LB 924 Legislature · 109th Legislature (2025-2026)

Change powers of learning community councils and authorized uses of learning community levies

Nebraska's LB 924 changes how learning communities (groups of school districts collaborating on shared programs) can use property tax levies. It reduces the maximum allowable levy from 95 cents to just half a cent per $100 of taxable property valuation for specific purposes. The new levy funds elementary learning center facility leases, remodeling, and up to 50% of approved capital projects for focus schools or programs. This directly affects learning communities and their member school districts by restricting and redirecting their funding authority. The bill repeals the previous 95-cent levy provision and aligns with updated funding mechanisms under Section 79-2111.
Bill status signed all 5 stages cleared
Introduction
Jan 2026
Committee Review
Jan 2026
Legislature Passage
Apr 2026
Legislature Passage
Apr 2026
Signed into Law
Apr 2026
Introduced Jan 9, 2026 Signed Apr 17, 2026
Maddy AI version diff · 2 comparisons

What changed between versions

Enrollment and Review ER121 Final Reading · 2 edits
MINOR
The bill was updated from a draft version to its final reading, changing the sponsor from Guereca to Andersen and confirming the committee assignment. The core policy text regarding tax levies for learning communities remains identical to the previous version, indicating no substantive changes to funding limits or eligibility criteria were made during this review period.
Scope change
The bill's scope and applicability remain unchanged; it continues to govern property tax levies for learning communities and related school districts in Nebraska.
TECHNICAL

The bill sponsor was changed from Guereca to Andersen, and the document header was updated to reflect 'Final Reading' status for the 109th Legislature, Second Session.

New header information was added to formally establish the bill as LB 924 for the 2026 legislative session.

Floor votes · Legislature Apr 9, 2026

How they voted

470
Passed · 2 other
Total votes 49
Apr 9, 2026
N Nonpartisan49
47 Yea 2
95% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
17
Key actions
5
Committee
2
Apr 17, 2026
Signed into law
Approved by Governor on April 14, 2026
executive
Apr 9, 2026
Legislature · Passed
President/Speaker signed
legislature
Apr 9, 2026
Legislature · Passed
Passed on Final Reading 47-0-2
legislature
Feb 20, 2026
Legislature · Passed
Enrollment and Review ER121 adopted
legislature
Jan 30, 2026
Legislature · Passed
Placed on General File
legislature
Jan 13, 2026
Committee
Referred to Education Committee
legislature
Jan 9, 2026
Introduced
Date of introduction
legislature
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Bob Andersen
Bob Andersen
NNonpartisan
NE
49