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School District Budgeting FAQs

This guidance document is advisory in nature but is binding on an agency until amended by such agency. A guidance document does not include internal procedural documents that only affect the internal operations of the agency and does not impose additional requirements or penalties on regulated parties or include confidential information or rules and regulations made in accordance with the Administrative Procedure Act. If you believe that this guidance document imposes additional requirements or penalties on regulated parties, you may request a review of the document. For comments regarding this document contact

What’s new in School District Budgeting for 2023/24

LB 243 Property Tax Authority is the certified amount of Property Taxes each district can request in total for the General and Special Building fund. The certification includes the calculated property tax authority with the additional amount that can be accessed with 70% board approval. If a district needs to request more property taxes than the certified authority amount or total including the additional board approved amount for the General and Special Building Fund, 60% majority district legal voters’ approval must be obtained by election prior to the budget submission deadline of September 30th.

LB 727 Joint Public Hearing New Requirements – Provides that at least one elected official from each participating political subdivision must attend the joint public hearing. An elected official may be the designated representative from a participating political subdivision. The presence of a quorum or the participation of elected officials at the joint public hearing does not constitute a meeting as defined under the Open Meetings Act.

The information in the required presentation by each political subdivision that participates in the joint public hearing must be electronically sent to the county assessor (not the county clerk) by September 4th (formerly September 5th).

Each participating political subdivision must also maintain a prominently displayed and easily accessible link on the home page of its website to the political subdivision’s proposed budget. This is not required for joint public hearings held prior to January 1, 2024, but it is recommended that each district implement early if possible.

Important Dates and Date Changes for 2023/24


Program Contacts

    • Michelle Cartwright: (402) 450-0867 or
    • Stephanie DeGroot: (402) 540-0649 or
Updated June 29, 2023 8:43am