PREPARED BY: John Wiemer
LB 495 DATE PREPARED: February 24, 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 495 amends the Property Tax Request Act.
The bill removes community colleges from the political subdivision s which have requirements under section 77 -1633 if the political
subdivision seeks to increase its property tax request by more than the allowable growth percentage.
The bill contains the emergency clause.
The Department of Revenue estimat es no impact to General Fund revenues and no costs to it to implement the bill. There is no basis to
disagree with this estimate.
Community colleges could see reduced expenditures as a result of no longer paying for postcard costs.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 495 AM: AGENCY/POLT. SUB: Department of Revenue
REVIEWED BY: Kimberly Burns DATE: 02/21/2025 PHONE: (402) 471-4171
COMMENTS: Concur with the Department of Revenue’s assessment of no fiscal impact from LB 495.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 495 AM: AGENCY/POLT. SUB: Nebraska Community College Association
REVIEWED BY: Kimberly Burns DATE: 02/13/2025 PHONE: (402) 471-4171
COMMENTS: Nebraska Community College Association’s estimate of potential fiscal impact appears reasonable based
on the supplemental information provided.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 495 AM: AGENCY/POLT. SUB: Metropolitan Community College
REVIEWED BY: Kimberly Burns DATE: 02/13/2025 PHONE: (402) 471-4171
COMMENTS: Concur with Metropolitan Community College’s assessment of no fiscal impact from LB 495.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 495 AM: AGENCY/POLT. SUB: Nebraska Association of County Officials
REVIEWED BY: Kimberly Burns DATE: 02/13/2025 PHONE: (402) 471-4171
COMMENTS: Concur with the Nebraska Association of County Officials’ assessment of no fiscal impact from LB 495.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 495 AM: AGENCY/POLT. SUB: Lancaster County Assessor/Register of Deeds
REVIEWED BY: Kimberly Burns DATE: 02/13/2025 PHONE: (402) 471-4171
COMMENTS: Concur with the Lancaster County Assessor/Register of Deeds’ assessment of no fiscal impact
from LB 495.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 495 AM: AGENCY/POLT. SUB: Lancaster County, Nebraska
REVIEWED BY: Kimberly Burns DATE: 02/13/2025 PHONE: (402) 471-4171
COMMENTS: Concur with Lancaster County’s assessment of no fiscal impact from LB 495.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 495 AM: AGENCY/POLT. SUB: Lancaster County Clerk
REVIEWED BY: Kimberly Burns DATE: 02/13/2025 PHONE: (402) 471-4171
COMMENTS: Concur with the Lancaster County Clerk’s assessment of no fiscal impact from LB 495.
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 495 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Community College Association
Prepared by:
(3) Courtney Wittstruck Date Prepared:
(4)
Jan. 29, 2025 Phone:
(5)
402-471-4685
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
-$172,504 -$172,504
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
Explanation of Estimate:
This is a somewhat complicated fiscal note because not every college (or political subdivision, for that matter)
meets the requirements to be included on each county’s postcard every year. A college may be on several
counties’ postcards one year, on only a few counties’ postcards the next, and on zero postcards the year after
that. For the years they are on the postcar d, the county charges the colleges their proportional cost. For the
years they are not on the postcards, colleges are not charged at all.
Colleges do not receive any additional funding for the cost of the postcards, so any postcard costs must be
absorbed by the colleges within their existing budgets. Removing community colleges from the postcards will ,
therefore, not result in any increased revenue, but rather fewer required expenditures. The result will basically
be future cost avoidance
To calculate the above estimate, I took colleges’ actual postcard costs and added 5.7% for the recent postcard
postage increase. A lthough Central Community College had not incurred any postcard costs to date, it does
not mean they might not incur these costs in the future, and if so, such costs would not be reflected in this
calculation. This calculation is merely a snapshot in time.
Actual Cost5.7% Postage
Increase
Tot al
Central 0 1.057 $ -
Mid-Plains $ 32,180 1.057 $ 34,014
Southeast $ 81,506 1.057 $ 86,152
Northeast $ 30,750 1.057 $ 32,503
Western $ 18,765 1.057 $ 19,835
$ 172,504 NCCA Total
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJ ECTS 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) 495 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Lancaster County Assessor/Register of Deeds
Prepared by:
(3) Dan Nolte Date Prepared:
(4)
1/28/25 Phone:
(5)
402-441-7463
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:
This legislation will not have a fiscal impact on this office.
_____________________________________________________________________________________________________ _
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) 495 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Lancaster County, Nebraska
Prepared by:
(3) Dennis Meyer Date Prepared:
(4)
1/30/2025 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:
LB495 does not impose direct financial impact on Lancaster County, it does increase administrative responsibilities
related to taxpayer notifications, joint hearings, and compliance oversight.
_____________________________________________________________________________________________________ _
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) 495 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Lancaster County Clerk
Prepared by:
(3) Matt Hansen Date Prepared:
(4)
1-27-2025 Phone:
(5)
(402)441-7481
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
0 0 0 0
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……………………………… .....
LB 495 Fiscal Note 2025
State Agency Estimate
State Agency Name: Department of Revenue Date Due LFO:
Approved by: James R. Kamm Date Prepared: 02/21/2025 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 495 removes community college from the Property Tax Request Act. Community college is removed from
the definition of a political subdivision and the statutes that discuss a political subdivision's property tax request.
It is estimated that LB 495 will have no impact on the General Fund revenues.
It is estimated that there will be no costs to the Department of Revenue to implement this bill.
This bill contains an emergency clause and becomes law upon enactment. Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 495 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Metropolitan Community College
Prepared by:
(3) Brenda Schumacher Date Prepared:
(4)
1/29/2025 Phone:
(5)
(531)622-2406
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
0 0 0 0
CASH FUNDS
0 0 0 0
FEDERAL FUNDS
0 0 0 0
OTHER FUNDS
0 0 0 0
TOTAL FUNDS
0 0 0 0
Explanation of Estimate
This bill does not have a financial impact on MCC but would keep us from having to go to the joint public
hearing for a nonmaterial amount since we are only receiving property tax on the .02 cents for capital fund.
_____________________________________________________________________________________________________ _
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) 495 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Association of County Officials
Prepared by:
(3) Elaine Menzel Date Prepared:
(4)
1/28 /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:
LB495 would remove community colleges from the requirements of the Property Tax Request Act.
There is expected to be no fiscal impact to counties if this legislation were to be enacted.
_____________________________________________________________________________________________________ _
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……………………………… .....