All Roll Calls
Yes: 79 • No: 0
NebraskaLB749109th Legislature 1st and 2nd SessionslegislatureWALLET
Change provisions relating to the calculation of tax levies for state aid to municipalities
Sponsored By: Tony Sorrentino
Signed by Governor
Revenue Committee
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 0 benefits, 2 costs, 1 mixed.
Aid cuts for below-average levies
If a municipality’s operational levy is below the prior year’s average levy, its state aid is reduced. The cut is 20% for each one-cent below the average, up to an 80% cut.
Prorated aid when fund is short
If the Municipal Equalization Fund has less money than the formula requires, aid is prorated across municipalities. If the fund has more than required, the extra goes to the State General Fund.
New formula for city and village aid
The law changes how Nebraska sets state aid for cities and villages. It uses the average property tax levy for operations, not debt, from last year’s certified Certificate of Taxes Levied. Aid equals the group’s average per-person property tax times current population, minus the average levy times the city’s certified valuation. If the result is negative, no aid is paid. The Auditor of Public Accounts must send the Department of Revenue a list of bond and nonbond tax requests from the most recent municipal budgets by February 1 each year.
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Sponsors & Cosponsors
Sponsor
Tony Sorrentino
legislature
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 4/9/2026
Final Reading
Yes: 49 • No: 0
legislature vote • 2/10/2026
Vote
Yes: 30 • No: 0 • Other: 19
Actions Timeline
Approved by Governor on April 14, 2026
4/17/2026legislaturePresident/Speaker signed
4/10/2026legislaturePresented to Governor on April 10, 2026
4/10/2026legislaturePassed on Final Reading 49-0-0
4/9/2026legislaturePlaced on Final Reading
3/3/2026legislatureKauth FA378 withdrawn
2/20/2026legislatureAdvanced to Enrollment and Review for Engrossment
2/20/2026legislaturePlaced on Select File
2/18/2026legislatureAdvanced to Enrollment and Review Initial
2/10/2026legislaturePlaced on General File
1/30/2026legislatureNotice of hearing for January 22, 2026
1/14/2026legislatureReferred to Revenue Committee
1/9/2026legislatureKauth FA378 filed
1/8/2026legislatureDate of introduction
1/7/2026legislature
Bill Text
Introduced
4/17/2026
Enrolled / Slip Law
Final / Enacted
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