reglab/housing_qa huggingface dataset:
NE Code § 79-1007.21 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1007.21 - Two-year new school adjustment; school district; application; department; powers.

79-1007.21.  Two-year new school adjustment; school district; application; department; powers.(1) For school fiscal year 2009-10 and each school fiscal year thereafter, school districts may apply to the department for a two-year new school adjustment, on a form prescribed by the department, on or before October 15 of the school fiscal year immediately preceding the school fiscal year for which the first-year new school adjustment would be included in the calculation of state aid. Such form shall require evidence of recent and expected student growth, evidence that a new building or the expansion or remodeling of an existing building is being completed to provide additional student capacity to accommodate such growth and not to replace an existing building, evidence that the school fiscal year for which the district would receive the first-year adjustment will be the first full school fiscal year for which students will utilize such additional capacity, and evidence of the estimated additional student capacity to be provided by the project. On or before the immediately following December 1, the department shall approve the estimated additional capacity for use in the adjustment, approve a modified estimated additional capacity for use in the adjustment, or deny the application based on the requirements of this section, the evidence submitted on the application, and any other information provided by the department. Each approval shall include an approved estimated additional student capacity for the new building. The state board shall establish procedures for appeal of decisions of the department to the state board for final determination.(2) The first-year new school adjustment for each approved district shall equal the school district's basic funding per formula student multiplied by twenty percent of the approved estimated additional student capacity. The second-year new school adjustment for each approved district shall equal the school district's basic funding per formula student multiplied by ten percent of the approved estimated additional student capacity.Source  Laws 2008, LB988, § 23;  Laws 2009, LB549, § 31.
NE Code § 79-1008.01 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1008.01 - Equalization aid; amount.

79-1008.01.  Equalization aid; amount.Each local system shall receive equalization aid in the amount that the total formula need, as determined pursuant to section 79-1007.11, exceeds its total formula resources, as determined pursuant to section 79-1017.01. The equalization aid for a local system shall be zero if the total formula resources equals or exceeds the total formula need for such local system.Source   Laws 1997, LB 710, § 11;   Laws 1997, LB 806, § 38;   Laws 1998, LB 989, § 7;   Laws 1998, Spec. Sess., LB 1, § 19;  Laws 1999, LB 149, § 6;  Laws 2001, LB 797, § 20;  Laws 2002, LB 898, § 8;  Laws 2003, LB 540, § 4;  Laws 2004, LB 1093, § 5;  Laws 2006, LB 1024, § 84;  Laws 2008, LB988, § 33;  Laws 2009, First Spec. Sess., LB5, § 10;  Laws 2011, LB8, § 2;  Laws 2011, LB18, § 5;  Laws 2011, LB235, § 12;  Laws 2016, LB959, § 5;  Laws 2019, LB675, § 9.
NE Code § 79-1009.01 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1009.01 - Converted contract option students; department; calculations; notice to applicant district.

79-1009.01.  Converted contract option students; department; calculations; notice to applicant district.For school fiscal years prior to school fiscal year 2027-28, a district which will have converted contract option students shall apply to the department on a form approved by the department within fifteen days after April 27, 2011, for converted contract option students for school fiscal year 2011-12 and on or before November 1 of the calendar year preceding the beginning of all other school fiscal years for which there will be converted contract option students. The department shall determine the amount of tuition receipts from converted contracts to be excluded from the calculation of local system formula resources for each of the first two school fiscal years for which the converted contract will not be in effect and shall determine the number of converted contract option students to be attributed to the receiving district in the calculation of state aid for the first school fiscal year for which the converted contract will not be in effect, and the same number shall be attributed as optioning out of the resident school district. In the final calculation of state aid pursuant to section 79-1065, students that were attributed as optioning into or out of a district shall be replaced with the actual number from fall membership. The department shall notify the applicant district within thirty days after receipt of the completed application.Source Laws 2011, LB235, § 15.
NE Code § 79-1015.01 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1015.01 - Local system formula resources; local effort rate yield; determination.

79-1015.01.  Local system formula resources; local effort rate yield; determination.(1) Local system formula resources shall include local effort rate yield which shall be computed as prescribed in this section.(2) For each school fiscal year except school fiscal years 2017-18 and 2018-19: (a) For state aid certified pursuant to section 79-1022, the local effort rate shall be the maximum levy, for the school fiscal year for which aid is being certified, authorized pursuant to subdivision (2)(a) of section 77-3442 less five cents; (b) for the final calculation of state aid pursuant to section 79-1065, the local effort rate shall be the rate which, when multiplied by the total adjusted valuation of all taxable property in local systems receiving equalization aid pursuant to the Tax Equity and Educational Opportunities Support Act, will produce the amount needed to support the total formula need of such local systems when added to state aid appropriated by the Legislature and other actual receipts of local systems described in section 79-1018.01; and (c) the local effort rate yield for such school fiscal years shall be determined by multiplying each local system's total adjusted valuation by the local effort rate.(3) For school fiscal years 2017-18 and 2018-19: (a) For state aid certified pursuant to section 79-1022, the local effort rate shall be the maximum levy, for the school fiscal year for which aid is being certified, authorized pursuant to subdivision (2)(a) of section 77-3442 less two and ninety-seven hundredths cents; (b) for the final calculation of state aid pursuant to section 79-1065, the local effort rate shall be the rate which, when multiplied by the total adjusted valuation of all taxable property in local systems receiving equalization aid pursuant to the Tax Equity and Educational Opportunities Support Act, will produce the amount needed to support the total formula need of such local systems when added to state aid appropriated by the Legislature and other actual receipts of local systems described in section 79-1018.01; and (c) the local effort rate yield for such school fiscal years shall be determined by multiplying each local system's total adjusted valuation by the local effort rate.Source   Laws 1997, LB 806, § 45;   Laws 1998, Spec. Sess., LB 1, § 23;  Laws 1999, LB 149, § 8;  Laws 2001, LB 797, § 24;  Laws 2007, LB641, § 27;  Laws 2008, LB988, § 38;  Laws 2011, LB235, § 16;  Laws 2013, LB407, § 11;  Laws 2014, LB725, § 2;  Laws 2017, LB409, § 3.
NE Code § 79-1017.01 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1017.01 - Local system formula resources; amounts included.

79-1017.01.  Local system formula resources; amounts included.For state aid calculated for each school fiscal year, local system formula resources includes other actual receipts determined pursuant to section 79-1018.01, net option funding determined pursuant to section 79-1009, allocated income tax funds determined pursuant to section 79-1005.01, and community achievement plan aid determined pursuant to section 79-1005, and is reduced by amounts paid by the district in the most recently available complete data year as property tax refunds pursuant to or in the manner prescribed by section 77-1736.06.Source   Laws 1997, LB 806, § 48;  Laws 2002, LB 898, § 11;  Laws 2009, LB545, § 14;  Laws 2011, LB235, § 17;  Laws 2013, LB407, § 12;  Laws 2014, LB967, § 17;  Laws 2015, LB519, § 14;  Laws 2016, LB959, § 7;  Laws 2016, LB1067, § 40;  Laws 2017, LB512, § 14;  Laws 2019, LB675, § 10.
NE Code § 79-1020 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1020 - Aid allocation adjustments; department; duties.

79-1020.  Aid allocation adjustments; department; duties.Nothing in the Tax Equity and Educational Opportunities Support Act shall be construed as altering, amending, or changing in any manner the duties or obligations of the department under section 79-1065, and the provisions of the act shall not be construed as relieving the department of its obligation to make appropriate aid allocation adjustments following a final determination of the amount of funds due to any school district or local system under the provisions of or through the operation of the act.Source   Laws 1995, LB 542, § 3;   R.S.Supp.,1995, § 79-3811.02;   Laws 1996, LB 900, § 666;   Laws 1996, LB 1050, § 28;   Laws 1998, Spec. Sess., LB 1, § 26.
NE Code § 79-1021 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1021 - Tax Equity and Educational Opportunities Fund; created; investment.

79-1021.  Tax Equity and Educational Opportunities Fund; created; investment.The Tax Equity and Educational Opportunities Fund is created. The fund shall receive dedicated income tax appropriations and appropriations made by the Legislature to fund the Tax Equity and Educational Opportunities Support Act and shall be administered by the state board. Any money in the fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.Source   Laws 1990, LB 1059, § 12;   Laws 1994, LB 1066, § 94;   Laws 1995, LB 840, § 8;   R.S.Supp.,1995, § 79-3812;   Laws 1996, LB 900, § 667;   Laws 1996, LB 1050, § 29;   Laws 1998, Spec. Sess., LB 1, § 27.  Cross References   Nebraska Capital Expansion Act, see section 72-1269.  Nebraska State Funds Investment Act, see section 72-1260.
NE Code § 79-1022 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1022 - Distribution of income tax receipts and state aid; effect on budget.

79-1022.  Distribution of income tax receipts and state aid; effect on budget.(1) On or before May 1, 2020, and on or before March 1 of each year thereafter, the department shall determine the amounts to be distributed to each local system for the ensuing school fiscal year pursuant to the Tax Equity and Educational Opportunities Support Act and shall certify the amounts to the Director of Administrative Services, the Auditor of Public Accounts, and each local system. On or before May 1, 2020, and on or before March 1 of each year thereafter, the department shall report the necessary funding level for the ensuing school fiscal year to the Governor, the Appropriations Committee of the Legislature, and the Education Committee of the Legislature. The report submitted to the committees of the Legislature shall be submitted electronically. Except as otherwise provided in this subsection, certified state aid amounts, including adjustments pursuant to section 79-1065.02, shall be shown as budgeted non-property-tax receipts and deducted prior to calculating the property tax request in the local system's general fund budget statement as provided to the Auditor of Public Accounts pursuant to section 79-1024.(2) Except as provided in this subsection, subsection (8) of section 79-1016, and sections 79-1005, 79-1033, and 79-1065.02, the amounts certified pursuant to subsection (1) of this section shall be distributed in ten as nearly as possible equal payments on the last business day of each month beginning in September of each ensuing school fiscal year and ending in June of the following year, except that when a local system is to receive a monthly payment of less than one thousand dollars, such payment shall be one lump-sum payment on the last business day of December during the ensuing school fiscal year.Source   Laws 1990, LB 1059, § 13;   Laws 1991, LB 511, § 79;   Laws 1992, LB 245, § 84;   Laws 1994, LB 1290, § 8;   Laws 1994, LB 1310, § 16;   Laws 1995, LB 840, § 9;   R.S.Supp.,1995, § 79-3813;   Laws 1996, LB 900, § 668;   Laws 1996, LB 1050, § 30;   Laws 1997, LB 710, § 13;   Laws 1997, LB 713, § 5;   Laws 1997, LB 806, § 51;   Laws 1998, Spec. Sess., LB 1, § 28;  Laws 1999, LB 149, § 10;  Laws 1999, LB 194, § 35;  Laws 1999, LB 813, § 23;  Laws 2002, LB 898, § 12;  Laws 2002, Second Spec. Sess., LB 4, § 1;  Laws 2003, LB 67, § 12;  Laws 2003, LB 540, § 5;  Laws 2004, LB 973, § 67;  Laws 2005, LB 126, § 47;  Laws 2005, LB 198, § 3;  Laws 2006, LB 1024, § 86;   Referendum 2006, No. 422;  Laws 2007, LB21, § 3;  Laws 2007, LB641, § 28;  Laws 2008, LB988, § 41;  Laws 2009, LB61, § 1;  Laws 2009, LB545, § 15;  Laws 2009, LB548, § 1;  Laws 2010, LB711, § 2;  Laws 2010, LB1071, § 19;  Laws 2011, LB18, § 6;  Laws 2012, LB633, § 1;  Laws 2012, LB782, § 159;  Laws 2013, LB408, § 1;  Laws 2014, LB838, § 1;  Laws 2016, LB1067, § 43;  Laws 2017, LB119, § 1;  Laws 2019, LB430, § 1;  Laws 2019, LB675, § 11;  Laws 2020, LB880, § 1.
NE Code § 79-1022.02 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1022.02 - School fiscal year 2020-21 certifications null and void.

79-1022.02.  School fiscal year 2020-21 certifications null and void.Notwithstanding any other provision of law, any certification of state aid pursuant to section 79-1022, certification of budget authority pursuant to section 79-1023, and certification of applicable allowable reserve percentages pursuant to section 79-1027 completed prior to February 13, 2020, for school fiscal year 2020-21 are null and void.Source  Laws 2002, LB 898, § 13;  Laws 2003, LB 540, § 6;  Laws 2008, LB988, § 42;  Laws 2011, LB18, § 7;  Laws 2012, LB633, § 2;  Laws 2017, LB119, § 2;  Laws 2019, LB430, § 2;  Laws 2020, LB880, § 2.
NE Code § 79-1023 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1023 - School district; general fund budget of expenditures; limitation; department; certification.

79-1023.  School district; general fund budget of expenditures; limitation; department; certification.(1) On or before May 1, 2020, and on or before March 1 of each year thereafter, the department shall determine and certify to each school district budget authority for the general fund budget of expenditures for the ensuing school fiscal year.(2) Except as provided in sections 79-1028.01, 79-1029, 79-1030, and 81-829.51, each school district shall have budget authority for the general fund budget of expenditures equal to the greater of (a) the general fund budget of expenditures for the immediately preceding school fiscal year minus exclusions pursuant to subsection (1) of section 79-1028.01 for such school fiscal year with the difference increased by the basic allowable growth rate for the school fiscal year for which budget authority is being calculated, (b) the general fund budget of expenditures for the immediately preceding school fiscal year minus exclusions pursuant to subsection (1) of section 79-1028.01 for such school fiscal year with the difference increased by an amount equal to any student growth adjustment calculated for the school fiscal year for which budget authority is being calculated, or (c) one hundred ten percent of formula need for the school fiscal year for which budget authority is being calculated minus the special education budget of expenditures as filed on the school district budget statement on or before September 30 for the immediately preceding school fiscal year, which special education budget of expenditures is increased by the basic allowable growth rate for the school fiscal year for which budget authority is being calculated.(3) For any school fiscal year for which the budget authority for the general fund budget of expenditures for a school district is based on a student growth adjustment, the budget authority for the general fund budget of expenditures for such school district shall be adjusted in future years to reflect any student growth adjustment corrections related to such student growth adjustment.Source   Laws 1990, LB 1059, § 14;   Laws 1991, LB 829, § 33;   Laws 1992, LB 1063, § 202;   Laws 1992, Second Spec. Sess., LB 1, § 173;   Laws 1995, LB 613, § 3;   Laws 1996, LB 299, § 27;   R.S.Supp.,1995, § 79-3814;   Laws 1996, LB 900, § 669;   Laws 1998, LB 989, § 8;  Laws 2003, LB 67, § 13;  Laws 2008, LB988, § 43;  Laws 2009, LB61, § 2;  Laws 2009, LB545, § 16;  Laws 2009, LB548, § 2;  Laws 2009, First Spec. Sess., LB5, § 11;  Laws 2010, LB711, § 3;  Laws 2010, LB1071, § 20;  Laws 2011, LB18, § 8;  Laws 2011, LB235, § 19;  Laws 2012, LB633, § 3;  Laws 2013, LB408, § 2;  Laws 2014, LB838, § 2;  Laws 2015, LB283, § 3;  Laws 2017, LB119, § 3;  Laws 2019, LB430, § 3;  Laws 2020, LB880, § 3;  Laws 2021, LB644, § 23.   Operative Date: January 1, 2022  Cross References  Retirement expenditures, not exempt from limitations, see section 79-977.
NE Code § 79-1025 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1025 - Basic allowable growth rate.

79-1025.  Basic allowable growth rate.The basic allowable growth rate for general fund expenditures other than expenditures for special education shall be the base limitation established under section 77-3446. The budget authority for special education for all classes of school districts shall be the actual anticipated expenditures for special education subject to the approval of the state board. Such budget authority and funds generated pursuant to such budget authority shall be used only for special education expenditures.Source   Laws 1990, LB 1059, § 16;   Laws 1991, LB 511, § 81;   Laws 1992, LB 245, § 86;   Laws 1992, LB 1063, § 203;   Laws 1992, Second Spec. Sess., LB 1, § 174;   Laws 1995, LB 613, § 4;   Laws 1996, LB 299, § 28;   R.S.Supp.,1995, § 79-3816;   Laws 1996, LB 900, § 671;   Laws 1998, LB 989, § 9;   Laws 1998, Spec. Sess., LB 1, § 30;  Laws 2003, LB 540, § 7;  Laws 2011, LB235, § 20. Cross References  Retirement expenditures, not exempt from limitations, see section 79-977.
NE Code § 79-1027 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1027 - Budget; restrictions.

79-1027.  Budget; restrictions.No district shall adopt a budget, which includes total requirements of depreciation funds, necessary employee benefit fund cash reserves, and necessary general fund cash reserves, exceeding the applicable allowable reserve percentages of total general fund budget of expenditures as specified in the schedule set forth in this section.  Average daily Allowable    membership of reserve    district percentage    0 - 471 45    471.01 - 3,044 35    3,044.01 - 10,000 25    10,000.01 and over 20   On or before May 1, 2020, and on or before March 1 each year thereafter, the department shall determine and certify each district's applicable allowable reserve percentage for the ensuing school fiscal year.Each district with combined necessary general fund cash reserves, total requirements of depreciation funds, and necessary employee benefit fund cash reserves less than the applicable allowable reserve percentage specified in this section may, notwithstanding the district's applicable allowable growth rate, increase its necessary general fund cash reserves such that the total necessary general fund cash reserves, total requirements of depreciation funds, and necessary employee benefit fund cash reserves do not exceed such applicable allowable reserve percentage.Source   Laws 1990, LB 1059, § 18;   Laws 1991, LB 511, § 83;   Laws 1992, LB 245, § 88;   Laws 1992, LB 1063, § 204;   Laws 1992, Second Spec. Sess., LB 1, § 175;   R.S.1943, (1994), § 79-3818;   Laws 1996, LB 900, § 673;   Laws 1998, Spec. Sess., LB 1, § 31;  Laws 1999, LB 149, § 12;  Laws 1999, LB 813, § 26;  Laws 2001, LB 797, § 28;  Laws 2002, LB 460, § 2;  Laws 2003, LB 67, § 16;  Laws 2005, LB 126, § 49;   Referendum 2006, No. 422;  Laws 2007, LB21, § 5;  Laws 2009, LB61, § 4;  Laws 2009, LB545, § 18;  Laws 2009, LB548, § 4;  Laws 2010, LB711, § 5;  Laws 2010, LB1071, § 22;  Laws 2011, LB18, § 10;  Laws 2012, LB633, § 4;  Laws 2013, LB408, § 3;  Laws 2014, LB838, § 3;  Laws 2017, LB119, § 4;  Laws 2019, LB430, § 4;  Laws 2020, LB880, § 4.
NE Code § 79-1029 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1029 - Budget authority for general fund budget of expenditures; vote to exceed; procedure.

79-1029.  Budget authority for general fund budget of expenditures; vote to exceed; procedure.A school district may exceed the budget authority for the general fund budget of expenditures prescribed in section 79-1023 by an amount approved by a majority of legal voters voting on the issue at a primary, general, or special election called for such purpose upon the recommendation of the board or upon the receipt by the county clerk or election commissioner of a petition requesting an election, signed by at least five percent of the legal voters of the district. The recommendation of the board or the petition of the legal voters shall include the amount by which the board would increase its general fund budget of expenditures for the ensuing school year over and above the budget authority for the general fund budget of expenditures prescribed in section 79-1023. The county clerk or election commissioner shall place the question on the primary or general election ballot or call for a special election on the issue after the receipt of such board recommendation or legal voter petition. The election shall be held pursuant to the Election Act or section 77-3444, and all costs for a special election shall be paid by the district. A vote to exceed the budget authority for the general fund budget of expenditures prescribed in section 79-1023 may be approved on the same question as a vote to exceed the levy limits provided in section 77-3444.Source   Laws 1990, LB 1059, § 20;   Laws 1991, LB 511, § 85;   Laws 1992, LB 245, § 90;   Laws 1994, LB 76, § 608;   Laws 1996, LB 299, § 31;   R.S.1943, (1994), § 79-3820;   Laws 1996, LB 900, § 675;   Laws 1997, LB 345, § 29;   Laws 1998, LB 989, § 12;  Laws 1999, LB 813, § 28;  Laws 2000, LB 1213, § 1;  Laws 2003, LB 67, § 19;  Laws 2008, LB988, § 47;  Laws 2011, LB235, § 22;  Laws 2018, LB377, § 63.  Cross References  Election Act, see section 32-101.
NE Code § 79-1030 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1030 - Unused budget authority for general fund budget of expenditures; carried forward; limitation.

79-1030.  Unused budget authority for general fund budget of expenditures; carried forward; limitation.A school district may choose not to increase its general fund budget of expenditures by the full amount of budget authority for the general fund budget of expenditures as calculated pursuant to section 79-1023. In such cases, the department shall calculate the amount of unused budget authority which shall be carried forward to future budget years. The amount of unused budget authority that may be used by a district in a single school fiscal year to increase its general fund budget of expenditures above the budget authority for the general fund budget of expenditures as calculated pursuant to section 79-1023 shall be limited to two percent of the difference of the general fund budget of expenditures minus the sum of special grant funds, the special education budget of expenditures, and exceptions pursuant to subsection (1) of section 79-1028.01 for the immediately preceding school fiscal year.Source   Laws 1990, LB 1059, § 21;   R.S.1943, (1994), § 79-3821;   Laws 1996, LB 900, § 676;   Laws 1998, LB 989, § 13;   Laws 1998, Spec. Sess., LB 1, § 32;  Laws 2006, LB 1024, § 91;  Laws 2010, LB1071, § 23;  Laws 2011, LB235, § 23;  Laws 2018, LB377, § 64.