NE LB211

Amends section 13-3403 of the Property Tax Growth Limitation Act to create two tiers for calculating property tax request authority based on public safety spending levels

Political subdivisions where public safety services account for 20% or more of the property tax-funded budget may increase tax authority by the growth percentage plus the greater of zero or the inflation percentage

Political subdivisions where public safety services account for less than 20% of the property tax-funded budget may increase tax authority by the growth percentage plus the greater of 2% or the inflation percentage

Applies to fiscal years beginning on or after July 1, 2025, with property tax requests not to exceed the calculated authority

Declared an emergency measure, taking effect immediately upon passage and approval