Monday is a big day for those concerned about the tax issues raised by the Learning Community law that took effect this year. Three bills being considered by the Education Committee (Room 1525, 1:30pm) appear to address some of these issues.
LB22, introduced by Sen. Mike Friend of District 10 (Omaha), is a bill “to eliminate the double-taxation of school districts in a learning community by removing the taxing authority of Educational Service Units that are comprised of those districts”, according to his Statement of Intent.
LB387 eliminates the ability the of a learning community to levy taxes for the general fund budgets and special building funds of the member districts and lets them levy their own taxes for these purposes just like all the other school districts. It also changes the law regarding calculation of distribution of state aid to school districts so that so that all districts are treated the same regardless of their membership in a learning community. This bill was introduced by Tim Gay of District 14 (Papillion).
And last but not least is LB391, the main thrust of which takes the responsibility for distributing the collected learning community tax revenues to the school districts away from the learning community and gives it to the county treasurers. There is also an adjustment to the formula used to calculate the distribution. This bill was introduced by Sen. Greg Adams of District 24 (York). There’s a better summary of this bill in the Fiscal Note.