PREPARED BY: Eric Kasik
LB 663 DATE PREPARED: February 27, 2025
PHONE: 402-471-0053
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 663 amends statute regarding county boards and commissions.
• It sets an educational requirement of 2 hours per term for county commission and county board members.
• It requires county officials to base decisions on conditional use permits solely on county zoning regulations
• It disallows requiring federal, state or other local permit when deciding on conditional use permits
• It sets a timeline for county commissions to follow when processing an application for conditional use permits:
o 30 days to determine application is complete
o 10 days to communicate an application is incomplete
o 30 additional days after receiving information to complete the application
o 90 days to grant or deny the conditional use permit or make a recommendation to the county board
o If the conditional use permit requires a higher level of approval, the timeline starts over.
This legislation will have a fiscal impact to counties.
However, there is no fiscal impact to state government.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 663 AM: AGENCY/POLT. SUB: Nebraska Auditor of Public Accounts
REVIEWED BY: Joe Massey DATE: 1/24/2025 PHONE: (402) 471-4181
COMMENTS: No basis to disagree with the Nebraska Auditor of Public Accounts assessment of no fiscal impact
from LB 663
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 663 AM: AGENCY/POLT. SUB: Douglas County
REVIEWED BY: Joe Massey DATE: 1/31/2025 PHONE: (402) 471-4181
COMMENTS: No basis to disagree with the Douglas County assessment of fiscal impact from LB 663
Please complete ALL (5) blanks in the first three lines. 2025
LB663
(1)
Provide for required education for members of county planning commissions
and county boards and change provisions relating to conditional use or special
exception determinations by county planning commissions and county boards
FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Douglas County
Prepared by:
(3) Kent E. Holm Date Prepared:
(4)
29 Jan 2025 Phone:
(5)
402-444-3959
ESTIM ATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
2133.82 0 2197.83 0
CASH FUNDS
0 0 0 0
FEDERAL FUNDS
0 0 0 0
OTHER FUNDS
0 0 0 0
TOTAL FUNDS
2133.82 0 2197.83 0
Explanation of Estimate:
Planning Commission members: 9 members serving staggered 3- year terms. Provide at least one 2 hour
training to 3 Commission members each year.
County Board members: 7 members serving staggered 4- year terms. Provide at least one 2 hour training
every other year to the members of the Board most recently elected.
Training costs will depend on what gets developed, the format of the trai ning, and how often the training
materials are updated. The assumption is that a pre- recorded video format and/or virtual interactive training
formats will be available to use. For purposes of this estimate, the Planning and Zoning Coordinator and
Planning and Zoning Assistant will each spend 4 hours each year preparing the Planning Commission member
training and 4 hours each year preparing the County Board member training. They each will spend up to 9
hours each year on the presentation of the training to Planning Commission members and up to 12 hours each
year on the presentation of the training to County Board members. Assumed per hour costs for the Planning
and Zoning Coordinator and Planning and Zoning Assistant are $36.60 and $20 .00, respectively. A 3%
increase is assumed for the 2026- 2027 expenditures. Benefits are calculated at 30% of the hourly wage.
Operating expenses and travel expenses will be dependent on the training formats and cannot be calculated at
this time.
Requirements for reporting are not defined so costs for that are not included here.
This is an unfunded mandate as no revenue to cover the additional expenses is provided.
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJO R OBJECTS OF EXPENDITURE
Personal Services:
POSITION TITLE
NUMBER OF POSITIONS
25-26 26-27
2025-26
EXPENDITURES
2026-27
EXPENDITURES
Planning and Zoning Coordinator 1 1 1061.4 1093.24
Planning and Zoning Assistant 1 1 580 597.40
Benefits………………………………...…… 492.42 507.19 Operating…………………………...………. TBD TBD
Travel……………………………………….. TBD TBD
Capital outlay…………………...…………..
Aid…………………………………………...
Capital improvements……………………...
TOTAL……………………………… ..... 2133.82 2197.83
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 663 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Auditor of Public Accounts
Prepared by:
(3) Craig Kubicek Date Prepared:
(4)
1/23/2025 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:
No 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……………………………… .....