PREPARED BY: John Wiemer
LB 211 DATE PREPARED: March 03, 2025
PHONE: 402-471-0051
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 following the Legislative Fiscal Analyst Estimate.
LB 211 amends section 13-3403 of the Property Tax Growth Limitation Act.
The bill provides that in addition to the preliminary property tax request authority , the political subdivision’s (county, city, or village)
property tax request authority may be incr eased as follows:
• If public safety services as defined in section 13-320 account for 20% or more of the amount of the political subdivision’s
budget funded by property taxes, such political subdivision’s property tax request authority may be increased by:
o The product of the amount of property taxes levied in the prior year, less the sum of exceptions utilized in the prior
year pursuant to subdivisions (1) and (2) of section 13-3404 and the political subdivision’s growth percentage; and
o The product of the amount of property taxes levied in the prior year, less the sum of exceptions utilized in the prior
year pursuant to subdivisions (1) and (2) of section 13-3404 and the greater of zer o or the inflation percentage
• If public safety services as defined in section 13-320 account for less than 20% of the amount of the p olitical subdivision ’s
budget funded by property taxes, such political subdivision’s property tax request authority may be increased by:
o The product of the amount of property taxes levied in the prior year, less the sum of exceptions utilized in the prior
year pursuant to subdivisions (1) and (2) of section 13-3404 and the political subdivision’ s growth percentage; and
o The product of the amount of property taxes levied in the prior year, less the sum of exceptions utilized in the prior
year pursuant to subdivisions (1) and (2) of section 13-3404 and the greater of 2% or the inflation percentage.
The bill contains the emergency clause.
The Auditor of Public Accounts estimates that it can handle changes under this bill within current resources. There is no basis to
disagree with this estimate.
The Department of Revenue estimates no impact on General Fund revenues and no costs to it as result of the bill. There is no basis to
disagree with this estimate.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 211 AM: AGENCY/POLT. SUB: Nebraska Auditor of Public Accounts
REVIEWED BY: Ryan Yang DATE: 1/16/2025 PHONE: (402) 471-4178
COMMENTS: No basis to disagree with the Nebraska Auditor of Public Accounts assessment of manageable fiscal impact
from LB 211.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 211 AM: AGENCY/POLT. SUB: Department of Revenue
REVIEWED BY: Ryan Yang DATE: 3/3/2025 PHONE: (402) 471-4178
COMMENTS: Concur with the Department of Revenue assessment of no fiscal impact from LB 211.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISIO N: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 211 AM: AGENCY/POLT. SUB: Lancaster County, Nebraska
REVIEWED BY: Ryan Yang DATE: 1/23/2025 PHONE: (402) 471-4178
COMMENTS: No basis to di sagree with the Lancaster County, Nebraska assessment of fiscal impact from LB 211.
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 211 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Lancaster County, Nebraska
Prepared by:
(3) Dennis Meyer Date Prepared:
(4)
1/21/2025 Phone:
(5)
402-441-6869
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
Explanation of Estimate:
LB34, recently passed during a special session, has yet to be fully implemented, and its effects have not been realized or
analyzed in practice. While LB34 introduces mechanisms for property tax growth limitations and adjustments tied to
growth and inflation percentages, the real-world financial impact on Lancaster County remains uncertain until it is
actualized and operational.
LB211 appears to be similar in intent and structure, specifically addressing property tax flexibility. However, one critical
distinction is that under LB211, counties allocating 20% or more of their budgets to public safety services would have a
different percentage the property taxes co uld be increased by versus counties below 20%.
_____________________________________________________________________________________________________ _
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) 211 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Association of County Officials
Prepared by:
(3) Elaine Menzel Date Prepared:
(4)
1/16 /2025 Phone:
(5)
402.434.5660
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
Explanation of Estimate:
LB211 would adjust the provisions related to a political subdivision’s preliminary tax authority. It would also
allow for certain increases to the political subdivision’s preliminary property tax authority. Those political
subdivisions with less than 20% of their budget devoted to public safety would be allowed a property tax levy
cap of the greater of 2% or the inflation percentage.
According to county budget data obtained from the state auditor's website, in 2023-24, 81 counties had public
safety account for less than 20% of their budgets (Adams, Arthur, Banner, Blaine, Boone, Box Butte, Boyd,
Brown, Buffalo, Burt, Butler, Cass, Cedar, Chase, Cherry, Cheyenne, Clay, Colfax, Cuming, Custer, Dawes,
Dawson, Deuel, Dixon, Dundy, Fillmore, Franklin, Frontier, Furnas, Gage, Garden, Garfield, Grant, Greeley,
Hamilton, Harlan, Hayes, Hitchcock, Holt, Hooker, Howard, Jefferson, Johnson, Kearney, Keya Pa ha, Kimball,
Knox, Lincoln, Logan, Loup, Madison, McPherson, Merrick, Morrill, Nance, Nuckolls, Otoe, Pawnee, Perkins,
Phelps, Pierce, Platte, Polk, Red Willow, Richardson, Rock, Saline, Sarpy, Seward, Sheridan, Sherman, Sioux,
Stanton, Thayer, Thomas, Thurston, Valley, Wayne, Webster, Wheeler, and York).
Of these 81 counties, every single county had at least one annual property tax request increase of more than
2% since 2014, and 79 had at least one annual property tax request increase of more than the inflation
percentage (State and Local Consumption Expenditures and Gross Investment (SLCE)) in any one year since
2014.
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXPE NDITURE
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 0211 Fiscal Note 2025
State Agency Estimate
State Agency Name: Department of Revenue Date Due LFO:
Approved by: James R. Kamm Date Prepared: 02/28/2025 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…………………………………………………………………………………………………………….
Currently Neb. Rev. Stat. § 13- 3403 limits a political subdivision’s ability to increase its property tax request
authority by its preliminary property tax request authority. The preliminary property tax request authority is equal
to the amount of property taxes levied by each political subdivision in the prior fiscal year, less the sum of
exceptions used in the prior year for the amount of property taxes budgeted for approved bonds and need to
respond to an emergency in the prior year.
On top of the preliminary property tax request authority, the political subdivision’s property tax request authority
can be increased by the product of (a) the amount of property taxes levied in the prior year increased by the
political subdivision’s growth percentage, less the sum of exemptions listed above and (b) the greater of zero or
the inflation percentage.
LB 211 would amend this calculation by changing how a political subdivision’s property tax request authority
can be increased in addition to its preliminary property tax request authority.
LB 211 removes the prior provision and amends it by calculating the political subdivision’s increase to its property
tax request authority as follows:
• For political subdivisions where public safety services are 20% or more of the subdivisions budget from
property taxes, the increase is added to:
I) by the product of (a) the amount of property taxes levied in the prior year less the sum of exceptions
used in the prior year for the amount of property taxes needed for public safety, approved bonds,
voter approved increases etc. and (b) the growth percentage of the political subdivision and
II) by the product of (a) the amount of property taxes levied in the prior year less the sum of exceptions
used in the prior year for the amount of property taxes needed for public safety, approved bonds,
voter approved increases etc. and (b) the greater of zero or the inflation percentage.
• For political subdivisions where public safety services are less than the subdivisions budget from property
taxes, the increase is calculated the same way except the second product is multiplied by the greater of
2% or the inflation percentage. This ensures a larger product to add to the increase of the property tax
request authority for these political subdivisions.
LB 0211 page 2 Fiscal Note 2025
The bill contains an emergency clause and becomes law upon enactment.
It is estimated that LB 21 1 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) 211 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Auditor of Public Accounts
Prepared by:
(3) Craig Kubicek Date Prepared:
(4)
1/15/2025 Phone:
(5)
402-326-3063
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
$0 $0
CASH FUNDS
$0 $0
FEDERAL FUNDS
$0 $0
OTHER FUNDS
$0 $0
TOTAL FUNDS
$0 $0
Explanation of Estimate:
If passed, we will handle such changes within our current resources.
_____________________________________________________________________________________________________ _
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……………………………… .....