shall receive reimbursement from the state
27 pursuant to section 3 of this act for boarding such prisoners. Such
28 boards are hereby authorized to provide such meals, fuel, lights,
29 washing, and clothing as may be necessary for the comfort of such
30 prisoners while in custody in the county. The sheriff or county board of
31 corrections shall, on a regular basis not less than quarterly nor more
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1 than monthly, make a report in writing to the Director of Correctional
2 Services of the number of state prisoners in custody in such county for
3 whom reimbursement is claimed, the number of days for which reimbursement
4 is claimed, and the amount of any reimbursement to be refunded pursuant
5 to subsection (5) of section 3 of this act. Such report shall be
6 consistent with any rules and regulations adopted and promulgated by the
7 Department of Correctional Services under section 5 of this act. All
8 claims for reimbursement shall be sworn to by the sheriff or a designated
9 representative of the county board of corrections before the clerk of the
10 county and certified to under his or her seal. Thereupon the director
11 shall request that a warrant be drawn upon the State Treasurer for the
12 amount due to the county treasurer of the county, and the amount drawn
13 shall be credited to the general fund of the county.
14 (2) For purposes of substantiating a claim, the Department of
15 Correctional Services may audit the records and reports of a county
16 relating to the county's claim for reimbursement. The department shall
17 audit such records and reports once every two years or as otherwise
18 deemed necessary by the department. The county board or county board of
19 corrections shall keep the records pertaining to a claim for two years
20 after the date the claim is submitted to the department.
21 Sec. 5. The Department of Correctional Services may adopt and
22 promulgate rules and regulations to carry out the State Prisoner
23 Reimbursement Act.
24 Sec. 6. Section 13-518, Reissue Revised Statutes of Nebraska, is
25 amended to read:
26 13-518 For purposes of sections 13-518 to 13-522:
27 (1) Allowable growth means (a) for governmental units other than
28 community colleges, the percentage increase in taxable valuation in
29 excess of the base limitation established under section 77-3446, if any,
30 due to improvements to real property as a result of new construction,
31 additions to existing buildings, any improvements to real property which
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1 increase the value of such property, and any increase in valuation due to
2 annexation and any personal property valuation over the prior year and
3 (b) for community colleges, the percentage increase in excess of the base
4 limitation, if any, in full-time equivalent students from the second year
5 to the first year preceding the year for which the budget is being
6 determined;
7 (2) Capital improvements means (a) acquisition of real property or
8 (b) acquisition, construction, or extension of any improvements on real
9 property;
10 (3) Governing body has the same meaning as in section 13-503;
11 (4) Governmental unit means every political subdivision which has
12 authority to levy a property tax or authority to request levy authority
13 under section 77-3443 except sanitary and improvement districts which
14 have been in existence for five years or less and school districts;
15 (5) Qualified sinking fund means a fund or funds maintained
16 separately from the general fund to pay for acquisition or replacement of
17 tangible personal property with a useful life of five years or more which
18 is to be undertaken in the future but is to be paid for in part or in
19 total in advance using periodic payments into the fund. The term includes
20 sinking funds under subdivision (13) of section 35-508 for firefighting
21 and rescue equipment or apparatus;
22 (6) Restricted funds means (a) property tax, excluding any amounts
23 refunded to taxpayers, (b) payments in lieu of property taxes, (c) local
24 option sales taxes, (d) motor vehicle taxes, (e) state aid, (f) transfers
25 of surpluses from any user fee, permit fee, or regulatory fee if the fee
26 surplus is transferred to fund a service or function not directly related
27 to the fee and the costs of the activity funded from the fee, (g) any
28 funds excluded from restricted funds for the prior year because they were
29 budgeted for capital improvements but which were not spent and are not
30 expected to be spent for capital improvements, (h) the tax provided in
31 sections 77-27,223 to 77-27,227 beginning in the second fiscal year in
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1 which the county will receive a full year of receipts, and (i) any excess
2 tax collections returned to the county under section 77-1776. Funds
3 received pursuant to the nameplate capacity tax levied under section
4 77-6203 for the first five years after a renewable energy generation
5 facility has been commissioned are nonrestricted funds; and
6 (7) State aid means:
7 (a) For all governmental units, state aid paid pursuant to sections
8 60-3,202 and 77-3523 and reimbursement provided pursuant to section
9 77-1239;
10 (b) For municipalities, state aid to municipalities paid pursuant to
11 sections 39-2501 to 39-2520, 60-3,190, and 77-27,139.04 and insurance
12 premium tax paid to municipalities;
13 (c) For counties, state aid to counties paid pursuant to sections
14 60-3,184 to 60-3,190, insurance premium tax paid to counties, and
15 reimbursements to counties from funds appropriated pursuant to section
16 29-3933, and reimbursements to counties pursuant to the State Prisoner
17 Reimbursement Act;
18 (d) For community colleges, state aid to community colleges paid
19 pursuant to the Community College Aid Act;
20 (e) For educational service units, state aid appropriated under
21 sections 79-1241.01 and 79-1241.03; and
22 (f) For local public health departments as defined in section
23 71-1626, state aid as distributed under section 71-1628.08.
24 Sec. 7. Section 47-120, Reissue Revised Statutes of Nebraska, is
25 amended to read:
26 47-120 The county board or county board of corrections serving
27 pursuant to Chapter 23, article 28, shall provide proper quarters and
28 adequate equipment for the preparation and serving of all meals furnished
29 to all prisoners confined in the county jail. The county sheriff or the
30 county board of corrections shall have full charge and control of such
31 services and the county board shall provide for all washing, fuel,
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1 lights, and clothing for prisoners, subject to reimbursement from the
2 state for state prisoners pursuant to the State Prisoner Reimbursement
3 Act, and subject to the right of the county to be paid by the city or
4 federal government for city or federal prisoners at actual cost to the
5 county. Supplies of every nature entering into the furnishing of meals,
6 washing, fuel, lights, and clothing to the prisoners confined in the
7 county jail shall be purchased and provided under the direction of the
8 county sheriff or the county board of corrections. Payment for all
9 purchases shall only be made by the county board on the original invoices
10 submitted by the sheriff or the county board of corrections of goods,
11 supplies, and services, setting forth (1) that the invoice correctly
12 describes the goods as to quality and quantity, (2) that the same have
13 been received and are in the custody of the affiant, (3) that they have
14 been or will be devoted exclusively to the purposes authorized in this
15 section, and (4) that the price charged is reasonable and just. Nothing
16 in this section shall be construed to restrict the sheriff or the county
17 board of corrections in employing necessary personnel and from otherwise
18 carrying out the duties required in the operation of the jail.
19 Sec. 8. Section 77-2004, Revised Statutes Cumulative Supplement,
20 2022, is amended to read:
21 77-2004 (1) In the case of a father, mother, grandfather,
22 grandmother, brother, sister, son, daughter, child or children legally
23 adopted as such in conformity with the laws of the state where adopted,
24 any lineal descendant, any lineal descendant legally adopted as such in
25 conformity with the laws of the state where adopted, any person to whom
26 the deceased for not less than ten years prior to death stood in the
27 acknowledged relation of a parent, or the spouse or surviving spouse of
28 any such persons, the rate of tax shall be:
29 (a) For decedents dying prior to January 1, 2023, one percent of the
30 clear market value of the property received by each person in excess of
31 forty thousand dollars; and
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1 (b) For decedents dying on or after January 1, 2023, and before
2 January 1, 2025, one percent of the clear market value of the property
3 received by each person in excess of one hundred thousand dollars; .
4 (c) For decedents dying on or after January 1, 2025, and before
5 January 1, 2026, seventy-five hundredths of one percent of the clear
6 market value of the property received by each person in excess of one
7 hundred thousand dollars;
8 (d) For decedents dying on or after January 1, 2026, and before
9 January 1, 2027, one-half of one percent of the clear market value of the
10 property received by each person in excess of one hundred thousand
11 dollars;
12 (e) For decedents dying on or after January 1, 2027, and before
13 January 1, 2028, twenty-five hundredths of one percent of the clear
14 market value of the property received by each person in excess of one
15 hundred thousand dollars; and
16 (f) For decedents dying on