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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 nde.guidance@nebraska.gov

What’s new in School District Budgeting for 2021/22?

  • Per LB 528 (2021 Legislature), districts must include, in their budget hearing notice, a link to NDE’s Nebraska Education Profile (NEP) to provide patrons information related to statewide receipts/expenditures and to compare cost per pupil as well as performance with other districts.
    • Also, the district must publish the link to the NEP website in a prominent location on the district’s website.  The website address to link is https://nep.education.ne.gov.

Can District Property Tax Requests Increase each Year?

  • Per LB 103 (2019),  District Property Tax requests must remain at the same level or less than the prior year.  If a district approves a total property tax request that exceeds the prior year’s request, the following additional information must be disclosed in the Property Tax Resolution and the Hearing Notice for the Special Hearing to Set Property Tax Request:
    • Percentage change in the Certified Taxable Valuation over prior year
    • Percentage change in property tax levy over prior year
    • Percentage change in operating budget for taxing funds over prior year
      • For detailed information see the 2020/21 Budget Text (available in May)
    • The Basic Allowable Growth Rate at 2.5 for 2019/20%.

What is required in the district Property Tax Resolution?

  • If a district approves a total property tax request that exceeds the prior year’s request, the following additional information must be disclosed in the Property Tax Resolution and the Hearing Notice for the Special Hearing to Set Property Tax Request:
    • Percentage change in the Certified Taxable Valuation over prior year
    • Percentage change in property tax levy over prior year
    • Percentage change in operating budget for taxing funds over prior year
      • For detailed information see the 2021/22 Budget Text (available in May)
    • The Basic Allowable Growth Rate at 2.5%.

 

Program Contacts

    • Michelle Cartwright: (402) 450-0867 or michelle.cartwright@nebraska.gov
    • Stephanie DeGroot: (402) 540-0649 or stephanie.degroot@nebraska.gov
Updated September 23, 2021 8:44am