NE Code § 13-519 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-519 - Governmental unit; adoption of budget; limitations; additional increases authorized; procedure.

13-519.  Governmental unit; adoption of budget; limitations; additional increases authorized; procedure.(1)(a) Subject to subdivisions (1)(b) and (c) of this section, for all fiscal years beginning on or after July 1, 1998, no governmental unit shall adopt a budget containing a total of budgeted restricted funds more than the last prior year's total of budgeted restricted funds plus allowable growth plus the basic allowable growth percentage of the base limitation established under section 77-3446. For the second fiscal year in which a county will receive a full year of receipts from the tax imposed in sections 77-27,223 to 77-27,227, the prior year's total of restricted funds shall be the prior year's total of restricted funds plus the total receipts from the tax imposed in sections 77-27,223 to 77-27,227 in the prior year. If a governmental unit transfers the financial responsibility of providing a service financed in whole or in part with restricted funds to another governmental unit or the state, the amount of restricted funds associated with providing the service shall be subtracted from the last prior year's total of budgeted restricted funds for the previous provider and may be added to the last prior year's total of restricted funds for the new provider. For governmental units that have consolidated, the calculations made under this section for consolidating units shall be made based on the combined total of restricted funds, population, or full-time equivalent students of each governmental unit.(b) For all fiscal years beginning on or after July 1, 2008, educational service units may exceed the limitations of subdivision (1)(a) of this section to the extent that one hundred ten percent of the needs for the educational service unit calculated pursuant to section 79-1241.03 exceeds the budgeted restricted funds allowed pursuant to subdivision (1)(a) of this section.(c) For fiscal year 2017-18, the last prior year’s total of restricted funds for counties shall be the last prior year’s total of restricted funds less the last prior year’s restricted funds budgeted by counties under sections 39-2501 to 39-2520, plus the last prior year’s amount of restricted funds budgeted by counties under sections 39-2501 to 39-2520 to be used for capital improvements.(d) The limitations of subdivision (1)(a) of this section shall not apply to the budget or budget statement adopted by a regional metropolitan transit authority for the first five fiscal years commencing on the January 1 that follows the effective date of the conversion of the transit authority established under the Transit Authority Law into a regional metropolitan transit authority.(2) A governmental unit may exceed the limit provided in subdivision (1)(a) of this section for a fiscal year by up to an additional one percent upon the affirmative vote of at least seventy-five percent of the governing body.(3) A governmental unit may exceed the applicable allowable growth percentage otherwise prescribed in this section by an amount approved by a majority of legal voters voting on the issue at a special election called for such purpose upon the recommendation of the governing body 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 governmental unit. The recommendation of the governing body or the petition of the legal voters shall include the amount and percentage by which the governing body would increase its budgeted restricted funds for the ensuing year over and above the current year's budgeted restricted funds. The county clerk or election commissioner shall call for a special election on the issue within thirty days after the receipt of such governing body recommendation or legal voter petition. The election shall be held pursuant to the Election Act, and all costs shall be paid by the governing body. The issue may be approved on the same question as a vote to exceed the levy limits provided in section 77-3444.(4) In lieu of the election procedures in subsection (3) of this section, any governmental unit may, for a period of one year, exceed the allowable growth percentage otherwise prescribed in this section by an amount approved by a majority of legal voters voting at a meeting of the residents of the governmental unit, called after notice is published in a newspaper of general circulation in the governmental unit at least twenty days prior to the meeting. At least ten percent of the registered voters residing in the governmental unit shall constitute a quorum for purposes of taking action to exceed the allowable growth percentage. If a majority of the registered voters present at the meeting vote in favor of exceeding the allowable growth percentage, a copy of the record of that action shall be forwarded to the Auditor of Public Accounts along with the budget documents. The issue to exceed the allowable growth percentage may be approved at the same meeting as a vote to exceed the limits or final levy allocation provided in section 77-3444.Source   Laws 1996, LB 299, § 2;   Laws 1998, LB 989, § 2;  Laws 2001, LB 329, § 9;  Laws 2002, LB 259, § 7;  Laws 2003, LB 9, § 1;  Laws 2005, LB 38, § 1;  Laws 2008, LB1154, § 2;  Laws 2009, LB121, § 1;  Laws 2009, LB501, § 1;  Laws 2010, LB1072, § 2;  Laws 2015, LB261, § 1;  Laws 2017, LB382, § 2;  Laws 2019, LB212, § 1;  Laws 2019, LB492, § 27.  Cross References   Election Act, see section 32-101.  Transit Authority Law, see section 14-1826.