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Section Explanation


SOURCE

1990

LB 1059: The original TEEOSA

1991

LB 511: NDE Technical cleanup bill
LB 829: Personal property taxes

1992

LB 719: Technical and substantive changes to TEEOSA
LB 719A: Personal property taxes
LB 1001: Retirement legislation; technical/substantive changes to TEEOSA
LB 1063: Personal property taxes

1993

LB 310: Public power districts; personal property taxes
LB 348: NDE Technical cleanup bill

1994

LB 76: Recodification of election law, Chapter 32
LB 1066: Investment practices in South Africa
LB 1290: Use of adjusted valuation in TEEOSA
LB 1310: NDE Technical cleanup bill

1995

LB 490: Create the Tax Equalization and Review Commission
LB 542: Federal impact aid funds
LB 613: Spending/resource lids for political subdivisions
LB 840: Financial incentives for school reorganization

1996

LB 299: Spending/resource lids for political subdivisions
LB 700: Retirement legislation; eliminate HELP Fund
LB 900: Recodification of education law, Chapter 79
LB 934: Eliminate the Agricultural Land Valuation Advisory Board
LB 1050: Comprehensive modifications to TEEOSA

1997

LB 269: Modifications to property tax relief package of 1996
LB 270: Changes to administration of property tax and equalization
LB 271: Replaced motor vehicle property tax system with fee based system
LB 342: Process for correcting clerical errors in adjusted valuation
LB 345: Trailer bill to the recodification of Chapter 79
LB 347: Trailer bill to the recodification of Chapter 79
LB 397: Technical and substantive changes to LB 490 (1995) - TERC
LB 401: Lowered the individual income tax rates for a two-year period
LB 595: Provides changes related to greenbelt land
LB 710: Technical and substantive changes to LB 806 (1997)
LB 713: Changed state aid certification date to December 1
LB 806: Second comprehensive modification to TEEOSA
LB 865: Extended the existence of the special education cost reimbursement system		  
1998

LB 306: Changed provisions relating to the levy limitations
LB 989: Spending/resource lids for political subdivisions
LB 1134: Modified reorganization incentive program created under LB 1050 (1996)
LB 1219: Permit formation of unified systems
LB 1229: Provisions related to gifted education programs
LB 1 (Special): Enacted certain provisions of vetoed LB 1175 (1998)

1999

LB 87: Authorized the creation of joint public agencies
LB 149: Changed provisions relating to funding under the state aid formula
LB 194: Technical and substantive changes to laws related to property tax assessment
LB 272: Eliminated the office of county superintendent
LB 813: NDE technical cleanup bill

2000

LB 968: Changed provisions of the Nebraska Budget Act
LB 1213: Change election procedures to exceed budget and levy limitations

2001

LB 170: Property tax and assessment
LB 313: Extended the termination date for incentive aid for districts that consolidate or unify
LB 797: NDE technical cleanup bill
LB 833: Changed the allocation of the Education Innovation Fund

2002

LB 460: Growth limitation on reserve funds
LB 898: Imposed temporary aid adjustment factor
LB 994: Omnibus revenue-related technical cleanup bill

2003

LB 67: NDE technical cleanup bill
LB 540: Modified state aid formula; increased maximum levy to $1.05

2004

LB 973: Change provisions related to adjusted valuation
LB 1091: Transfer funds from the Education Innovation Fund to the General Fund; provide for reorganization incentive payments
LB 1093: Extended the duration of the increase in the maximum $1.05 school levy

2005

LB 126: Assimiliated Class I districts into K-12 systems
LB 198: Payments to schools to reflect transfers of property due to annexation and reorganizations
LB 263: Property tax provisions concerning levy, administration, and appeal
LB 503: Retirement legislation
LB 577: Early childhood education programs

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LB 1059 (1990)

Bill
Sec.		 Citation

Description
1 79-3801 Sections 79-3801 to 79-3824 cited as the Tax Equity and Educational Opportunities Support Act.
2 79-3802

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.
3 79-3803 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.
4 79-3804 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.
5 79-3805 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.
6 79-3806

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.

7 79-3807 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.
8 79-3808 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.
9 79-3809 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.
10 79-3810 Provides that districts will subtract from their total "formula need" the amount of individual income tax revenues returned by the state to the district.
11 79-3811

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 include:

  • 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)
12 79-3812 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.
13 79-3813 Provides for distribution of income tax and state aid payments to school districts.
14 79-3814 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.
15 79-3815 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.
16 79-3816 The basic allowable growth rate is set at 4%. The allowable growth range will be 4% to 6.5%.
17 79-3817 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%.
18 79-3818 Limits school districts in budgeting of cash reserves, depreciation funds and contingency funds to a range of percentage levels based on school district size.
19 79-3819

Provides for exceptions to the growth limitations in the following cases:

  1. New or expanded programs or services mandated by changes in state or federal law;
  2. Districts' project enrollment increases for the ensuing school year, in which case the Department will compute additional allowable growth capacity;
  3. Construction, expansion, or alterations of school district buildings will cause an increase in building operation and maintenance costs;
  4. Additional special education students enroll in the district for the ensuing school year and will result in an increase in expenditures for special education;
  5. The extent to which the terms of a long-term collective bargaining contract exceeds the district's applicable allowable growth rate.
20 79-3820 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.
21 79-3821 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.
22 79-3822 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.
23 79-3823 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.
24 79-3824 Provides for reporting of data by school districts on which state aid payments will be computed.


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LB 511 (1991)

Bill
Sec.		 Citation

Description
71 79-3803

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."

72 79-3804

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.

73 79-3806

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.

74 79-3807 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.
75 79-3808 Establishes process to determine the local effort rate yield for school districts and the nonresident high school tuition fund of each county.
76 79-3809 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.
77 79-3810 Editorial modification ­ no substantive change.
78 79-3811

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.

79 79-3813 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.
80 79-3815

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.

81 79-3816 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.
82 79-3817 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.
83 79-3818 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.
84 79-3819 Provides clarification and harmonization consistent with other changes made by LB 511.
85 79-3820 Provides clarification and harmonization consistent with other changes made by LB 511.
86 79-3822 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.
87 79-3823 Requires the committee to make its annual report to the Governor, Legislature, and State Board of Education by March 1st each year.
88 79-3824 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.


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LB 829 (1991)

Bill
Sec.		 Citation Description
32 79-3809 Delays statewide equalization of valuation for purposes of determining state aid to schools until 1994.
33 79-3814 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.


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LB 719 (1992)

Bill
Sec.		 Citation Description
2 79-3806 Extends the hold harmless provision for state aid for an additional two years through 1994-95.
3 79-3807 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.
4 79-3819 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.


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LB 719A (1992)

Bill
Sec.		 Citation Description
198 79-3809 x


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LB 1001 (1992)

Bill
Sec.		 Citation Description
41 79-3805 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%.
42 79-3811

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.

43 79-3815 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.
44 79-3824 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.


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LB 1063 (1992)

Bill
Sec.		 Citation Description
202 79-3814 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.
203 79-3816 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."
204 79-3818 Produced a 5% across-the-board reduction in the schedule for allowable reserves of general fund budget of expenditures.
205 79-3819 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.


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LB 310 (1993)

Bill
Sec.		 Citation Description
14 79-3819 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.


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LB 348 (1993)

Bill
Sec.		 Citation Description
71 79-3806 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.
72 79-3822 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.
73 79-3824 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.


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LB 76 (1994)

Bill
Sec.		 Citation Description
608 79-3820 Harmonize provisions by changing reference from "provisions of Chapter 32 special elections" to "Election Act."


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LB 1066 (1994)

Bill
Sec.		 Citation Description
94 79-3812 Made technical change to eliminate statutory citations to the laws relevant to investment practices of state funds.


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LB 1290 (1994)

Bill
Sec.		 Citation Description
3 79-3803 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.
4 79-3806 Harmonize use of current data for number of option students enrolled at each district for purposes of calculating state aid.
5 79-3807 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.
6 79-3808 Harmonize use of current data in affiliated school districts for purposes of calculating district formula resources.
7 79-3809 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.
8 79-3813 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.
9 79-3824 Editorial, technical changes to existing language. No substantive impact.


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LB 1310 (1994)

Bill
Sec.		 Citation Description
16 79-3813 Eliminate requirement for school districts to file duplicate copy of budget with the Department of Education.


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LB 490 (1995)

Bill
Sec.		 Citation Description
185 79-3809 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.
186 79-3819 Modifies existing spending lid exclusions to include final actions of the TERC and the Property Tax Administrator.
187 79-3823 Adds the Property Tax Administrator as a member of the School Finance Review Committee.


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LB 542 (1995)

Bill
Sec.		 Citation Description
1 79-3801 Added two new sections to the act (79-3811.01 and 79-3811.02).
2 79-3811.01 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.
3 79-3811.02 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.


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LB 613 (1995)

Bill
Sec.		 Citation Description
3 79-3814 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.
4 79-3816 Changes the base spending lid from 4% to 3% and lowers the growth range from 4-6.5% to 3-5.5%.


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LB 840 (1995)

Bill
Sec.		 Citation Description
3 79-3801 Expanded the Act from 24 sections to 26 sections with the inclusion of two new sections related to reorganization incentives (79-3806.01 and 79-3806.02).
4 79-3803 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.
5 79-3804 Extends the income tax rebate provision to newly reorganized school districts.
6 79-3806 Provides an exception for normal distribution of state aid for newly reorganized school districts.
7 79-3806.01 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.
8 79-3812 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.
9 79-3813 Ensures the certification and distribution of incentive payments to qualified districts in the same manner as other state aid payments are made.
10 79-3806.02 The reorganization incentive program would only apply to districts that reorganize on or before June 30, 2005.


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LB 299 (1996)

Bill
Sec.
Citation
Description
27
79-3814
 Essentially suspends the original spending lid contained in LB 1059 (1990) and modified by LB 613 (1995) for 1996-97 and 1997-98.
28
79-3816
 Establishes a 2% lid plus the growth in students (ADM) for 1996-97 and a 0% lid plus the growth in students (ADM) for 1997-98.
29
79-3817
 For 1996-97 and 1997-98, the allowable growth percentage would be equal to the allowable growth rate set forth in section 79-3816.
30
79-3819
 Suspends the existing lid exclusions for 1996-97 and 1997-98.  For 1996-97 and 1997-98, a district may exceed its allowable growth rate for budgeted expenditures for:
  1. capital improvements financed by the proceeds from a bond issue, appropriations from a sinking fund, or any other means;
  2. retire bonded indebtedness;
  3. in support of a service that becomes the subject of an interlocal cooperation agreement or a modification of an existing agreement whether operated by one of the parties to the agreement or an independent joint entity for two fiscal years beginning with the first budget adopted after the agreement or modification is signed;
  4. to pay for repairs to infrastructure damaged by a natural disaster that is declared a disaster emergency under the Emergency Management Act;
  5. to pay for judgments, except judgments or orders from the CIR, obtained against a school district that require or obligate a district to pay such judgment, to the extent not paid by liability insurance; or
  6. to pay for sums agreed to be paid by a school district to certificated employees in exchange for a voluntary termination of employment.
31
79-3820
 For 1996-97 and 1997-98 only, prohibits a district from exceeding the applicable allowable growth percentage by an amount approved by a majority of registered voters voting on the issue at a special election.

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LB 700 (1996)

Bill
Sec.		 Citation Description
12 79-3811 With the repeal of the HELP Act, LB 700 removed HELP fund receipts from the state aid formula under formula resources.


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LB 900 (1996)

Bill Sec. Old Statute
Citation		 New Statute
Citation		 Statute Catchline
900 652 79-3801 79-1001 Act, how cited
900 653 79-3802 79-1002 Legislative findings and intent
900 654 79-3803 79-1003 Terms, defined
900 655 79-3804 79-1004 Income tax receipts; use and allocation for public school system
1050 14   79-1005 Income tax receipts; disbursement; calculation
900 656 79-3805 79-1006 Tiered cost per student; general fund operating expenditures; calculations
1050 16   79-1007 Adjusted tiered cost per student; adjusted general fund operating expenditures; calculations
900 657 79-3806 79-1008 Equalization aid; amount
1050 18   79-1009 Option school districts; additional state aid; net option funding; calculation
1050 19   79-1010 Incentives to reorganized districts; qualifications; requirements; calculation; payment
900 658 79-3806.01 79-1011 Reorganized districts; state aid; amount
900 659 79-3806.02 79-1012 Reorganized districts; applicability of section
900 660 79-3807 79-1013 Unadjusted need; computation
1050 22   79-1014 Adjusted need; calculation
900 661 79-3808 79-1015 District formula resources; local effort rate; determination
900 662 79-3809 79-1016 Adjusted valuation; how established; objections; filing; appeal; notice; injunction prohibited
900 663 79-3810 79-1017 District formula resources; income tax funds allocation
900 664 79-3811 79-1018 District formula resources; other receipts included
900 665 79-3811.01 79-1019 Federal impact aid entitlements; how treated
900 666 79-3811.02 79-1020 Aid allocation adjustments; department; duties
900 667 79-3812 79-1021 School District Income Tax Fund; Tax Equity and Educational Opportunities Fund; created; investment
900 668 79-3813 79-1022 Distribution of income tax receipts and state aid; effect on budget
900 669 79-3814 79-1023 General fund budget of expenditures; limitations; Legislature; duties
900 670 79-3815 79-1024 Budget statement; submitted to department; Auditor of Public Accounts; duties; failure to submit; effect
900 671 79-3816 79-1025 Basic allowable growth rates; allowable growth range
900 672 79-3817 79-1026 Applicable allowable growth percentages; determination
900 673 79-3818 79-1027 Budget; restrictions
900 674 79-3819 79-1028 Applicable allowable growth rates; district may exceed; situations enumerated
900 675 79-3820 79-1029 Applicable allowable growth percentage; district may exceed; vote required
900 676 79-3821 79-1030 Unused budget authority; carried forward
900 677 79-3822 79-1031 Department; provide data to Governor; Governor; duties
900 678 79-3823 79-1032 School Finance Review Committee; created; members; duties
900 679 79-3824 79-1033 State aid; payments; reports; use; requirements; failure to submit reports; effect; early payments


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LB 934 (1996)

Bill
Sec.		 Citation Description
5 79-3809 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.

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LB 1050 (1996)

Bill
Sec.		 Citation Description
10 79-3801 x
11 79-3802 x
12 79-3803 x
13 79-3804 x
14 79-1005
new section		 x
15 79-3805 x
16 79-1007
new section		 x
17 79-3806 x
18 79-1009
new section		 x
19 79-1010
new section		 x
20 79-3806.01 x
21 79-3807 x
22 79-1014
new section		 x
23 79-3808 x
24 79-3809 x
25 79-3810 x
26 79-3811 x
27 79-3811.01 x
28 79-3811.02 x
29 79-3812 x
30 79-3813 x
31 79-3817 x
32 79-3819 x
40 79-3822 x


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LB 269 (1997)

Bill
Sec.		 Citation Description
60 79-1008 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).
61 79-1024 Technical change. Similar to section 60 of LB 269 (1997), section 61 merely clarifies the exact section of law for the filing deadlines.


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LB 270 (1997)

Bill
Sec.		 Citation Description
103 79-1016 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.


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LB 271 (1997)

Bill
Sec.		 Citation Description
53 79-1016 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.


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LB 342 (1997)

Bill
Sec.		 Citation Description
4 79-1016 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.


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LB 345 (1997)

Bill
Sec.		 Citation Description
29 79-1029 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."


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LB 347 (1997)

Bill
Sec.		 Citation Description
29 79-1003 Eliminates references to county nonresident high school tuition funds due to their obsolescence as of 1993.
30 79-1015 Eliminates references to county nonresident high school tuition funds due to their obsolescence as of 1993.
31 79-1018 Eliminates references to county nonresident high school tuition funds due to their obsolescence as of 1993.
32 79-1032 Editorial change to existing citation reference.


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LB 397 (1997)

Bill
Sec.		 Citation Description
49 79-1018 Eliminate outdated references to amounts paid by the state to refund litigated personal property taxes to school districts in 1988.


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LB 401 (1997)

Bill
Sec.		 Citation Description
4 79-1031 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.


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LB 595 (1997)

Bill
Sec.		 Citation Description
6 79-1016 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.


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LB 710 (1997)

Bill
Sec.		 Citation Description
5 79-1003

Amend LB 806 (1997), § 31.		 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.
6 79-1005 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.
7 79-1015 Remove reference to the county nonresident high school tuition fund.
8 79-1018 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.
9 79-1007.01

Amend LB 806 (1997), § 35.		 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.
10 79-1007.02

Amend LB 806 (1997), § 36.

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.

11 79-1008.01

Amend LB 806 (1997), § 38.		 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.
12 79-1018.01

Amend LB 806 (1997), § 50.		 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.
13 79-1022

Amend LB 713 (1997), § 5; and LB 806 (1997), § 51.		 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.
14 79-1024 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.
15 79-1026 The required number of decimal places for allowable growth percentage calculations is reduced from 8 to 4.
16 79-1031 Editorial change.
17 79-1031.01

Amend LB 806 (1997), § 54.		 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.
18 79-1033 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.


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LB 713 (1997)

Bill
Sec.		 Citation Description
1 79-1003 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.
2 79-1007 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).
3 79-1016 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.
4 79-1018 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.
5 79-1022 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.


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LB 806 (1997)

Bill
Sec.		 Citation Description
29 79-1001 Change citation of the Tax Equity and Educational Opportunities Act to incorporate nine new sections.
30 79-1002 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.
31 79-1003 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.
32 79-1005 Sunset existing statute relevant to income tax rebate after school fiscal year 1997-98.
33 79-1005.01 For 1998-99 and after, provide that an amount equal to the amount appropriated to the School District income Tax Fund for distribution in school fiscal year 1992-93 be disbursed as option payments and as allocated income tax funds. Funds not distributed as allocated income tax funds due to minimum levy adjustments shall be distributed as Equalization Aid.

Require the Tax Commissioner to certify to the department for the second preceding tax year the income tax liability of resident individuals for each local system. The 1998 income tax liability of resident individuals of Class I districts that are affiliated with multiple high school districts shall be divided between local systems based on the percentage of the Class I district's valuation affiliated with each high school district.
34 79-1007 The tier structure created under LB 1059 (1990) would remain in effect through the 1997-98 school fiscal year.
35 79-1007.01 Requires the computation of adjusted formula membership in each local system, rather than individual district, based on a weighting factor by grade level which is adjusted to reflect systems with Indian-land, limited English proficiency students, poverty and sparsity.
36 79-1007.02 Local systems are divided into three cost groupings and general fund operating expenditures are determined for each of the cost groupings. A cost growth factor is then applied to each cost grouping to determine formula need. The growth factor reflects a two-year increase in students, the allowable budget growth rate under the formula and half of a school board's discretionary growth rate authority.
37 79-1008 This section automatically sunsets after the 1997-98 school fiscal year.
38 79-1008.01 Incentive Funds: Creates a new section for reorganization incentive payments for school fiscal year 1998-99 and beyond that applies to districts reorganized on or before June 30, 2005. Each local system shall receive Equalization Aid in the amount that the total formula need of each local system exceeds its total formula resources.

Stabilization Factor: Provide that for school fiscal yew 1998-99 and beyond, local systems shall not receive less than 85% of the total aid certified for the prior school year. Except that any district that has a levy in the current calendar year that is less that 90% of the maximum levy allowed by law for that fiscal year shall have its calculated state aid amount reduced.

Lop-Off: Provide that no local system may receive equalization aid such that, when total aid is added to a levy of one dollar for state aid to be distributed in school fiscal years 1998-99 and 1999-00 or of 90¢ for state aid to be distributed in school fiscal year 2000-01 and each school fiscal year thereafter, multiplied by the local system's adjusted valuation divided by 100, would result in total local system revenue from state aid plus property tax receipts which exceeds the total of:

State aid + property tax receipts from the preceding fiscal year X (1.01 + the applicable allowable growth rate for the system + the percentage growth in formula students) + unused budget authority + the difference between other actual receipts

Small School Adjustment: Provide that the aid not distributed through equalization based on the lop-off calculation shall be distributed to local systems that have 900 or less formula students and have adjusted general fund operating expenditures per formula student less than the average for all local systems with 900 or less formula students. The aid shall be distributed based on the dollar amount each local system is below ninety percent of calculated state aid plus the product of a levy of $1.10 multiplied by the adjusted valuation divided by 100.
39 79-1008.02 Provide for a minimum levy adjustment which shall be calculated and applied to any system that has a levy in the calendar year when aid is certified that is less than 90% of the maximum levy allowed.

The minimum levy adjustment shall be added to the formula resources for the determination of equalization aid. If the minimum levy adjustment is greater than or equal to the allocated income tax funds, the system shall not receive allocated income tax funds. If the minimum levy adjustment is less than the allocated income tax funds, the local system shall receive allocated income tax funds in the amount of the difference between the allocated income tax funds and the minimum levy adjustment.
40 79-1009 Provide that for school year 1998-99 and each year thereafter, net option funding is the sum of the products of the net number of option students in each grade range multiplied by the lesser of the average cost grouping cost per student OR the option school district's cost grouping cost per student multiplied by the weighting factor for the corresponding grade range.

Provide that net option funding will be paid directly to a district. The net option fund receipts will be counted as a formula resource for the local system.
41 79-1010 Provide that incentive payments shall be paid directly to the consolidated district.
42 79-1011 Sunset this particular section after the 1997-98 school fiscal year.
43 79-1014 Sunset this particular section after the 1997-98 school fiscal year.
44 79-1015 Sunset this particular section after the 1997-98 school fiscal year.
45 79-1015.01 Provide that for school fiscal year 1998-99 and each school fiscal year thereafter, district formula resources shall include local effort rate yield. The local effort rate shall be determined by the department. The local effort rate yield shall be determined by multiplying each local system's total adjusted valuation by the local effort rate.
46 79-1016 Require the Property Tax Administrator to certify to the Department of Education the adjusted valuation for the current calendar year of each local system.
47 79-1017 Provide that for school fiscal years before 1998-99, district formula resources shall include allocated income tax fund.
48 79-1017.01 For school fiscal year 1998-99 and beyond, local system formula resources shall include allocated income tax funds determined for each district.
49 79-1018 Sunset this particular section after the 1997-98 school fiscal year.
50 79-1018.01 Restate current language on which receipts are considered accountable receipts.
51 79-1022 Provide that on or before December 1, 1997, and on or before December 1 of each year thereafter, the department shall determine the amounts to be distributed to each local system based on estimated funding levels and shall certify the amounts to the Director of Administrative Services, the Auditor of Public Accounts, and each district.

[This section actually amends section 5 of LB 713 (1997), which was passed into law prior to LB 806.]
52 79-1026 Require the department to determine a target budget level for each local system by multiplying the average daily membership of each local system by the cost grouping cost per student. The sum of such products and the local system's special education allowance and transportation allowance shall be each local system's target budget level.
53 79-1031 Harmonize with change in 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.
54 79-1031.01 Requires the Appropriations Committee to annually recommend an appropriation level to result in a local effort rate in the state aid formula that is less than the maximum levy for schools after total statewide formula need is inflated by the CPI for the most recent two years.
69 79-1004 Repealed.
69 79-1006 Repealed.
69 79-1013 Repealed.


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LB 865 (1997)

Bill
Sec.		 Citation Description
2 79-1018 Harmonizes school finance formula with the intent under LB 865 to exclude lottery grants for innovative special education programs from the special education receipts included in the calculation of state aid.


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LB 306 (1998)

Bill
Sec.		 Citation Description
42 79-1003 Editorial change to definition of "special education allowance" in order to provide the correct subsection citation reference under § 79-1018.01 due to the addition of a new actual receipt category (motor vehicle tax receipts).
43 79-1018 Inserts "motor vehicle tax receipts" as a new category of actual receipts for purposes of calculating district formula resources.
44 79-1018.01 Inserts "motor vehicle tax receipts" as a new category of actual receipts for purposes of calculating local system formula resources beginning on January 1, 1998.


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LB 989 (1998)

Bill
Sec.		 Citation Description
6 79-1007.02 Changes one of the components used to calculate the cost growth factor that is then used to calculate total estimated general fund operating expenditures for each cost grouping. LB 989 changes the component to include in the cost growth calculation one-half of any additional growth rate allowed by special action of school boards for the school fiscal year when the aid is to be distributed as determined by December 1st of the school fiscal year immediately preceding the school fiscal year when aid is to be distributed.

This provision was added on Select File, Coordsen AM3790, to provide some stability in budget setting for Class I districts.
7 79-1008.01 Amends the minimum levy adjustment to conform with the changes made in 79-1007.02.
8 79-1023 Provides that no Class II, III, IV, V, or VI district may increase its general fund budget of expenditures more than the local system's applicable allowable growth percentage.
9 79-1025 Eliminates obsolete language that refers to the old spending lid (3 - 5.5%); establishes the new base limitation rate under a separate section of law (§77-3446) and allows a growth range of 2%. The base rate established in §77-3446 under LB 989 is 2.5%.
10 79-1026 Eliminates obsolete language and requires NDE to certify the allowable growth percentage calculated to four decimal places for each Class II through VI district by December 1st. Previously, the allowable growth percentage was calculated for each district by July 1st. The allowable growth percentage for each district is a linear interpolation which places schools with average or above average spending at the minimum growth rate and lower spending school districts arrayed above that figure with the very bottom spender at the maximum. A 3/4s vote of the school board would be necessary for any increase greater than 2.5%.
11 79-1028 Eliminates obsolete language and an exception for capital improvements and bonded indebtedness. Since the lid is on general fund expenses, building fund expenditures are considered outside by definition.

Eliminates an exception for expenditures for new programs required by state or federal law and an exception for Commission of Industrial Relations orders.

Provides a new exception for expenditures to pay for lease-purchase contracts approved on or after July 1, 1997, and before July 1, 1998, to the extent the lease payments are not budgeted expenditures for fiscal year 1997-98.
12 79-1029 Maintains existing language permitting a school board to exceed its applicable allowable growth rate by up to 1%.

Provides that a popular vote to exceed the levy limits and a vote to exceed the budget limits may be placed before the voters on the same ballot question.
13 79-1030 Permits unused budget authority but clarifies that such authority applies to Class I through VI schools only.


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LB 1134 (1998)

Bill
Sec.		 Citation Description
1 79-1001 Change the citation of TEEOSA. A new section of TEEOSA was added to create the Reorganized School Assistance Fund and to provide for a transfer of funds from the State's Cash Reserve Fund to the newly created fund.
2 79-1003 Change definition of "base fiscal year" for school district reorganizations that occur during or after the 1997-98 school fiscal year to mean the first school fiscal year following the fiscal year in which the reorganization occurred.
3 79-1010.01 Establish a Reorganized School Assistance Fund from which first year reorganization incentives would be paid in 1998-99 since state aid for 1998-99 had already been certified. Transfer $2 million from the State's Cash Reserve Fund to the Reorganized School Assistance Fund to make payments in 1998-99. Require a $2 million transfer by September 1, 999 from the State's General Fund to the Reorganized School Assistance Fund, which amount would be immediately transferred to the Cash Reserve Fund to payback the $2 million used to pay reorganization incentives in 1998-99. Terminate the Reorganized School Assistance Fund on September 2,1999. Reduce the appropriation of state aid for TEEOSA by $2 million in 1999-00 to offset the $2 million transfer made from the General Fund to the Cash Reserve Fund.
4 79-1010 Allow base year incentives to be paid in 1998-99, 1999-00, 2000-01 and 2001-02. Change existing law to allow incentive payments through Jul