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NebraskaLB749109th Legislature 1st and 2nd Sessionslegislature

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

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

City aid uses prior tax certificate

The Nebraska Department of Revenue now uses last year’s Certificate of Taxes Levied to calculate state aid for each city and village. This replaces the old practice of using data from the Auditor of Public Accounts. Aid equals the average per-person property tax for the city’s size group times its population, minus the city’s certified levy times its valuation. If that number is below zero, the city gets no aid. If a city’s operational levy is below last year’s average levy, its aid is cut by 20% for each one‑cent gap, up to an 80% cut. If total calculated aid is higher than the money in the Municipal Equalization Fund, payments are prorated; if there is extra money, it goes back to the state’s General Fund.

Sponsors & Cosponsors

Sponsor

  • Tony Sorrentino

    Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 79 • No: 0

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

  1. Approved by Governor on April 14, 2026

    4/14/2026legislature

  2. Presented to Governor on April 10, 2026

    4/10/2026legislature

  3. President/Speaker signed

    4/10/2026legislature

  4. Passed on Final Reading 49-0-0

    4/9/2026legislature

  5. Placed on Final Reading

    3/3/2026legislature

  6. Advanced to Enrollment and Review for Engrossment

    2/20/2026legislature

  7. Kauth FA378 withdrawn

    2/20/2026legislature

  8. Placed on Select File

    2/18/2026legislature

  9. Advanced to Enrollment and Review Initial

    2/10/2026legislature

  10. Placed on General File

    1/30/2026legislature

  11. Notice of hearing for January 22, 2026

    1/14/2026legislature

  12. Referred to Revenue Committee

    1/9/2026legislature

  13. Kauth FA378 filed

    1/8/2026legislature

  14. Date of introduction

    1/7/2026legislature

Bill Text

  • Introduced

    1/7/2026

    PDF

  • Enrolled / Slip Law

    PDF

  • Final / Enacted

    PDF

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