PREPARED BY: Shelly Glaser
LB 373 DATE PREPARED: January 27, 2025
PHONE: 402-471-0052
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 Legi slative Fiscal Analyst Estimate.
LB373 amends Nebraska §39-1722, 39-1724, 39-17253, and 39-1410 to allow county boards the authority to vacate or abandon public
roads that are section lines, if they feel the road is not in the public’s best interest. After a Highway Superintendent (or similarly directed
person) recommends the abandonment, then a public hearing would be held. The advanced notice of the hearing’s time, date, and
place would be published for three consecutive weeks in a legal newspaper of the county (or one generally circulated in that county),
with a clear description of the road being proposed to vacate. Additionally, the advanced hearing notice is to be sent by mail to owners
of the land abutting on or adjacent to the road, whenever possible.
The Nebraska Department of Transportation (NDOT) has indicated no fiscal impact.
The Nebraska Association of County Officials (NACO) is anticipating a minimal fiscal impact to counties.
There is no basis to disagree with these estimations of fiscal impact to NDOT or NACO.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 373 AM: AGENCY/PO LT. SUB: : Nebraska Department of Transportation
REVIEWED BY: Joe Massey DATE: 1/28/2025 PHONE: (402) 471-4181
COMMENTS: Nebraska Department of Transportation’s assessment of no net fiscal impact from LB 373 appears
reasonable.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 373 AM: AGENCY/POLT. SUB: Nebraska Association of C ounty Officials
REVIEWED BY: Joe Massey DATE: 1/28/2025 PHONE: (402) 471-4181
COMMENTS: The Nebraska Association of County Officials assessment of minimal fiscal impact from LB 373 appears
reasonable.
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 373 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Association of County Officials (NACO)
Prepared by:
(3) Elaine Menzel Date Prepared:
(4)
1/21/2024 Phone:
(5)
402.434.5660
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:
LB373 would change provisions relating to section lines and vacation or abandonment of public roads.
No
road study would be required to be conducted for a vacation or abandonment under the proposed changes
under LB373.
The fiscal impact of LB373 is expected to be a minimal reduction to counties.
______________________________________________ _BREAKDOWN BY MAJOR OBJECTS OF EXPENDITU RE
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. 2025
LB
(1) 373 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Department of Transportation
Prepared by:
(3) Jenessa Boynton Date Prepared:
(4)
1/23/2025 Phone:
(5)
402-479-4691
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:
LB 373 proposes to change provisions relating to the perpetuation of existing government corners. In addition,
the bill changes provisions relat ed to vacation or abandonment of public roads.
No fiscal impact is anticipated to the Department.
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXPEN DITURE
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……………………………… .....