Bill Summary – FastDemocracy

LB60                                                                                          LB60
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                                    LEGISLATURE OF NEBRASKA
                                ONE HUNDRED SEVENTH LEGISLATURE
                                         FIRST SESSION
                            LEGISLATIVE BILL 60
       Introduced by Kolterman, 24.
       Read first time January 07, 2021
       Committee: Education
  A BILL FOR AN ACT relating to community colleges; to amend sections
       85-1402, 85-1517, 85-1520, 85-1521, and 85-1535, Reissue Revised
      Statutes of    Nebraska,   and section   77-3442,   Revised Statutes
       Cumulative Supplement, 2020; to change provisions relating to tax
      levies as    prescribed;      to harmonize provisions;   to repeal the
       original sections; and to declare an emergency.
   Be it enacted by the people of the State of Nebraska,
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          Section 1. Section 77-3442, Revised Statutes Cumulative Supplement,
   2020, is amended to read:
          77-3442 (1) Property tax levies for the support of local governments
   for fiscal years beginning on or after July 1, 1998, shall be limited to
   the amounts set forth in this section except as provided in section
   77-3444.
         (2)(a) Except as provided in subdivisions (2)(b) and (2)(e) of this
  section, school districts and multiple-district school systems may levy a
   maximum levy of one dollar and five cents per one hundred dollars of
   taxable valuation of property subject to the levy.
          (b) For each fiscal year prior to fiscal year 2017-18, learning
   communities may levy a maximum levy for the general fund budgets of
   member school districts of ninety-five cents per one hundred dollars of
   taxable valuation of property subject to the levy. The proceeds from the
   levy pursuant to   this subdivision shall be   distributed pursuant to
   section 79-1073.
         (c) Except as provided in subdivision (2)(e) of this section, for
  each fiscal year prior to fiscal year 2017-18, school districts that are
   members of learning communities may levy for purposes of such districts'
   general fund budget and special building funds a maximum combined levy of
   the difference of one dollar and five cents on each one hundred dollars
   of taxable property subject to the levy minus the learning community levy
   pursuant to   subdivision    (2)(b)   of this section for such learning
   community.
         (d) Excluded from the limitations in subdivisions (2)(a) and (2)(c)
   of this section are (i) amounts levied to pay for current and future sums
   agreed to be paid by a school district to certificated employees in
   exchange for a voluntary termination of employment occurring prior to
   September 1, 2017, (ii) amounts levied by a school district otherwise at
   the maximum levy pursuant to subdivision (2)(a) of this section to pay
  for current and future qualified voluntary termination incentives for
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   certificated teachers pursuant to subsection (3) of section 79-8,142 that
   are not otherwise included in an exclusion pursuant to subdivision (2)(d)
   of this section, (iii) amounts levied by a school district otherwise at
   the maximum levy pursuant to subdivision (2)(a) of this section to pay
   for seventy-five percent of the current and future sums agreed to be paid
  to certificated employees in exchange for a voluntary termination of
  employment occurring between September 1, 2017, and August 31, 2018, as a
   result of   a collective-bargaining agreement in   force and effect on
  September     1,   2017,   that are not otherwise included in   an exclusion
  pursuant to subdivision (2)(d) of this section, (iv) amounts levied by a
   school district otherwise at the maximum levy pursuant to subdivision (2)
  (a) of this section to pay for fifty percent of the current and future
   sums agreed to be paid to certificated employees in exchange for a
   voluntary termination of employment occurring between September 1, 2018,
   and August 31, 2019, as a result of a collective-bargaining agreement in
   force and effect on September 1, 2017, that are not otherwise included in
   an exclusion pursuant to subdivision (2)(d) of this section, (v) amounts
   levied by a school district otherwise at the maximum levy pursuant to
   subdivision (2)(a) of this section to pay for twenty-five percent of the
   current and future sums agreed to be paid to certificated employees in
   exchange for a voluntary termination of employment occurring between
   September 1, 2019, and August 31, 2020, as a result of a collective-
   bargaining agreement in force and effect on September 1, 2017, that are
   not otherwise included in an exclusion pursuant to subdivision (2)(d) of
   this section, (vi) amounts levied in compliance with sections 79-10,110
   and 79-10,110.02, and (vii) amounts levied to pay for special building
   funds and sinking funds established for projects commenced prior to April
   1, 1996, for construction, expansion, or alteration of school district
  buildings. For purposes of this subsection, commenced means any action
  taken by the school board on the record which commits the board to expend
  district funds in planning, constructing, or carrying out the project.
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         (e)   Federal aid school districts may exceed the maximum levy
   prescribed by subdivision (2)(a) or (2)(c) of this section only to the
   extent necessary to qualify to receive federal aid pursuant to Title VIII
   of Public Law 103-382, as such title existed on September 1, 2001. For
   purposes of    this subdivision,    federal aid school district means any
   school district which receives ten percent or more of the revenue for its
   general fund budget from federal government sources pursuant to Title
   VIII of Public Law 103-382, as such title existed on September 1, 2001.
         (f) For each fiscal year, learning communities may levy a maximum
   levy of one-half cent on each one hundred dollars of taxable property
   subject to the levy for elementary learning center facility leases, for
   remodeling of leased elementary learning center facilities, and for up to
   fifty percent of the estimated cost for focus school or program capital
   projects approved by the learning community coordinating council pursuant
   to section 79-2111.
         (g) For each fiscal year, learning communities may levy a maximum
   levy of one and one-half cents on each one hundred dollars of taxable
   property subject to the levy for early childhood education programs for
   children in   poverty,     for elementary learning center employees,     for
   contracts with other entities or individuals who are not employees of the
   learning community for elementary learning center programs and services,
   and for pilot projects, except that no more than ten percent of such levy
   may be used for elementary learning center employees.
         (3) For each fiscal year, community college areas may levy as the
   levies provided in subdivisions (2)(a) through (c) of section 85-1517, in
   accordance with the provisions of such subdivisions. A community college
   area may exceed amounts authorized the levy provided in subdivision (2)
   (b)   of section      85-1517   by the amount necessary to   retire general
   obligation bonds assumed by the community college area or approved by the
   qualified electors issued pursuant to section 85-1515 according to the
   terms of such bonds or for any obligation pursuant to section 85-1535
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   entered into prior to January 1, 1997.
         (4)(a) Natural resources districts may levy a maximum levy of four
   and one-half cents per one hundred dollars of    taxable valuation of
   property subject to the levy.
         (b)    Natural resources districts shall also have the power and
   authority to   levy    a tax equal to    the dollar amount by    which their
  restricted funds budgeted to    administer and implement ground water
   management activities and integrated management activities under the
   Nebraska Ground Water Management and Protection Act exceed their
   restricted funds budgeted to    administer and implement ground water
   management activities and integrated management activities for FY2003-04,
   not to exceed one cent on each one hundred dollars of taxable valuation
   annually on all of the taxable property within the district.
         (c) In addition, natural resources districts located in a river
   basin,      subbasin,        or reach that has been determined to   be fully
   appropriated pursuant to section 46-714 or designated as overappropriated
   pursuant to section 46-713 by the Department of Natural Resources shall
   also have the power and authority to levy a tax equal to the dollar
   amount by    which their restricted funds budgeted to    administer and
   implement ground water management activities and integrated management
   activities under the Nebraska Ground Water Management and Protection Act
   exceed their restricted funds budgeted to administer and implement ground
   water management activities and integrated management activities for
   FY2005-06, not to exceed three cents on each one hundred dollars of
   taxable valuation on all of the taxable property within the district for
   fiscal year 2006-07 and each fiscal year thereafter through fiscal year
   2017-18.
        (5) Any educational service unit authorized to levy a property tax
   pursuant to section 79-1225 may levy a maximum levy of one and one-half
   cents per one hundred dollars of taxable valuation of property subject to
   the levy.
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       (6)(a) Incorporated cities and villages which are not within the
  boundaries of a municipal county may levy a maximum levy of forty-five
  cents per one hundred dollars of taxable valuation of property subject to
   the levy plus an additional five cents per one hundred dollars of taxable
  valuation to provide financing for the municipality's share of revenue
  required under an   agreement or   agreements executed pursuant to   the
   Interlocal Cooperation Act or the Joint Public Agency Act. The maximum
   levy shall include amounts levied to pay for sums to support a library
  pursuant to section 51-201, museum pursuant to section 51-501, visiting
  community nurse, home health nurse, or home health agency pursuant to
   section 71-1637, or statue, memorial, or monument pursuant to section
   80-202.
       (b) Incorporated cities and villages which are within the boundaries
  of a municipal county may levy a maximum levy of ninety cents per one
  hundred dollars of taxable valuation of property subject to the levy. The
  maximum levy shall include amounts paid to a municipal county for county
   services, amounts levied to pay for sums to support a library pursuant to
   section 51-201, a museum pursuant to section 51-501, a visiting community
  nurse, home health nurse, or home health agency pursuant to section
  71-1637, or a statue, memorial, or monument pursuant to section 80-202.
       (7) Sanitary and improvement districts which have been in existence
   for more than five years may levy a maximum levy of forty cents per one
   hundred dollars of taxable valuation of property subject to the levy, and
   sanitary and improvement districts which have been in existence for five
   years or less shall not have a maximum levy. Unconsolidated sanitary and
   improvement districts which have been in existence for more than five
   years and are located in a municipal county may levy a maximum of eighty-
   five cents per hundred dollars of taxable valuation of property subject
   to the levy.
      (8) Counties may levy or authorize a maximum levy of fifty cents per
  one hundred dollars of taxable valuation of property subject to the levy,
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  except that five cents per one hundred dollars of taxable valuation of
  property subject to the levy may only be levied to provide financing for
  the county's share of revenue required under an agreement or agreements
  executed pursuant to the Interlocal Cooperation Act or the Joint Public
  Agency Act. The maximum levy shall include amounts levied to pay for sums
   to support a library pursuant to section 51-201 or museum pursuant to
  section 51-501. The county may allocate up to fifteen cents of its
   authority to   other political subdivisions subject to   allocation of
   property tax authority under subsection (1) of section 77-3443 and not
   specifically covered in this section to levy taxes as authorized by law
   which do not collectively exceed fifteen cents per one hundred dollars of
   taxable valuation on any parcel or item of taxable property. The county
  may allocate to one or more other political subdivisions subject to
  allocation of property tax authority by the county under subsection (1)
  of section 77-3443 some or all of the county's five cents per one hundred
  dollars of valuation authorized for support of an agreement or agreements
  to be levied by the political subdivision for the purpose of supporting
  that political subdivision's share of revenue required under an agreement
  or agreements executed pursuant to the Interlocal Cooperation Act or the
   Joint Public Agency Act. If an allocation by a county would cause another
   county to exceed its levy authority under this section, the second county
   may exceed the levy authority in order to levy the amount allocated.
      (9) Municipal counties may levy or authorize a maximum levy of one
  dollar per one hundred dollars of taxable valuation of property subject
   to the levy. The municipal county may allocate levy authority to any
  political subdivision or   entity subject to    allocation under section
  77-3443.
      (10) Beginning July 1, 2016, rural and suburban fire protection
   districts may levy a maximum levy of ten and one-half cents per one
   hundred dollars of taxable valuation of property subject to the levy if
   (a) such district is located in a county that had a levy pursuant to
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  subsection (8) of this section in the previous year of at least forty
  cents per one hundred dollars of taxable valuation of property subject to
   the levy or (b) such district had a levy request pursuant to section
   77-3443 in any of the three previous years and the county board of the
   county in which the greatest portion of the valuation of such district is
   located did not authorize any levy authority to such district in such
   year.
          (11) A regional metropolitan transit authority may levy a maximum
  levy of    ten cents per one hundred dollars of    taxable valuation of
  property subject to the levy for each fiscal year that commences on the
   January 1 that follows the effective date of the conversion of the
   transit authority established under the Transit Authority Law into the
   regional metropolitan transit authority.
          (12) Property tax levies (a) for judgments, except judgments or
   orders from the Commission of Industrial Relations, obtained against a
   political subdivision which require or obligate a political subdivision
   to pay such judgment,      to the extent such judgment is     not paid by
   liability insurance coverage of     a political subdivision,        (b)      for
   preexisting lease-purchase contracts approved prior to July 1, 1998, (c)
   for bonds as defined in section 10-134 approved according to law and
   secured by a levy on property except as provided in section 44-4317 for
   bonded indebtedness issued by    educational service units and school
   districts, and (d) for payments by a public airport to retire i