PREPARED BY: Clinton Verner
LB 67 DATE PREPARED: August 02, 2024
PHONE: 402-471-0056
Revision: 01
FISCAL NOTE
Revised to include comments from agency and subdivisions LEGISLATIVE FISCAL ANALYST ESTIMATE
ESTIMATE OF FISCAL IMPACT – STATE AGENCIES (See narrative for political subdivision estimates)
FY 2024-25 FY 2025-26
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS $92,088,451
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS $92,088,451
Any Fiscal Notes received from state agencies and political subdivisions are attached following the Legislative Fiscal Analyst Estimate.
LB67 would, beginning in FY2025-26, end the property tax levy for Natural Resource Districts (NRDs) with exceptions for failure of the
state to provide aid as presc ribed in LB67 or if approve d by a majority vote of the board of directors of the Natural Resources District.
The amount distributed is to be equal to the amount of property taxes levied by NRDs in FY2024-25 plus 3.5%, with the distribution
increasing by 3.5% each year thereafter .
No basis to disagree with the estimates for state aid as provided by the Department of Natural Resources. The estimate for
administrative costs provided by the Department appears reasonable.
No basis to disagree that current aid programs that NRDs may apply for require local match which may effect future grant awards,
however the timing and amounts of the impact are unknown as those are competitive grant programs. Please complete ALL (5) blanks in the first three lines. 2024
LB
(1) 67 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Associat ion of Resources Districts
Prepared by:
(3) Dean Edson Date Prepared:
(4)
August 1, 2024 Phone:
(5)
402.471.7674
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2024-25 FY 2025-26
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
Explanation of Estimate:
By state funding the NRDs, they would lose access to many state, federal and other grant programs that
require local match. We compiled a survey of each district to use ONLY those funds that require local match
that cannot be state sources of revenue. We used the FY 23- 24 budgets as those are completed and asked
them to fill in what they are budgeting for in FY 24 -25. The FY 24- 25 budgets are not finalized yet, so we do
not have a property tax request yet. Further, the NRDs will not start on budget for FY 25- 26 until June of 2025,
so that data is not available. The total property tax request in FY 23- 24 was $88,849,541. This was obtained
from the budget forms submitted to the state.
Below is the additional lost funding for all 23 NRDs from the survey data if their source of revenue is State
Funds.
FY 23-24 FY 24- 25 Est
State - $21,828,635 - $ 34,024,980
Federal - $29,828,635 - $ 82,024,980
Other - $ 4,181,099 - $ 5,576,948
Total - $55,565,523 - $122,275,012
Examples of Programs Funded (not total)
Water Sustainability Funds
NDEE Funds
Nebraska Buffer Strip Program
Natural Resources W ater Quality Fund – Required 150% match
Well abandonment cost share
FEMA disaster dollars
US Bureau of Reclamation
USDA NRCS Programs
US Corp of Engineer programs
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXPENDITURE
Personal Services:
POSITION TITLE
NUMBER OF POSITIONS
24-25 25-26
2024-25
EXPENDITURES
2025-26
EXPENDITURES
Benefits………………………………...……
Operating…………………………...……….
Travel………………………………………..
Capital outlay…………………...…………..
Aid…………………………………………...
Capital improvements……………… ……...
TOTAL……………… ……………… .....
Please complete ALL (5) blanks in the first three lines. 2024
LB
(1) 67 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Department of Natural Resources
Prepared by:
(3) Bob Robles Date Prepared:
(4)
07/29/2024 Phone:
(5)
402-741-1767
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2024-25 FY 2025-26
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
0
92,088,451
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
0
95,308,853
Explanation of Estimate:
Political subdivision fiscal years fall between October 1– September 30. For the state fiscal year of FY 2026,
political subdivisions will be their fiscal year 2025.
Total property taxes collected in Calendar Year 2024 for the Natural Resource Districts was $88,900,000.
Section 2 Subsection 2(a) of LB 67 allows for a 3.5% growth every year starting in FY 2026. Using Calendar
Year 2024 as a base and using 3.5% g rowth for Calendar year 2025, the assumed amount needed in FY 2026
is $92,011,500 of General Funds . This amount may be greater or less than the actual amount needed based
off of property tax amounts.
The department will need to add one full time Accountant I employee to assist with the administration of the
proposed legislation.
The amounts needed for the out years not sh own on the top boxes using the 3.5% growth model are:
FY 2027: $95,231,902
FY 2028: $98,565,019
FY 2029: $102,014,794
FY 2030: $105,858,313
If the state does not meet the needs of the NRD’s based off the growth model of 3.5%, the NRD may assess a
property tax levy to cover the difference of the actual state funding and the total amount needed.
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXPENDITURE
Personal Services:
POSITION TITLE
NUMBER OF POSITIONS
24-25 25-26
2024-25
EXPENDITURES
2025-26
EXPENDITURES
Accountant I (A19011) 0 1 39,506
Benefits………………………………...…… 34,445
Operating…………………………...………. 3,000
Travel……………………………………….. 0 0
Capital outlay…………………...…… …….. 0 0
Aid……………………………………… …... 0
92,011,500
Capital improvements……………………... 0 0
TOTAL……………………………… .....
92,088,451