Chapter 79, SCHOOLS
1,185 sections in this chapter.
Neb. Rev. Stat. § 79-10,147.02 School Financing Review Commission; duties.
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(1)(a) The purpose of the School Financing Review Commission is to study and provide advisory recommendations relating to school funding in Nebraska. The commission shall: (i) Evaluate the school funding formula for education under the Tax Equity and Educational Opportunities Sup…
Neb. Rev. Stat. § 79-10,148 Extraordinary Increase in Special Education Expenditures Act, how cited.
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Sections 79-10,148 to 79-10,151 shall be known and may be cited as the Extraordinary Increase in Special Education Expenditures Act.
Neb. Rev. Stat. § 79-10,149 Legislative findings.
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The Legislature finds that: (1) The cost to educate students with special needs has increased in recent years; (2) Special education expenditures can be unpredictable for school districts, particularly for school districts with small student populations, and can change dramatical…
Neb. Rev. Stat. § 79-10,150 Special education expenditures; extraordinary increase, expected; application for payment; procedure; payment, how made.
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(1) On or before January 15 of each school fiscal year, a school district with expected special education expenditures that total (a) at least fifty thousand dollars annually or (b) one-half percent or more of such school district's annual budget, whichever is greater, may submit…
Neb. Rev. Stat. § 79-10,151 Payments; funding.
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The department shall make a payment to each qualifying applicant school district from the Education Future Fund pursuant to section 79-10,150 for an extraordinary increase in special education expenditures. The department shall reimburse the fund for each such payment from the ap…
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…
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…
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…
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 …
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 …
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…
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…
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…
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…
Neb. Rev. Stat. § 79-1016 Adjusted valuation; how established; objections; filing; appeal; notice; correction due to clerical error; injunction prohibited.
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(1) On or before August 20, the county assessor shall certify to the Property Tax Administrator the total taxable value by school district in the county for the current assessment year on forms prescribed by the Tax Commissioner. The county assessor may amend the filing for chang…
Neb. Rev. Stat. § 79-1017.01 Local system formula resources; amounts included.
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(1) For state aid calculated for each school fiscal year prior to school fiscal year 2023-24, local system formula resources includes other actual receipts determined pursuant to section 79-1018.01, net option funding determined pursuant to section 79-1009, allocated income tax f…
Neb. Rev. Stat. § 79-1018.01 Local system formula resources; other actual receipts included.
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Except as otherwise provided in this section, local system formula resources include other actual receipts available for the funding of general fund operating expenditures as determined by the department for the second school fiscal year immediately preceding the school fiscal ye…
Neb. Rev. Stat. § 79-102 School districts; classification.
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School districts in this state are classified as follows: (1) Class I includes any school district embracing territory having a population of fewer than one thousand five hundred inhabitants that maintains both elementary and high school grades under the direction of a single sch…
Neb. Rev. Stat. § 79-1020 Aid allocation adjustments; department; duties.
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Nothing in the Tax Equity and Educational Opportunities Support Act shall be construed as altering, amending, or changing in any manner the duties or obligations of the department under section 79-1065, and the provisions of the act shall not be construed as relieving the departm…
Neb. Rev. Stat. § 79-1021 Education Future Fund; created; use; priority; investment; fund transfers.
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(1) The Education Future Fund is created. The fund shall be administered by the department and shall consist of money transferred to the fund by the Legislature. Transfers may be made from the Education Future Fund to the Computer Science and Technology Education Fund at the dire…
Neb. Rev. Stat. § 79-1022 Distribution of income tax receipts and state aid; effect on budget.
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(1) On or before June 15, 2023, and on or before March 1 of each year thereafter, the department shall determine the amounts to be distributed to each local system for the ensuing school fiscal year pursuant to the Tax Equity and Educational Opportunities Support Act and shall ce…
Neb. Rev. Stat. § 79-1022.02 School fiscal year 2023-24 certifications null and void.
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Notwithstanding any other provision of law, any certification of state aid pursuant to section 79-1022, certification of budget authority pursuant to section 79-1023, and certification of applicable allowable reserve percentages pursuant to section 79-1027 completed prior to June…
Neb. Rev. Stat. § 79-1023 School district; general fund budget of expenditures; limitation; department; certification.
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(1) On or before June 15, 2023, and on or before March 1 of each year thereafter, the department shall determine and certify to each school district budget authority for the general fund budget of expenditures for the ensuing school fiscal year. (2) Except as provided in sections…
Neb. Rev. Stat. § 79-1024 Budget statement; submitted to department; Auditor of Public Accounts; duties; failure to submit; effect.
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(1) The department may require each district to submit to the department a duplicate copy of such portions of the district's budget statement as the Commissioner of Education directs. The department may verify any data used to meet the requirements of the Tax Equity and Education…
Neb. Rev. Stat. § 79-1025 Basic allowable growth rate.
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The basic allowable growth rate for general fund expenditures other than expenditures for special education shall be the base limitation established under section 77-3446. The budget authority for special education for all classes of school districts shall be the actual anticipat…
Neb. Rev. Stat. § 79-1027 Budget; restrictions.
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No district shall adopt a budget, which includes total requirements of depreciation funds, necessary employee benefit fund cash reserves, and necessary general fund cash reserves, exceeding the applicable allowable reserve percentages of total general fund budget of expenditures …
Neb. Rev. Stat. § 79-1028.01 School fiscal years; district may exceed certain limits; situations enumerated; state board; duties.
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(1) For each school fiscal year, a school district may exceed its budget authority for the general fund budget of expenditures as calculated pursuant to section 79-1023 for such school fiscal year by a specific dollar amount for the following exclusions: (a) Expenditures for repa…
Neb. Rev. Stat. § 79-1029 Budget authority for general fund budget of expenditures; vote to exceed; procedure.
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A school district may exceed the budget authority for the general fund budget of expenditures prescribed in section 79-1023 by an amount approved by a majority of legal voters voting on the issue at a primary, general, or special election called for such purpose upon the recommen…
Neb. Rev. Stat. § 79-103 Classification of school districts; how determined.
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The number of inhabitants in any school district shall, for the purpose of determining the class to which such district belongs, be the number of inhabitants ascertained by the most recent United States census or by a certified census taken of the district at the direction of the…
Neb. Rev. Stat. § 79-1030 Unused budget authority for general fund budget of expenditures; carried forward; limitation.
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A school district may choose not to increase its general fund budget of expenditures by the full amount of budget authority for the general fund budget of expenditures as calculated pursuant to section 79-1023. In such cases, the department shall calculate the amount of unused bu…
Neb. Rev. Stat. § 79-1031 Department; annual estimate required.
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The department, with assistance from the Property Tax Administrator, the Legislative Fiscal Analyst, the budget division of the Department of Administrative Services, a legal counsel or research analyst from the Education Committee of the Legislature, and a legal counsel or resea…
Neb. Rev. Stat. § 79-1031.01 Appropriations Committee; duties.
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The Appropriations Committee of the Legislature shall annually include the amount necessary to fund the state aid that will be certified to school districts on or before June 15, 2023, and on or before March 1 of each year thereafter for each ensuing school fiscal year in its rec…