This bill updates Nebraska's property tax valuation rules, primarily affecting agricultural landowners and school districts. It adjusts the tax rate for agricultural land from 37.5% to 50% of property value for school district taxes on bonds approved after 2022, while standardizing acceptable valuation ranges across property types. The bill clarifies how different property classes - like historic sites, agricultural land, and tangible personal property - are valued for tax purposes. These changes directly impact property owners' tax bills and school district funding calculations.
Nebraska bill LB 1217 allows public, private, denominational, and parochial schools to keep epinephrine (approved by the FDA) on hand for emergency use. The bill authorizes schools to administer epinephrine to students experiencing allergic reactions, directly affecting school staff and students with severe allergies. Schools must obtain authorization from the State Department of Education to maintain epinephrine in emergency first aid situations. This policy change simplifies access to life-saving treatment during allergic emergencies without requiring individual prescriptions for each student.
LB 1039 prohibits school resource officers and security guards in Nebraska public schools from administering corporal punishment to students. The bill requires schools to establish written agreements with these personnel that include mandatory 20-hour training on de-escalation, implicit bias, student rights, and trauma-informed practices. It also mandates schools to maintain records of student referrals to law enforcement and establish clear policies for notifying parents and advising students of their rights during questioning. The bill directly affects all K-12 schools employing resource officers or security guards, extending prohibitions on corporal punishment to these roles.
Nebraska's LB 1260 changes how motor vehicle tax revenue is distributed, directly affecting counties, local school systems, and cities/villages. It increases the percentage counties retain from 1% to 2% after July 1, 2028, and adjusts allocations: for example, school systems receive 60% before 2028 but 48% after, with a new quarterly "motor vehicle tax supplement" (48.8% of allocated funds) paid directly to schools starting October 2028. The bill also revises tax schedules based on vehicle age and modifies funding formulas under the Tax Equity and Educational Opportunities Support Act. These changes aim to update revenue distribution mechanisms while maintaining school funding through the supplement.
LB 1024 requires Nebraska school districts to include age-appropriate instruction on the history of communism in social studies curricula starting with the 2027-28 school year. The bill mandates coverage of specific topics, including domestic communist movements in the U.S., atrocities under foreign communist regimes, comparisons with democratic principles, and historical events like the Soviet Union's history and Cultural Revolution. This affects all Nebraska public school students in social studies classes, with school districts required to consult the State Department of Education and committees on American civics to align curricula with these standards. The bill amends existing education statutes to integrate this content into academic standards and ensures school committees review curricula to meet these requirements.
LB 1140 amends Nebraska's education budget to allocate $500,000 in General Funds for a pilot program targeting young adults in a metropolitan-class city. The program focuses on multi-trade preapprenticeship training to prepare participants for registered construction apprenticeships and entry-level jobs. This funding is added to the State Department of Education's existing budget line for FY2026-27, specifically designated for this initiative. The bill does not specify a particular city but requires the program to operate within a metropolitan-class municipality.
Nebraska's LB 1034 prohibits school staff, contractors, and agents from allowing federal immigration enforcement officers access to school grounds or students for immigration enforcement purposes without a valid judicial warrant. The bill defines a "valid judicial warrant" as one issued by a judge or magistrate specifically authorizing the requested access, excluding immigration detainers or administrative documents. It explicitly allows schools to comply with valid judicial warrants, court orders, or respond to immediate threats to health or safety. This law directly affects all public K-12 schools in Nebraska and their employees by requiring federal immigration officers to obtain a court-issued warrant before entering school facilities for enforcement actions.
LB 841 amends Nebraska's special education laws to clarify requirements for student identification, parental consent, and dispute resolution. It requires school districts to provide services only to students properly identified under existing law and mandates parental/legal guardian consent before changing an individualized education program (IEP), unless the district documents reasonable efforts to obtain consent (with no response in 10 days) or secures hearing approval. The bill shifts the burden of proof and burden of production to school districts during special education hearings, meaning schools must demonstrate their position rather than parents proving the school wrong. It also sets a 45-day deadline for hearing officers to issue final decisions. This directly affects students with disabilities, their families, and school districts across Nebraska.
Nebraska's LB 848 creates a temporary sales tax exemption for specific items during a three-day window each August (beginning 12:01 a.m. Friday to midnight Sunday). It exempts clothing under $100, school supplies under $50 per purchase, computer software under $350, graphing calculators under $150, and personal computers/peripherals under $1,500. The exemption applies only to items purchased for personal use during this period, excluding items like jewelry, sporting equipment, or furniture. This policy directly affects Nebraska residents buying these items for personal or educational use during the designated annual sales tax holiday.
LB 937 amends Nebraska education laws to clarify processes for option school enrollment, reading support, and dyslexia services. It requires school districts to provide written reasons for rejecting enrollment applications - including specific details about unmet disability-related accommodations for students with IEPs or diagnosed disabilities - and mandates annual reports on rejected applications to the state education department. The bill also updates teacher apprenticeship and recruitment programs, modifies the College Pathway Program, and removes outdated sections about solar/wind grants and evaluation models. These changes aim to standardize reporting and streamline administrative processes for school districts and families.
