Chapter 79 — SCHOOLS
1,288 sections in this chapter.
Neb. Rev. Stat. § 79-10 Schoolhouse; erection or improvement; equipment; vote required to approve.
Neb. Rev. Stat. § 79-1001 Act, how cited.
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Sections 79-1001 to 79-1033 shall be known and may be cited as the Tax Equity and Educational Opportunities Support Act.
Neb. Rev. Stat. § 79-1002 Legislative intent.
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It is the intent, purpose, and goal of the Legislature to create a system of financing the public school system which will: (1) Provide state support from all sources of state funding sufficient to support the statewide aggregate general fund operating expenditures for Nebraska e…
Neb. Rev. Stat. § 79-1003 Terms, defined.
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For purposes of the Tax Equity and Educational Opportunities Support Act: (1) Adjusted general fund operating expenditures means the difference of the general fund operating expenditures increased by the cost growth factor calculated pursuant to section 79-1007.10, minus the tran…
Neb. Rev. Stat. § 79-1003.01 Summer school allowance; summer school student units; calculations.
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(1) The department shall calculate a summer school allowance for each district which submits the information required for the calculation on a form prescribed by the department on or before October 15 of the school fiscal year preceding the school fiscal year for which aid is bei…
Repealed. Laws 2017, LB512, § 41.
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[Repealed or reserved.]
Neb. Rev. Stat. § 79-1005 Community achievement plan aid; new community achievement plan adjustment; calculation.
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(1) For school fiscal year 2017-18 and each school fiscal year thereafter, the department shall determine the community achievement plan aid to be paid to each school district that will participate in a community achievement plan approved by the State Board of Education pursuant …
Neb. Rev. Stat. § 79-1005.01 Tax Commissioner; certify data; department; calculate allocation percentage and local system's allocated income tax funds.
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(1) Not later than November 15 of each year, the Tax Commissioner shall certify to the department for the preceding tax year the income tax liability of resident individuals for each local system. (2) For school fiscal years prior to 2017-18, one hundred two million two hundred e…
Repealed. Laws 2011, LB 235, § 26.
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[Repealed or reserved.]
Neb. Rev. Stat. § 79-1006 Foundation aid; calculation.
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(1) For school fiscal year 2023-24 and each school fiscal year thereafter, the department shall determine the foundation aid to be paid to each school district in accordance with subsection (2) of this section. (2) The foundation aid to be paid to each school district in each sch…
Repealed. Laws 1998, Spec. Sess., LB 1, § 63.
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[Repealed or reserved.]
Repealed. Laws 2011, LB 235, § 26.
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[Repealed or reserved.]
Repealed. Laws 2011, LB 235, § 26.
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[Repealed or reserved.]
Repealed. Laws 2008, LB 988, § 56.
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[Repealed or reserved.]
Repealed. Laws 2019, LB675, § 57.
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[Repealed or reserved.]
Neb. Rev. Stat. § 79-1007.05 Focus school and program allowance; calculation.
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For school fiscal year 2008-09 and each school fiscal year thereafter, the department shall determine the focus school and program allowance for each school district in a learning community which submits the information required for the calculation on a form prescribed by the dep…
Neb. Rev. Stat. § 79-1007.06 Poverty allowance; calculation.
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(1) For each school fiscal year, the department shall determine the poverty allowance for each school district that meets the requirements of this section and section 79-1007.07. Each school district shall designate a maximum poverty allowance on a form prescribed by the departme…
Neb. Rev. Stat. § 79-1007.07 Financial reports relating to poverty allowance; department; duties; powers.
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(1)(a) The annual financial report required pursuant to section 79-528 shall include: (i) The amount of the poverty allowance used in the certification of state aid pursuant to section 79-1022 for such school fiscal year; (ii) The amount of federal funds received based on poverty…
Neb. Rev. Stat. § 79-1007.08 Limited English proficiency allowance; calculation.
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(1) For each school fiscal year, the department shall determine the limited English proficiency allowance for each school district that meets the requirements of this section. Each school district shall designate a maximum limited English proficiency allowance on or before Octobe…
Neb. Rev. Stat. § 79-1007.09 Financial reports relating to limited English proficiency; department; duties; powers.
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(1)(a) The annual financial report required pursuant to section 79-528 shall include: (i) The amount of the limited English proficiency allowance used in the certification of state aid pursuant to section 79-1022 for such school fiscal year; (ii) The amount of federal funds recei…
Neb. Rev. Stat. § 79-1007.10 Cost growth factor; computation.
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(1) For state aid calculated for all school fiscal years except school fiscal year 2010-11, the cost growth factor shall equal the sum of: (a) The basic allowable growth rate pursuant to section 79-1025 for the school fiscal year in which the aid is to be distributed; plus (b) th…
Neb. Rev. Stat. § 79-1007.11 School district formula need; calculation.
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(1) Except as otherwise provided in this section, each school district's formula need shall equal the difference of the sum of the school district's basic funding, poverty allowance, limited English proficiency allowance, focus school and program allowance, summer school allowanc…
Neb. Rev. Stat. § 79-1007.12 Transportation allowance; calculation.
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The department shall calculate a transportation allowance for each district equal to the lesser of: (1) Each local system's general fund expenditures for regular route transportation and in lieu of transportation expenditures pursuant to section 79-611 in the second school fiscal…
Neb. Rev. Stat. § 79-1007.13 Special receipts allowance; calculation.
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The department shall calculate a special receipts allowance for each district equal to the amount of special education, state ward, and accelerated or differentiated curriculum program receipts included in local system formula resources under subdivisions (7), (8), (15), and (16)…
Neb. Rev. Stat. § 79-1007.14 Distance education and telecommunications allowance; calculation.
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The department shall calculate a distance education and telecommunications allowance for each school district equal to eighty-five percent of the difference of the costs for (1) telecommunications services, (2) access to data transmission networks that transmit data to and from t…
Neb. Rev. Stat. § 79-1007.15 Elementary site allowance; calculation.
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(1) For school fiscal year 2008-09, the department shall calculate an elementary site allowance for any district in which (a) the district has more than one elementary attendance site, (b) at least one of the elementary attendance sites does not offer any other grades, (c) the sq…
Neb. Rev. Stat. § 79-1007.16 Basic funding; calculation.
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(1) The department shall calculate basic funding for each district as provided in this section. (2) For state aid calculated for school fiscal years prior to school fiscal year 2011-12: (a) A comparison group shall be established for each district consisting of the districts for …
Repealed. Laws 2019, LB675, § 57.
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[Repealed or reserved.]
Neb. Rev. Stat. § 79-1007.18 Averaging adjustment; calculation.
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(1) For school fiscal years prior to school fiscal year 2017-18: (a) The department shall calculate an averaging adjustment for districts if the basic funding per formula student is less than the averaging adjustment threshold and the general fund levy for the school fiscal year …
Repealed. Laws 2011, LB 235, § 26.
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[Repealed or reserved.]
Neb. Rev. Stat. § 79-1007.20 Student growth adjustment; school district; application; department; powers.
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(1) School districts may apply to the department for a student growth adjustment, on a form prescribed by the department, on or before October 15 of the school fiscal year immediately preceding the school fiscal year for which aid is being calculated. Such form shall require an e…
Neb. Rev. Stat. § 79-1007.21 Two-year new school adjustment; school district; application; department; powers.
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(1) For school fiscal year 2009-10 and each school fiscal year thereafter, school districts may apply to the department for a two-year new school adjustment, on a form prescribed by the department, on or before October 15 of the school fiscal year immediately preceding the school…
Repealed. Laws 2016, LB1067, § 70.
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[Repealed or reserved.]
Repealed. Laws 2019, LB675, § 57.
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[Repealed or reserved.]
Repealed. Laws 2011, LB 235, § 26.
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[Repealed or reserved.]
Repealed. Laws 2019, LB675, § 57.
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[Repealed or reserved.]
Repealed. Laws 1998, Spec. Sess., LB 1, § 63.
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[Repealed or reserved.]
Neb. Rev. Stat. § 79-1008.01 Equalization aid; amount.
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Each local system shall receive equalization aid in the amount that the total formula need, as determined pursuant to section 79-1007.11, exceeds its total formula resources, as determined pursuant to section 79-1017.01. The equalization aid for a local system shall be zero if th…
Repealed. Laws 2019, LB675, § 57.
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[Repealed or reserved.]
Neb. Rev. Stat. § 79-1009 Option school districts; net option funding; calculation.
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(1)(a) A district shall receive net option funding if (i) option students as defined in section 79-233 were actually enrolled in the school year immediately preceding the school year in which the aid is to be paid, (ii) option students as defined in such section will be enrolled …
Neb. Rev. Stat. § 79-1009.01 Converted contract option students; department; calculations; notice to applicant district.
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For school fiscal years prior to school fiscal year 2027-28, a district which will have converted contract option students shall apply to the department on a form approved by the department within fifteen days after April 27, 2011, for converted contract option students for schoo…
Neb. Rev. Stat. § 79-101 Terms, defined.
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For purposes of Chapter 79: (1) School district means the territory under the jurisdiction of a single school board authorized by Chapter 79; (2) School means a school under the jurisdiction of a school board authorized by Chapter 79; (3) Legal voter means a registered voter as d…
Repealed. Laws 2011, LB 8, § 4; Laws 2011, LB 235, § 26.
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[Repealed or reserved.]
Repealed. Laws 2003, LB 10, § 1; Laws 2003, LB 67, § 34.
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[Repealed or reserved.]
Repealed. Laws 2016, LB1066, § 25.
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[Repealed or reserved.]
Repealed. Laws 2016, LB1066, § 25.
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[Repealed or reserved.]
Repealed. Laws 2018, LB1081, § 28.
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[Repealed or reserved.]
Repealed. Laws 2018, LB1081, § 28.
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[Repealed or reserved.]
Repealed. Laws 2009, LB 545, § 26.
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[Repealed or reserved.]
Neb. Rev. Stat. § 79-1015.01 Local system formula resources; local effort rate yield; determination.
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(1) Local system formula resources shall include local effort rate yield which shall be computed as prescribed in this section. (2) For each school fiscal year except school fiscal years 2017-18 and 2018-19: (a) For state aid certified pursuant to section 79-1022, the local effor…