1997: Introduction


The Complete History of the Nebraska Tax Equity
and Educational Opportunities Support Act (TEEOSA)
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If the number "1059" evokes mental images to those involved in education and school finance, then "806" would likely have the same affect.  The former, of course, referring to LB 1059 (1990) and the inception of the existing school finance system.  The latter, referring to LB 806 (1997), served as the single most comprehensive modification legislation to TEEOSA since 1990.  In fact, the changes and additions to the formula under LB 806 (1997) far exceeded the ramifications of those made under LB 1050 just one year earlier.  Perhaps not unlike some marriages, Nebraska's school finance formula was suffering from the proverbial seven-year itch.  It was time, some believed, for radical change in the finance structure of public schools.

It may be said that the 1997 Session, in large part, was a continuation of the work the Legislature completed in the 1996 Session, particularly as it related to the levy limitations imposed under LB 1114 (1996).  The Revenue Committee found itself reacting to a number of technical and substantive issues relevant to the 1996 property tax relief package.  The committee also took what it considered to be the next step in property tax reform by forwarding to the Legislature an entirely new system for taxing motor vehicles.  The Revenue Committee also grappled with the issue of a permanent income tax rate reduction but ultimately recommended a temporary rate decrease.

The 1997 Session was long and tedious for lawmakers, addressing the very intricate issues of school finance and taxes, among others.  It also was the final session for Senator Jerome Warner, who passed away on April 22, 1997.


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