PREPARED BY: John Wiemer
LB 384 DATE PREPARED: February 12, 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 384 amends the Property Tax Request Act.
The bill changes requirements needing to be meet if any political subdivision seeks to increase its property tax request by more than
the allowable growth percentage. The bill changes section 77-1633 (3)(b) so at least a majority of the elected members, a change from
one elected official, of the governing body of each participating political subdivision shall attend the joint public hearing under the Act.
No fiscal impact to the state.
The Nebraska Association of County Officials notes that coordinating schedules among the officials increases the possibility of not
complying with the Act, which would then cause the political subdiv ision’s property tax request to revert back to the prior year’s request.
TECHNICAL NOTE: Section 77-1633 (3)(a) states that each such political subdivision shall designate one representative to attend the
joint public hearing on behalf of the political subdivision. This would need to be changed in the bill to harmonize the language in the Ac t
to provide for a majority of elected members to attend the joint public hearing rather than one representative.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 384 AM: AGENCY/POLT. SUB: County of Lancaster
REVIEWED BY: Joe Massey DATE: 2/3/2025 PHONE: (402) 471-4181
COMMENTS: No basis to disagree with the County of Lancaster assessment of fiscal impact from LB 384
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 384 AM: AGENCY/POLT. SUB: City of Lincoln
REVIEWED BY: Ryan Yang DATE: 1/28/2025 PHONE: (402) 471-4178
COMMENTS: The City of Lincoln assessment of no fiscal impact from LB 384 appears reasonable.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 384 AM: AGENCY/POLT. SUB: Nebraska Association of County Officials
REVIEWED BY: Ryan Yang DATE: 1/28/2025 PHONE: (402) 471-4178
COMMENTS: No basis to disagree with the Nebraska Association of County Officials assessment of LB 384.
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 384 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
City of Lincoln
Prepared by:
(3) Claire Oglesby Date Prepared:
(4)
1/24/25 Phone:
(5)
402.441.8301
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:
Minimal to no fiscal impact.
_____________________________________________________________________________________________________ _
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) 384 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Association of County Officials
Prepared by:
(3) Elaine Menzel Date Prepared:
(4)
1/22 /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:
LB384 would require a majority of the county board (elected officials) and other members of the joint entity
members whose duties are outlined under the Property Tax Request Act to attend the joint meeting.
Coordinating schedules will increase the possibility of not complying with the Property Tax Request Act, which
would cause the political subdivision’s property tax request to revert back to the prior year’s request.
_____________________________________________________________________________________________________ _
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) 384 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
County of Lancaster
Prepared by:
(3) David Derbin, Chief
Administrative Officer
Date Prepared:
(4)
1/21/2025 Phone:
(5)
402-441-6865
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:
No fiscal impact.
_____________________________________________________________________________________________________ _
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……………………………… .....