77-3442 Property tax levies; maximum levy; exceptions.
77-3442. Property taxlevies; maximum levy; exceptions.(1) Propertytax levies for the support of local governments for fiscal years beginningon or after July 1, 1998, shall be limited to the amounts set forth in thissection except as provided in section 77-3444.(2)(a) Except as provided in subdivision (2)(e) of this section,school districts and multiple-district school systems, except learning communitiesand school districts that are members of learning communities, may levy amaximum levy of one dollar and five cents per one hundred dollars of taxablevaluation of property subject to the levy.(b) For each fiscal year, learning communities may levy amaximum levy for the general fund budgets of member school districts of ninety-fivecents per one hundred dollars of taxable valuation of property subject tothe levy. The proceeds from the levy pursuant to this subdivision shall bedistributed pursuant to section 79-1073.(c) Except as provided in subdivision (2)(e) of this section,for each fiscal year, school districts that are members of learning communitiesmay levy for purposes of such districts' general fund budget and special buildingfunds a maximum combined levy of the difference of one dollar and five centson each one hundred dollars of taxable property subject to the levy minusthe learning community levies pursuant to subdivisions (2)(b) and (2)(g) ofthis section for such learning community.(d) Excluded from the limitations in subdivisions (2)(a) and(2)(c) of this section are amounts levied to pay for sums agreed to be paidby a school district to certificated employees in exchange for a voluntarytermination of employment and amounts levied to pay for special building fundsand sinking funds established for projects commenced prior to April 1, 1996,for construction, expansion, or alteration of school district buildings. Forpurposes of this subsection, commenced means any action taken by the schoolboard on the record which commits the board to expend district funds in planning,constructing, or carrying out the project.(e) Federal aid school districts may exceed the maximum levyprescribed by subdivision (2)(a) or (2)(c) of this section only to the extentnecessary to qualify to receive federal aid pursuant to Title VIII of PublicLaw 103-382, as such title existed on September 1, 2001. For purposes of thissubdivision, federal aid school district means any school district which receivesten percent or more of the revenue for its general fund budget from federalgovernment sources pursuant to Title VIII of Public Law 103-382, as such titleexisted on September 1, 2001.(f) For school fiscal year 2002-03 through school fiscal year2007-08, school districts and multiple-district school systems may, upon athree-fourths majority vote of the school board of the school district, theboard of the unified system, or the school board of the high school districtof the multiple-district school system that is not a unified system, exceedthe maximum levy prescribed by subdivision (2)(a) of this section in an amountequal to the net difference between the amount of state aid that would havebeen provided under the Tax Equity and Educational Opportunities Support Actwithout the temporary aid adjustment factor as defined in section 79-1003for the ensuing school fiscal year for the school district or multiple-districtschool system and the amount provided with the temporary aid adjustment factor.The State Department of Education shall certify to the school districts andmultiple-district school systems the amount by which the maximum levy maybe exceeded for the next school fiscal year pursuant to this subdivision (f)of this subsection on or before February 15 for school fiscal years 2004-05through 2007-08.(g) For each fiscal year, learning communities may levy amaximum levy of two cents on each one hundred dollars of taxable propertysubject to the levy for special building funds for member school districts.The proceeds from the levy pursuant to this subdivision shall be distributedpursuant to section 79-1073.01.(h) For each fiscal year, learning communities may levy amaximum levy of two cents on each one hundreddollars of taxable property subject to the levy for elementary learning center facility leases, for remodeling of leasedelementary learning center facilities, and for up to fifty percent of the estimatedcost for focus school or program capitalprojects approved by the learning community coordinating council pursuantto section 79-2111.(i) For eachfiscal year, learning communities may levy a maximum levy of one cent on eachone hundred dollars of taxable property subject to the levy for elementarylearning center employees, for contracts with other entities or individualswho are not employees of the learning community for elementary learning centerprograms and services, and for pilot projects, except that no more than tenpercent of such levy may be used for elementary learning center employees.(3)(a) For fiscal years prior to fiscalyear 2010-11, community colleges may levy a maximum levy calculatedpursuant to the Community College Foundation and Equalization Aid Act on eachone hundred dollars of taxable property subject to the levy.(b) For fiscal year2010-11 and each fiscal year thereafter, in lieu of the calculation of a maximumlevy for operating expenditures pursuant to the Community College Foundationand Equalization Aid Act, community colleges may levy a maximum of ten andone-quarter cents per one hundred dollars of taxable valuation of propertysubject to the levy for operating expenditures and may also levy the additionallevies provided in subsection (2) of section 85-1517.(4)(a) Natural resources districts may levy a maximum levy of fourand one-half cents per one hundred dollars of taxable valuation of propertysubject to the levy.(b) Natural resources districts shall also have the powerand authority to levy a tax equal to the dollar amount by which their restrictedfunds budgeted to administer and implement ground water management activitiesand integrated management activities under the Nebraska Ground Water Managementand Protection Act exceed their restricted funds budgeted to administer andimplement ground water management activities and integrated management activitiesfor FY2003-04, not to exceed one cent on each one hundred dollars of taxablevaluation annually on all of the taxable property within the district.(c) In addition, natural resources districts located in ariver basin, subbasin, or reach that has been determined to be fully appropriatedpursuant to section 46-714 or designated as overappropriated pursuant to section 46-713 by the Department of Natural Resources shall also have the power andauthority to levy a tax equal to the dollar amount by which their restrictedfunds budgeted to administer and implement ground water management activitiesand integrated management activities under the Nebraska Ground Water Managementand Protection Act exceed their restricted funds budgeted to administer andimplement ground water management activities and integrated management activitiesfor FY2005-06, not to exceed three cents on each one hundred dollars of taxablevaluation on all of the taxable property within the district for fiscal year2006-07 and each fiscal year thereafter through fiscal year 2011-12.(5) Any educational service unit authorized to levy a propertytax pursuant to section 79-1225 may levy a maximum levy of one and one-halfcents per one hundred dollars of taxable valuation of property subject tothe levy.(6)(a) Incorporated cities and villages which are not withinthe boundaries of a municipal county may levy a maximum levy of forty-fivecents per one hundred dollars of taxable valuation of property subject tothe levy plus an additional five cents per one hundred dollars of taxablevaluation to provide financing for the municipality's share of revenue requiredunder an agreement or agreements executed pursuant to the Interlocal CooperationAct or the Joint Public Agency Act. The maximum levy shall include amountslevied to pay for sums to support a library pursuant to section 51-201, museumpursuant to section 51-501, visiting community nurse, home health nurse, orhome health agency pursuant to section 71-1637, or statue, memorial, or monumentpursuant to section 80-202.(b) Incorporated cities and villages which are within theboundaries of a municipal county may levy a maximum levy of ninety cents perone hundred dollars of taxable valuation of property subject to the levy.The maximum levy shall include amounts paid to a municipal county for countyservices, amounts levied to pay for sums to support a library pursuant tosection 51-201, a museum pursuant to section 51-501, a visiting communitynurse, 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 inexistence for more than five years may levy a maximum levy of forty centsper one hundred dollars of taxable valuation of property subject to the levy,and sanitary and improvement districts which have been in existence for fiveyears or less shall not have a maximum levy. Unconsolidated sanitary and improvementdistricts which have been in existence for more than five years and are locatedin a municipal county may levy a maximum of eighty-five cents per hundreddollars of taxable valuation of property subject to the levy.(8) Counties may levy or authorize a maximum levy of fiftycents per one hundred dollars of taxable valuation of property subject tothe levy, except that five cents per one hundred dollars of taxable valuationof property subject to the levy may only be levied to provide financing forthe county's share of revenue required under an agreement or agreements executedpursuant to the Interlocal Cooperation Act or the Joint Public Agency Act.The maximum levy shall include amounts levied to pay for sums to support alibrary pursuant to section 51-201 or museum pursuant to section 51-501. Thecounty may allocate up to fifteen cents of its authority to other politicalsubdivisions subject to allocation of property tax authority under subsection(1) of section 77-3443 and not specifically covered in this section to levytaxes as authorized by law which do not collectively exceed fifteen centsper one hundred dollars of taxable valuation on any parcel or item of taxableproperty. The county may allocate to one or more other political subdivisionssubject 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 hundreddollars of valuation authorized for support of an agreement or agreementsto be levied by the political subdivision for the purpose of supporting thatpolitical subdivision's share of revenue required under an agreement or agreementsexecuted pursuant to the Interlocal Cooperation Act or the Joint Public AgencyAct. If an allocation by a county would cause another county to exceed itslevy authority under this section, the second county may exceed the levy authorityin order to levy the amount allocated. Property tax levies for costs of reassumptionof the assessment function pursuant to section 77-1340 or 77-1340.04 are notincluded in the levy limits established in this subsection for fiscal years2010-11 through 2013-14.(9) Municipal counties may levy or authorize a maximum levyof one dollar per one hundred dollars of taxable valuation of property subjectto the levy. The municipal county may allocate levy authority to any politicalsubdivision or entity subject to allocation under section 77-3443.(10) Property tax levies for judgments, except judgments ororders from the Commission of Industrial Relations, obtained against a politicalsubdivision which require or obligate a political subdivision to pay suchjudgment, to the extent such judgment is not paid by liability insurance coverageof a political subdivision, for preexisting lease-purchase contracts approvedprior to July 1, 1998, for bonded indebtedness approved according to law andsecured by a levy on property except as provided in section 44-4317 for bondedindebtedness issued by educational service units and school districts, andfor payments by a public airport to retire interest-free loans from the Departmentof Aeronautics in lieu of bonded indebtedness at a lower cost to the publicairport are not included in the levy limits established by this section.(11) The limitations on tax levies provided in this sectionare to include all other general or special levies provided by law. Notwithstandingother provisions of law, the only exceptions to the limits in this sectionare those provided by or authorized by sections 77-3442 to 77-3444.(12) Tax levies in excess of the limitations in this sectionshall be considered unauthorized levies under section 77-1606 unless approvedunder section 77-3444.(13) For purposes of sections 77-3442 to 77-3444, politicalsubdivision means a political subdivision of this state and a county agriculturalsociety.(14) For school districts that file a binding resolution onor before May 9, 2008, with the county assessors, county clerks, and countytreasurers for all counties in which the school district has territory pursuantto subsection (7) of section 79-458, if the combined levies, except leviesfor bonded indebtedness approved by the voters of the school district andlevies for the refinancing of such bonded indebtedness, are in excess of thegreater of (a) one dollar and twenty cents per one hundred dollars of taxablevaluation of property subject to the levy or (b) the maximum levy authorizedby a vote pursuant to section 77-3444, all school district levies, exceptlevies for bonded indebtedness approved by the voters of the school districtand levies for the refinancing of such bonded indebtedness, shall be consideredunauthorized levies under section 77-1606. SourceLaws 1996, LB 1114, § 1; Laws 1997, LB 269, § 56; Laws 1998, LB 306, § 36; Laws 1998, LB 1104, § 17; Laws 1999, LB 87, § 87; Laws 1999, LB 141, § 11; Laws 1999, LB 437, § 26; Laws 2001, LB 142, § 57; Laws 2002, LB 568, § 9; Laws 2002, LB 898, § 1; Laws 2002, LB 1085, § 19; Laws 2003, LB 540, § 2; Laws 2004, LB 962, § 110; Laws 2004, LB 1093, § 1; Laws 2005, LB 38, § 2; Laws 2006, LB 968, § 12; Laws 2006, LB 1024, § 14; Laws 2006, LB 1226, § 30; Laws 2007, LB342, § 31; Laws 2007, LB641, § 4; Laws 2007, LB701, § 33; Laws 2008, LB988, § 2; Laws 2008, LB1154, § 5; Laws 2009, LB121, § 11; Laws 2010, LB1070, § 4; Laws 2010, LB1072, § 3.Note: The Revisor of Statutes has pursuant to section 49-769 correlated LB1070, section 4, with LB1072, section 3, to reflect all amendments.Note: Changes made by LB1070 became effective April 6, 2010. Changes made by LB1072 became effective April 15, 2010. Cross ReferencesCommunity College Foundation and Equalization Aid Act, see section 85-2201.Interlocal Cooperation Act, see section 13-801.Joint Public Agency Act, see section 13-2501.Nebraska Ground Water Management and Protection Act, see section 46-701.Tax Equity and Educational Opportunities Support Act, see section 79-1001.