The bill establishes the Community Improvement District Act in Nebraska, which provides a framework for the creation and management of community improvement districts (CIDs). It outlines the powers and responsibilities of these districts, including the ability to levy property taxes for public infrastructure improvements and mandates that a majority of property owners must agree to the formation of a CID. The bill also introduces provisions for public hearings, notifications to property owners, and the establishment of a board of trustees to oversee the district. Additionally, it amends existing laws to enhance the governance and electoral processes within CIDs, including the election of trustees and the recall process, ensuring transparency and accountability in their operations.

Furthermore, the bill introduces the New Taxpayer Recruitment Grant Act, allowing cities, Indian tribes, or nonprofit organizations to apply for grants aimed at attracting new taxpayers to Nebraska. The Department of Economic Development will administer these grants, which are capped at $250,000 per fiscal year and require applicants to contribute at least 20% of the program's total cost. The bill also outlines the process for political subdivisions to request levy allocations from county or municipal authorities, ensuring that transit authorities receive a minimum allocation if requested. Overall, the legislation aims to enhance local governance, facilitate infrastructure development, and promote economic growth in Nebraska.

Statutes affected:
Introduced: 18-2155
Final Reading: 10-127, 10-131, 10-133, 10-134, 10-615, 10-1103, 10-1203, 13-402, 13-503, 13-518, 13-803, 13-2202, 13-2503, 13-3304, 13-3309, 14-102, 18-2102, 18-2103, 18-2108, 18-2123, 18-2123.01, 18-2147, 18-2155, 18-2705, 18-2709, 31-735, 31-741, 32-112.02, 32-404, 32-608, 32-1203, 32-1302, 71-1572, 77-202, 77-1701, 77-1838, 77-1842, 77-1858, 77-1901, 77-1902, 77-1909, 77-1914, 77-1915, 77-1916, 77-1917.01, 77-3442, 77-3443
Slip Law: 10-127, 10-131, 10-133, 10-134, 10-615, 10-1103, 10-1203, 13-402, 13-503, 13-518, 13-803, 13-2202, 13-2503, 13-3304, 13-3309, 14-102, 18-2102, 18-2103, 18-2108, 18-2123, 18-2123.01, 18-2147, 18-2155, 18-2705, 18-2709, 31-735, 31-741, 32-112.02, 32-404, 32-608, 32-1203, 32-1302, 71-1572, 77-202, 77-1701, 77-1838, 77-1842, 77-1858, 77-1901, 77-1902, 77-1909, 77-1914, 77-1915, 77-1916, 77-1917.01, 77-3442, 77-3443