(1) The county board of equalization shall each year, on or before October 20, levy the necessary taxes for the current year if within the limit of the law. The levy shall include an amount for operation of all functions of county government and shall also include all levies necessary to fund tax requests that are authorized as provided in sections 77-3442 to 77-3444, including requests certified under the Property Tax Request Act.

(2) On or before November 5, the county board of equalization upon its own motion may act to correct a clerical error which has resulted in the calculation of an incorrect levy by any entity with a tax request as provided in sections 77-3442 to 77-3444, including requests certified under the Property Tax Request Act. The county board of equalization shall hold a public hearing to determine what adjustment to the levy is proper, legal, or necessary. Notice shall be provided to the governing body of each political subdivision affected by the error. Notice of the hearing as required by section 84-1411 shall include the following: (a) The time and place of the hearing, (b) the dollar amount at issue, and (c) a statement setting forth the nature of the error.

(3) Upon the conclusion of the hearing, the county board of equalization shall issue a corrected levy if it determines that an error was made in the original levy which warrants correction. The county board of equalization shall then order (a) the county assessor, county clerk, and county treasurer to revise assessment books, unit valuation ledgers, tax statements, and any other tax records to reflect the correction made and (b) the recertification of the information provided to the Property Tax Administrator pursuant to section 77-1613.01.

Source:Laws 1903, c. 73, § 136, p. 436; Laws 1905, c. 111, § 4, p. 513; Laws 1907, c. 101, § 1, p. 352; R.S.1913, § 6456; Laws 1915, c. 109, § 1, p. 257; Laws 1921, c. 136, § 1, p. 599; C.S.1922, § 5979; Laws 1927, c. 176, § 1, p. 514; Laws 1929, c. 181, § 1, p. 639; C.S.1929, § 77-1801; Laws 1931, c. 137, § 1, p. 381; Laws 1933, c. 133, § 1, p. 510; Laws 1935, c. 52, § 1, p. 179; Laws 1937, c. 172, § 1, p. 679; C.S.Supp.,1941, § 77-1801; R.S.1943, § 77-1601; Laws 1947, c. 250, § 30, p. 799; Laws 1947, c. 251, § 40, p. 828; Laws 1949, c. 234, § 1, p. 645; Laws 1953, c. 275, § 1, p. 900; Laws 1965, c. 470, § 1, p. 1517; Laws 1965, c. 477, § 2, p. 1538; Laws 1969, c. 656, § 2, p. 2574; Laws 1980, LB 766, § 1; Laws 1992, LB 1063, § 130; Laws 1992, Second Spec. Sess., LB 1, § 103; Laws 1993, LB 734, § 49; Laws 1995, LB 167, § 1; Laws 1995, LB 452, § 29; Laws 1995, LB 490, § 157; Laws 1996, LB 693, § 11; Laws 1996, LB 1085, § 56; Laws 1997, LB 269, § 41; Laws 1998, LB 306, § 23; Laws 2003, LB 191, § 1; Laws 2021, LB644, § 19.

Cross References

Property Tax Request Act, see section 77-1630.

Annotations

1. Levy by board

2. Miscellaneous

1. Levy by board

County board of equalization is by-passed in making levy of taxes for educational service units. Frye v. Haas, 182 Neb. 73, 152 N.W.2d 121 (1967).
The duties of a county board of equalization in making a tax levy for a home rule charter city under this section are ministerial. State ex rel. City of Omaha v. Lynch, 181 Neb. 810, 151 N.W.2d 278 (1967).
Levy of taxes is not made by school district, but is made by the county board of equalization. C. R. T. Corp. v. Board of Equalization of Douglas County, 172 Neb. 540, 110 N.W.2d 194 (1961).
Effect of failure to make levy on or before August 10 raised but not decided. State ex rel. School Dist. v. Board of Equalization, 166 Neb. 785, 90 N.W.2d 421 (1958).
County board of equalization levies taxes between August 2 and August 10. Fromkin v. State, 158 Neb. 377, 63 N.W.2d 332 (1954).
County is required to levy the taxes certified to the county clerk by cities of first class, townships, school districts and road districts, and is the political subdivision against which action to recover money paid for void tax sale certificate lies. McDonald v. County of Lincoln, 141 Neb. 741, 4 N.W.2d 903 (1942).
County board is required to levy the amount of taxes adopted by the several school districts of the county. Schulz v. Dixon County, 134 Neb. 549, 279 N.W. 179 (1938).
Irregularity in levy not a valid objection to tax. Hull v. Kearney County, 13 Neb. 539, 14 N.W. 529 (1882).
Informality in the levy does not invalidate school taxes. Burlington & M. R. R. Co. v. Lancaster County, 12 Neb. 324, 11 N.W. 332 (1882).
County commissioners who in good faith but by mistake levy a less tax than that voted are not personally liable to school district. School Dist. No. 80 of Nemaha County v. Burress, 2 Neb. Unof. 554, 89 N.W. 609 (1902).
Levy is made ordinarily after first of August. United States v. Thurston County, 54 F.Supp. 201 (D. Neb. 1944).

2. Miscellaneous

This section contained no limitations on the amount that could be levied. Chicago, B. & Q. R.R. Co. v. County of Box Butte, 166 Neb. 603, 90 N.W.2d 72 (1958).
Medical, surgical, and hospital care of poor person should be provided by the county. Marshall v. County of Nance, 163 Neb. 252, 79 N.W.2d 417 (1956).
Property is taxed when the tax is levied and not when it is valued by the assessor. American Province of Servants of Mary Real Estate Corp. v. County of Douglas, 147 Neb. 485, 23 N.W.2d 714 (1946).
County board of equalization may adopt such means as, in its judgment, is necessary to carry out duties imposed. Speer v. Kratzenstein, 143 Neb. 310, 12 N.W.2d 360 (1943), vacating 143 Neb. 300, 9 N.W.2d 306 (1943).
Appropriation bill of municipality should in order of time precede levy of municipal tax. LeBarron v. City of Harvard, 129 Neb. 460, 262 N.W. 26 (1935).
County clerk has no power to make levy for additionally certified taxes after he has completed main tax list and delivered same to county treasurer, writ of mandamus is denied. State ex rel. Long v. Barstler, 122 Neb. 167, 240 N.W. 273 (1931).
City and village taxes, levied after usual time, are valid and afford no ground for injunction. Hallo v. Helmer, 12 Neb. 87, 10 N.W. 568 (1881).

Any taxpayer may appeal from the action of the county board of equalization in making the levy, if in the judgment of such taxpayer the levy is for an unlawful or unnecessary purpose or in excess of the requirements of a political subdivision, to the Tax Equalization and Review Commission in accordance with section 77-5013 within thirty days after the county board of equalization's action. The appeal shall set forth the levy appealed from and the amount or extent to which the appellant claims the levy is for an unlawful or unnecessary purpose or in excess of the requirements of a political subdivision, and to that extent and no further shall such levy be affected by such appeal. It shall not be necessary for such taxpayer to appear before the county board of equalization at the time of the making of the levy or prior thereto in order to entitle him or her to such appeal.

No appeal shall in any manner suspend the collection of any tax, nor the duties of the officers relating thereto during the pendency of the appeal, however, all taxes received based on the appealed levy or portion thereof appealed shall be kept by the treasurer in a special fund without distribution. The commission shall give notice of the appeal to the county board of equalization, county clerk, county assessor, and county treasurer of each county in which the tax is levied. The county board of equalization, county clerk, county assessor, or county treasurer shall not be charged with notice of the appeal until notice is served by the commission.

Annotations

This section is a general statute which prescribes a procedure for taking an appeal from a levy made by the county board. In re 1983-84 County Tax Levy, 220 Neb. 897, 374 N.W.2d 235 (1985).
A taxpayer objecting to the setting of a nonresident high school tuition levy must give notice of appeal within ten days after the setting of the levy by the county board of equalization pursuant to section 79-436. In re 1981-82 County Tax Levy, 214 Neb. 624, 335 N.W.2d 299 (1983).
A plaintiff taxpayer appealing under the provisions of this section has the burden of proving that the levy complained of is in fact excessive and illegal. Werth v. Buffalo County Board of Equalization, 187 Neb. 119, 188 N.W.2d 442 (1971).
Levy and collection of tax for educational service unit may be tested by appeal but collection of tax may not be impeded. Frye v. Haas, 182 Neb. 73, 152 N.W.2d 121 (1967).
Individual taxpayer may appeal from action of county board of equalization in making levy of taxes on behalf of school district. C. R. T. Corp. v. Board of Equalization of Douglas County, 172 Neb. 540, 110 N.W.2d 194 (1961).
Question of proper boundaries of cemetery district could not be raised on appeal under this section. Anderson v. Carlson, 171 Neb. 741, 107 N.W.2d 535 (1961).

The Tax Equalization and Review Commission shall hear the appeal and determine whether or not the levy appealed from or any part thereof is for an unlawful or unnecessary purpose or in excess of the requirements of the political subdivision. The decision of the commission shall be certified to the county assessor, county clerk, and county treasurer of each county in which the tax was levied to revise all tax records to reflect the corrected levy.

Annotations

Question as to power of court to determine amount of levy, and to change levy accordingly, raised but not decided. C. R. T. Corp. v. Board of Equalization of Douglas County, 172 Neb. 540, 110 N.W.2d 194 (1961).

If the tax books have been delivered to the county treasurer for collection of the taxes before the determination of the appeal by the Tax Equalization and Review Commission, then the county treasurer shall, upon receipt of the certified final decision of the commission, distribute or return to the taxpayers in accordance with such decision the appropriate amount of taxes paid and held pursuant to section 77-1606 and, if necessary, correct the tax rolls in his or her office to conform to such decision unless a further appeal is taken, in which case the county treasurer shall hold the taxes until the final determination of the appeal and thereupon distribute or return the same in conformity to such decision and, if necessary, correct the tax rolls.

After the levy of taxes has been made and before November 20, the county assessor shall transcribe the assessments into a suitable book to be provided at the expense of the county, properly ruled and headed with the distinct columns in which shall be entered the description of the lands, number of acres and value, number of city and village lots and their value, taxable value of taxable personal property, delinquent taxes of previous years, the amount of property tax credits not reimbursed by the state, the amount of taxes due on the day the first installment becomes due, and the amount of delinquent taxes due on the day the second installment thereof becomes due, as provided by law, in the event the taxpayer elects to pay taxes in two equal semiannual installments.

Annotations

As to precincts, taxation is matter of allocation by the supervisor or county clerk, after equalization by the county and state boards of equalization, and after levy has been made by the county board. McDonald v. County of Lincoln, 141 Neb. 741, 4 N.W.2d 903 (1942).
After the levy is made, the county assessor shall transcribe the assessment into a suitable book which shall contain several specific columns for delinquent taxes of previous years. County of Sarpy v. Jansen Real Estate Co., 7 Neb. App. 676, 584 N.W.2d 824 (1998).

The county assessor or county clerk shall certify to the Property Tax Administrator, on or before December 1 of each year, the total taxable valuation and the Certificate of Taxes Levied. The certificate shall be used for statistical purposes and shall specify the information necessary to determine the total taxable value, tax levies, and total property taxes requested by the political subdivisions for the current year on forms prescribed and furnished by the Tax Commissioner. The certificate shall include for each political subdivision a statement of the amount of property taxes sought and the tax levy made for (1) the payment of principal or interest on bonds issued by the political subdivision and (2) all other purposes.

The county assessor or county clerk shall correct the assessment and tax rolls after action of the county board of equalization or final order of an applicable administrative body or court. Each correction shall be made in triplicate, each set of triplicate forms being consecutively numbered, and there shall be entered upon such form all data pertaining to the assessment which is to be corrected. The correction shall show all additions and reductions, the amount of tax added or reduced, with the reason therefor, and the page or pages of the tax rolls upon which such change is to be made. The original copy shall be delivered to the county treasurer, the duplicate copy to the county clerk, and the triplicate copy shall remain in the office of the county assessor. The county assessor or county clerk shall provide upon demand a listing showing each entry and sorted by tax year. The county treasurer shall thereupon correct the tax roll to conform to the correction copy and all changes shall be made in red ink, drawing a line through the original or erroneous figures, but not erasing the same. No county assessor shall reduce or increase the valuation of any property, real or personal, without the approval of the county board of equalization or an applicable administrative body or court, as provided for in this section. Any county assessor who shall willfully reduce or increase the valuation of any property, without the approval of the county board of equalization or an applicable administrative body or court, as provided in this section, shall be guilty of a misdemeanor and shall, upon conviction thereof, be fined not less than twenty dollars nor more than one hundred dollars.

Annotations

The purpose of this statute is to permit the county assessor to correct clerical errors in the tax list, not to correct alleged errors in valuation of property. Olson v. County of Dakota, 224 Neb. 516, 398 N.W.2d 727 (1987).

The county assessor after July 25, or after August 10 in counties that have adopted a resolution to extend the deadline for hearing protests under section 77-1502, and with approval of the county board of equalization shall correct the assessment roll and the tax list, if necessary, in the case of a clerical error as defined in section 77-128 that results in a change in the value of the real property. Clerical errors that do not result in a change of value on the assessment roll may be corrected at any time by the county assessor. All corrections to the tax list shall be made as provided in section 77-1613.02.

All taxes which are uniform, throughout any precinct, township, school district, learning community, village, city, county, or other taxing subdivision of a county, shall be formed into a single tax, be entered upon the tax list in a double column, and be denominated a consolidated tax.

Annotations

As to precincts, taxation is matter of allocation by the supervisor or county clerk, after equalization by the county and state boards of equalization, and after levy has been made by the county board. McDonald v. County of Lincoln, 141 Neb. 741, 4 N.W.2d 903 (1942).

The county board of any county is authorized to direct that for all purposes of assessment of property, and for the levy and collection of taxes and special assessments, there shall be used tax records or random access devices suitable for use in connection with electronic data processing equipment or other mechanical office equipment, in accordance with procedures to be approved by the Property Tax Administrator. Such county board is also authorized to direct that a statement of taxes and special assessments be mailed or otherwise delivered to the person, firm, association, or corporation against whom such taxes are assessed. Failure to receive such statement shall not relieve the taxpayer from any liability to pay such taxes or assessments and penalties accrued thereon.

The tax list shall be completed by the county assessor and delivered to the county treasurer on or before November 22. At the same time the county assessor or county clerk shall transmit a warrant, which warrant shall be signed by the county assessor or county clerk and shall in general terms command the treasurer to collect taxes therein mentioned according to law. No informality therein, and no delay in the transmitting of the same after the time above specified, shall affect the validity of any taxes or sales, or other proceedings for the collection of taxes as provided for in this chapter. Whenever it shall be discovered that the warrant provided for in this section was not at the proper time attached to any tax list, or was not transmitted as herein provided for any preceding year or years, in the hands of the county treasurer, the county assessor shall forthwith attach or transmit such warrant, which shall be in the same form and have the same force and effect as if it had been attached to such tax list, or transmitted as herein provided, before the delivery thereof to the county treasurer.

Annotations

Informality in certificate of clerk to tax list could be supplied upon discovery of deficiency. Belza v. Village of Emerson, 159 Neb. 651, 68 N.W.2d 272 (1955).
County clerk has no power to make levy for additionally certified taxes after he has completed main tax list and delivered same to county treasurer. State ex rel. Long v. Barstler, 122 Neb. 167, 240 N.W. 273 (1931).
Collection of taxes on real estate cannot be enforced until May 1 following the time the tax list is placed in the hands of the county treasurer. Cornell v. Maverick Loan & Trust Co., 95 Neb. 9, 144 N.W. 1072 (1914).
Warrant is necessary to create a lien upon personal property. Platte Valley Milling Co. v. Malmsten, 79 Neb. 730, 113 N.W. 229 (1907).
Warrant must be attached to give treasurer jurisdiction to seize personal property, but is not essential to sale of real estate for taxes. Grant v. Bartholomew, 57 Neb. 673, 78 N.W. 314 (1899); Reynolds v. Fisher, 43 Neb. 172, 61 N.W. 695 (1895).

The tax list shall be the property of the county and shall be substantially in the form set forth in this section, with such additions and amendments thereto as may be necessary to make it conform to law.

Owners' Names

Description of Lands or Town Lots

Part of section or part of town

Section or lot

Town or block

Improvements on leased lands

Range

Acres

Value

No. School District

No. Road District

State and County Consolidated Tax

County and District Taxes

Road Tax

Sch. Dist. Tax

Sch. Dist. Bond Tax

Precinct Tax

Advertising

Total

No. of Receipt

Remarks

Annotations

Tax list made in conformity with statute is prima facie evidence that levy is as made, and conclusive as against claim of irregularities in making such levy. Holthaus v. Adams County, 74 Neb. 861, 105 N.W. 632 (1905).
Assessments being regularly entered, presumption is that officers did their duty and corrected errors and irregularities in manner provided by law. Chamberlain Banking House v. Woolsey, 60 Neb. 516, 83 N.W. 729 (1900).

As soon as the county treasurer receives the tax lists of the county, he or she shall enter in the column opposite the description of the property the amount of unpaid taxes with the year or years in which such taxes were due and the date of unredeemed sales, if any, for previous years on such property.

Annotations

Failure to enter delinquent taxes will not invalidate sale for taxes assessed for subsequent year. Carman v. Harris, 61 Neb. 635, 85 N.W. 848 (1901).
As soon as the county treasurer receives the tax lists, the treasurer shall enter the amount of unpaid taxes opposite each description. County of Sarpy v. Jansen Real Estate Co., 7 Neb. App. 676, 584 N.W.2d 824 (1998).

Whenever any judgment shall be obtained in any court of competent jurisdiction in this state for the payment of a sum of money against any county, township, school district, road district, town or city board of education, or against any municipal corporation, or when any such judgment has been recovered and now remains unpaid, it shall be the duty of the county board, school district board of education, city council or other corporate officers, as the case may require, to make provision for the prompt payment of the same.

Annotations

Irrigation district is not a municipal corporation, and levy of taxes to pay judgment against it could not be made under this section. Loup County v. Rumbaugh, 151 Neb. 563, 38 N.W.2d 745 (1949).
Remedy is furnished to compel payment of judgments secured against governmental subdivisions. Madison County v. School Dist. No. 2, 148 Neb. 218, 27 N.W.2d 172 (1947).
By providing a method of payment of judgment against county, policy of state is shown that judgment should not be a lien on specific county property. Fremont Foundry & Machine Co. v. Saunders County, 136 Neb. 101, 285 N.W. 115 (1939).
This section is not repealed by Omaha charter. Benner v. County Board of Douglas County, 121 Neb. 773, 238 N.W. 735 (1931).
Judgment for damages for breach of contract with school teacher must be collected from special levy. State ex rel. Hadsell v. Putnam, 103 Neb. 846, 174 N.W. 609 (1919).
Judgment becomes dormant after five years, if no levy is made and no proceedings begun to compel levy. Levy of tax to pay judgment will not revive it. Alter v. State of Nebraska, ex rel. Kountze Bros., 62 Neb. 239, 86 N.W. 1080 (1901).
Where judgments are rendered subsequent to general levy, it is duty of county board to make special levy. Jackson v. Washington County, 34 Neb. 680, 52 N.W. 169 (1892).

If the amount of revenue derived from taxes levied and collected for ordinary purposes shall be insufficient to meet and pay the current expenses for the year in which the levy is made, and also to pay the judgments remaining unpaid, it shall be the duty of the proper officers of the corporation, against which any such judgments shall have been obtained and remain unsatisfied, to at once proceed and levy and collect a sufficient amount of money to pay off and discharge such judgments.

Annotations

A levy of tax for payment of judgment is unauthorized if no judgment exists at time of levy. Custer County v. Chicago, B. & Q. R. R. Co., 62 Neb. 657, 87 N.W. 341 (1901).
Board of equalization has power to levy tax on village or city of less than 5,000 inhabitants in excess of maximum rate for general purposes, to pay judgment, but not in school district. Dawson County v. Clark, 58 Neb. 756, 79 N.W. 822 (1899).
This section does not permit levy to pay judgment against county in excess of constitutional limit. Chase County v. Chicago, B. & Q. R. R. Co., 58 Neb. 274, 78 N.W. 502 (1899).
Courts will not control action of board of equalization in levying taxes to pay judgment where constitutional limit has been levied. State of Nebraska ex rel. Rock County v. Sheldon, 53 Neb. 365, 73 N.W. 694 (1898).
Municipality is required to levy tax to pay judgment for cost of utility plants in excess of bond issue, notwithstanding limitation of tax for general purposes. Village of Oshkosh v. State, 20 F.2d 621 (8th Cir. 1927).

The tax shall be levied upon all the taxable property in the district, county, township, town or city bound by the judgment, and shall be collected in the same manner and at the same time provided by law for the collection of other taxes.

The corporate officers whose duty it is to levy and collect taxes for the payment of the current expenses of any such corporation, against which a judgment may be so obtained, shall also be required to levy and collect the special tax herein provided for, for the payment of judgments.

Annotations

Mandamus will not lie to compel school officers to report amount of taxes necessary to pay judgment, while dormant. State of Nebraska ex rel. Craig v. School Dist. No. 2 of Phelps County, 25 Neb. 301, 41 N.W. 155 (1888).
Municipality is required to levy tax to pay judgment for cost of utility plants in excess of bond issue. Village of Oshkosh v. State, 20 F.2d 621 (8th Cir. 1927).

If any such corporate authorities, whose duty it is, under the provisions of sections 77-1601 to 77-1624, to so levy and collect the tax necessary to pay off any such judgment, fail, refuse, or neglect to make provision for the immediate payment of such judgments, after request made by the owner or any person having an interest therein, such officers shall become personally liable to pay such judgments, and the party or parties interested may have an action against such defaulting officers to recover the money due on the judgment, or he, she, or they having such interest may apply to the district court of the county in which the judgment is obtained, or to the judge thereof in vacation, for a writ of mandamus to compel the proper officers to proceed to collect the necessary amount of money to pay off such indebtedness, as provided in such sections. When a proper showing is made by the applicant for the writ, it shall be the duty of the district court or judge, as the case may be, to grant and issue the writ to the delinquents, and the proceedings to be had in the premises shall conform to the rules and practice of the court, and the laws in such cases made and provided.

Annotations

Mandamus will not lie to compel the issuance of a warrant upon the current funds of a school district to pay judgment for breach of contract with a school teacher. State ex rel. Hadsell v. Putnam, 103 Neb. 846, 174 N.W. 609 (1919).
Mandamus will not lie to enforce the levy of a tax in excess of constitutional or statutory limit. State of Nebraska ex rel. Young v. Royse, 71 Neb. 1, 98 N.W. 459 (1904).
Payment of judgment is by warrant. Mandamus will lie to enforce payment. State of Nebraska ex rel. Clark & Leonard Investment Co. v. Scotts Bluff County, 64 Neb. 419, 89 N.W. 1063 (1902).
Where county board has over a period of years failed to include judgments in annual estimate and levy, mandamus lies to compel performance. State ex rel. State Journal Co. v. Knievel, 5 Neb. Unof. 219, 97 N.W. 798 (1903).
Mandamus will lie to compel village to levy tax to pay judgment against village. Village of Oshkosh v. State of Nebraska, 20 F.2d 621 (8th Cir. 1927).
No demand upon the officers of a municipality to levy a tax is necessary before instituting proceedings for mandamus. United States ex rel. Masslich v. Saunders, 124 F. 124 (8th Cir. 1903).
Federal courts may issue writs of mandamus to compel the levy of a tax to pay judgments. Deuel County v. First National Bank of Buchanan County, Mo., 86 F. 264 (8th Cir. 1898).

It shall be the duty of the county treasurer for each and every county, when collecting personal and real estate taxes being delinquent five years or more, to receipt for such taxes on a receipt for the fifth delinquent year. Such taxes so collected shall be prorated in proportion to the levies applicable for the year levied. All state taxes when collected shall be remitted to the State Treasurer and by him or her credited to the fund or funds for which the levy or levies were made, and all county funds when collected shall be placed to the credit of the county general fund; all municipal, school district, learning community, township, precinct, and special funds shall be entered in separate columns. All taxes so consolidated shall be paid in order of priority of delinquency.

Sections 77-1630 to 77-1634 shall be known and may be cited as the Property Tax Request Act.

(1) Allowable growth percentage means a percentage equal to the sum of (a) two percent plus (b) the political subdivision's real growth percentage;

(2) Property tax request means the total amount of property taxes requested to be raised for a political subdivision through the levy imposed pursuant to section 77-1601, excluding the amount to be levied for the payment of principal or interest on bonds issued or authorized to be issued by a school district;

(3) Real growth percentage means the percentage obtained by dividing (a) the political subdivision's real growth value by (b) the political subdivision's total property valuation from the prior year; and

(4) Real growth value means the increase in a political subdivision's total property valuation from the prior year to the current year due to (a) improvements to real property as a result of new construction and additions to existing buildings, (b) any other improvements to real property which increase the value of such property, (c) annexation of real property by the political subdivision, (d) a change in the use of real property, (e) any increase in personal property valuation over the prior year, and (f) the accumulated excess valuation over the redevelopment project valuation described in section 18-2147 of the Community Development Law for redevelopment projects within the political subdivision in the year immediately after the division of taxes for such redevelopment project has ended.

Cross References

Community Development Law, see section 18-2101.

(1) If the annual assessment of property would result in an increase in the total property taxes levied by a county, city, village, school district, learning community, sanitary and improvement district, natural resources district, educational service unit, or community college, as determined using the previous year's rate of levy, such political subdivision's property tax request for the current year shall be no more than its property tax request in the prior year, and the political subdivision's rate of levy for the current year shall be decreased accordingly when such rate is set by the county board of equalization pursuant to section 77-1601. The governing body of the political subdivision shall pass a resolution or ordinance to set the amount of its property tax request after holding the public hearing required in subsection (3) of this section. If the governing body of a political subdivision seeks to set its property tax request at an amount that exceeds its property tax request in the prior year, it may do so, subject to the limitations provided in the School District Property Tax Limitation Act and the Property Tax Growth Limitation Act, after holding the public hearing required in subsection (3) of this section and by passing a resolution or ordinance that complies with subsection (4) of this section. If any county, city, or school district seeks to increase its property tax request by more than the allowable growth percentage, such political subdivision shall comply with the requirements of section 77-1633 in lieu of the requirements in subsections (3) and (4) of this section.

(2) If the annual assessment of property would result in no change or a decrease in the total property taxes levied by a county, city, village, school district, learning community, sanitary and improvement district, natural resources district, educational service unit, or community college, as determined using the previous year's rate of levy, such political subdivision's property tax request for the current year shall be no more than its property tax request in the prior year, and the political subdivision's rate of levy for the current year shall be adjusted accordingly when such rate is set by the county board of equalization pursuant to section 77-1601. The governing body of the political subdivision shall pass a resolution or ordinance to set the amount of its property tax request after holding the public hearing required in subsection (3) of this section. If the governing body of a political subdivision seeks to set its property tax request at an amount that exceeds its property tax request in the prior year, it may do so, subject to the limitations provided in the School District Property Tax Limitation Act and the Property Tax Growth Limitation Act, after holding the public hearing required in subsection (3) of this section and by passing a resolution or ordinance that complies with subsection (4) of this section. If any county, city, or school district seeks to increase its property tax request by more than the allowable growth percentage, such political subdivision shall comply with the requirements of section 77-1633 in lieu of the requirements in subsections (3) and (4) of this section.

(3) The resolution or ordinance required under this section shall only be passed after a special public hearing called for such purpose is held and after notice is published in a newspaper of general circulation in the area of the political subdivision at least four calendar days prior to the hearing. For purposes of such notice, the four calendar days shall include the day of publication but not the day of hearing. If the political subdivision's total operating budget, not including reserves, does not exceed ten thousand dollars per year or twenty thousand dollars per biennial period, the notice may be posted at the governing body's principal headquarters. The hearing notice shall contain the following information: The certified taxable valuation under section 13-509 for the prior year, the certified taxable valuation under section 13-509 for the current year, and the percentage increase or decrease in such valuations from the prior year to the current year; the dollar amount of the prior year's tax request and the property tax rate that was necessary to fund that tax request; the property tax rate that would be necessary to fund last year's tax request if applied to the current year's valuation; the proposed dollar amount of the tax request for the current year and the property tax rate that will be necessary to fund that tax request; the percentage increase or decrease in the property tax rate from the prior year to the current year; and the percentage increase or decrease in the total operating budget from the prior year to the current year.

(4) Any resolution or ordinance setting a political subdivision's property tax request under this section at an amount that exceeds the political subdivision's property tax request in the prior year shall include, but not be limited to, the following information:

(i) The total assessed value of property differs from last year's total assessed value by ..... percent;

(ii) The tax rate which would levy the same amount of property taxes as last year, when multiplied by the new total assessed value of property, would be $..... per $100 of assessed value;

(iii) The (name of political subdivision) proposes to adopt a property tax request that will cause its tax rate to be $..... per $100 of assessed value; and

(iv) Based on the proposed property tax request and changes in other revenue, the total operating budget of (name of political subdivision) will (increase or decrease) last year's budget by ..... percent; and

(d) The record vote of the governing body in passing such resolution or ordinance.

(5) Any resolution or ordinance setting a property tax request under this section shall be certified and forwarded to the county clerk on or before October 15 of the year for which the tax request is to apply.

Cross References

Property Tax Growth Limitation Act, see section 13-3401.
School District Property Tax Limitation Act, see section 79-3401.

(1) For purposes of this section, political subdivision means any county, city, or school district.

(2) If any political subdivision seeks to increase its property tax request by more than the allowable growth percentage, such political subdivision may do so, subject to the limitations provided in the School District Property Tax Limitation Act and the Property Tax Growth Limitation Act, if the following requirements are met:

(a) A public hearing is held and notice of such hearing is provided in compliance with subsection (3) of this section; and

(b) The governing body of such political subdivision passes a resolution or an ordinance that complies with subsection (4) of this section.

(3)(a) Each political subdivision within a county that seeks to increase its property tax request by more than the allowable growth percentage shall participate in a joint public hearing. Each such political subdivision shall designate one representative to attend the joint public hearing on behalf of the political subdivision. If a political subdivision includes area in more than one county, the political subdivision shall be deemed to be within the county in which the political subdivision's principal headquarters are located. At such hearing, there shall be no items on the agenda other than discussion on each political subdivision's intent to increase its property tax request by more than the allowable growth percentage.

(b) At least one elected official from each participating political subdivision shall attend the joint public hearing. An elected official may be the designated representative from a participating political subdivision. The presence of a quorum or the participation of elected officials at the joint public hearing does not constitute a meeting as defined by section 84-1409 of the Open Meetings Act.

(c) The joint public hearing shall be held on or after September 14 and prior to September 24 and before any of the participating political subdivisions file their adopted budget statement pursuant to section 13-508.

(d) The joint public hearing shall be held after 6 p.m. local time on the relevant date.

(e) The joint public hearing shall be organized by the county clerk or his or her designee. At the joint public hearing, the designated representative of each political subdivision shall give a brief presentation on the political subdivision's intent to increase its property tax request by more than the allowable growth percentage and the effect of such request on the political subdivision's budget. The presentation shall include:

(A) The total assessed value of property differs from last year's total assessed value by ..... percent;

(B) The tax rate which would levy the same amount of property taxes as last year, when multiplied by the new total assessed value of property, would be $..... per $100 of assessed value;

(C) The (name of political subdivision) proposes to adopt a property tax request that will cause its tax rate to be $..... per $100 of assessed value;

(D) Based on the proposed property tax request and changes in other revenue, the total operating budget of (name of political subdivision) will exceed last year's by ..... percent; and

(E) To obtain more information regarding the increase in the property tax request, citizens may contact the (name of political subdivision) at (telephone number and email address of political subdivision).

(f) Any member of the public shall be allowed to speak at the joint public hearing and shall be given a reasonable amount of time to do so.

(i) By sending a postcard to all affected property taxpayers. The postcard shall be sent to the name and address to which the property tax statement is mailed;

(ii) By posting notice of the hearing on the home page of the relevant county's website, except that this requirement shall only apply if the county has a population of more than ten thousand inhabitants; and

(iii) By publishing notice of the hearing in a legal newspaper in or of general circulation in the relevant county.

(h) Each political subdivision that participates in the joint public hearing shall electronically send the information prescribed in subdivision (3)(i) of this section to the county assessor by September 4. The county clerk shall notify the county assessor of the date, time, and location of the joint public hearing no later than September 4. The county clerk shall notify each participating political subdivision of the date, time, and location of the joint public hearing. The county assessor shall send the information required to be included on the postcards pursuant to subdivision (3)(i) of this section to a printing service designated by the county board. The initial cost for printing the postcards shall be paid from the county general fund. Such postcards shall be mailed at least seven calendar days before the joint public hearing. The cost of creating and mailing the postcards, including staff time, materials, and postage, shall be charged proportionately to the political subdivisions participating in the joint public hearing based on the total number of parcels in each participating political subdivision. Each participating political subdivision shall also maintain a prominently displayed and easily accessible link on the home page of the political subdivision's website to the political subdivision's proposed budget, except that this requirement shall not apply if the political subdivision is a county with a population of less than ten thousand inhabitants, a city with a population of less than one thousand inhabitants, or, for joint public hearings prior to January 1, 2024, a school district.

(i) The postcard sent under this subsection and the notice posted on the county's website, if required under subdivision (3)(g)(ii) of this section, and published in the newspaper shall include the date, time, and location for the joint public hearing, a listing of and telephone number for each political subdivision that will be participating in the joint public hearing, and the amount of each participating political subdivision's property tax request. The postcard shall also contain the following information:

(i) The following words in capitalized type at the top of the postcard: NOTICE OF PROPOSED TAX INCREASE;

(ii) The name of the county that will hold the joint public hearing, which shall appear directly underneath the capitalized words described in subdivision (3)(i)(i) of this section;

(iii) The following statement: The following political subdivisions are proposing a revenue increase which would result in an overall increase in property taxes in (insert current tax year). THE ACTUAL TAX ON YOUR PROPERTY MAY INCREASE OR DECREASE. This notice contains estimates of the tax on your property as a result of this revenue increase. These estimates are calculated on the basis of the proposed (insert current tax year) data. The actual tax on your property may vary from these estimates.

(vii) The amount of property taxes due in the previous tax year for each participating political subdivision;

(ix) The amount of property taxes due for the current tax year for each participating political subdivision;

(x) The change in the amount of property taxes due for each participating political subdivision from the previous tax year to the current tax year; and

(xi) The following statement: To obtain more information regarding the tax increase, citizens may contact the political subdivision at the telephone number provided in this notice.

(4) After the joint public hearing required in subsection (3) of this section, the governing body of each participating political subdivision shall pass an ordinance or resolution to set such political subdivision's property tax request. If the political subdivision is increasing its property tax request over the amount from the prior year, including any increase in excess of the allowable growth percentage, then such ordinance or resolution shall include, but not be limited to, the following information:

(i) The total assessed value of property differs from last year's total assessed value by ..... percent;

(ii) The tax rate which would levy the same amount of property taxes as last year, when multiplied by the new total assessed value of property, would be $..... per $100 of assessed value;

(iii) The (name of political subdivision) proposes to adopt a property tax request that will cause its tax rate to be $..... per $100 of assessed value; and

(iv) Based on the proposed property tax request and changes in other revenue, the total operating budget of (name of political subdivision) will exceed last year's by ..... percent; and

(d) The record vote of the governing body in passing such resolution or ordinance.

(6) The county clerk, or his or her designee, shall prepare a report which shall include:

(a) The names of the designated representatives of the political subdivisions participating in the joint public hearing;

(b) The name and address of each individual who spoke at the joint public hearing, unless the address requirement is waived to protect the security of the individual, and the name of any organization represented by each such individual;

(d) The real growth value and real growth percentage for each participating political subdivision;

(e) The amount each participating political subdivision seeks to increase its property tax request in excess of the allowable growth percentage; and

Such report shall be delivered to the political subdivisions participating in the joint public hearing within ten days after such hearing.

Cross References

Open Meetings Act, see section 84-1407.
Property Tax Growth Limitation Act, see section 13-3401.
School District Property Tax Limitation Act, see section 79-3401.

(1) Except as provided in subsection (2) of this section, any levy which is not in compliance with the Property Tax Request Act and section 77-1601 shall be construed as an unauthorized levy under section 77-1606.

(2) An inadvertent failure to comply with the Property Tax Request Act shall not invalidate a political subdivision's property tax request or constitute an unauthorized levy under section 77-1606. A political subdivision that has complied with the Property Tax Request Act shall not have its property tax request invalidated due to any other political subdivision's failure to comply with the Property Tax Request Act. The failure of a taxpayer to receive a postcard as required under the act shall not invalidate a political subdivision's property tax request or constitute an unauthorized levy under section 77-1606.