Section Evolution
| Year |
LB |
Bill
Sec. |
Statute
Sec. |
Catch Line |
Summary of Change |
| 1990 |
1059 |
1 |
79-3801 |
Act, how cited |
Sections 79-3801 to 79-3824 cited as the Tax Equity
and Educational Opportunities Support Act. |
| 1990 |
1059 |
2 |
79-3802 |
Legislative findings and intent |
Legislature finds that:
- State under-supports education compared to other states;
- State support has not kept pace with increased costs of operating schools;
- Nebraska has higher per capita property tax burden than most other states;
- Over-reliance on property tax has resulted in disparities in property tax rates and created inequitable educational fiscal resources for students.
Legislative intent to create a finance system that:
- Provides state support for 45% of aggregate general fund operating expenditures of districts;
- Reduces reliance on property tax for support of schools;
- Broadens support for schools by dedicating a portion of income tax for schools;
- Keeps pace with increasing costs of operating schools;
- Assures each district a foundation support for operation of schools with consideration of taxable wealth and other accessible resources;
- Assures greater equity of educational opportunities for students and also property tax rates for support of schools;
- Assures a shift to sustainable revenue sources, other than property tax, for support of schools through spending lids;
- Insures state funds are used for the purpose of reducing property taxes in the district to which they are distributed.
|
| 1990 |
1059 |
3 |
79-3803 |
Terms, defined |
Provides definitions for such terms as adjusted
valuation, average daily membership, average daily membership tiers,
categorical federal funds, formula students, general fund budget of
expenditures, etc. |
| 1990 |
1059 |
4 |
79-3804 |
Income tax receipts; use and allocation for public
school system |
Dedicates 20% of all income tax receipts collected
by the state net of credits and refunds. Provides for direct return of 20%
of identifiable individual income tax receipts to the school district where
such originated. Class I school districts, Class VI school districts and
county nonresident tuition funds would receive a pro rata share of such
income tax receipts. That part of individual income taxes not identifiable
to any school district plus 20% of corporate, nonresident, trust and other
non-individual income tax receipts would be distributed through the
equalization formula. |
| 1990 |
1059 |
5 |
79-3805 |
Tiered cost per student; general fund operating
expenditures; calculations |
Provides that the State Department of Education will
place all school districts in average daily membership tiers of comparable
size in order to calculate each school district's tiered per student costs
for use in the equalization formula. |
| 1990 |
1059 |
6 |
79-3806 |
State aid; amount |
Provides that each school district will receive
state aid to the extent that its "formula need" exceeds "formula
resources."
Provides a hold harmless provision such that a district would not receive
state aid for school years 1990-91, 1991-92, and 1992-93 which is less than
100% of aid received in 1989-90.
Creates a minimum levy provision. No district receives state aid in an
amount that would result in the district having a general fund tax levy of
less than 60% of the local effort rate. |
| 1990 |
1059 |
7 |
79-3807 |
Total formula need; computation |
Total "formula need" of each district is computed by
multiplying the number of students it educates in kinder-garten, grades 1-6,
grades 7 and 8, and grades 9-12 times the tiered per student costs for each
such grade grouping. |
| 1990 |
1059 |
8 |
79-3808 |
District formula resources; local effort rate;
determination |
Each district subtracts from its "formula need" the
local effort rate yield, which is the statewide local effort rate multiplied
by each district's "adjusted" valuation. The local effort rate is calculated
annually by the State Department of Education based on available
appropriations, school district needs and school district resources. |
| 1990 |
1059 |
9 |
79-3809 |
Adjusted valuation; adjustment factors established |
The Revenue Department will use adjustment factors
to adjust taxable valuation to reflect as nearly as possible actual value.
Adjustment factors will be established based on best available assessment
practices (sales assessment ratios, targeted appraisals etc.) Adjusted
taxable values will be used in the formula for purposes of computing school
district eligibility for state aid. |
| 1990 |
1059 |
10 |
79-3810 |
District formula resources; income tax liability
allocation |
Provides that districts will subtract from their
total "formula need" the amount of individual income tax revenues returned by
the state to the district. |
| 1990 |
1059 |
11 |
79-3811 |
District formula resources; other receipts included |
Districts will subtract from their total "formula
need" all other actual, accessible resources. The list includes all forms of
local, state and federal receipts of school districts except federal
categorical receipts. Other actual receipts includes:
- Public power district sales tax revenue;
- Fines and license fees;
- Nonresident high school tuition receipts;
- Tuition receipts from individuals, other districts, or any other source except those derived from adult education;
- Transportation receipts;
- Interest on investments;
- Other miscellaneous local receipts, not including receipts from private foundations, individuals, associations, or charitable organizations;
- Special education receipts;
- Receipts from the state for wards of the court and wards of the state;
- All receipts from the temporary school fund;
- Receipts from the Insurance Tax Fund;
- Pro rata motor vehicle license fee receipts;
- Help Education Lead to Prosperity Act funds;
- Other miscellaneous state receipts;
- Impact aid receipts to the extent allowed by federal law;
- Johnson O'Malley receipts;
- All other noncategorical federal receipts; and
- All receipts under Chapter 79, article 34 (option students)
|
| 1990 |
1059 |
12 |
79-3812 |
School District Income Tax Fund; Tax Equity and
Educational Opportunities Fund; created; investment |
Creates the School District Income Tax Fund and the
Tax Equity and Educational Opportunities Fund for receipts and distribution
of income tax funds and state aid funds. |
| 1990 |
1059 |
13 |
79-3813 |
Distribution of income tax receipts and state aid;
effect on budget |
Provides for distribution of income tax and state
aid payments to school districts. |
| 1990 |
1059 |
14 |
79-3814 |
General fund budget of expenditures; allowable
growth limitation; Legislature; duties |
Limits growth in school district budgets based on
allowable growth rates to be set annually by the Legislature. The basic
allowable growth rate will be based on projections of available state
revenues and school district costs. |
| 1990 |
1059 |
15 |
79-3815 |
Budget statement; submitted to department; Auditor
of Public Accounts; duties |
Provides that each school district must submit a
copy of its budget statement to the State Department of Education. The State
Auditor will make necessary changes in budget documents to facilitate
implementation of the budget limitation provisions. |
| 1990 |
1059 |
16 |
79-3816 |
Basic allowable growth rate; allowable growth range |
The basic allowable growth rate is set at 4%. The
allowable growth range will be 4% to 6.5%. |
| 1990 |
1059 |
17 |
79-3817 |
Applicable allowable growth percentage;
determination |
Provides for the State Department of Education to
compute each district's "applicable allowable growth rate". Each district's
growth rate will depend on whether it has budgeted expenditures of more or
less than the average of comparable size school districts. Those districts
spending below average will be able to spend above 4%, up to 6.5%. |
| 1990 |
1059 |
18 |
79-3818 |
Budget; restrictions |
Limits school districts in budgeting of cash
reserves, depreciation funds and contingency funds to a range of percentage
levels based on school district size. |
| 1990 |
1059 |
19 |
79-3819 |
Applicable allowable growth rate; district may
exceed; situations enumerated |
Provides for exceptions to the growth limitations in
the following cases:
- New or expanded programs or services mandated by changes in state or federal law;
- Districts' project enrollment increases for the ensuing school year, in
which case the Department will compute additional allowable growth
capacity;
- Construction, expansion, or alterations of school district buildings
will cause an increase in building operation and maintenance costs;
- Additional special education
students enroll in the district for the ensuing school year and will result
in an increase in expenditures for special education;
- The extent to which the terms of a long-term collective bargaining
contract exceeds the district's applicable allowable growth rate.
|
| 1990 |
1059 |
20 |
79-3820 |
Applicable allowable growth percentage; district may
exceed; vote required |
Provides that school districts may exceed allowable
growth rates by an additional 1% upon a 75% majority vote of the school board
or by any amount upon the approval of voters at a special election. |
| 1990 |
1059 |
21 |
79-3821 |
Unused budget authority; carried forward |
Provides that school districts may carry-over to
future years unused budget authority if a school board does not choose to
budget the maximum allowed by law. |
| 1990 |
1059 |
22 |
79-3822 |
Department; provide data to Governor; Governor;
duties |
Provides that the Department of Education will
provide data to enable the Governor to introduce legislation to appropriate
funds to reach the goal of 45% state support for schools to appropriate 20%
of income tax receipts and to set allowable budget growth rates for the
upcoming year. |
| 1990 |
1059 |
23 |
79-3823 |
School Finance Review Committee; created; members;
duties |
Creates a school finance review committee to monitor
implementation of the new finance plan and suggest needed revisions. In
particular, the committee would review the implementation and operation of
the average daily membership tiers, budget growth limitations, the need for a
continuing hold-harmless provision for state aid, and expenditures of
districts. |
| 1990 |
1059 |
24 |
79-3824 |
State assistance; payments; reports; use;
requirements; early payments |
Provides for reporting of data by school districts
on which state aid payments will be computed. |
| 1991 |
511 |
71 |
79-3803 |
Terms, defined |
Changes definition of "average daily membership" to
include the proportionate share of students enrolled in a public school
instructional program on less than a full-time basis.
Adds definitions for "allocated income tax funds" and "equalization
aid." |
| 1991 |
511 |
72 |
79-3804 |
Income tax receipts; use and allocation for public
school system |
Change the date by which the Tax Commissioner will
certify to NDE the income tax liability of resident individuals for each
district from January 1st to November 15th of each year.
Eliminate the requirement for NDE to notify each district of
the amount of individual income tax funds it will receive within 15 working
days following the adjournment sine die of each regular session of the Legislature. |
| 1991 |
511 |
73 |
79-3806 |
State aid; amount |
Eliminate the requirement for NDE to annually
compute state aid entitlements and notify districts of entitlements within 15
days following the adjournment of each regular legislative session.
Changes the minimum levy provision to also take into
consideration the amounts of nonresident high school tuition certified by NDE
for the current school year and for the school year in which state aid was to
be paid.
Creates a process to calculate equalization aid for affiliated school systems
(between the Class I district(s) and the high school district) beginning in
school year 1992-93.
Changes the method of financing for the enrollment option program.
Beginning in the 1992-93 school year, the program would be funded through the
state aid formula, as opposed to a separate fund and distribution system.
The payment amounts to districts would be phased in during the 1992-93 and
1993-94 school years. In the 1994-95 school year, districts would receive
tiered cost per student for option students served in the 1992-93 school year
since state aid was calculated based on data two years in arrears. |
| 1991 |
511 |
74 |
79-3807 |
Total formula need; computation |
Beginning in school year 1993-94, total formula need
for each county's nonresident high school tuition fund would equal the total
nonresident high school tuition charge for the count for each school year as
certified by NDE. |
| 1991 |
511 |
75 |
79-3808 |
District formula resources; local effort rate;
determination |
Establishes process to determine the local effort
rate yield for school districts and the nonresident high school tuition fund
of each county. |
| 1991 |
511 |
76 |
79-3809 |
Adjusted valuation; adjustment factors established |
Clarifies that the Department of Revenue must
compute and certify to NDE the adjusted valuation, by county, of each
district for the second preceding tax year by March 1st of each year. |
| 1991 |
511 |
77 |
79-3810 |
District formula resources; income tax liability
allocation |
Editorial modification - no substantive change. |
| 1991 |
511 |
78 |
79-3811 |
District formula resources; other receipts included |
Amends the "other receipts" section related to
nonresident high school tuition receipts. The change states that other
receipts will include the district's total nonresident high school tuition
charge for each school year as certified by NDE, except for school years
1991-92 through 1994-95.
Adds a new accountable receipt subdivision for amounts provided by the state
on behalf of the district as reimbursement for repayment of personal property
taxes by centrally assessed pipeline companies.
Clarifies that impact aid entitlements would be counted for the school
fiscal year in which it was actually received by the district.
Eliminates Johnson O'Malley receipts from the list of accountable receipts. |
| 1991 |
511 |
79 |
79-3813 |
Distribution of income tax receipts and state aid;
effect on budget |
Requires NDE to certify income tax receipt amounts
not only to the Director of Administrative Services, but also to the Auditor
of Public Accounts, and each district. |
| 1991 |
511 |
80 |
79-3815 |
Budget statement; submitted to department; Auditor
of Public Accounts; duties |
States that the Commissioner of Education may
require each district to submit to it a duplicate copy of each district's
budget statement as the directs.
Provides a penalty to any district that fails to submit to NDE or the
auditor the required budget documents by the date established in §13-508 or
fails to make any corrections of errors in the documents. Failure to comply
may result in the withholding of state aid. |
| 1991 |
511 |
81 |
79-3816 |
Basic allowable growth rate; allowable growth range |
Changes the growth rate for special education costs
to specify that such rate may not be computed as being less than the
district's allowable growth rate for general fund expenditures nor more than
two times the statewide average growth in actual expenditures for special
education for the same two-year period. |
| 1991 |
511 |
82 |
79-3817 |
Applicable allowable growth percentage;
determination |
Requires NDE to determine and certify to each
district an applicable allowable growth percentage on or before July 1st of
each year rather than requiring NDE to do so within 15 days of adjournment of
each regular legislative session. |
| 1991 |
511 |
83 |
79-3818 |
Budget; restrictions |
Requires NDE to determine and certify to each
district an applicable allowable reserve percentage on or before July 1st of
each year rather than requiring NDE to do so within 15 days of adjournment of
each regular legislative session. |
| 1991 |
511 |
84 |
79-3819 |
Applicable allowable growth rate; district may
exceed; situations enumerated |
Provides clarification and harmonization consistent
with other changes made by LB 511. |
| 1991 |
511 |
85 |
79-3820 |
Applicable allowable growth percentage; district may
exceed; vote required |
Provides clarification and harmonization consistent
with other changes made by LB 511. |
| 1991 |
511 |
86 |
79-3822 |
Department; provide data to Governor; Governor;
duties |
Specifies that NDE must, by December 1st of each
year, provide data to the Governor to enable him or her to prepare the
necessary legislation to appropriate an amount for state aid and establish a
basic allowable growth rate and an allowable growth range for the ensuing
school year. |
| 1991 |
511 |
87 |
79-3823 |
School Finance Review Committee; created; members;
duties |
Requires the committee to make its annual report to
the Governor, Legislature, and State Board of Education by March 1st each
year. |
| 1991 |
511 |
88 |
79-3824 |
State assistance; payments; reports; use;
requirements; early payments |
Requires districts to submit to NDE the required
annual financial reports by November 1st of each year. Failure to do so may
result in the withholding of state aid to the district. |
| 1991 |
829 |
32 |
79-3809 |
Adjusted valuation; adjustment factors established |
Delays statewide equalization of valuation for
purposes of determining state aid to schools until 1994. |
| 1991 |
829 |
33 |
79-3814 |
General fund budget of expenditures; allowable
growth limitation; Legislature; duties |
Requires initial 3/4s vote by school board to exceed
the zero percent temporary lid in order to access normal spending limitations
and procedures to exceed. |
| 1992 |
245 |
76 |
79-3803 |
Terms, defined |
No substantive change; editorial changes only |
| 1992 |
245 |
77 |
79-3804 |
Income tax receipts; use and allocation for public
school system |
No substantive change; editorial changes only |
| 1992 |
245 |
78 |
79-3806 |
State aid; amount |
No substantive change; editorial changes only |
| 1992 |
245 |
79 |
79-3807 |
Total formula need; computation |
No substantive change; editorial changes only |
| 1992 |
245 |
80 |
79-3808 |
District formula resources; local effort rate;
determination |
No substantive change; editorial changes only |
| 1992 |
245 |
81 |
79-3809 |
Adjusted valuation; adjustment factors established |
No substantive change; editorial changes only |
| 1992 |
245 |
82 |
79-3810 |
District formula resources; income tax liability
allocation |
No substantive change; editorial changes only |
| 1992 |
245 |
83 |
79-3811 |
District formula resources; other receipts included |
No substantive change; editorial changes only |
| 1992 |
245 |
84 |
79-3813 |
Distribution of income tax receipts and state aid;
effect on budget |
No substantive change; editorial changes only |
| 1992 |
245 |
85 |
79-3815 |
Budget statement; submitted to department; Auditor
of Public Accounts; duties |
No substantive change; editorial changes only |
| 1992 |
245 |
86 |
79-3816 |
Basic allowable growth rate; allowable growth range |
No substantive change; editorial changes only |
| 1992 |
245 |
87 |
79-3817 |
Applicable allowable growth percentage;
determination |
No substantive change; editorial changes only |
| 1992 |
245 |
88 |
79-3818 |
Budget; restrictions |
No substantive change; editorial changes only |
| 1992 |
245 |
89 |
79-3819 |
Applicable allowable growth rate; district may
exceed; situations enumerated |
No substantive change; editorial changes only |
| 1992 |
245 |
90 |
79-3820 |
Applicable allowable growth percentage; district may
exceed; vote required |
No substantive change; editorial changes only |
| 1992 |
245 |
91 |
79-3822 |
Department; provide data to Governor; Governor;
duties |
No substantive change; editorial changes only |
| 1992 |
245 |
92 |
79-3823 |
School Finance Review Committee; created; members;
duties |
No substantive change; editorial changes only |
| 1992 |
245 |
93 |
79-3824 |
State assistance; payments; reports; use;
requirements; early payments |
No substantive change; editorial changes only |
| 1992 |
719 |
2 |
79-3806 |
State aid; amount |
Extends the hold harmless provision for state aid
for an additional two years through 1994-95. |
| 1992 |
719 |
3 |
79-3807 |
Total formula need; computation |
Provides that schools which have a growth in
enrollment of more than 25 student, and of more than 1% of the district's
average daily membership may have their state aid computed on the basis of
students from the current year rather than the most recently available
complete data year. |
| 1992 |
719 |
4 |
79-3819 |
Applicable allowable growth rate; district may
exceed; situations enumerated |
Provides an exemption to the spending lid for school
districts that can demonstrate an order by the Commission of Industrial
Relations on a settled contract dispute will cause the district to exceed its
allowable growth rate.
Provides an exemption to the spending lid
for school districts demonstrating that a contested, but settled, contract
dispute, claim, or breach or uninsured risk or as a result of any final
judgment of a court, requiring the district to pay such judgment will cause
the district to exceed its allowable growth rate. |
| 1992 |
719A |
198 |
79-3809 |
Adjusted valuation; adjustment factors established |
x |
| 1992 |
1001 |
41 |
79-3805 |
Tiered cost per student; general fund operating
expenditures; calculations |
Harmonize state law with federal regulations
concerning the Indian Land factor. Requires the tiered cost per student, for
each grade level would be increased by a factor equal to the result of
multiplying the ratio of average daily attendance of students who reside on
Indian land to the total average daily attendance of the district multiplied
by 25%. |
| 1992 |
1001 |
42 |
79-3811 |
District formula resources; other receipts included |
Changed "miscellaneous receipts" subsection to
exclude revenues from the textbook loan program.
Added a new accountable receipt for pre-school "Part H" special education
funds from the Medicare Catastrophic Coverage Act of 1988 only to the extent
of the amount the district would have otherwise received under the Nebraska
Special Education Act. |
| 1992 |
1001 |
43 |
79-3815 |
Budget statement; submitted to department; Auditor
of Public Accounts; duties |
Provides a technical revision to require the county
treasurer to withhold funds from a school district as directed by the county
superintendent if the commissioner finds a district in default of submitted
or correcting required budget documents. |
| 1992 |
1001 |
44 |
79-3824 |
State assistance; payments; reports; use;
requirements; early payments |
Harmonize technical change concerning the dates by
which Class I districts and all other classes of districts must submit annual
financial reports to the respective county superintendent and the
Commissioner of Education. Class I districts were to submit such reports by
October 15th of each year (changed from previous October 1st date) and all
other districts were to submit reports by November 1st of each year. |
| 1992 |
1063 |
202 |
79-3814 |
General fund budget of expenditures; allowable
growth limitation; Legislature; duties |
Extended the zero percent growth in spending without
a three-fourths vote of the local school board in order to access the normal
spending limitations. |
| 1992 |
1063 |
203 |
79-3816 |
Basic allowable growth rate; allowable growth range |
Eliminated the separate spending limitation for
special education costs to school districts. Established that the budget
authority for special education would be "the actual anticipated expenditures
for special education subject to the approval of the state board." |
| 1992 |
1063 |
204 |
79-3818 |
Budget; restrictions |
Produced a 5% across-the-board reduction in the
schedule for allowable reserves of general fund budget of expenditures. |
| 1992 |
1063 |
205 |
79-3819 |
Applicable allowable growth rate; district may
exceed; situations enumerated |
Eliminated both the lid exception relating to
special education enrollment growth and the lid exception relating to
collective bargaining agreements. The legislation also changed the lid
exception relating to student growth by imposing a threshold of student
growth before the lid exception would be applicable. |
| 1992 |
1 |
173 |
79-3814 |
General fund budget of expenditures; allowable
growth limitation; Legislature; duties |
x |
| 1992 |
1 |
174 |
79-3816 |
Basic allowable growth rate; allowable growth range |
x |
| 1992 |
1 |
175 |
79-3818 |
Budget; restrictions |
x |
| 1992 |
1 |
176 |
79-3819 |
Applicable allowable growth rate; district may
exceed; situations enumerated |
x |
| 1993 |
310 |
14 |
79-3819 |
Applicable allowable growth rate; district may
exceed; situations enumerated |
Provided a procedure for school districts and other
political subdivisions to levy a (real) property tax for purposes of
reimbursing personal property taxes to taxpayers as required by a final order
of a court or the State Board of Equalization from which no appeal was taken. |
| 1993 |
348 |
71 |
79-3806 |
State aid; amount |
Provided a separate minimum effort formula for the
calculation of state aid in Class I districts that had multiple general fund
levies. In such cases, the minimum effort calculation would be based on a
derived general fund levy. |
| 1993 |
348 |
72 |
79-3822 |
Department; provide data to Governor; Governor;
duties |
Required Governor to annually submit legislation
that includes appropriations for the amount equal to any state aid funds
returned to the General Fund from an earlier appropriation due to clerical
errors in state aid payments. |
| 1993 |
348 |
73 |
79-3824 |
State assistance; payments; reports; use;
requirements; early payments |
Eliminated hearing requirement for requests to grant
a district up to 50% of entitled state aid if the district received federal
funds in excess of its general fund budget of expenditures, and those federal
funds were not received in a timely manner. |
| 1994 |
76 |
608 |
79-3820 |
Applicable allowable growth percentage; district may
exceed; vote required |
Harmonize provisions by changing reference from
"provisions of Chapter 32 special elections" to "Election Act." |
| 1994 |
1066 |
94 |
79-3812 |
School District Income Tax Fund; Tax Equity and
Educational Opportunities Fund; created; investment |
Made technical change to eliminate statutory
citations to the laws relevant to investment practices of state funds. |
| 1994 |
1290 |
3 |
79-3803 |
Terms, defined |
For the calculation of state aid in school year
1994-95 and thereafter, "adjusted valuation" would mean the adjusted
valuation for the property tax year ending during the school year in which
the aid based upon that value is to be paid.
Added was a
definition for "fall membership," which means the total membership in grades
K-12 as reported on the fall school district membership report.
"Formula students" would mean the sum of fall membership and tuitioned
resident students from the school year immediately preceding the school year
in which the aid is to paid. |
| 1994 |
1290 |
4 |
79-3806 |
State aid; amount |
Harmonize use of current data for number of option
students enrolled at each district for purposes of calculating state aid. |
| 1994 |
1290 |
5 |
79-3807 |
Total formula need; computation |
Effectively phases-out the rapid student growth
provision in the formula since one of the objectives of the bill was to use
current data in calculating state aid. |
| 1994 |
1290 |
6 |
79-3808 |
District formula resources; local effort rate;
determination |
Harmonize use of current data in affiliated school
districts for purposes of calculating district formula resources. |
| 1994 |
1290 |
7 |
79-3809 |
Adjusted valuation; adjustment factors established |
Provides that by July 1st for 1994 and by June 1st
for each year thereafter, the Department of Revenue must compute and certify
to the State Department of Education the adjusted valuation of each district
using assessment practices established by the Department of Revenue. The
term "state aid value" was defined to mean 100% for real property other than
agricultural land, and 80% for agricultural land.
New language provided for school districts to file written objections with
the Department of Revenue concerning the adjusted valuations prepared by the
department. Hearing and appeal procedures were also established. |
| 1994 |
1290 |
8 |
79-3813 |
Distribution of income tax receipts and state aid;
effect on budget |
Provides for a July 15th deadline for the Department
of Education to certify state aid amounts for 1994 only. The certification
date would return to July 1st for each year thereafter. |
| 1994 |
1290 |
9 |
79-3824 |
State assistance; payments; reports; use;
requirements; early payments |
Editorial, technical changes to existing language.
No substantive impact. |
| 1994 |
1310 |
16 |
79-3813 |
Distribution of income tax receipts and state aid;
effect on budget |
Eliminate requirement for school districts to file
duplicate copy of budget with the Department of Education. |
| 1995 |
490 |
185 |
79-3809 |
Adjusted valuation; adjustment factors established |
Replace the office of the Tax Commissioner with the
Property Tax Administrator as the entity to receive objections from schools
concerning adjusted valuations. Change the deadline from September 1st to
December 1st for disposition of such objections. Change the appeal agent
from the Tax Commissioner to the TERC. |
| 1995 |
490 |
186 |
79-3819 |
Applicable allowable growth rate; district may
exceed; situations enumerated |
Modifies existing spending lid exclusions to include
final actions of the TERC and the Property Tax Administrator. |
| 1995 |
490 |
187 |
79-3823 |
School Finance Review Committee; created; members;
duties |
Adds the Property Tax Administrator as a member of
the School Finance Review Committee. |
| 1995 |
542 |
1 |
79-3801 |
Act, how cited |
Added two new sections to the act. |
| 1995 |
542 |
2 |
79-3811.01 |
x |
Required back payment of state aid to a select few
school districts that were denied certain amounts of state aid for the
1990-91 school year. The back payments were contingent upon the passage of
corresponding federal legislation by October 1, 1995. |
| 1995 |
542 |
3 |
79-3811.02 |
x |
A provision was added under LB 542 to ensure that
the Department of Education would actually make the back payments to
applicable districts once the legislative and legal entanglements surround
the impact aid issue were resolved. |
| 1995 |
613 |
3 |
79-3814 |
General fund budget of expenditures; allowable
growth limitation; Legislature; duties |
Eliminates the sunset clause on the zero percent lid
provision, which requires an initial 75% affirmative vote in order to access
the normal spending lid provisions. |
| 1995 |
613 |
4 |
79-3816 |
Basic allowable growth rate; allowable growth range |
Changes the base spending lid from 4% to 3% and
lowers the growth range from 4-6.5% to 3-5.5%. |
| 1995 |
840 |
3 |
79-3801 |
Act, how cited |
Expanded the Act from 24 sections to 26 sections
with the inclusion of two new sections related to reorganization incentives. |
| 1995 |
840 |
4 |
79-3803 |
Terms, defined |
Added three new definitions:
Defined "consolidate" as the voluntarily reduction in the number of school
districts providing education to a grade group.
Defined "reorganized district" as any district involved in a consolidation and
currently educating students following a consolidation.
Defined "base fiscal year" for purposes of reorganization incentives as the
first fiscal year in which all data sources reflect the reorganized district
as a single district for the calculation of state aid. |
| 1995 |
840 |
5 |
79-3804 |
Income tax receipts; use and allocation for public
school system |
Extends the income tax rebate provision to newly
reorganized school districts. |
| 1995 |
840 |
6 |
79-3806 |
State aid; amount |
Provides an exception for normal distribution of
state aid for newly reorganized school districts. |
| 1995 |
840 |
7 |
79-3806.01 |
Reorganized districts; state aid; amount |
Provides a phased-in formula to distribute state aid
to reorganized school districts. Provides that in the base year of
reorganization, state aid would be calculated so the reorganized district
receives the greater of 100% of the state aid the districts involved in the
reorganization would have received in the prior year or the amount the
reorganized district would be entitled to receive. The guaranteed percentage
decreases to 66% in the second year and 33% in the third year.
The total amount
of aid distributed to reorganized districts under this incentive program is
limited to the amount of hold-harmless aid distributed in 1994-95. This
limited the additional aid to reorganized districts under the bill to $2.9
million. Payments are to be prorated if total payments would be greater than
$2.9 million. |
| 1995 |
840 |
8 |
79-3812 |
School District Income Tax Fund; Tax Equity and
Educational Opportunities Fund; created; investment |
Ensures funding for the reorganization incentive
program to the extent the Tax Equity and Educational Opportunities Fund
receives General Fund appropriations and dedicated income tax funds. |
| 1995 |
840 |
9 |
79-3813 |
Distribution of income tax receipts and state aid;
effect on budget |
Ensures the certification and distribution of
incentive payments to qualified districts in the same manner as other state
aid payments are made. |
| 1995 |
840 |
10 |
79-3806.02 |
Reorganized districts; applicability of section |
The reorganization incentive program would only
apply to districts that reorganize on or before June 30, 2005. |
| 1996 |
299 |
27 |
79-3814 |
General fund budget of expenditures; allowable
growth limitation; Legislature; duties |
x |
| 1996 |
299 |
28 |
79-3816 |
Basic allowable growth rate; allowable growth range |
x |
| 1996 |
299 |
29 |
79-3817 |
Applicable allowable growth percentage;
determination |
x |
| 1996 |
299 |
30 |
79-3819 |
Applicable allowable growth rate; district may
exceed; situations enumerated |
x |
| 1996 |
299 |
31 |
79-3820 |
Applicable allowable growth percentage; district may
exceed; vote required |
x |
| 1996 |
700 |
12 |
79-3811 |
District formula resources; other receipts included |
With the repeal of the HELP Act, LB 700 removed HELP
fund receipts from the state aid formula under formula resources. |
| 1996 |
900 |
652 |
79-1001 |
Act, how cited |
Recodified; old 79-3801 |
| 1996 |
900 |
653 |
79-1002 |
Legislative findings and intent |
Recodified; old 79-3802 |
| 1996 |
900 |
654 |
79-1003 |
Terms, defined |
Recodified; old 79-3803 |
| 1996 |
900 |
655 |
79-1004 |
Income tax receipts; use and allocation for public
school system |
Recodified; old 79-3804 |
| 1996 |
900 |
656 |
79-1006 |
Tiered cost per student; general fund operating
expenditures; calculations |
Recodified; old 79-3805 |
| 1996 |
900 |
657 |
79-1008 |
State aid; amount |
Recodified; old 79-3806 |
| 1996 |
900 |
658 |
79-1011 |
Reorganized districts; state aid; amount |
Recodified; old 79-3806.01 |
| 1996 |
900 |
659 |
79-1012 |
Reorganized districts; applicability of section |
Recodified; old 79-3806.02 |
| 1996 |
900 |
660 |
79-1013 |
Total formula need; computation |
Recodified; old 79-3807 |
| 1996 |
900 |
661 |
79-1015 |
District formula resources; local effort rate;
determination |
Recodified; old 79-3808 |
| 1996 |
900 |
662 |
79-1016 |
Adjusted valuation; adjustment factors established |
Recodified; old 79-3809 |
| 1996 |
900 |
663 |
79-1017 |
District formula resources; income tax liability
allocation |
Recodified; old 79-3810 |
| 1996 |
900 |
664 |
79-1018 |
District formula resources; other receipts included |
Recodified; old 79-3811 |
| 1996 |
900 |
665 |
79-1019 |
Federal impact aid entitlements; how treated |
Recodified; old 79-3811.01 |
| 1996 |
900 |
666 |
79-1020 |
Aid allocation adjustments; department; duties |
Recodified; old 79-3811.02 |
| 1996 |
900 |
667 |
79-1021 |
School District Income Tax Fund; Tax Equity and
Educational Opportunities Fund; created; investment |
Recodified; old 79-3812 |
| 1996 |
900 |
668 |
79-1022 |
Distribution of income tax receipts and state aid;
effect on budget |
Recodified; old 79-3813 |
| 1996 |
900 |
669 |
79-1023 |
General fund budget of expenditures; allowable
growth limitation; Legislature; duties |
Recodified; old 79-3814 |
| 1996 |
900 |
670 |
79-1024 |
Budget statement; submitted to department; Auditor
of Public Accounts; duties |
Recodified; old 79-3815 |
| 1996 |
900 |
671 |
79-1025 |
Basic allowable growth rate; allowable growth range |
Recodified; old 79-3816 |
| 1996 |
900 |
672 |
79-1026 |
Applicable allowable growth percentage;
determination |
Recodified; old 79-3817 |
| 1996 |
900 |
673 |
79-1027 |
Budget; restrictions |
Recodified; old 79-3818 |
| 1996 |
900 |
674 |
79-1028 |
Applicable allowable growth rate; district may
exceed; situations enumerated |
Recodified; old 79-3819 |
| 1996 |
900 |
675 |
79-1029 |
Applicable allowable growth percentage; district may
exceed; vote required |
Recodified; old 79-3820 |
| 1996 |
900 |
676 |
79-1030 |
Unused budget authority; carried forward |
Recodified; old 79-3821 |
| 1996 |
900 |
677 |
79-1031 |
Department; provide data to Governor; Governor;
duties |
Recodified; old 79-3822 |
| 1996 |
900 |
678 |
79-1032 |
School Finance Review Committee; created; members;
duties |
Recodified; old 79-3823 |
| 1996 |
900 |
679 |
79-1033 |
State assistance; payments; reports; use;
requirements; early payments |
Recodified; old 79-3824 |
| 1996 |
934 |
5 |
79-3809 |
Adjusted valuation; adjustment factors established |
With the elimination of the Agricultural Land
Valuation Advisory Board as per LB 934, this section of the state aid formula
was amended to harmonize appropriate statutory references in relation to
establishing adjusted valuation for agricultural land. |
| 1996 |
1050 |
10 |
79-3801 |
Act, how cited |
Adds five new sections to TEEOSA. |
| 1996 |
1050 |
11 |
79-3802 |
Legislative findings and intent |
Clarifies that the 45% funding goal does not apply
to specific districts, but rather to the statewide aggregate general fund
operating expenditures. |
| 1996 |
1050 |
12 |
79-3803 |
Terms, defined |
"Adjusted general fund operating expenditures" would
equal general fund operating expenditures minus the district's transportation
allowance.
Beginning in 1996-97, "adjusted valuation" means the adjusted valuation for
the property tax year ending during the school year immediately preceding the
school year in which the aid based upon that value is to be paid.
"Formula students" is redefined to mean the sum of fall membership from the
school year immediately preceding the school year in which the aid is to be
paid, multiplied by the average ratio of average daily membership to fall
membership for the most recently available complete data year and the two
school years prior to the most recently available complete data year. Done
to more accurately reflect average daily membership based on a three year
average.
"Regular route transportation" means the transportation of students on
regularly scheduled daily routes to and from the attendance center.
"Special
education" is defined to mean specially designed kindergarten through grade
twelve instruction and includes special education transportation.
Transportation costs (as defined by "transportation allowance") are no
longer included in the tier structure that averages costs of similar-sized
districts. Each district's needs include the lesser of either (i) the actual
transportation costs, or (ii) 400% of the state mileage reimbursement rate
multiplied by miles traveled (excluding activity miles). |
| 1996 |
1050 |
13 |
79-3804 |
Income tax receipts; use and allocation for public
school system |
Sunsets the income tax provision after the 1995-96
school fiscal year. |
| 1996 |
1050 |
14 |
79-1005 |
Income tax receipts; disbursement; calculation |
Creates a new income tax provision effective
beginning in the 1996-97 school fiscal year.
Caps the income tax rebate at the 1992-93 appropriation level and determine
the allocation of rebate funds to individual districts based on a statewide
allocation percentage applied to the income tax liability of each district.
The income tax rebate will be capped at $102,289,817 (less $16.9 million for
option aid) in 1996-97 and thereafter. |
| 1996 |
1050 |
15 |
79-3805 |
Tiered cost per student; general fund operating
expenditures; calculations |
Sunset this provision after the 1995-96 school
fiscal year. |
| 1996 |
1050 |
16 |
79-1007 |
Adjusted tiered cost per student; adjusted general
fund operating expenditures; calculations |
Recreates essentially the same tiered cost per
student section as in 79-3805. |
| 1996 |
1050 |
17 |
79-3806 |
State aid; amount |
Reduces the effect of the minimum effort provisions
on districts with very low valuations:
The old minimum effort provisions prohibited districts from receiving
equalization aid in amounts that would reduce their levy to less than 60% of
the local effort rate. Because the previous year's cost data was used, the
interaction between minimum effort and extremely low valuations caused some
districts to lose aid, making it difficult to elevate spending and
educational opportunities to the level of other districts in their
tiers.
Under LB 1050, qualified districts would be allowed to retain additional aid
according to the following calculation:
(60% of the local effort rate) x (40% of the average adjusted valuation per formula
student - the adjusted valuation per formula student) x (the district's
formula students).
To qualify, districts would need to have an adjusted valuation per student
of less than 40% of the average statewide adjusted valuation per student.
If the general fund tax request were not equal to at least 90% of the yield
from the local effort rate or the districts general fund operating
expenditures were over 15% above the target budget level, the district would
not qualify the next year. |
| 1996 |
1050 |
18 |
79-1009 |
Option school districts; additional state aid; net
option funding; calculation |
The former provision, called "option hold harmless,"
was eliminated under LB 1050. Instead, each district's net option students
are considered. The net option funding amount is included as an accountable
receipt in determining equalization aid and the funds are provided to the
district as part of the total state aid. Because it is possible for a
district to have a net positive number of option students at one grade range
(more students opting-in than opting-out) and a net negative number of option
students at another grade range (more students opting-out than opting-in),
each net amount (either positive or negative) is multiplied by the applicable
tiered cost and the results are calculated. |
| 1996 |
1050 |
19 |
79-1010 |
Incentives to reorganized districts; qualifications;
requirements; calculations; payment |
Provides for reorganization incentives for school
district reorganizations that move students into lower cost tiers:
- To qualify, the reorganization must occur between May 31, 1996 and August
2, 2001. The payments must be approved by the State Reorganization Committee.
For approval, reorganization studies must have been completed dealing with
efficiency, population, curriculum, facility, and community issues. The study
must indicate that the plan will most likely result in more efficiency or
greater educational opportunities.
- The payments will be for three years and will be based on the number of
students in the consolidating districts and the number of tiers moved. The
incentive schedule is in the bill and is based on the differences in average
costs for the tiers in the 1994-95 school year.
- Payment will be made from the Tax Equity and Educational Opportunities
Fund prior to equalization and will not consume more than 1% of the
appropriation. Payments will not be included as resources for equalization
purposes.
|
| 1996 |
1050 |
20 |
79-3806.01 |
Reorganized districts; state aid; amount |
Maintains the existing reorganization incentive
payment system in addition to that created in section 19 of LB 1050. |
| 1996 |
1050 |
21 |
79-3807 |
Total formula need; computation |
Sunsets this provision after the 1995-96 school
fiscal year. |
| 1996 |
1050 |
22 |
79-1014 |
Adjusted need; computation |
For the calculation of state aid to be paid for
school fiscal year 1996-97 and each school fiscal year thereafter, using each
district's adjusted tiered cost per student, adjusted need for each district
would be computed by first multiplying the number of formula students in each
grade grouping by each district's corresponding adjusted tiered cost per
student in each grade grouping. The sum of the products plus the district's
transportation allowance would equal the district's total formula need. |
| 1996 |
1050 |
23 |
79-3808 |
District formula resources; local effort rate;
determination |
Prior to LB 1050, the method was to use adjusted
valuation from the year in which aid was to be paid. Under LB 1050, the
source year for the adjusted valuation represents the year prior to the year
in which aid is to be paid. |
| 1996 |
1050 |
24 |
79-3809 |
Adjusted valuation; adjustment factors established |
Changes the valuation year and certification date:
- Prior to LB 1050, the adjusted valuation used to calculate state aid was
for the property tax year ending during the school year in which the aid is
to be paid. The property tax year was the same as the calendar year. The
school year was from July 1 to June 30. LB 1050 moved the adjusted valuation
back one year, so that the adjusted valuation used to calculate state aid is
for the property tax year ending during the school year immediately preceding
the school year in which the aid is to be paid.
- Prior to LB 1050, the Property Tax Administrator was required to certify
adjusted valuations to the NDE by June 1st. LB 1050 moved that date to July
1st, clarified that the certification was for the current year's valuations,
and required the Property Tax Administrator to notify each district of its
adjusted valuations on or before the new date.
|
| 1996 |
1050 |
25 |
79-3810 |
District formula resources; income tax liability
allocation |
Harmonizes language and provisions. |
| 1996 |
1050 |
26 |
79-3811 |
District formula resources; other receipts included |
Removes insurance premium tax fund dollars from
individual districts' accountable receipts. |
| 1996 |
1050 |
27 |
79-3811.01 |
Federal impact aid entitlements; how treated |
Changes a date for the Impact Aid Settlement. In
1995, LB 542 was adopted in response to a potential settlement regarding
federal impact aid. If certain federal legislation was enacted by October 1,
1995, NDE would have made payments to school districts which received less
state aid for the 1990-91 school year due to the inclusion of federal impact
aid entitlements in the calculation of district formula resources. Under LB
1050, the October 1, 1995 date for enactment of federal legislation was
changed to November 1, 1996. |
| 1996 |
1050 |
28 |
79-3811.02 |
Aid allocation adjustments; department; duties |
Harmonizes language and provisions. |
| 1996 |
1050 |
29 |
79-3812 |
School District Income Tax Fund; Tax Equity and
Educational Opportunities Fund; created; investment |
Harmonizes language and provisions. |
| 1996 |
1050 |
30 |
79-3813 |
Distribution of income tax receipts and state aid;
effect on budget |
Harmonizes language and provisions. |
| 1996 |
1050 |
31 |
79-3817 |
Applicable allowable growth percentage;
determination |
Beginning in 1996-97, NDE will determine a target
budget level for each district by multiplying the average daily membership
for the most recently available complete data year of each district in each
grade range by the adjusted tiered cost per student for each grade grouping.
The sum of such products and the district's transportation allowance would
equal each district's target budget level. |
| 1996 |
1050 |
32 |
79-3819 |
Applicable allowable growth rate; district may
exceed; situations enumerated |
Upon approval by the State Board of Education, a
district may exceed the applicable allowable budget growth rate by the amount
the costs of the Retirement Incentive Plan and Staff Development Assistance
exceed the district's applicable allowable growth rate. |
| 1996 |
1050 |
40 |
79-3822 |
Department; provide data to Governor; Governor;
duties |
Modifies the requirement upon NDE to annually
provide data to the Governor to enable him/her to prepare the necessary
budget legislation.
NDE must provide such data to establish a level of appropriation that will
provide financial support from all state sources, including the former HELP
funds (as transferred by LB 700) to districts equal to 45% of the estimated
statewide aggregate general fund operating expenditures for elementary and
secondary public education for the ensuing school year. |
| 1997 |
269 |
60 |
79-1008 |
School fiscal years before 1998-99; equalization
aid; amount |
Technical change. Merely clarifies the section of
law [§13-508(1)] in which can be found the deadlines for school districts to
certify budget statements together with the amount of the tax required to
fund the adopted budget (by August 1 each year for Class Is and by September
20 each year for all other districts). |
| 1997 |
269 |
61 |
79-1024 |
Budget statement; submitted to department; Auditor
of Public Accounts; duties; failure to submit; effect |
Technical change. Similar to section 60 of LB 269
(1997), section 61 merely clarifies the exact section of law for the filing
deadlines. |
| 1997 |
270 |
103 |
79-1016 |
Adjusted valuation; how established; objections;
filing; appeal; notice; correction due to clerical error; injunction
prohibited |
Eliminates a publication requirement for the
Property Tax Administrator (PTA). Prior to LB 270 (1997), the PTA was
required to publish notice of the school district adjusted valuations once
they are certified to NDE. This requirement was eliminated under LB
270.
Permits school district or county official to file an appeal with the PTA
concerning assessed value changes by reason of land qualified or disqualified
for special use valuation (greenbelt).
NOTE: This section amended
LB 342 (1997), § 4, and LB 713 (1997), § 3. |
| 1997 |
271 |
53 |
79-1016 |
Adjusted valuation; how established; objections;
filing; appeal; notice; correction due to clerical error; injunction
prohibited |
Harmonizes the school finance formula with change
under LB 271 (1997) to eliminate the existing motor vehicle property tax
system and replace it with a vehicle age-based system. The change to this
section involves the elimination of references to motor vehicles. |
| 1997 |
342 |
4 |
79-1016 |
Adjusted valuation; how established; objections;
filing; appeal; notice; correction due to clerical error; injunction
prohibited |
Creates a new process by which any school district
or county official may file with the Property Tax Administrator (PTA) a
written request for a "nonappealable" correction of the adjusted valuation
due to clerical error. Clerical errors would include transposition of
numbers, allocation of value to the wrong school district, mathematical
error, and omitted value. The PTA must approve or deny the requests by
specified dates, and, if approved, certify the corrected adjusted valuations
resulting from such action to NDE. |
| 1997 |
345 |
29 |
79-1029 |
Applicable allowable growth percentage; district may
exceed; vote required |
The prior definition defined legal voters as "all
who are eligible to vote at an election for school district officers." The
new definition clarified that a legal voter is a voter registered and
domiciled in a precinct or ward that lies in whole or in part within the
school district. In this section, the term "registered voters" is replaced
with "legal voters." |
| 1997 |
347 |
29 |
79-1003 |
Terms, defined |
Eliminates references to county nonresident high
school tuition funds due to their obsolescence as of 1993. |
| 1997 |
347 |
30 |
79-1015 |
School fiscal years before 1998-99; district formula
resources; local effort rate; determination |
Eliminates references to county nonresident high
school tuition funds due to their obsolescence as of 1993. |
| 1997 |
347 |
31 |
79-1018 |
School fiscal years before 1998-99; district formula
resources; other receipts included |
Eliminates references to county nonresident high
school tuition funds due to their obsolescence as of 1993. |
| 1997 |
347 |
32 |
79-1032 |
School Finance Review Committee; created; members;
duties |
Editorial change to existing citation reference. |
| 1997 |
397 |
49 |
79-1018 |
School fiscal years before 1998-99; district formula
resources; other receipts included |
Eliminate outdated references to amounts paid by the
state to refund litigated personal property taxes to school districts in
1988. |
| 1997 |
401 |
4 |
79-1031 |
Department; provide data to Governor; Governor;
duties |
Accounts for the temporary income tax reduction as
per LB 401 (1997) by requiring the Governor to submit budget proposals
containing an increase in the appropriations from income tax revenue to
schools in tax years 1997 and 1998. |
| 1997 |
595 |
6 |
79-1016 |
Adjusted valuation; how established; objections;
filing; appeal; notice; correction due to clerical error; injunction
prohibited |
Provides that when a county board adopts special
valuation for qualifying property in the county pursuant to sections 77-1343
to 77-1348 (greenbelt land), the adjusted valuation used to calculate state
aid to schools may not exceed 108% of the assessed valuation for the property
tax year on which the adjusted valuation is based, beginning in the 1997-98
school year. |
| 1997 |
710 |
5 |
79-1003 |
Terms, defined |
Define base fiscal year as (a) for school district
reorganizations that occurred prior to the 1995-96 school fiscal year, the
first fiscal year in which all data sources reflect the reorganized district
as a single district and (b) for school district reorganizations that occur
during or after the 1995-96 school fiscal year, the second fiscal year
following the year in which the reorganization occurred.
Define low-income child as a child under 19 years of age living in a
household having an annual adjusted gross income of $15,000 or less for the
second calendar year preceding the beginning of the school fiscal year in
which aid is being calculated. |
| 1997 |
710 |
6 |
79-1005 |
School fiscal years 1996-97 and 1997-98; income tax
receipts; disbursement; calculation |
Provide that each district shall be preliminarily
allocated a share of the sum total income tax liability based on its pro rata
share of the total valuation of the school fiscal year in which the second
preceding tax year ended of all such districts and multiplied by the
allocation percentage. |
| 1997 |
710 |
7 |
79-1015 |
School fiscal years before 1998-99; district formula
resources; local effort rate; determination |
Remove reference to the county nonresident high
school tuition fund. |
| 1997 |
710 |
8 |
79-1018 |
School fiscal years before 1998-99; district formula
resources; other receipts included |
Clarify that district formula resources include
other actual receipts available for the funding of general fund operating
expenditures for the most recently available complete data year. |
| 1997 |
710 |
9 |
79-1007.01 |
School fiscal year 1998-99 and thereafter; adjusted
formula membership for local system; calculation |
Require the Department to calculate the number of
formula students to whom the poverty factor shall apply. The Department must
calculate a ratio of the formula students to the total children under 19
years of age residing in the local system and apply the ratio to the
low-income children within the local system, in order to determine the number
of low-income students within such local system.
Create an Extreme Remoteness Factor equal to .125 times the formula students
in the local system for each local system that has fewer than 200 formula
students and more than 600 square miles in the local system, less than 3/10
formula students per square mile in the local system, and more than 25 miles
between the high school attendance center and the next closest high school
attendance center on paved roads.
Clarify that total adjusted formula membership for each local system is the
weighted formula students plus the demographic factors. |
| 1997 |
710 |
10 |
79-1007.02 |
School fiscal year 1998-99 and thereafter; cost
groupings; average formula cost per student; local system's formula need;
calculation |
Change the sparse cost grouping in order eliminate
one of the available criteria to classify a local system in this cost
grouping. Eliminates the following criteria:
(A) Less than one formula student per square mile in the local system, and
(B) More than 20 miles between the high school attendance center and the
next closest high school attendance center on paved roads.
Clarify that when calculating the cost group factor for each cost grouping,
the product of two times the ratio of the difference between the formula
students attributable to the cost grouping without weighting or adjustment
and the average daily membership attributable to the cost grouping divided by
the average daily membership, shall not be less than zero.
|
| 1997 |
710 |
11 |
79-1008.01 |
School fiscal year 1998-99 and thereafter;
equalization aid; amount |
Clarifies that funds from the Small School
Stabilization factor be distributed proportionately to qualifying local
systems based on the dollar amount each local system's calculated state aid
plus the product of a levy of $1.10 for school fiscal years 1998-99 and
1999-00 and of $1.00 for school fiscal year 2000-01 and each school fiscal
year thereafter multiplied by the assessed valuation divided by 100 is below
90% of state aid plus property tax receipts received by the local system
during the preceding school fiscal year.
Provide that any aid available for distribution under the Small School
Stabilization Factor that is not distributed shall be instead distributed as
equalization aid. |
| 1997 |
710 |
12 |
79-1018.01 |
School fiscal year 1998-99 and thereafter; local
system formula resources; other actual receipts included |
Provide that for state aid certified for school year
1998-99 and each year thereafter, other actual receipts shall equal each
district's other actual receipts adjusted by the average annual change in
each district's other actual receipts for the most recently available
complete data year and the two school years immediately preceding. For final
calculation of state aid, other actual receipts shall be as reported in the
Annual Financial Report (AFR) from the most recently available complete data
year. |
| 1997 |
710 |
13 |
79-1022 |
Distribution of income tax receipts and state aid;
effect on budget |
Clarifies that by December 1, 1997, and each school
fiscal year thereafter, the department must determine the amounts to be
distributed to each local system under TEEOSA based on estimated funding
levels. The amount to be distributed to each district from the amount
certified for a local system shall be proportional based on the weighted
formula membership attributed to each district in die local system.
Provide that on or before November 1, 1997 and each fiscal year thereafter,
the Legislative Fiscal Analyst shall provide the department with the
estimated funding level to carry out the provisions of TEEOSA. |
| 1997 |
710 |
14 |
79-1024 |
Budget statement; submitted to department; Auditor
of Public Accounts; duties; failure to submit; effect |
Provide that the Auditor, after consultation with
the department, shall review each district's budget statement for statutory
compliance, and notify the Commissioner of any district failing to submit to
the department or the Auditor the budget documents required by statute, or
failing to make any corrections of errors in the budget documents.
Provide that if a district does not comply with this requirement prior to be
end of the state's biennium following the biennium that included the fiscal
year for which state aid was calculated, the state aid funds will revert to
the General Fund.
Provide that the board of any district failing to comply with this
requirement prior shall be liable to the school district for all school money
which such district may lose by such failing. |
| 1997 |
710 |
15 |
79-1026 |
Applicable allowable growth percentages;
determination |
The required number of decimal places for allowable
growth percentage calculations is reduced from 8 to 4. |
| 1997 |
710 |
16 |
79-1031 |
Department; provide data to Governor; Governor;
duties |
Editorial change. |
| 1997 |
710 |
17 |
79-1031.01 |
Legislative intent |
Clarify that it is the intent of the Legislature to
ensure efficient appropriations to the School District Income Tax Fund and to
TEEOSA to result in a statewide tax levy for each year's state aid
calculation that would be less than the maximum tax levy prescribed by law. |
| 1997 |
710 |
18 |
79-1033 |
State aid; payments; reports; use; requirements;
failure to submit reports; effect; early payments |
Clarify that if a school district fails to timely
submit the Annual Financial Report (AFR) and Annual Statistical Summary
(ATS), the Commissioner shall direct that any state aid granted to the
district be withheld until such time as the reports am received by the
department. If the school district does not comply prior to the end of the
state's biennium following the biennium that included the fiscal year for
which state aid was calculated, the state aid funds shall revert to the
General Fund. |
| 1997 |
713 |
1 |
79-1003 |
Terms, defined |
The definitions for "general fund operating
expenditures" and "transportation allowance" were amended to reflect changes
necessary to provide data for the earlier certification (LB 713 changed the
certification date to December 1st). Beginning in 1998-99, general fund
operating expenditures and the transportation allowance would be calculated
using data from the school year immediately preceding the most recently
available complete data year, adjusted by the average annual change in each
district's general fund operating expenditures or transportation allowance
for the two school years immediately preceding the most recently available
complete data year. For the final calculation of aid, the general fund
operating expenditures and the transportation allowance would be as reported
in the annual financial reports from the most recently available complete
data year. |
| 1997 |
713 |
2 |
79-1007 |
School fiscal years 1996-97 and 1997-98; adjusted
tiered cost per student; adjusted general fund operating expenditures;
calculations |
Harmonizes calculation of adjusted tiered cost per
student with the intent to use the data averaging process outlined in section
1 of LB 713. The tier structure would be phased out under LB 806 (1997). |
| 1997 |
713 |
3 |
79-1016 |
Adjusted valuation; how established; objections;
filing; appeal; notice; correction due to clerical error; injunction
prohibited |
In order to harmonize with the December 1st
certification date, this section changes the deadline by which the Property
Tax Administrator must enter an order modifying or declining to modify the
adjusted valuations of school districts and certify the order to NDE. LB 713
changes the date from December 1st to November 1st. |
| 1997 |
713 |
4 |
79-1018 |
School fiscal years before 1998-99; district formula
resources; other receipts included |
The other actual receipts for purposes of state aid
certification would be equal to the district's other actual receipts from the
school year immediately preceding the most recently available complete data
year, adjusted by the average annual change in each district's other actual
receipts for the two school years immediately preceding the most recently
available complete data year. For the final calculation, other actual
receipts would be as reported in the annual financial reports for the most
recently available complete data year. |
| 1997 |
713 |
5 |
79-1022 |
Distribution of income tax receipts and state aid;
effect on budget |
Requires the Legislative Fiscal Analyst Office to
provide an estimated funding level not later than November 1st each year in
order for NDE to meet its December 1st state aid certification deadline.
NOTE: This section would be subsequently amended
by LB 806 (1997), § 51 and by LB 710 (1997), § 13. |
| 1997 |
806 |
29 |
79-1001 |
Act, how cited |
Change citation of the Tax Equity and Educational
Opportunities Act to incorporate nine new sections. |
| 1997 |
806 |
30 |
79-1002 |
Legislative findings and intent |
Change intent language to provide support from all
sources of state funding sufficient to support the statewide aggregate
general fund operating expenditures that cannot be met by local resources. |
| 1997 |
806 |
31 |
79-1003 |
Terms, defined |
Change definition of adjusted general fund operating
expenditures to mean general fund operating expenditures minus the
transportation allowance and for purposes of State Aid paid in school fiscal
year 1998-99 and each school fiscal year thereafter, minus the special
education allowance.
Change definition of adjusted valuation to mean the assessed valuation of
taxable property of each district in the state, for school fiscal years
before 1998-99, and of each local system in the state, for school fiscal year
1998-99 and each school fiscal year thereafter.
Change definition of allocated income tax funds to mean the amount of
assistance paid to a district and for school fiscal year 1998-99 and each,
school fiscal year thereafter, as adjusted by the minimum levy
adjustment.
Change definition of average daily membership to mean the average daily
membership for K through 12 attributable to the district for school fiscal
years before school fiscal year 1998-99, and for school fiscal year 1998-99
and each school fiscal year thereafter, attributable to the local
system.
Change definition of fall membership to mean the total membership in K
through 12 attributable to the district for school fiscal years before school
fiscal year 1998-99, and for school fiscal year 1998-99 and each school
fiscal year thereafter, attributable to the local system, as reported on the
fall school district membership reports for the local system.
Change definition of a
low-income child to mean a child under 18 years of age living in a household
having an annual adjusted gross income of $15,000 or less for the calendar
year preceding the year for which aid is being calculated.
Change definition of special
education allowance as the amount of special education receipts included in
district formula resources. |
| 1997 |
806 |
32 |
79-1005 |
School fiscal years 1996-97 and 1997-98; income tax
receipts; disburse-ment; calculation |
Sunset existing statute relevant to income tax
rebate after school fiscal year 1997-98. |
| 1997 |
806 |
33 |
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