PREPARED BY: Bill Biven, Jr.
LB 179 DATE PREPARED: February 04, 2025
PHONE: 402-471-0054
Revision: 00
FISCAL NOTE
LEGISLATIVE FISCAL ANALYST ESTIMATE
ESTIMATE OF FISCAL IMPACT – STATE AGENCIES (See narrative for political subdivision estimates)
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
Any Fiscal Notes received from state agencies and political subdivisions are attached f ollowing the Legislative Fiscal Analyst Estimate.
LB179 amends §16- 1005 to change contribution rates for police officers employed by cities of the first class & to eliminate obsolete
provisions.
Prior to October 1, 2025, each police officer will contribute to the retirement system a sum equal to seven percent of their salary.
Beginning October 1, 2025, each police officer wi ll contribute to the retirement system a sum equal to nine percent of their salary.
FISCAL IMPACT:
There is no fiscal im pact to the state. The impact will be with the cities of the first class .
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 179 AM: AGENCY/POLT. SUB: Department of Revenue
REVIEWED BY: Ryan Walton DATE: 2/5/2025 PHONE: (402) 471- 4174
COMMENTS: The Department of Revenue’s assessment of no fiscal impact from LB 179, appears reasonable.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 179 AM: AGENCY/POLT. SUB: City of Kearney
REVIEWED BY: Ryan Walton DATE: 1/21/2025 PHONE: (402) 471-4174
COMMENTS: No basis to disagree with the City of Kearney’s assessment of fiscal impact from LB 179.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 179 AM: AGENCY/POLT. SUB: City of Papillion
REVIEWED BY: Ryan Walton DATE: 1/16/2025 PHONE: (402) 471-4174
COMMENTS: No basis to disagree with the City of Papillion’s assessment of fiscal impact from LB 179.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 179 AM: AGENCY/POLT. SUB: Nebraska Public Employees Retirement System (NPERS)
REVIEWED BY: Ryan Walton DATE: 1/21/2025 PHONE: (402) 471-4174
COMMENTS: The NPERS’ assessment of no fiscal impact to the agency from LB 179, appears reasonable. Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 179 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
City of Kearney
Prepared by:
(3) Brad DeMers Date Prepared:
(4)
1/21/2025 Phone:
(5)
308-233-3210
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
$123,497 $129,054
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
$123,497 $129,054
Explanation of Estimate:
The enactment of the proposed bill would increase the City’s expenditures by:
$123,497 in FY 2026
$129,054 in FY 2027
$134,861 in FY 2028
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXPENDITURE
Personal Services:
POSITION TITLE
NUMBER OF POSITIONS
25-26 26-27
2025-26
EXPENDITURES
2026-27
EXPENDITURES
Benefits………………………………...……
Operating…………………………...……….
Travel………………………………………..
Capital outlay…………………...…………..
Aid…………………………………………...
Capital improvements……………………...
TOTAL ………………………………... ..
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 179 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
City of Norfolk
Prepared by:
(3) Randy Gates Date Prepared:
(4)
1/14/25 Phone:
(5)
(402)844-2011
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
$77,676 $81,039
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
$77,676 $81,039
Explanation of Estimate:
LB 179 amends Section 16- 1005 to increase police officer pension contributions from 7% to 9% of salary
effective October 1, 2025. Section 16- 1006 requires cities to contribute 100% of the amounts deducted in
accordance with Section 16- 1005, effectively increasing city pension contributions from 7% to 9% of salary.
The City of Norfolk budgeted cover ed police payroll of $3,722,606 for FYE September 30 , 2025. Covered
payroll budgeted increased 4.33% from FYE 2024 to 2025. I assumed the same 4.33% increase in covered
payroll for each of the next two fiscal years.
FY 25-26 estimated covered payroll of $3,883,795 x 2%=$77,676
FY 26-27 estimated covered payroll of $4,051,963 x 2%=$81,039
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXPENDITURE
Personal Services:
POSITION TITLE
NUMBER OF POSITIONS
25-26 26-27
2025-26
EXPENDITURES
2026-27
EXPENDITURES
Benefits………………………………...…… $77,676 $81,039
Operating…………………………...……….
Travel………………………………………..
Capital outlay…………………...…………..
Aid…………………………………………...
Capital improvements……………………...
TOTAL……………………………… ..... $77,676 $81,039
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 179 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Public Employees Retirement Systems (NPERS)-
085
Prepared by:
(3) Teresa Zulauf Date Prepared:
(4)
1/16/25 Phone:
(5)
402-471-7745
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS
0 0 0 0
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
0 0 0 0
Explanation of Estimate:
NPERS does not administer the retirement plan for police officers employed by cities of the first class .
No fiscal impact to NPERS Agency 085 operations expenditures.
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXPENDITURE
Personal Services:
POSITION TITLE
NUMBER OF POSITIONS
25-26 26-27
2025-26
EXPENDITURES
2026-27
EXPENDITURES
Benefits………………………………...……
Operating…………………………...……….
Travel………………………………………..
Capital outlay…………………...…………..
Aid………… ………………………………...
Capital improvements……………………...
TOTAL……………………………… .....
LB 0179 Fiscal Note 2025
State Agency Estimate
State Agency Name: Department of Revenue Date Due LFO:
Approved by: James R. Kamm Date Prepared: 02/04/2025 Phone: 471-5896
FY 2025-2026 FY 2026-2027 FY 2027-2028
Expenditures Revenue Expenditures Revenue Expenditures Revenue
General Funds $ 0 $ 0 $ 0
Cash Funds
Federal Funds
Other Funds
Total Funds $ 0 $ 0 $ 0
Major Objects of Expenditure
25-26 26-27 27-28 25-26 26-27 27-28
Class Code Classification Title FTE FTE FTE Expenditures Expenditures Expenditures
Benefits………………………………………………………………………………………………………….
Operating Costs………………………………………………………………………………………………….
Travel……………………………………………………………………………………………………………
Capital Outlay…………………………………………………………………………………………………...
Capital Improvements…………………………………………………………………………………………...
Total…………………………………………………………………………………………………………….
LB 179 proposes that beginning October 1, 2025, each police officer employed by the cities of first class must
contribute nine percent of their salary to the retirement system. Currently the contribution is seven percent.
The operative date for LB 179 is three months after adjournment.
It is estimated that LB 179 will have no impact on General Fund revenues.
It is estimated that there will be no cost to the Department of Revenue to implement this bill.
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 179 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
City of Papillion
Prepared by:
(3) Carrie Svendsen Date Prepared:
(4)
1/15/2025 Phone:
(5)
402.827.7065
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
$110,145 $114,455
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
Explanation of Estimate:
Using pay data from the last year (January 18, 2024, to January 17, 2025), along with projected COLA
adjustments and merit increases, the estimated impact of increasing the Police 414 match from 7% to 9% has
been calculated for FY 2025-26 and FY 2026-27. This estimate includes potential staffing increases of two
officers per fiscal year and accounts for a percentage of officers who are already at the maximum pay step.
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXPENDITURE
Personal Services:
POSITION TITLE
NUMBER OF POSITIONS
25-26 26-27
2025-26
EXPENDITURES
2026-27
EXPENDITURES
Sworn Police Officers 5 48 50
Benefits………………………………...…… $110,145 $114,455
Operating…………………………...……….
Travel………………………………………..
Capital outlay…………………...…………..
Aid…………………………………………...
Capital improvements……………………...
TOTAL……………………………… ..... $110,145 $114,455