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Difference between revisions of "School bond and tax elections in Nebraska"

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===Authority conducting elections===
 
===Authority conducting elections===
  
The county election commission is responsible for wording measures.<ref>[http://uniweb.legislature.ne.gov/laws/statutes.php?statute=32-207 "Nebraska Legislature" Nebraska Election Law](Referenced Statute 32.207 Nebraska Revised Statutes)</ref> <ref>[http://uniweb.legislature.ne.gov/laws/statutes.php?statute=32-211 "Nebraska Legislature" Nebraska Election Law](Referenced Statute 32.211 Nebraska Revised Statutes)</ref>
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The county election commission is responsible for wording measures.<ref>[http://uniweb.legislature.ne.gov/laws/statutes.php?statute=32-207 "Nebraska Legislature" Nebraska Election Law](Referenced Statute 32.207 Nebraska Revised Statutes)</ref><ref>[http://uniweb.legislature.ne.gov/laws/statutes.php?statute=32-211 "Nebraska Legislature" Nebraska Election Law](Referenced Statute 32.211 Nebraska Revised Statutes)</ref>
  
 
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===Needed majority===
 
===Needed majority===
  
A simple majority is required to approve ballot measures related to school bonds.<ref>[http://uniweb.legislature.ne.gov/laws/statutes.php?statute=77-3444 "Nebraska Legislature" Nebraska Property Tax Law](Referenced Statute 77.3444(2) Nebraska Revised Statutes)</ref> <ref>[http://uniweb.legislature.ne.gov/laws/statutes.php?statute=10-702  "Nebraska Legislature" Nebraska Bond Issue Law](Referenced Statute 10-702 Nebraska Revised Statutes)</ref>
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A simple majority is required to approve ballot measures related to school bonds.<ref>[http://uniweb.legislature.ne.gov/laws/statutes.php?statute=77-3444 "Nebraska Legislature" Nebraska Property Tax Law](Referenced Statute 77.3444(2) Nebraska Revised Statutes)</ref><ref>[http://uniweb.legislature.ne.gov/laws/statutes.php?statute=10-702  "Nebraska Legislature" Nebraska Bond Issue Law](Referenced Statute 10-702 Nebraska Revised Statutes)</ref>
  
 
===Special elections===
 
===Special elections===

Revision as of 10:57, 24 February 2014

School bonds
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Portal:School Bond and Tax Elections
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School bond and tax elections in Nebraska happen under three cirumstances:
  • To issue new bonding
  • To exceed a growth rate
  • To exceed its maximum property tax levy

Laws affecting school finance

Growth rate

Nebraska uses a growth rate formula like other states do to control revenue of school districts. The formula to determine the budget growth rate limit is subtracting the district's current year general fund expenditures minus the current years grant funds minus the expenditures for their special education budget to equal the left over amount. Then the district multiplies the previous year's left over amount by the current years amount then the result is multiplied times one plus the growth rate.[1]

Growth rate is determined by the base limit the district can go over its budget plus three percent. For 2009-2010 to 2012-2013 the base limit is 1.5 percent. The law dictates in normal circumstances a 2 percent base limit.[2]

Maximum levy law

Nebraska has a maximum levy law. Nebraska is similar to North Dakota and West Virginia as they all have multiple classes of levies with different limits. The general fund levy maximum is $1.05 per $100 of assessed property valuation. School districts that have a separate learning community designation are give ninety-five cents per $100 of assessed property valuation. There is a separate two cent levy limit for capital improvements.[3]

For school districts that are combined with a learning community and facing capital improvements, they can assess a eight cent per $100 levy limit which takes the takes the difference of (combined general fund and learning community) $1.05 per $100 minus the learning community levy of ninety five cents and further subtracting the two cent maximum capital improvement levy. [4]

School districts that receive federal aid can only hold a maximum levy election if its for the purpose of accepting federal aid that exceeds ten percent of its operating budget. This could restrict school districts in Nebraska on levy elections if they accept money from The American Recovery and Reinvestment Act of 2009 that could exceed the ten percent threshold.[5]

Nebraska bond issue law

Nebraska requires a ballot measure for school districts that issue new bond funding through a sinking fund levy. [6] Nebraska, like Michigan uses a sinking fund mechanisim to fund bonding for school districts. Under Nebraska Law, sinking funds are either put in interest bearing accounts or distributed using treasury notes issued by the US Treasury Department.[7]

Under Nebraska Law, school districts are allowed to use bond proceeds to

  • Purchasing a site for and erecting thereon a schoolhouse or schoolhouses or a teacherage or teacherages.
  • Purchase or erection, or purchasing an existing building or buildings for use as a schoolhouse or schoolhouses, including the site or sites upon which such building or buildings are located, and furnishing the same, in such district
  • Retiring registered warrants
  • Paying for additions to or repairs for a schoolhouse or schoolhouses or a teacherage or teacherages. [8]

Conduct of the bond election, limitations, rules

Authority conducting elections

The county election commission is responsible for wording measures.[9][10]

Election dates

Under Nebraska law, school districts can hold bond and tax elections during any general or primary election. Special elections are allowed within the allowable dates set by Nebraska law.[11]

Needed majority

A simple majority is required to approve ballot measures related to school bonds.[12][13]

Special elections

School Districts that hold a special election, must conduct the election on the first Tuesday following the second Monday of the month unless the recommendation or petition specifically provides for another day. In even-numbered years, no special elections may be held in April, May, June, October, November, or December unless the special election is held in conjunction with a statewide primary or general election.[14] The school district pays for all costs for an special election.

Wording of measures

Under Nebraska Law, ballot measures are worded for property tax related questions like this:

Shall (name of school districts) be allowed to levy a property tax not to exceed ............ cents per one hundred dollars of taxable valuation in excess of the limits prescribed by law until fiscal year ............ for the purposes of (general operations; building construction, remodeling, or site acquisition; or both general operations and building construction, remodeling, or site acquisition)?".

All measures must be worded in a nonpartisan manner and must be in numerical order on the ballot beginning with 400 going downward with other ballot measures.[16]

Required notice of bond election

Regular elections

For a general or a primary election, a petition must be made within the normal four month notice requirement set for ballot measures to the respective election commission.[17] Every school district in Nebraska must make every effort to hold a bond election on the same day of a statewide general or primary election.[18]

Special elections

Thirty days must elapse for levy and growth rate special elections before the election when a petition or resoution is submitted.[19] Fifty days must elapse before an approved resolution or petition is actually voted on in sn election involving bond issues.[20]

See also

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External links

References

  1. "Nebraska Statutes" Nebraska Growth Rate Formula(Referenced Statutes 79-1029(3) Nebraska Revised Statutes)
  2. "Nebraska Statutes" Nebraska Growth Rate Formula(Referenced Statutes 79-1023(2) Nebraska Revised Statutes)
  3. "Nebraska Legislature" Nebraska Property Tax Law(Referenced Statute 77-3442(2)(a) Nebraska Revised Statutes)
  4. "Nebraska Legislature" Nebraska Property Tax Law(Referenced Statute 77-3442(2)(b)(c)(g) Nebraska Revised Statutes)
  5. "Nebraska Legislature" Nebraska Property Tax Law(Referenced Statute 77-3442(2)(e) Nebraska Revised Statutes)
  6. "Nebraska Legislature" Nebraska Bond Issue Law(Referenced Statute 10-805 Nebraska Revised Statutes)
  7. "Nebraska Legislature" Nebraska Bond Issue Law(Referenced Statute 10-713 Nebraska Revised Statutes)
  8. "Nebraska Legislature" Nebraska Bond Issue Law(Referenced Statute 10-701 Nebraska Revised Statutes)
  9. "Nebraska Legislature" Nebraska Election Law(Referenced Statute 32.207 Nebraska Revised Statutes)
  10. "Nebraska Legislature" Nebraska Election Law(Referenced Statute 32.211 Nebraska Revised Statutes)
  11. "Nebraska Legislature" Nebraska Election Law(Referenced Statute 32.556 Nebraska Revised Statutes)
  12. "Nebraska Legislature" Nebraska Property Tax Law(Referenced Statute 77.3444(2) Nebraska Revised Statutes)
  13. "Nebraska Legislature" Nebraska Bond Issue Law(Referenced Statute 10-702 Nebraska Revised Statutes)
  14. "Nebraska Legislature" Nebraska Election Law(Referenced Statute 32.405 Nebraska Revised Statutes)
  15. "Nebraska Legislature" Nebraska Property Tax Law(Referenced Statute 77.3444(2) Nebraska Revised Statutes)
  16. "Nebraska Legislature" Nebraska Election Law(Referenced Statute 32.1411(1)(2) Nebraska Revised Statutes)
  17. "Nebraska Legislature" Nebraska Election Law(Referenced Statute 32.1407 Nebraska Revised Statutes)
  18. "Nebraska Legislature" Nebraska Election Law(Referenced Statute 32.556 Nebraska Revised Statutes)
  19. "Nebraska Legislature" Nebraska Election Law(Referenced Statute 77.3444(1) Nebraska Revised Statutes)
  20. "Nebraska Legislature" Nebraska Election Law(Referenced Statute 32.559 Nebraska Revised Statutes)