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NebraskaLB924109th Legislature 1st and 2nd SessionslegislatureWALLET

Change powers of learning community councils and authorized uses of learning community levies

Sponsored By: Bob Andersen

Signed by Governor

Education Committee

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Bill Overview

Analyzed Economic Effects

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

Partnerships to boost graduation rates

Learning community councils can partner with public and private groups to help raise high school graduation rates in member districts. They can support joint efforts to improve student results.

Property taxes for centers and early learning

If you own property in a learning community, you pay two small property taxes. Up to 0.5 cents per $100 funds buying, leasing, or remodeling elementary learning center buildings and up to 50% of approved focus school projects. Up to 1.5 cents per $100 funds early childhood programs for children in poverty, learning center staff, contracts, and pilot projects. No more than 10% of the 1.5-cent levy can pay administrative staff. On $100,000 of taxable value, that is up to $5 and $15 per year.

New rules for school project funding

Learning communities can fund up to 50% of approved focus school building projects and use levy money to lease, buy, or remodel elementary learning center facilities. Each approval states the total estimated cost and how much the learning community will pay. Funds used to lower project debt go to the district’s special building fund. If a district stops using a funded facility for a qualifying focus use within 10 years, it must repay the money with interest at the rate in section 45-104.02. The council can set terms or waive repayment if the building is used for qualifying programs for at least 10 total years. The law also repeals older sections to align with these rules.

Sponsors & Cosponsors

Sponsor

  • Bob Andersen

    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: 47 • No: 0 • Other: 2

legislature vote • 2/10/2026

Vote

Yes: 32 • No: 0 • Other: 17

Actions Timeline

  1. Approved by Governor on April 14, 2026

    4/14/2026legislature

  2. Presented to Governor on April 9, 2026

    4/9/2026legislature

  3. President/Speaker signed

    4/9/2026legislature

  4. Passed on Final Reading 47-0-2

    4/9/2026legislature

  5. Dispensing of reading at large approved

    4/9/2026legislature

  6. Placed on Final Reading

    3/3/2026legislature

  7. Advanced to Enrollment and Review for Engrossment

    2/20/2026legislature

  8. Kauth FA583 withdrawn

    2/20/2026legislature

  9. Enrollment and Review ER121 adopted

    2/20/2026legislature

  10. Enrollment and Review ER121 filed

    2/18/2026legislature

  11. Placed on Select File with ER121

    2/18/2026legislature

  12. Advanced to Enrollment and Review Initial

    2/10/2026legislature

  13. Placed on General File

    1/30/2026legislature

  14. Notice of hearing for January 20, 2026

    1/13/2026legislature

  15. Referred to Education Committee

    1/13/2026legislature

  16. Kauth FA583 filed

    1/12/2026legislature

  17. Date of introduction

    1/9/2026legislature

Bill Text

  • Introduced

    1/9/2026

    PDF

  • Enrolled / Slip Law

    PDF

  • Final / Enacted

    PDF

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