NE LB924

Learning communities may now purchase elementary learning center facilities in addition to leasing them, expanding their property tax levy authority under the existing 0.5 cent per $100 valuation cap

Learning community coordinating councils gain explicit authority to partner with public and private entities to support increasing high school graduation rates

The 10% administrative spending cap on the 1.5 cent levy shifts from "elementary learning center employees" to "administrative staff of the learning community" as the restricted category

School districts receiving capital project funding must repay funds with interest if they use the facility for non-qualifying purposes within 10 years, though the council may waive repayment if the facility serves a different qualifying focus school or program

Amends sections 77-3442, 79-2104, and 79-2111 of Nebraska statutes; introduced by Senator Andersen (District 49) on January 9, 2026