Change provisions relating to property tax request authority under the School District Property Tax Limitation Act

This bill changes how Nebraska school districts calculate their annual property tax budget limits and manage unused tax authority. It revises the formula to determine a district's tax request authority each year, incorporating prior-year tax requests, non-property revenue, and growth adjustments. School districts can now carry forward unused tax authority to future years (excluding amounts from base growth increases), with the state department tracking and reporting these balances. These changes directly affect all Nebraska public school districts by altering their annual budgeting process for property taxes under the School District Property Tax Limitation Act.