State Codes and Statutes

Statutes > Nebraska > Chapter79 > 79-1003

79-1003. Terms, defined.For purposes of the Tax Equity and Educational OpportunitiesSupport Act:(1) Adjusted general fund operating expenditures means (a)for school fiscal years before school fiscal year 2007-08, general fund operatingexpenditures as calculated pursuant to subdivision (21) of this section minusthe transportation allowance and minus the special receipts allowance, (b)for school fiscal year 2007-08, general fund operating expenditures as calculatedpursuant to subdivision (21) of this section minus the sum of the transportation,special receipts, and distance education and telecommunications allowances,(c) for school fiscal year 2008-09, the difference of the product of the generalfund operating expenditures as calculated pursuant to subdivision (21) ofthis section multiplied by the cost growth factor calculated pursuant to section 79-1007.10 minus the transportation allowance, special receipts allowance,poverty allowance, limited English proficiency allowance, distance educationand telecommunications allowance, elementary site allowance, elementary classsize allowance, summer school allowance, and focus school and program allowance,(d) for school fiscal year 2009-10, the difference of the product of the generalfund operating expenditures as calculated pursuant to subdivision (21) ofthis section multiplied by the cost growth factor calculated pursuant to section 79-1007.10 minus the transportation allowance, special receipts allowance,poverty allowance, limited English proficiency allowance, distance educationand telecommunications allowance, elementary site allowance, elementary classsize allowance, summer school allowance, instructional time allowance, andfocus school and program allowance, (e) for school fiscal years 2010-11 through2012-13, the difference of the product of the general fund operating expendituresas calculated pursuant to subdivision (21) of this section multiplied by thecost growth factor calculated pursuant to section 79-1007.10 minus the transportationallowance, special receipts allowance, poverty allowance, limited Englishproficiency allowance, distance education and telecommunications allowance,elementary site allowance, elementary class size allowance, summer schoolallowance, instructional time allowance, teacher education allowance, andfocus school and program allowance, and (f) for school fiscal year 2013-14and each school fiscal year thereafter, the difference of the product of thegeneral fund operating expenditures as calculated pursuant to subdivision(21) of this section multiplied by the cost growth factor calculated pursuantto section 79-1007.10 minus the transportation allowance, special receiptsallowance, poverty allowance, limited English proficiency allowance, distanceeducation and telecommunications allowance, elementary site allowance, summerschool allowance, instructional time allowance, teacher education allowance,and focus school and program allowance;(2) Adjusted valuation means the assessed valuation of taxableproperty of each local system in the state, adjusted pursuant to the adjustmentfactors described in section 79-1016. Adjusted valuation means the adjustedvaluation for the property tax year ending during the school fiscal year immediatelypreceding the school fiscal year in which the aid based upon that value isto be paid. For purposes of determining the local effort rate yield pursuantto section 79-1015.01, adjusted valuation does not include the value of anyproperty which a court, by a final judgment from which no appeal is taken,has declared to be nontaxable or exempt from taxation;(3) Allocated income tax funds means the amount of assistancepaid to a local system pursuant to section 79-1005.01 or 79-1005.02 as adjustedby the minimum levy adjustment pursuant to section 79-1008.02;(4) Average daily attendance of a student who resides on Indianland means average daily attendance of a student who resides on Indian landfrom the most recent data available on November 1 preceding the school fiscalyear in which aid is to be paid;(5) Average daily membership means the average daily membershipfor grades kindergarten through twelve attributable to the local system, asprovided in each district's annual statistical summary, and includes the proportionateshare of students enrolled in a public school instructional program on lessthan a full-time basis;(6) Base fiscal year means the first school fiscal year followingthe school fiscal year in which the reorganization or unification occurred;(7) Board means the school board of each school district;(8) Categorical funds means funds limited to a specific purposeby federal or state law, including, but not limited to, Title I funds, TitleVI funds, federal vocational education funds, federal school lunch funds,Indian education funds, Head Start funds, and funds from the Education InnovationFund;(9) Consolidate means to voluntarily reduce the number ofschool districts providing education to a grade group and does not includedissolution pursuant to section 79-498;(10) Department means the State Department of Education;(11) District means any Class I, II, III, IV, V, or VI schooldistrict and, beginning withthe calculation of state aid for school fiscal year 2011-12 and each schoolfiscal year thereafter, a unified system as defined in section 79-4,108;(12) Ensuing school fiscal year means the school fiscal yearfollowing the current school fiscal year;(13) Equalization aid means the amount of assistance calculatedto be paid to a local system pursuant to sections 79-1007.11 to 79-1007.23, 79-1007.25, 79-1008.01 to 79-1022, and 79-1022.02;(14) Fall membership means the total membership in kindergartenthrough grade twelve attributable to the local system as reported on the fallschool district membership reports for each district pursuant to section 79-528;(15) Fiscal year means the state fiscal year which is theperiod from July 1 to the following June 30;(16) Formula students means:(a) For school fiscal years prior to school fiscal year 2008-09,(i) for state aid certified pursuant to section 79-1022, the sum of fall membershipfrom the school fiscal year immediately preceding the school fiscal year inwhich the aid is to be paid, multiplied by the average ratio of average dailymembership to fall membership for the second school fiscal year immediatelypreceding the school fiscal year in which aid is to be paid and the priortwo school fiscal years, plus qualified early childhood education fall membershipplus tuitioned students from the school fiscal year immediately precedingthe school fiscal year in which the aid is to be paid and (ii) for final calculationof state aid pursuant to section 79-1065, the sum of average daily membershipplus qualified early childhood education average daily membership plus tuitionedstudents from the school fiscal year immediately preceding the school fiscalyear in which the aid was paid; and(b) For school fiscal year 2008-09 and each school fiscalyear thereafter, (i) for state aid certified pursuant to section 79-1022,the sum of the product of fall membership from the school fiscal year immediatelypreceding the school fiscal year in which the aid is to be paid multipliedby the average ratio of average daily membership to fall membership for thesecond school fiscal year immediately preceding the school fiscal year inwhich the aid is to be paid and the prior two school fiscal years plus sixtypercent of the qualified early childhood education fall membership plus tuitionedstudents from the school fiscal year immediately preceding the school fiscalyear in which aid is to be paid minus the product of the number of studentsenrolled in kindergarten that is not full-day kindergarten from the fall membershipmultiplied by 0.5 and (ii) for final calculation of state aid pursuant tosection 79-1065, the sum of average daily membership plus sixty percent ofthe qualified early childhood education average daily membership plus tuitionedstudents minus the product of the number of students enrolled in kindergartenthat is not full-day kindergarten from the average daily membership multipliedby 0.5 from the school fiscal year immediately preceding the school fiscalyear in which aid was paid;(17) Free lunch and free milk student means a student whoqualified for free lunches or free milk from the most recent data availableon November 1 of the school fiscal year immediately preceding the school fiscalyear in which aid is to be paid;(18) Full-day kindergarten means kindergarten offered bya district for at least one thousand thirty-two instructional hours;(19) General fund budget of expenditures means the totalbudget of disbursements and transfers for general fund purposes as certifiedin the budget statement adopted pursuant to the Nebraska Budget Act, exceptthat for purposes of the limitation imposed in section 79-1023 and the calculationpursuant to subdivision (2) of section 79-1027.01, the general fund budgetof expenditures does not include any special grant funds, exclusive of localmatching funds, received by a district;(20) General fund expenditures means all expenditures fromthe general fund;(21) General fund operating expenditures means:(a) For state aid calculated for school fiscal years priorto school fiscal year 2008-09, the total general fund expenditures minuscategorical funds, tuition paid, transportation fees paid to other districts,adult education, summer school, community services, redemption of the principalportion of general fund debt service, retirement incentive plans, staff developmentassistance, and transfers from other funds into the general fund for the secondschool fiscal year immediately preceding the school fiscal year in which aidis to be paid as reported on the annual financial report prior to December1 of the school fiscal year immediately preceding the school fiscal year inwhich aid is to be paid;(b) For state aid calculated for school fiscal year 2008-09,as reported for the second school fiscal year immediately preceding the schoolfiscal year in which aid is to be paid on the annual financial report submittedprior to December 1 of the school fiscal year immediately preceding the schoolfiscal year in which aid is to be paid, the total general fund expendituresminus (i) the amount of all receipts to the general fund, to the extent thatsuch receipts are not included in local system formula resources, from earlychildhood education tuition, summer school tuition, educational entities asdefined in section 79-1201.01 for providing distance education courses throughthe Educational Service Unit Coordinating Council to such educational entities,private foundations, individuals, associations, charitable organizations,the textbook loan program authorized by section 79-734, and federal impactaid, (ii) the amount of expenditures for categorical funds, tuition paid,transportation fees paid to other districts, adult education, community services,redemption of the principal portion of general fund debt service, retirementincentive plans authorized by section 79-855, and staff development assistanceauthorized by section 79-856, and (iii) the amount of any transfers from thegeneral fund to any bond fund and transfers from other funds into the generalfund;(c) For state aid calculated for school fiscal year 2009-10,as reported on the annual financial report for the second school fiscal yearimmediately preceding the school fiscal year in which aid is to be paid, thetotal general fund expenditures minus (i) the amount of all receipts to thegeneral fund, to the extent that such receipts are not included in local systemformula resources, from early childhood education tuition, summer school tuition,educational entities as defined in section 79-1201.01 for providing distanceeducation courses through the Educational Service Unit Coordinating Councilto such educational entities, private foundations, individuals, associations,charitable organizations, the textbook loan program authorized by section 79-734, and federal impact aid, (ii) the amount of expenditures for categoricalfunds, tuition paid, transportation fees paid to other districts, adult education,community services, redemption of the principal portion of general fund debtservice, retirement incentive plans authorized by section 79-855, and staffdevelopment assistance authorized by section 79-856, (iii) the amount of anytransfers from the general fund to any bond fund and transfers from otherfunds into the general fund, and (iv) any legal expenses in excess of fifteen-hundredthsof one percent of the formula need for the school fiscal year in which theexpenses occurred; and(d) For state aid calculated for school fiscal year 2010-11and each school fiscal year thereafter, as reported on the annual financialreport for the second school fiscal year immediately preceding the schoolfiscal year in which aid is to be paid, the total general fund expendituresminus (i) the amount of all receipts to the general fund, to the extent thatsuch receipts are not included in local system formula resources, from earlychildhood education tuition, summer school tuition, educational entities asdefined in section 79-1201.01 for providing distance education courses throughthe Educational Service Unit Coordinating Council to such educational entities,private foundations, individuals, associations, charitable organizations,the textbook loan program authorized by section 79-734, federal impact aid,and levy override elections pursuant to section 77-3444, (ii) the amount ofexpenditures for categorical funds, tuition paid, transportation fees paidto other districts, adult education, community services, redemption of theprincipal portion of general fund debt service, retirement incentive plansauthorized by section 79-855, and staff development assistance authorizedby section 79-856, (iii) the amount of any transfers from the general fundto any bond fund and transfers from other funds into the general fund, (iv)any legal expenses in excess of fifteen-hundredths of one percent of the formulaneed for the school fiscal year in which the expenses occurred, (v) expendituresto pay for sums agreed to be paid by a school district to certificated employeesin exchange for a voluntary termination occurring prior to July 1, 2009, and(vi)(A) expenditures in school fiscal years 2009-10 through 2013-14 to payfor employer contributions pursuant to subsection (2) of section 79-958 tothe School Retirement System of the State of Nebraska to the extent that suchexpenditures exceed the employer contributions under such subsection thatwould have been made at a contribution rate of seven and thirty-five hundredthspercent or (B) expenditures in school fiscal years 2009-10 through 2013-14to pay for school district contributions pursuant to subdivision (1)(c)(i)of section 79-9,113 to the Class V School Employees Retirement System to theextent that such expenditures exceed the school district contributions undersuch subdivision that would have been made at a contribution rate of sevenand thirty-seven hundredths percent.For purposes of this subdivision (21) of this section, receiptsfrom levy override elections shall equal ninety-nine percent of the differenceof the total general fund levy minus a levy of one dollar and five cents perone hundred dollars of taxable valuation multiplied by the assessed valuationfor school districts that have voted pursuant to section 77-3444 to overridethe maximum levy provided pursuant to section 77-3442;(22) High school district means a school district providinginstruction in at least grades nine through twelve;(23) Income tax liability means the amount of the reportedincome tax liability for resident individuals pursuant to the Nebraska RevenueAct of 1967 less all nonrefundable credits earned and refunds made;(24) Income tax receipts means the amount of income tax collectedpursuant to the Nebraska Revenue Act of 1967 less all nonrefundable creditsearned and refunds made;(25) Limited English proficiency students means (a) for schoolfiscal years prior to school fiscal year 2009-10, the number of students withlimited English proficiency in a district from the most recent data availableon November 1 of the school fiscal year preceding the school fiscal year inwhich aid is to be paid and (b) for school fiscal year 2009-10 and each schoolfiscal year thereafter, the number of students with limited English proficiencyin a district from the most recent data available on November 1 of the schoolfiscal year preceding the school fiscal year in which aid is to be paid plusthe difference of such students with limited English proficiency minus theaverage number of limited English proficiency students for such district,prior to such addition, for the three immediately preceding school fiscalyears if such difference is greater than zero;(26) Local system means a learning community for purposesof calculation of state aid for the second full school fiscal year after becominga learning community and each school fiscal year thereafter, a unified system,a Class VI district and the associated Class I districts, or a Class II, III,IV, or V district and any affiliated Class I districts or portions of ClassI districts. The membership, expenditures, and resources of Class I districtsthat are affiliated with multiple high school districts will be attributedto local systems based on the percent of the Class I valuation that is affiliatedwith each high school district;(27) Low-income child means (a) for school fiscal years priorto 2008-09, a child under nineteen years of age living in a household havingan annual adjusted gross income of fifteen thousand dollars or less for thesecond calendar year preceding the beginning of the school fiscal year forwhich aid is being calculated and (b) for school fiscal year 2008-09 and eachschool fiscal year thereafter, a child under nineteen years of age livingin a household having an annual adjusted gross income for the second calendaryear preceding the beginning of the school fiscal year for which aid is beingcalculated equal to or less than the maximum household income that would allowa student from a family of four people to be a free lunch and free milk studentduring the school fiscal year immediately preceding the school fiscal yearfor which aid is being calculated;(28) Low-income students means the number of low-income childrenwithin the district multiplied by the ratio of the formula students in thedistrict divided by the total children under nineteen years of age residingin the district as derived from income tax information;(29) Most recently available complete data year means themost recent single school fiscal year for which the annual financial report,fall school district membership report, annual statistical summary, Nebraskaincome tax liability by school district for the calendar year in which themajority of the school fiscal year falls, and adjusted valuation data areavailable;(30) Poverty students means (a) for school fiscal years priorto school fiscal year 2009-10, the number of low-income students or the numberof students who are free lunch and free milk students in a district, whicheveris greater, and (b) for school fiscal year 2009-10 and each school fiscalyear thereafter, the number of low-income students or the number of studentswho are free lunch and free milk students in a district plus the differenceof the number of low-income students or the number of students who are freelunch and free milk students in a district, whichever is greater, minus theaverage number of poverty students for such district, prior to such addition,for the three immediately preceding school fiscal years if such differenceis greater than zero;(31) Qualified early childhood education average daily membershipmeans the product of the average daily membership for school fiscal year 2006-07and each school fiscal year thereafter of students who will be eligible toattend kindergarten the following school year and are enrolled in an earlychildhood education program approved by the department pursuant to section 79-1103 for such school district for such school year multiplied by the ratioof the actual instructional hours of the program divided by one thousand thirty-twoif: (a) The program is receiving a grant pursuant to such section for thethird year; (b) the program has already received grants pursuant to such sectionfor three years; or (c) the program has been approved pursuant to subsection(5) of section 79-1103 for such school year and the two preceding school years,including any such students in portions of any of such programs receivingan expansion grant;(32) Qualified early childhood education fall membershipmeans the product of membership on the last Friday in September 2006 and eachyear thereafter of students who will be eligible to attend kindergarten thefollowing school year and are enrolled in an early childhood education programapproved by the department pursuant to section 79-1103 for such school districtfor such school year multiplied by the ratio of the planned instructionalhours of the program divided by one thousand thirty-two if: (a) The programis receiving a grant pursuant to such section for the third year; (b) theprogram has already received grants pursuant to such section for three years;or (c) the program has been approved pursuant to subsection (5) of section 79-1103 for such school year and the two preceding school years, includingany such students in portions of any of such programs receiving an expansiongrant;(33) Regular route transportation means the transportationof students on regularly scheduled daily routes to and from the attendancecenter;(34) Reorganized district means any district involved ina consolidation and currently educating students following consolidation;(35) School year or school fiscal year means the fiscal yearof a school district as defined in section 79-1091;(36) Sparse local system means a local system that is nota very sparse local system but which meets the following criteria:(a)(i) Less than two students per square mile in the countyin which each high school is located, based on the school district census,(ii) less than one formula student per square mile in the local system, and(iii) more than ten miles between each high school attendance center and thenext closest high school attendance center on paved roads;(b)(i) Less than one and one-half formula students per squaremile in the local system and (ii) more than fifteen miles between each highschool attendance center and the next closest high school attendance centeron paved roads;(c)(i) Less than one and one-half formula students per squaremile in the local system and (ii) more than two hundred seventy-five squaremiles in the local system; or(d)(i) Less than two formula students per square mile inthe local system and (ii) the local system includes an area equal to ninety-fivepercent or more of the square miles in the largest county in which a highschool attendance center is located in the local system;(37) Special education means specially designed kindergartenthrough grade twelve instruction pursuant to section 79-1125, and includesspecial education transportation;(38) Special grant funds means the budgeted receipts forgrants, including, but not limited to, Title I funds, Title VI funds, fundsfrom the Education Innovation Fund, reimbursements for wards of the court,short-term borrowings including, but not limited to, registered warrants andtax anticipation notes, interfund loans, insurance settlements, and reimbursementsto county government for previous overpayment. The state board shall approvea listing of grants that qualify as special grant funds;(39) State aid means the amount of assistance paid to a districtpursuant to the Tax Equity and Educational Opportunities Support Act;(40) State board means the State Board of Education;(41) State support means all funds provided to districtsby the State of Nebraska for the general fund support of elementary and secondaryeducation;(42) Statewide average basic funding per formula studentmeans the statewide total basic funding for all districts divided by the statewidetotal formula students for all districts;(43) Statewide average general fund operating expendituresper formula student means the statewide total general fund operating expendituresfor all districts divided by the statewide total formula students for alldistricts;(44) Teacher has the definition found in section 79-101;(45) Temporary aid adjustment factor means (a) for schoolfiscal years before school fiscal year 2007-08, one and one-fourth percentof the sum of the local system's transportation allowance, the local system'sspecial receipts allowance, and the product of the local system's adjustedformula students multiplied by the average formula cost per student in thelocal system's cost grouping and (b) for school fiscal year 2007-08, one andone-fourth percent of the sum of the local system's transportation allowance,special receipts allowance, and distance education and telecommunicationsallowance and the product of the local system's adjusted formula studentsmultiplied by the average formula cost per student in the local system's costgrouping;(46) Tuitioned students means students in kindergarten throughgrade twelve of the district whose tuition is paid by the district to someother district or education agency; and(47) Very sparse local system means a local system that has:(a)(i) Less than one-half student per square mile in eachcounty in which each high school attendance center is located based on theschool district census, (ii) less than one formula student per square milein the local system, and (iii) more than fifteen miles between the high schoolattendance center and the next closest high school attendance center on pavedroads; or(b)(i) More than four hundred fifty square miles in the localsystem, (ii) less than one-half student per square mile in the local system,and (iii) more than fifteen miles between each high school attendance centerand the next closest high school attendance center on paved roads. SourceLaws 1990, LB 1059, § 3; Laws 1991, LB 511, § 71; Laws 1992, LB 245, § 76; Laws 1994, LB 1290, § 3; Laws 1995, LB 840, § 4; R.S.Supp.,1995, § 79-3803; Laws 1996, LB 900, § 654; Laws 1996, LB 1050, § 12; Laws 1997, LB 347, § 29; Laws 1997, LB 710, § 5; Laws 1997, LB 713, § 1; Laws 1997, LB 806, § 31; Laws 1998, LB 306, § 42; Laws 1998, LB 1134, § 2; Laws 1998, LB 1219, § 15; Laws 1998, LB 1229, § 3; Laws 1998, Spec. Sess., LB 1, § 15; Laws 1999, LB 149, § 3; Laws 1999, LB 813, § 19; Laws 2001, LB 313, § 1; Laws 2001, LB 797, § 18; Laws 2001, LB 833, § 4; Laws 2002, LB 898, § 3; Laws 2005, LB 126, § 45; Laws 2005, LB 577, § 1; Laws 2006, LB 1024, § 73; Laws 2006, LB 1208, § 4; Referendum 2006, No. 422; Laws 2007, LB641, § 13; Laws 2008, LB988, § 9; Laws 2009, LB545, § 4; Laws 2009, LB549, § 26; Laws 2009, First Spec. Sess., LB5, § 3; Laws 2010, LB1071, § 12.Operative Date: July 15, 2010 Cross ReferencesNebraska Budget Act, see section 13-501.Nebraska Revenue Act of 1967, see section 77-2701.

State Codes and Statutes

Statutes > Nebraska > Chapter79 > 79-1003

79-1003. Terms, defined.For purposes of the Tax Equity and Educational OpportunitiesSupport Act:(1) Adjusted general fund operating expenditures means (a)for school fiscal years before school fiscal year 2007-08, general fund operatingexpenditures as calculated pursuant to subdivision (21) of this section minusthe transportation allowance and minus the special receipts allowance, (b)for school fiscal year 2007-08, general fund operating expenditures as calculatedpursuant to subdivision (21) of this section minus the sum of the transportation,special receipts, and distance education and telecommunications allowances,(c) for school fiscal year 2008-09, the difference of the product of the generalfund operating expenditures as calculated pursuant to subdivision (21) ofthis section multiplied by the cost growth factor calculated pursuant to section 79-1007.10 minus the transportation allowance, special receipts allowance,poverty allowance, limited English proficiency allowance, distance educationand telecommunications allowance, elementary site allowance, elementary classsize allowance, summer school allowance, and focus school and program allowance,(d) for school fiscal year 2009-10, the difference of the product of the generalfund operating expenditures as calculated pursuant to subdivision (21) ofthis section multiplied by the cost growth factor calculated pursuant to section 79-1007.10 minus the transportation allowance, special receipts allowance,poverty allowance, limited English proficiency allowance, distance educationand telecommunications allowance, elementary site allowance, elementary classsize allowance, summer school allowance, instructional time allowance, andfocus school and program allowance, (e) for school fiscal years 2010-11 through2012-13, the difference of the product of the general fund operating expendituresas calculated pursuant to subdivision (21) of this section multiplied by thecost growth factor calculated pursuant to section 79-1007.10 minus the transportationallowance, special receipts allowance, poverty allowance, limited Englishproficiency allowance, distance education and telecommunications allowance,elementary site allowance, elementary class size allowance, summer schoolallowance, instructional time allowance, teacher education allowance, andfocus school and program allowance, and (f) for school fiscal year 2013-14and each school fiscal year thereafter, the difference of the product of thegeneral fund operating expenditures as calculated pursuant to subdivision(21) of this section multiplied by the cost growth factor calculated pursuantto section 79-1007.10 minus the transportation allowance, special receiptsallowance, poverty allowance, limited English proficiency allowance, distanceeducation and telecommunications allowance, elementary site allowance, summerschool allowance, instructional time allowance, teacher education allowance,and focus school and program allowance;(2) Adjusted valuation means the assessed valuation of taxableproperty of each local system in the state, adjusted pursuant to the adjustmentfactors described in section 79-1016. Adjusted valuation means the adjustedvaluation for the property tax year ending during the school fiscal year immediatelypreceding the school fiscal year in which the aid based upon that value isto be paid. For purposes of determining the local effort rate yield pursuantto section 79-1015.01, adjusted valuation does not include the value of anyproperty which a court, by a final judgment from which no appeal is taken,has declared to be nontaxable or exempt from taxation;(3) Allocated income tax funds means the amount of assistancepaid to a local system pursuant to section 79-1005.01 or 79-1005.02 as adjustedby the minimum levy adjustment pursuant to section 79-1008.02;(4) Average daily attendance of a student who resides on Indianland means average daily attendance of a student who resides on Indian landfrom the most recent data available on November 1 preceding the school fiscalyear in which aid is to be paid;(5) Average daily membership means the average daily membershipfor grades kindergarten through twelve attributable to the local system, asprovided in each district's annual statistical summary, and includes the proportionateshare of students enrolled in a public school instructional program on lessthan a full-time basis;(6) Base fiscal year means the first school fiscal year followingthe school fiscal year in which the reorganization or unification occurred;(7) Board means the school board of each school district;(8) Categorical funds means funds limited to a specific purposeby federal or state law, including, but not limited to, Title I funds, TitleVI funds, federal vocational education funds, federal school lunch funds,Indian education funds, Head Start funds, and funds from the Education InnovationFund;(9) Consolidate means to voluntarily reduce the number ofschool districts providing education to a grade group and does not includedissolution pursuant to section 79-498;(10) Department means the State Department of Education;(11) District means any Class I, II, III, IV, V, or VI schooldistrict and, beginning withthe calculation of state aid for school fiscal year 2011-12 and each schoolfiscal year thereafter, a unified system as defined in section 79-4,108;(12) Ensuing school fiscal year means the school fiscal yearfollowing the current school fiscal year;(13) Equalization aid means the amount of assistance calculatedto be paid to a local system pursuant to sections 79-1007.11 to 79-1007.23, 79-1007.25, 79-1008.01 to 79-1022, and 79-1022.02;(14) Fall membership means the total membership in kindergartenthrough grade twelve attributable to the local system as reported on the fallschool district membership reports for each district pursuant to section 79-528;(15) Fiscal year means the state fiscal year which is theperiod from July 1 to the following June 30;(16) Formula students means:(a) For school fiscal years prior to school fiscal year 2008-09,(i) for state aid certified pursuant to section 79-1022, the sum of fall membershipfrom the school fiscal year immediately preceding the school fiscal year inwhich the aid is to be paid, multiplied by the average ratio of average dailymembership to fall membership for the second school fiscal year immediatelypreceding the school fiscal year in which aid is to be paid and the priortwo school fiscal years, plus qualified early childhood education fall membershipplus tuitioned students from the school fiscal year immediately precedingthe school fiscal year in which the aid is to be paid and (ii) for final calculationof state aid pursuant to section 79-1065, the sum of average daily membershipplus qualified early childhood education average daily membership plus tuitionedstudents from the school fiscal year immediately preceding the school fiscalyear in which the aid was paid; and(b) For school fiscal year 2008-09 and each school fiscalyear thereafter, (i) for state aid certified pursuant to section 79-1022,the sum of the product of fall membership from the school fiscal year immediatelypreceding the school fiscal year in which the aid is to be paid multipliedby the average ratio of average daily membership to fall membership for thesecond school fiscal year immediately preceding the school fiscal year inwhich the aid is to be paid and the prior two school fiscal years plus sixtypercent of the qualified early childhood education fall membership plus tuitionedstudents from the school fiscal year immediately preceding the school fiscalyear in which aid is to be paid minus the product of the number of studentsenrolled in kindergarten that is not full-day kindergarten from the fall membershipmultiplied by 0.5 and (ii) for final calculation of state aid pursuant tosection 79-1065, the sum of average daily membership plus sixty percent ofthe qualified early childhood education average daily membership plus tuitionedstudents minus the product of the number of students enrolled in kindergartenthat is not full-day kindergarten from the average daily membership multipliedby 0.5 from the school fiscal year immediately preceding the school fiscalyear in which aid was paid;(17) Free lunch and free milk student means a student whoqualified for free lunches or free milk from the most recent data availableon November 1 of the school fiscal year immediately preceding the school fiscalyear in which aid is to be paid;(18) Full-day kindergarten means kindergarten offered bya district for at least one thousand thirty-two instructional hours;(19) General fund budget of expenditures means the totalbudget of disbursements and transfers for general fund purposes as certifiedin the budget statement adopted pursuant to the Nebraska Budget Act, exceptthat for purposes of the limitation imposed in section 79-1023 and the calculationpursuant to subdivision (2) of section 79-1027.01, the general fund budgetof expenditures does not include any special grant funds, exclusive of localmatching funds, received by a district;(20) General fund expenditures means all expenditures fromthe general fund;(21) General fund operating expenditures means:(a) For state aid calculated for school fiscal years priorto school fiscal year 2008-09, the total general fund expenditures minuscategorical funds, tuition paid, transportation fees paid to other districts,adult education, summer school, community services, redemption of the principalportion of general fund debt service, retirement incentive plans, staff developmentassistance, and transfers from other funds into the general fund for the secondschool fiscal year immediately preceding the school fiscal year in which aidis to be paid as reported on the annual financial report prior to December1 of the school fiscal year immediately preceding the school fiscal year inwhich aid is to be paid;(b) For state aid calculated for school fiscal year 2008-09,as reported for the second school fiscal year immediately preceding the schoolfiscal year in which aid is to be paid on the annual financial report submittedprior to December 1 of the school fiscal year immediately preceding the schoolfiscal year in which aid is to be paid, the total general fund expendituresminus (i) the amount of all receipts to the general fund, to the extent thatsuch receipts are not included in local system formula resources, from earlychildhood education tuition, summer school tuition, educational entities asdefined in section 79-1201.01 for providing distance education courses throughthe Educational Service Unit Coordinating Council to such educational entities,private foundations, individuals, associations, charitable organizations,the textbook loan program authorized by section 79-734, and federal impactaid, (ii) the amount of expenditures for categorical funds, tuition paid,transportation fees paid to other districts, adult education, community services,redemption of the principal portion of general fund debt service, retirementincentive plans authorized by section 79-855, and staff development assistanceauthorized by section 79-856, and (iii) the amount of any transfers from thegeneral fund to any bond fund and transfers from other funds into the generalfund;(c) For state aid calculated for school fiscal year 2009-10,as reported on the annual financial report for the second school fiscal yearimmediately preceding the school fiscal year in which aid is to be paid, thetotal general fund expenditures minus (i) the amount of all receipts to thegeneral fund, to the extent that such receipts are not included in local systemformula resources, from early childhood education tuition, summer school tuition,educational entities as defined in section 79-1201.01 for providing distanceeducation courses through the Educational Service Unit Coordinating Councilto such educational entities, private foundations, individuals, associations,charitable organizations, the textbook loan program authorized by section 79-734, and federal impact aid, (ii) the amount of expenditures for categoricalfunds, tuition paid, transportation fees paid to other districts, adult education,community services, redemption of the principal portion of general fund debtservice, retirement incentive plans authorized by section 79-855, and staffdevelopment assistance authorized by section 79-856, (iii) the amount of anytransfers from the general fund to any bond fund and transfers from otherfunds into the general fund, and (iv) any legal expenses in excess of fifteen-hundredthsof one percent of the formula need for the school fiscal year in which theexpenses occurred; and(d) For state aid calculated for school fiscal year 2010-11and each school fiscal year thereafter, as reported on the annual financialreport for the second school fiscal year immediately preceding the schoolfiscal year in which aid is to be paid, the total general fund expendituresminus (i) the amount of all receipts to the general fund, to the extent thatsuch receipts are not included in local system formula resources, from earlychildhood education tuition, summer school tuition, educational entities asdefined in section 79-1201.01 for providing distance education courses throughthe Educational Service Unit Coordinating Council to such educational entities,private foundations, individuals, associations, charitable organizations,the textbook loan program authorized by section 79-734, federal impact aid,and levy override elections pursuant to section 77-3444, (ii) the amount ofexpenditures for categorical funds, tuition paid, transportation fees paidto other districts, adult education, community services, redemption of theprincipal portion of general fund debt service, retirement incentive plansauthorized by section 79-855, and staff development assistance authorizedby section 79-856, (iii) the amount of any transfers from the general fundto any bond fund and transfers from other funds into the general fund, (iv)any legal expenses in excess of fifteen-hundredths of one percent of the formulaneed for the school fiscal year in which the expenses occurred, (v) expendituresto pay for sums agreed to be paid by a school district to certificated employeesin exchange for a voluntary termination occurring prior to July 1, 2009, and(vi)(A) expenditures in school fiscal years 2009-10 through 2013-14 to payfor employer contributions pursuant to subsection (2) of section 79-958 tothe School Retirement System of the State of Nebraska to the extent that suchexpenditures exceed the employer contributions under such subsection thatwould have been made at a contribution rate of seven and thirty-five hundredthspercent or (B) expenditures in school fiscal years 2009-10 through 2013-14to pay for school district contributions pursuant to subdivision (1)(c)(i)of section 79-9,113 to the Class V School Employees Retirement System to theextent that such expenditures exceed the school district contributions undersuch subdivision that would have been made at a contribution rate of sevenand thirty-seven hundredths percent.For purposes of this subdivision (21) of this section, receiptsfrom levy override elections shall equal ninety-nine percent of the differenceof the total general fund levy minus a levy of one dollar and five cents perone hundred dollars of taxable valuation multiplied by the assessed valuationfor school districts that have voted pursuant to section 77-3444 to overridethe maximum levy provided pursuant to section 77-3442;(22) High school district means a school district providinginstruction in at least grades nine through twelve;(23) Income tax liability means the amount of the reportedincome tax liability for resident individuals pursuant to the Nebraska RevenueAct of 1967 less all nonrefundable credits earned and refunds made;(24) Income tax receipts means the amount of income tax collectedpursuant to the Nebraska Revenue Act of 1967 less all nonrefundable creditsearned and refunds made;(25) Limited English proficiency students means (a) for schoolfiscal years prior to school fiscal year 2009-10, the number of students withlimited English proficiency in a district from the most recent data availableon November 1 of the school fiscal year preceding the school fiscal year inwhich aid is to be paid and (b) for school fiscal year 2009-10 and each schoolfiscal year thereafter, the number of students with limited English proficiencyin a district from the most recent data available on November 1 of the schoolfiscal year preceding the school fiscal year in which aid is to be paid plusthe difference of such students with limited English proficiency minus theaverage number of limited English proficiency students for such district,prior to such addition, for the three immediately preceding school fiscalyears if such difference is greater than zero;(26) Local system means a learning community for purposesof calculation of state aid for the second full school fiscal year after becominga learning community and each school fiscal year thereafter, a unified system,a Class VI district and the associated Class I districts, or a Class II, III,IV, or V district and any affiliated Class I districts or portions of ClassI districts. The membership, expenditures, and resources of Class I districtsthat are affiliated with multiple high school districts will be attributedto local systems based on the percent of the Class I valuation that is affiliatedwith each high school district;(27) Low-income child means (a) for school fiscal years priorto 2008-09, a child under nineteen years of age living in a household havingan annual adjusted gross income of fifteen thousand dollars or less for thesecond calendar year preceding the beginning of the school fiscal year forwhich aid is being calculated and (b) for school fiscal year 2008-09 and eachschool fiscal year thereafter, a child under nineteen years of age livingin a household having an annual adjusted gross income for the second calendaryear preceding the beginning of the school fiscal year for which aid is beingcalculated equal to or less than the maximum household income that would allowa student from a family of four people to be a free lunch and free milk studentduring the school fiscal year immediately preceding the school fiscal yearfor which aid is being calculated;(28) Low-income students means the number of low-income childrenwithin the district multiplied by the ratio of the formula students in thedistrict divided by the total children under nineteen years of age residingin the district as derived from income tax information;(29) Most recently available complete data year means themost recent single school fiscal year for which the annual financial report,fall school district membership report, annual statistical summary, Nebraskaincome tax liability by school district for the calendar year in which themajority of the school fiscal year falls, and adjusted valuation data areavailable;(30) Poverty students means (a) for school fiscal years priorto school fiscal year 2009-10, the number of low-income students or the numberof students who are free lunch and free milk students in a district, whicheveris greater, and (b) for school fiscal year 2009-10 and each school fiscalyear thereafter, the number of low-income students or the number of studentswho are free lunch and free milk students in a district plus the differenceof the number of low-income students or the number of students who are freelunch and free milk students in a district, whichever is greater, minus theaverage number of poverty students for such district, prior to such addition,for the three immediately preceding school fiscal years if such differenceis greater than zero;(31) Qualified early childhood education average daily membershipmeans the product of the average daily membership for school fiscal year 2006-07and each school fiscal year thereafter of students who will be eligible toattend kindergarten the following school year and are enrolled in an earlychildhood education program approved by the department pursuant to section 79-1103 for such school district for such school year multiplied by the ratioof the actual instructional hours of the program divided by one thousand thirty-twoif: (a) The program is receiving a grant pursuant to such section for thethird year; (b) the program has already received grants pursuant to such sectionfor three years; or (c) the program has been approved pursuant to subsection(5) of section 79-1103 for such school year and the two preceding school years,including any such students in portions of any of such programs receivingan expansion grant;(32) Qualified early childhood education fall membershipmeans the product of membership on the last Friday in September 2006 and eachyear thereafter of students who will be eligible to attend kindergarten thefollowing school year and are enrolled in an early childhood education programapproved by the department pursuant to section 79-1103 for such school districtfor such school year multiplied by the ratio of the planned instructionalhours of the program divided by one thousand thirty-two if: (a) The programis receiving a grant pursuant to such section for the third year; (b) theprogram has already received grants pursuant to such section for three years;or (c) the program has been approved pursuant to subsection (5) of section 79-1103 for such school year and the two preceding school years, includingany such students in portions of any of such programs receiving an expansiongrant;(33) Regular route transportation means the transportationof students on regularly scheduled daily routes to and from the attendancecenter;(34) Reorganized district means any district involved ina consolidation and currently educating students following consolidation;(35) School year or school fiscal year means the fiscal yearof a school district as defined in section 79-1091;(36) Sparse local system means a local system that is nota very sparse local system but which meets the following criteria:(a)(i) Less than two students per square mile in the countyin which each high school is located, based on the school district census,(ii) less than one formula student per square mile in the local system, and(iii) more than ten miles between each high school attendance center and thenext closest high school attendance center on paved roads;(b)(i) Less than one and one-half formula students per squaremile in the local system and (ii) more than fifteen miles between each highschool attendance center and the next closest high school attendance centeron paved roads;(c)(i) Less than one and one-half formula students per squaremile in the local system and (ii) more than two hundred seventy-five squaremiles in the local system; or(d)(i) Less than two formula students per square mile inthe local system and (ii) the local system includes an area equal to ninety-fivepercent or more of the square miles in the largest county in which a highschool attendance center is located in the local system;(37) Special education means specially designed kindergartenthrough grade twelve instruction pursuant to section 79-1125, and includesspecial education transportation;(38) Special grant funds means the budgeted receipts forgrants, including, but not limited to, Title I funds, Title VI funds, fundsfrom the Education Innovation Fund, reimbursements for wards of the court,short-term borrowings including, but not limited to, registered warrants andtax anticipation notes, interfund loans, insurance settlements, and reimbursementsto county government for previous overpayment. The state board shall approvea listing of grants that qualify as special grant funds;(39) State aid means the amount of assistance paid to a districtpursuant to the Tax Equity and Educational Opportunities Support Act;(40) State board means the State Board of Education;(41) State support means all funds provided to districtsby the State of Nebraska for the general fund support of elementary and secondaryeducation;(42) Statewide average basic funding per formula studentmeans the statewide total basic funding for all districts divided by the statewidetotal formula students for all districts;(43) Statewide average general fund operating expendituresper formula student means the statewide total general fund operating expendituresfor all districts divided by the statewide total formula students for alldistricts;(44) Teacher has the definition found in section 79-101;(45) Temporary aid adjustment factor means (a) for schoolfiscal years before school fiscal year 2007-08, one and one-fourth percentof the sum of the local system's transportation allowance, the local system'sspecial receipts allowance, and the product of the local system's adjustedformula students multiplied by the average formula cost per student in thelocal system's cost grouping and (b) for school fiscal year 2007-08, one andone-fourth percent of the sum of the local system's transportation allowance,special receipts allowance, and distance education and telecommunicationsallowance and the product of the local system's adjusted formula studentsmultiplied by the average formula cost per student in the local system's costgrouping;(46) Tuitioned students means students in kindergarten throughgrade twelve of the district whose tuition is paid by the district to someother district or education agency; and(47) Very sparse local system means a local system that has:(a)(i) Less than one-half student per square mile in eachcounty in which each high school attendance center is located based on theschool district census, (ii) less than one formula student per square milein the local system, and (iii) more than fifteen miles between the high schoolattendance center and the next closest high school attendance center on pavedroads; or(b)(i) More than four hundred fifty square miles in the localsystem, (ii) less than one-half student per square mile in the local system,and (iii) more than fifteen miles between each high school attendance centerand the next closest high school attendance center on paved roads. SourceLaws 1990, LB 1059, § 3; Laws 1991, LB 511, § 71; Laws 1992, LB 245, § 76; Laws 1994, LB 1290, § 3; Laws 1995, LB 840, § 4; R.S.Supp.,1995, § 79-3803; Laws 1996, LB 900, § 654; Laws 1996, LB 1050, § 12; Laws 1997, LB 347, § 29; Laws 1997, LB 710, § 5; Laws 1997, LB 713, § 1; Laws 1997, LB 806, § 31; Laws 1998, LB 306, § 42; Laws 1998, LB 1134, § 2; Laws 1998, LB 1219, § 15; Laws 1998, LB 1229, § 3; Laws 1998, Spec. Sess., LB 1, § 15; Laws 1999, LB 149, § 3; Laws 1999, LB 813, § 19; Laws 2001, LB 313, § 1; Laws 2001, LB 797, § 18; Laws 2001, LB 833, § 4; Laws 2002, LB 898, § 3; Laws 2005, LB 126, § 45; Laws 2005, LB 577, § 1; Laws 2006, LB 1024, § 73; Laws 2006, LB 1208, § 4; Referendum 2006, No. 422; Laws 2007, LB641, § 13; Laws 2008, LB988, § 9; Laws 2009, LB545, § 4; Laws 2009, LB549, § 26; Laws 2009, First Spec. Sess., LB5, § 3; Laws 2010, LB1071, § 12.Operative Date: July 15, 2010 Cross ReferencesNebraska Budget Act, see section 13-501.Nebraska Revenue Act of 1967, see section 77-2701.

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Statutes > Nebraska > Chapter79 > 79-1003

79-1003. Terms, defined.For purposes of the Tax Equity and Educational OpportunitiesSupport Act:(1) Adjusted general fund operating expenditures means (a)for school fiscal years before school fiscal year 2007-08, general fund operatingexpenditures as calculated pursuant to subdivision (21) of this section minusthe transportation allowance and minus the special receipts allowance, (b)for school fiscal year 2007-08, general fund operating expenditures as calculatedpursuant to subdivision (21) of this section minus the sum of the transportation,special receipts, and distance education and telecommunications allowances,(c) for school fiscal year 2008-09, the difference of the product of the generalfund operating expenditures as calculated pursuant to subdivision (21) ofthis section multiplied by the cost growth factor calculated pursuant to section 79-1007.10 minus the transportation allowance, special receipts allowance,poverty allowance, limited English proficiency allowance, distance educationand telecommunications allowance, elementary site allowance, elementary classsize allowance, summer school allowance, and focus school and program allowance,(d) for school fiscal year 2009-10, the difference of the product of the generalfund operating expenditures as calculated pursuant to subdivision (21) ofthis section multiplied by the cost growth factor calculated pursuant to section 79-1007.10 minus the transportation allowance, special receipts allowance,poverty allowance, limited English proficiency allowance, distance educationand telecommunications allowance, elementary site allowance, elementary classsize allowance, summer school allowance, instructional time allowance, andfocus school and program allowance, (e) for school fiscal years 2010-11 through2012-13, the difference of the product of the general fund operating expendituresas calculated pursuant to subdivision (21) of this section multiplied by thecost growth factor calculated pursuant to section 79-1007.10 minus the transportationallowance, special receipts allowance, poverty allowance, limited Englishproficiency allowance, distance education and telecommunications allowance,elementary site allowance, elementary class size allowance, summer schoolallowance, instructional time allowance, teacher education allowance, andfocus school and program allowance, and (f) for school fiscal year 2013-14and each school fiscal year thereafter, the difference of the product of thegeneral fund operating expenditures as calculated pursuant to subdivision(21) of this section multiplied by the cost growth factor calculated pursuantto section 79-1007.10 minus the transportation allowance, special receiptsallowance, poverty allowance, limited English proficiency allowance, distanceeducation and telecommunications allowance, elementary site allowance, summerschool allowance, instructional time allowance, teacher education allowance,and focus school and program allowance;(2) Adjusted valuation means the assessed valuation of taxableproperty of each local system in the state, adjusted pursuant to the adjustmentfactors described in section 79-1016. Adjusted valuation means the adjustedvaluation for the property tax year ending during the school fiscal year immediatelypreceding the school fiscal year in which the aid based upon that value isto be paid. For purposes of determining the local effort rate yield pursuantto section 79-1015.01, adjusted valuation does not include the value of anyproperty which a court, by a final judgment from which no appeal is taken,has declared to be nontaxable or exempt from taxation;(3) Allocated income tax funds means the amount of assistancepaid to a local system pursuant to section 79-1005.01 or 79-1005.02 as adjustedby the minimum levy adjustment pursuant to section 79-1008.02;(4) Average daily attendance of a student who resides on Indianland means average daily attendance of a student who resides on Indian landfrom the most recent data available on November 1 preceding the school fiscalyear in which aid is to be paid;(5) Average daily membership means the average daily membershipfor grades kindergarten through twelve attributable to the local system, asprovided in each district's annual statistical summary, and includes the proportionateshare of students enrolled in a public school instructional program on lessthan a full-time basis;(6) Base fiscal year means the first school fiscal year followingthe school fiscal year in which the reorganization or unification occurred;(7) Board means the school board of each school district;(8) Categorical funds means funds limited to a specific purposeby federal or state law, including, but not limited to, Title I funds, TitleVI funds, federal vocational education funds, federal school lunch funds,Indian education funds, Head Start funds, and funds from the Education InnovationFund;(9) Consolidate means to voluntarily reduce the number ofschool districts providing education to a grade group and does not includedissolution pursuant to section 79-498;(10) Department means the State Department of Education;(11) District means any Class I, II, III, IV, V, or VI schooldistrict and, beginning withthe calculation of state aid for school fiscal year 2011-12 and each schoolfiscal year thereafter, a unified system as defined in section 79-4,108;(12) Ensuing school fiscal year means the school fiscal yearfollowing the current school fiscal year;(13) Equalization aid means the amount of assistance calculatedto be paid to a local system pursuant to sections 79-1007.11 to 79-1007.23, 79-1007.25, 79-1008.01 to 79-1022, and 79-1022.02;(14) Fall membership means the total membership in kindergartenthrough grade twelve attributable to the local system as reported on the fallschool district membership reports for each district pursuant to section 79-528;(15) Fiscal year means the state fiscal year which is theperiod from July 1 to the following June 30;(16) Formula students means:(a) For school fiscal years prior to school fiscal year 2008-09,(i) for state aid certified pursuant to section 79-1022, the sum of fall membershipfrom the school fiscal year immediately preceding the school fiscal year inwhich the aid is to be paid, multiplied by the average ratio of average dailymembership to fall membership for the second school fiscal year immediatelypreceding the school fiscal year in which aid is to be paid and the priortwo school fiscal years, plus qualified early childhood education fall membershipplus tuitioned students from the school fiscal year immediately precedingthe school fiscal year in which the aid is to be paid and (ii) for final calculationof state aid pursuant to section 79-1065, the sum of average daily membershipplus qualified early childhood education average daily membership plus tuitionedstudents from the school fiscal year immediately preceding the school fiscalyear in which the aid was paid; and(b) For school fiscal year 2008-09 and each school fiscalyear thereafter, (i) for state aid certified pursuant to section 79-1022,the sum of the product of fall membership from the school fiscal year immediatelypreceding the school fiscal year in which the aid is to be paid multipliedby the average ratio of average daily membership to fall membership for thesecond school fiscal year immediately preceding the school fiscal year inwhich the aid is to be paid and the prior two school fiscal years plus sixtypercent of the qualified early childhood education fall membership plus tuitionedstudents from the school fiscal year immediately preceding the school fiscalyear in which aid is to be paid minus the product of the number of studentsenrolled in kindergarten that is not full-day kindergarten from the fall membershipmultiplied by 0.5 and (ii) for final calculation of state aid pursuant tosection 79-1065, the sum of average daily membership plus sixty percent ofthe qualified early childhood education average daily membership plus tuitionedstudents minus the product of the number of students enrolled in kindergartenthat is not full-day kindergarten from the average daily membership multipliedby 0.5 from the school fiscal year immediately preceding the school fiscalyear in which aid was paid;(17) Free lunch and free milk student means a student whoqualified for free lunches or free milk from the most recent data availableon November 1 of the school fiscal year immediately preceding the school fiscalyear in which aid is to be paid;(18) Full-day kindergarten means kindergarten offered bya district for at least one thousand thirty-two instructional hours;(19) General fund budget of expenditures means the totalbudget of disbursements and transfers for general fund purposes as certifiedin the budget statement adopted pursuant to the Nebraska Budget Act, exceptthat for purposes of the limitation imposed in section 79-1023 and the calculationpursuant to subdivision (2) of section 79-1027.01, the general fund budgetof expenditures does not include any special grant funds, exclusive of localmatching funds, received by a district;(20) General fund expenditures means all expenditures fromthe general fund;(21) General fund operating expenditures means:(a) For state aid calculated for school fiscal years priorto school fiscal year 2008-09, the total general fund expenditures minuscategorical funds, tuition paid, transportation fees paid to other districts,adult education, summer school, community services, redemption of the principalportion of general fund debt service, retirement incentive plans, staff developmentassistance, and transfers from other funds into the general fund for the secondschool fiscal year immediately preceding the school fiscal year in which aidis to be paid as reported on the annual financial report prior to December1 of the school fiscal year immediately preceding the school fiscal year inwhich aid is to be paid;(b) For state aid calculated for school fiscal year 2008-09,as reported for the second school fiscal year immediately preceding the schoolfiscal year in which aid is to be paid on the annual financial report submittedprior to December 1 of the school fiscal year immediately preceding the schoolfiscal year in which aid is to be paid, the total general fund expendituresminus (i) the amount of all receipts to the general fund, to the extent thatsuch receipts are not included in local system formula resources, from earlychildhood education tuition, summer school tuition, educational entities asdefined in section 79-1201.01 for providing distance education courses throughthe Educational Service Unit Coordinating Council to such educational entities,private foundations, individuals, associations, charitable organizations,the textbook loan program authorized by section 79-734, and federal impactaid, (ii) the amount of expenditures for categorical funds, tuition paid,transportation fees paid to other districts, adult education, community services,redemption of the principal portion of general fund debt service, retirementincentive plans authorized by section 79-855, and staff development assistanceauthorized by section 79-856, and (iii) the amount of any transfers from thegeneral fund to any bond fund and transfers from other funds into the generalfund;(c) For state aid calculated for school fiscal year 2009-10,as reported on the annual financial report for the second school fiscal yearimmediately preceding the school fiscal year in which aid is to be paid, thetotal general fund expenditures minus (i) the amount of all receipts to thegeneral fund, to the extent that such receipts are not included in local systemformula resources, from early childhood education tuition, summer school tuition,educational entities as defined in section 79-1201.01 for providing distanceeducation courses through the Educational Service Unit Coordinating Councilto such educational entities, private foundations, individuals, associations,charitable organizations, the textbook loan program authorized by section 79-734, and federal impact aid, (ii) the amount of expenditures for categoricalfunds, tuition paid, transportation fees paid to other districts, adult education,community services, redemption of the principal portion of general fund debtservice, retirement incentive plans authorized by section 79-855, and staffdevelopment assistance authorized by section 79-856, (iii) the amount of anytransfers from the general fund to any bond fund and transfers from otherfunds into the general fund, and (iv) any legal expenses in excess of fifteen-hundredthsof one percent of the formula need for the school fiscal year in which theexpenses occurred; and(d) For state aid calculated for school fiscal year 2010-11and each school fiscal year thereafter, as reported on the annual financialreport for the second school fiscal year immediately preceding the schoolfiscal year in which aid is to be paid, the total general fund expendituresminus (i) the amount of all receipts to the general fund, to the extent thatsuch receipts are not included in local system formula resources, from earlychildhood education tuition, summer school tuition, educational entities asdefined in section 79-1201.01 for providing distance education courses throughthe Educational Service Unit Coordinating Council to such educational entities,private foundations, individuals, associations, charitable organizations,the textbook loan program authorized by section 79-734, federal impact aid,and levy override elections pursuant to section 77-3444, (ii) the amount ofexpenditures for categorical funds, tuition paid, transportation fees paidto other districts, adult education, community services, redemption of theprincipal portion of general fund debt service, retirement incentive plansauthorized by section 79-855, and staff development assistance authorizedby section 79-856, (iii) the amount of any transfers from the general fundto any bond fund and transfers from other funds into the general fund, (iv)any legal expenses in excess of fifteen-hundredths of one percent of the formulaneed for the school fiscal year in which the expenses occurred, (v) expendituresto pay for sums agreed to be paid by a school district to certificated employeesin exchange for a voluntary termination occurring prior to July 1, 2009, and(vi)(A) expenditures in school fiscal years 2009-10 through 2013-14 to payfor employer contributions pursuant to subsection (2) of section 79-958 tothe School Retirement System of the State of Nebraska to the extent that suchexpenditures exceed the employer contributions under such subsection thatwould have been made at a contribution rate of seven and thirty-five hundredthspercent or (B) expenditures in school fiscal years 2009-10 through 2013-14to pay for school district contributions pursuant to subdivision (1)(c)(i)of section 79-9,113 to the Class V School Employees Retirement System to theextent that such expenditures exceed the school district contributions undersuch subdivision that would have been made at a contribution rate of sevenand thirty-seven hundredths percent.For purposes of this subdivision (21) of this section, receiptsfrom levy override elections shall equal ninety-nine percent of the differenceof the total general fund levy minus a levy of one dollar and five cents perone hundred dollars of taxable valuation multiplied by the assessed valuationfor school districts that have voted pursuant to section 77-3444 to overridethe maximum levy provided pursuant to section 77-3442;(22) High school district means a school district providinginstruction in at least grades nine through twelve;(23) Income tax liability means the amount of the reportedincome tax liability for resident individuals pursuant to the Nebraska RevenueAct of 1967 less all nonrefundable credits earned and refunds made;(24) Income tax receipts means the amount of income tax collectedpursuant to the Nebraska Revenue Act of 1967 less all nonrefundable creditsearned and refunds made;(25) Limited English proficiency students means (a) for schoolfiscal years prior to school fiscal year 2009-10, the number of students withlimited English proficiency in a district from the most recent data availableon November 1 of the school fiscal year preceding the school fiscal year inwhich aid is to be paid and (b) for school fiscal year 2009-10 and each schoolfiscal year thereafter, the number of students with limited English proficiencyin a district from the most recent data available on November 1 of the schoolfiscal year preceding the school fiscal year in which aid is to be paid plusthe difference of such students with limited English proficiency minus theaverage number of limited English proficiency students for such district,prior to such addition, for the three immediately preceding school fiscalyears if such difference is greater than zero;(26) Local system means a learning community for purposesof calculation of state aid for the second full school fiscal year after becominga learning community and each school fiscal year thereafter, a unified system,a Class VI district and the associated Class I districts, or a Class II, III,IV, or V district and any affiliated Class I districts or portions of ClassI districts. The membership, expenditures, and resources of Class I districtsthat are affiliated with multiple high school districts will be attributedto local systems based on the percent of the Class I valuation that is affiliatedwith each high school district;(27) Low-income child means (a) for school fiscal years priorto 2008-09, a child under nineteen years of age living in a household havingan annual adjusted gross income of fifteen thousand dollars or less for thesecond calendar year preceding the beginning of the school fiscal year forwhich aid is being calculated and (b) for school fiscal year 2008-09 and eachschool fiscal year thereafter, a child under nineteen years of age livingin a household having an annual adjusted gross income for the second calendaryear preceding the beginning of the school fiscal year for which aid is beingcalculated equal to or less than the maximum household income that would allowa student from a family of four people to be a free lunch and free milk studentduring the school fiscal year immediately preceding the school fiscal yearfor which aid is being calculated;(28) Low-income students means the number of low-income childrenwithin the district multiplied by the ratio of the formula students in thedistrict divided by the total children under nineteen years of age residingin the district as derived from income tax information;(29) Most recently available complete data year means themost recent single school fiscal year for which the annual financial report,fall school district membership report, annual statistical summary, Nebraskaincome tax liability by school district for the calendar year in which themajority of the school fiscal year falls, and adjusted valuation data areavailable;(30) Poverty students means (a) for school fiscal years priorto school fiscal year 2009-10, the number of low-income students or the numberof students who are free lunch and free milk students in a district, whicheveris greater, and (b) for school fiscal year 2009-10 and each school fiscalyear thereafter, the number of low-income students or the number of studentswho are free lunch and free milk students in a district plus the differenceof the number of low-income students or the number of students who are freelunch and free milk students in a district, whichever is greater, minus theaverage number of poverty students for such district, prior to such addition,for the three immediately preceding school fiscal years if such differenceis greater than zero;(31) Qualified early childhood education average daily membershipmeans the product of the average daily membership for school fiscal year 2006-07and each school fiscal year thereafter of students who will be eligible toattend kindergarten the following school year and are enrolled in an earlychildhood education program approved by the department pursuant to section 79-1103 for such school district for such school year multiplied by the ratioof the actual instructional hours of the program divided by one thousand thirty-twoif: (a) The program is receiving a grant pursuant to such section for thethird year; (b) the program has already received grants pursuant to such sectionfor three years; or (c) the program has been approved pursuant to subsection(5) of section 79-1103 for such school year and the two preceding school years,including any such students in portions of any of such programs receivingan expansion grant;(32) Qualified early childhood education fall membershipmeans the product of membership on the last Friday in September 2006 and eachyear thereafter of students who will be eligible to attend kindergarten thefollowing school year and are enrolled in an early childhood education programapproved by the department pursuant to section 79-1103 for such school districtfor such school year multiplied by the ratio of the planned instructionalhours of the program divided by one thousand thirty-two if: (a) The programis receiving a grant pursuant to such section for the third year; (b) theprogram has already received grants pursuant to such section for three years;or (c) the program has been approved pursuant to subsection (5) of section 79-1103 for such school year and the two preceding school years, includingany such students in portions of any of such programs receiving an expansiongrant;(33) Regular route transportation means the transportationof students on regularly scheduled daily routes to and from the attendancecenter;(34) Reorganized district means any district involved ina consolidation and currently educating students following consolidation;(35) School year or school fiscal year means the fiscal yearof a school district as defined in section 79-1091;(36) Sparse local system means a local system that is nota very sparse local system but which meets the following criteria:(a)(i) Less than two students per square mile in the countyin which each high school is located, based on the school district census,(ii) less than one formula student per square mile in the local system, and(iii) more than ten miles between each high school attendance center and thenext closest high school attendance center on paved roads;(b)(i) Less than one and one-half formula students per squaremile in the local system and (ii) more than fifteen miles between each highschool attendance center and the next closest high school attendance centeron paved roads;(c)(i) Less than one and one-half formula students per squaremile in the local system and (ii) more than two hundred seventy-five squaremiles in the local system; or(d)(i) Less than two formula students per square mile inthe local system and (ii) the local system includes an area equal to ninety-fivepercent or more of the square miles in the largest county in which a highschool attendance center is located in the local system;(37) Special education means specially designed kindergartenthrough grade twelve instruction pursuant to section 79-1125, and includesspecial education transportation;(38) Special grant funds means the budgeted receipts forgrants, including, but not limited to, Title I funds, Title VI funds, fundsfrom the Education Innovation Fund, reimbursements for wards of the court,short-term borrowings including, but not limited to, registered warrants andtax anticipation notes, interfund loans, insurance settlements, and reimbursementsto county government for previous overpayment. The state board shall approvea listing of grants that qualify as special grant funds;(39) State aid means the amount of assistance paid to a districtpursuant to the Tax Equity and Educational Opportunities Support Act;(40) State board means the State Board of Education;(41) State support means all funds provided to districtsby the State of Nebraska for the general fund support of elementary and secondaryeducation;(42) Statewide average basic funding per formula studentmeans the statewide total basic funding for all districts divided by the statewidetotal formula students for all districts;(43) Statewide average general fund operating expendituresper formula student means the statewide total general fund operating expendituresfor all districts divided by the statewide total formula students for alldistricts;(44) Teacher has the definition found in section 79-101;(45) Temporary aid adjustment factor means (a) for schoolfiscal years before school fiscal year 2007-08, one and one-fourth percentof the sum of the local system's transportation allowance, the local system'sspecial receipts allowance, and the product of the local system's adjustedformula students multiplied by the average formula cost per student in thelocal system's cost grouping and (b) for school fiscal year 2007-08, one andone-fourth percent of the sum of the local system's transportation allowance,special receipts allowance, and distance education and telecommunicationsallowance and the product of the local system's adjusted formula studentsmultiplied by the average formula cost per student in the local system's costgrouping;(46) Tuitioned students means students in kindergarten throughgrade twelve of the district whose tuition is paid by the district to someother district or education agency; and(47) Very sparse local system means a local system that has:(a)(i) Less than one-half student per square mile in eachcounty in which each high school attendance center is located based on theschool district census, (ii) less than one formula student per square milein the local system, and (iii) more than fifteen miles between the high schoolattendance center and the next closest high school attendance center on pavedroads; or(b)(i) More than four hundred fifty square miles in the localsystem, (ii) less than one-half student per square mile in the local system,and (iii) more than fifteen miles between each high school attendance centerand the next closest high school attendance center on paved roads. SourceLaws 1990, LB 1059, § 3; Laws 1991, LB 511, § 71; Laws 1992, LB 245, § 76; Laws 1994, LB 1290, § 3; Laws 1995, LB 840, § 4; R.S.Supp.,1995, § 79-3803; Laws 1996, LB 900, § 654; Laws 1996, LB 1050, § 12; Laws 1997, LB 347, § 29; Laws 1997, LB 710, § 5; Laws 1997, LB 713, § 1; Laws 1997, LB 806, § 31; Laws 1998, LB 306, § 42; Laws 1998, LB 1134, § 2; Laws 1998, LB 1219, § 15; Laws 1998, LB 1229, § 3; Laws 1998, Spec. Sess., LB 1, § 15; Laws 1999, LB 149, § 3; Laws 1999, LB 813, § 19; Laws 2001, LB 313, § 1; Laws 2001, LB 797, § 18; Laws 2001, LB 833, § 4; Laws 2002, LB 898, § 3; Laws 2005, LB 126, § 45; Laws 2005, LB 577, § 1; Laws 2006, LB 1024, § 73; Laws 2006, LB 1208, § 4; Referendum 2006, No. 422; Laws 2007, LB641, § 13; Laws 2008, LB988, § 9; Laws 2009, LB545, § 4; Laws 2009, LB549, § 26; Laws 2009, First Spec. Sess., LB5, § 3; Laws 2010, LB1071, § 12.Operative Date: July 15, 2010 Cross ReferencesNebraska Budget Act, see section 13-501.Nebraska Revenue Act of 1967, see section 77-2701.

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