Nebraska Municipal Review, August 2024

NEBRASKA MUNICIPAL REVIEW

Exploring the power of an LB 840 Plan in Scribner Beatrice receives grant to improve and beautify downtown AmeriCorps NCCC program - how can it help in your municipality?

Official Publication of the League of Nebraska Municipalities

AUGUST 2024

No. 1,192 SSN 0028–1 9 0 6

AUGUST 2024

Contents 4

The Director’s Message by L. Lynn Rex, LNM Executive Director – LB 34: The League and NACO oppose the unreasonable property tax cap in LB 34 due to intended and unintended consequences on bonds, services, and future economic growth!

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The Commentary by Heath Mello, former Senator and CEO/President of Greater Omaha Chamber - Tax-increment financing is a strategic tool for Omaha’s growth

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Offering callers what they need – Lincoln announces 911/988 partnership

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Scribner: What’s the secret?

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‘Open up a world of opportunity’

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Remembering the past—for our present and future

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Grand Island receives grant from National League of Cities to boost economic mobility at the local level

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USDA RD: Meeting community needs - Grant from USDA Rural Development prevents potential food desert in Hayes Center

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AmeriCorps – Extra hands, ready to help in your municipality

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LARM – Preventing disaster: Proactive intervention and sewer system management within a municipality

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The Legal Corner by Tara A. Stingley, Cline Williams Wright Johnson & Oldfather, L.L.P. - Yanick v. Kroger Co. of Michigan: Best practices for avoiding failure to accommodate disability claims of the ADA

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iPhone photography tips

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Professional Directory

About the Cover: Photo from May 2024 of the northern lights near Decatur taken by Tom Rutt of Omaha. The photo originally was posted in the Nebraska Through the Lens Facebook group. Thank you to Tom for allowing the League to use this photo!

Larger Cities Legislative Committee John McGhehey, Mayor, Alliance Seth Sorensen, City Manager, Alliance Tobias Tempelmeyer, City Administrator/General Manager, Beatrice Rusty Hike, Mayor, Bellevue Jim Ristow, City Administrator, Bellevue Mindy Rump, Mayor, Blair Phil Green, City Administrator, Blair Miles Bannon, Council Member, Chadron Tom Menke, City Manager, Chadron Jim Bulkley, Mayor, Columbus Tara Vasicek, City Administrator, Columbus Dave Bauer, Mayor Crete Tom Ourada, City Administrator, Crete Joey Spellerberg, Mayor, Fremont Jody Sanders, City Administrator, Fremont Kent Ewing, Mayor, Gering Pat Heath, City Administrator, Gering Roger Steele, Mayor, Grand Island Laura McAloon, City Administrator, Grand Island Mike Evans, Mayor, Gretna Paula Dennison, City Administrator, Gretna Corey Stutte, Mayor, Hastings

Shawn Metcalf, City Administrator, Hastings James Liffrig, Mayor, Holdrege Chris Rector, City Administrator, Holdrege Stan Clouse, Mayor, Kearney Brenda Jensen, City Manager, Kearney Brad DeMers, Assistant to the City Manager, Kearney Doug Kindig, Mayor, La Vista Pam Buethe, Clerk, La Vista John Fagot, Mayor, Lexington Joe Pepplitsch, City Manager, Lexington Margaret Blatchford, Assistant City Attorney, Lincoln Riley Slezak, Senior Advisor to the Mayor, Lincoln Linda Taylor, Mayor, McCook Nate Schneider, City Manager, McCook Bryan Bequette, Mayor, Nebraska City Perry Mader, City Administrator, Nebraska City Josh Moenning, Mayor, Norfolk Andrew Colvin, City Administrator, Norfolk Dani Myers-Noelle, City Attorney, Norfolk Brandon Kelliher, Mayor, North Platte Layne Groseth, City Admin./Utilities Manager, North Platte Steve Krajewski, Mayor, Ogallala Kevin Wilkins, City Manager, Ogallala

Thomas Warren, Chief of Staff, Omaha David Black, Mayor, Papillion Amber Powers, City Administrator, Papillion R. Paul Lambert, Mayor, Plattsmouth Emily Bausch, City Administrator, Plattsmouth Don Groesser, Mayor, Ralston Brian Kavanaugh, Council Member, Ralston Rick Hoppe, City Administrator, Ralston William De Roos, City Administrator, Schuyler Jeanne McKerrigan, Mayor, Scottsbluff Jordan Colwell,Vice Mayor, Scottsbluff Kevin Spencer, City Manager/Police Chief, Scottsbluff Joshua Eickmeier, Mayor, Seward Greg Butcher, City Administrator, Seward Brad Sherman, Mayor, Sidney David Scott, City Manager, Sidney Carol Schuldt, Council Member, South Sioux City Lance Hedquist, City Administrator, South Sioux City Cale Giese, Mayor, Wayne Jill Brodersen, Council President, Wayne Wes Blecke, City Administrator, Wayne Barry Redfern, Mayor,York Dr. Sue Crawford, City Administrator,York

Smaller Cities Legislative Committee Jessica Quady, City Administrator, Ashland Marlin Seeman, Mayor, Aurora Eric Melcher, City Administrator, Aurora Chris Anderson, City Administrator, Central City Nikki Schwanz, City Administrator, Cozad Andrew Lee, Admin./Clerk/Treasurer, Curtis Alan Michl, Chairperson, Exeter Becky Erdkamp, Clerk/Treasurer, Exeter Kyle Svec, City Administrator, Geneva Deb VanMatre, Mayor, Gibbon Matt Smallcomb, City Administrator, Gibbon

Gary Greer, City Administrator, Gothenburg Jana Tietjen, Clerk, Hebron Kelly Oelke, City Administrator, Hickman Janine K. Schmidt, CMC/Treasurer, Morrill Sandra Schendt, Clerk/Treasurer, Nelson David Russell, Director of Government Affairs, NMPP Energy Mandy Hansen, Government Affairs Liason, NMPP Energy Sandy Kruml, Clerk/Treasurer, Ord Mike Feeken, Mayor, St. Paul Nancy Bryan, Clerk/Treasurer, Stromsburg Sandra Foote, Council Member, Superior

Jeff Hofaker, City Administrator, Sutton Jessica Meyer, City Administrator, Syracuse Kyle Arganbright, Mayor,Valentine Melissa Harrell, City Administrator, Wahoo Desiree Soloman, City Attorney, Waterloo Stephanie Fisher, City Administrator, Waverly Tom Goulette, City Administrator/Utility Superintendent, West Point Randy Woldt, Utilities Superintendent, Wisner Robert Costa, Community Engagement Coordinator,Yutan

Executive Board 2023-2024

President Deb VanMatre Mayor, Gibbon President-Elect Marlin Seeman Mayor, Aurora Vice President Bryan Bequette Mayor, Nebraska City Past President Paul Lambert Mayor, Plattsmouth

Directors

Jean Stothert Mayor, Omaha Leirion Gaylor Baird Mayor, Lincoln Julie A. Deepe Mayor, Deshler Catherine-Jo Mills Village Chair, Ansley Joey Spellerberg Mayor, Fremont Jordan Colwell Vice Mayor, Scottsbluff Josh Moenning Mayor, Norfolk Sharon Powell Village Board President, Utica Jeff Hofaker City Administrator, Sutton Janine K. Schmidt CMC/Treasurer, Morrill Layne Groseth City Administrator/Utilities Manager, North Platte

Affiliated Sections

City Managers Amber Powers Papillion Clerks Kellie Crowell Ravenna Municipal Becky Erdkamp Accounting Exeter & Finance Fire Chiefs Dennis Thompson North Platte Utilities Duane Hoffman Oxford

League Staff L. Lynn Rex

Executive Director

Christy Abraham Legal Counsel Lash Chaffin Utilities Section Director Cherie DeFreece Administrative Assistant/ Membership Services Assistant Brenda Henning Membership Services Assistant Ethan Nguyen LNM/LARM Information Technology Manager Jackson Sash Utilities Field Representative/ Training Coordinator Shirley Riley Membership Services Director Ashley Wolfe Marketing/Communications Director

Municipal Legal Calendar (All statute citations to Revised Statutes of Nebraska) OCTOBER 2024 CITIES OF THE FIRST CLASS

Within 10 days following meeting or before next meeting (whichever is sooner).................... Clerk to have minutes available for public inspection. (84-1413) Within 15 days of Passage......................................................... Clerk publishes ordinances passed. (16-405) Within 30 days of Council meeting........................................ Clerk publishes official proceedings of meeting including claims. (19-1102) First Day........................................................................................ Fiscal year begins. (16-701) After start of fiscal year............................................................. Treasurer makes annual report to Mayor and Council. (16-720) Oct. 9............................................................................................. A vote to exceed levy limits must be approved by this date (77-3444) Oct. 15........................................................................................... Final Property Tax Request Certified and forwarded to County Clerk. (77-1632) Oct. 31........................................................................................... Annual Certification of Program Compliance filed with the Board of Public Roads ........................................................................................................ Classifications and Standards (39-2121) Within 20 days after end of month......................................... Treasurer files monthly financial report. (16-318) Within 60 days after close of fiscal year................................ Treasurer publishes Statement of Receipts and Disbursements. /Semi-annual financial ........................................................................................................ statement published. (16-318) (16-722) (19-1101) * *................................................................................................... Clerk must prepare agenda prior to next Council meeting. (84-1411) Within six months after close of fiscal year......................... Audit of city’s accounts completed. (19-2903) CITIES OF THE SECOND CLASS Within 10 days following meeting or before next meeting (whichever is sooner).................... Clerk to have minutes available for public inspections. (84-1413) Within 15 days of Passage ....................................................... Clerk publishes ordinances passed. (17-613) Within 30 days of Council meeting........................................ Clerk publishes official proceedings of meeting including claims. (19-1102) First Day........................................................................................ Fiscal year begins. (17-701) Oct. 9............................................................................................. A vote to exceed levy limits must be approved by this date (77-3444) Oct. 15........................................................................................... Final Property Tax Request Certified and forwarded to County Clerk. (77-1632) Oct. 31........................................................................................... Annual Certification of Program Compliance filed with the Board of Public Roads and ........................................................................................................ Classification and Standards (39-2121) Within 20 days after end of month......................................... Treasurer files monthly financial report. (17-606) Within 60 days after close of Fiscal Year............................... Treasurer publishes Statement of Receipts and Disbursements. (17-606) (19-1101) * * .................................................................................................. Clerk must prepare agenda prior to next Council meeting. (84-1411) Within six months after close of fiscal year......................... Audit of city’s accounts completed. (19-2903) VILLAGES Within 10 days following meeting or before next meeting (whichever is sooner).................... Clerk to have minutes available for public inspections. (84-1413) Within 15 days of Passage......................................................... Clerk publishes ordinances passed. (17-613) Within 30 days of Board of Trustees’ meeting..................... Clerk publishes official proceedings of meeting including claims. (19-1102) First day......................................................................................... Fiscal year commences. (17-701) Oct. 9............................................................................................. A vote to exceed levy limits by election or by townhall meeting must be approved by ........................................................................................................ this date (77-3444) Oct. 15........................................................................................... Final Property Tax Request Certified and forwarded to County Clerk. (77-1632) Oct. 31........................................................................................... Annual Certification of Program Compliance filed with the Board of Public Roads and ........................................................................................................ Classification and Standards (39-2121) Within 20 days after end of month......................................... Treasurer files monthly financial report. (17-606) Within 60 days after close of Fiscal Year............................... Treasurer publishes Statement of Receipts and Disbursements. (17-606) (19-1101) * *................................................................................................... Clerk must prepare agenda prior to next Board meeting. (84-1411) Within six months after close of fiscal year......................... Audit of Village’s accounts completed unless audit requirement waived by State ........................................................................................................ Auditor. (19-2903) (84-304) ALL MUNICIPALITIES On or before November 1....................................................... Each municipality which offers a defined benefit plan pursuant to section ........................................................................................................ 401(a) of the Internal Revenue Code which was open to new members on ........................................................................................................ January 1, 2004, shall submit written notification to the Nebraska Retirement ........................................................................................................ Systems Committee of the Legislature that it offers such a plan. (13-2402) October 15................................................................................... Each municipality that offers such a defined benefit retirement plan shall file ........................................................................................................ with the committee a copy of the most recent annual actuarial valuation of the ........................................................................................................ retirement plan. The valuation report shall be filed electronically. (13-2402) October 15 ………………………………........................... Each municipality that offers such a defined benefit retirement plan shall file a ........................................................................................................ report with the committee if either of the following conditions exists as of the ........................................................................................................ latest annual actuarial valuation of the retirement plan: (i) The contributions do ........................................................................................................ not equal the actuarial requirement for funding; or (ii) the funded ratio is less ........................................................................................................ than eighty percent. (13-2402) October 15................................................................................... Each municipality which offers such a defined benefit plan shall conduct an ........................................................................................................ experience study at least once every four years to review the actuarial assumptions ........................................................................................................ used to determine funding needs for its defined benefit plan. Each such political ........................................................................................................ subdivision shall electronically file a copy of the most recent actuarial experience ........................................................................................................ study with the committee by October 15, 2016, and shall electronically file a copy ........................................................................................................ of each study completed pursuant to this subsection by the next October 15 after ........................................................................................................ completion of the study (13-2402)

LARM Staff

Dave Bos Executive Director Tracy Juranek Assistant Executive Director, Customer Service Specialist Diane Becker Communications/Marketing Director Kyla Brockevelt Executive Administrative Assistant Drew Cook Customer Service Specialist John Hobbs Loss Control Specialist James Kelley Loss Control Specialist Fred Wiebelhaus Loss Control/Claims Manager

Nebraska Municipal Review Editor and Advertising Sales: Ashley Wolfe, 402-476-2829 or ashleyw@lonm.org The NEBRASKA MUNICIPAL REVIEW is the official publication of the League of Nebraska Municipalities, an association of the cities and villages of Nebraska, published at 206 S.13th St., Ste. 800, Lincoln, Nebraska 68508 — Telephone 402-476-2829; FAX 402-476-7052; Website: www.lonm.org. Periodicals postage paid at Lincoln, Nebraska. Views of contributors, solicited or unsolicited, are their own and not to be construed as having the endorsement of the League unless specifically and explicitly stated by the publisher.

The NEBRASKA MUNICIPAL REVIEW is a nonprofit publication administered and supervised by the League of Nebraska Municipalities. All revenue derived from the publication is used by the association to defray publication costs.

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POSTMASTER: Send address changes to NEBRASKA MUNICIPAL REVIEW, 206 S.13th St., Ste. 800, Lincoln, Nebraska 68508.

DIRECTOR’S MESSAGE

LB 34:The League and NACO oppose the unreasonable property tax cap in LB 34 due to intended and unintended consequences on bonds, services, and future economic growth!

BY L. LYNN REX, EXECUTIVE DIRECTOR, LNM

T

he 108th Legislature, Special Session, lasted 17 “legislative days” beginning July 25, 2024, and ending on Aug. 20 (Day 17). There were numerous efforts in different bills which failed to provide significant property tax relief with the removal of over 100 sales tax exemptions and taxation of items previously not subject to sales tax.

Even efforts to remove a limited number of sales tax exemptions failed. LB 34 passed on Aug. 20 without the removal of any sales tax exemptions and without any new state sales tax imposed on items not previously subject to the tax. There was a strong united front in opposition to removing exemptions and imposing new taxes by all the affected organizations and individuals. The Executive Boards of the League and NACO strongly supported additional state property tax relief but did not have a position on how these funds would be generated.

The property tax caps on municipalities and counties in LB 34, which passed in the Special Session, will take effect July 1, 2025, replacing the “lid on restricted funds”; for FY 24-25, municipalities and counties remain subject to the “lid on restricted funds.” As provided in LB 34, your municipality’s “preliminary property tax request authority” for FY 25-26 when the property tax cap is in effect will be the amount of property taxes levied for your city or village in the prior year (FY 24-25).

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The cap on municipalities and counties enacted with passage of LB 34 is a cap on the amount of property taxes levied, including a multiplier of “the greater of zero or the inflation percentage,” with the following exceptions in Section 4: “(1) The amount of property taxes budgeted for approved bonds; (2) The amount of property taxes needed to respond to an emergency declared in the preceding year, as certified to the auditor; (3) The amount of unused property tax request authority determined in accordance with section 6 of this act; (4) The amount of property taxes budgeted in support of (a) a service relating to an imminent and significant threat to public safety that (i) was not previously provided by the political subdivision and (ii) is the subject of an agreement or a modification of an existing agreement executed after the effective date of this act, whether provided by one of the parties to the agreement or by an independent joint entity or joint public agency or (b) an interlocal agreement relating to public safety; (5) The increase in property tax request authority approved by the legal voters as provided in section 5 of this act; (6) The amount of property taxes budgeted for public safety services as defined in section 13-320; and (7) The amount of property taxes budgeted for county attorneys and public defenders.”

“Inflation percentage” is defined in LB 34 as “the annual percentage change in the

State and Local Consumption Expenditures and Gross Investment (SLCE – pronounced slice), as reported for December of the prior calendar year for the preceding 12-month period.” The SLCE has a 20-year average of about 4%; however, the annual percentage change was lower than 2% several years and a couple of times at or below ZERO. Obviously, zero times any number is zero!

Section 3 provides that the “preliminary property tax request authority” is the “amount of property taxes levied by the county board of equalization…for such political subdivision in the prior fiscal year, less the sum of exceptions to the cap utilized in the prior year pursuant to Section 4.”

In addition to the “preliminary property tax request authority,” Section 3 in LB 34 allows a political subdivision to increase the “preliminary property tax request authority” by multiplying “the greater of zero or the inflation percentage” times “the amount of property taxes levied in the prior year increased by the political subdivision’s growth percentage, less the sum of exceptions utilized in the prior year pursuant to subdivisions (1) and (2) of Section 4” relating to bonds and emergencies. When the multiplier is zero, a municipality’s property tax asking cannot be increased from the prior year, unless there are applicable exceptions to the cap as listed in Section 4; it will be challenging to provide the necessary

NEBRASKA MUNICIPAL REVIEW

services and programs expected by citizens; make bond payments including for direct loans from financial institutions; maintain and improve infrastructure; and, of course, provide comparable compensation to municipal employees as required by Chapter 48, Article 8.

LB 34 stifles economic growth for the community and state since the multiplier also would apply to the political subdivision’s “growth percentage” as defined in the bill. In addition, many bonds are issued for 1520 years! Although the SLCE is a more favorable index for municipalities and counties than the Consumer Price Index (CPI), the index is much less important than the consequences of a multiplier of ZERO when the percentage change in SLCE is at or below zero. There are concerns about the interpretation and intent of these provisions, especially those relating to exceptions to the cap for bonds and emergencies.

BACKGROUND ON PROPERTY TAX CAP As previously noted, on July 1, 2025, the property tax cap in LB 34 will replace the current “lid on restricted funds” in Chapter 13, Article 5 which has been in effect since 1996. The “lid on restricted funds” includes property taxes, local option sales tax, highway funds, occupation taxes, etc. The LB 34 cap is on the amount of property taxes levied.

League Legislative Bulletins and publications updated League members during the Regular Session of the Legislature about the proposed cap in LB 388 and the negotiations by the League and NACO from August 2023 until April 2024 with the Governor’s Director of Policy Research and the State Budget Director. The League and NACO negotiated a reasonable property tax cap of “the greater of 3% or the percentage change in the Consumer Price Index over the most recently completed calendar year” with exceptions, many of which are included in LB 34. LB 388 did not pass!

AUGUST 2024

Financial stability matters! Having a multiplier of at least 3% in the cap in LB 34 as proposed by the League and NACO would have provided stability for budgeting from the largest municipalities and counties to the smallest, especially those which cannot take advantage of the public safety exception from the cap since they have no significant public safety expenses.

Hundreds of municipalities no longer have their own police department and rely on volunteer firefighters and rural fire districts; many municipalities can no longer afford to even contract with the county sheriff for law enforcement.

Notwithstanding, those municipalities and counties with significant public safety expenses still have to pay for those expenses even though these expenses would be an exception to the property tax cap in LB 34! In addition, the 261 cities and villages with local option sales tax approved by voters for local projects and programs will have more flexibility under the LB 34 cap since it is only a cap on property tax asking; the other 266 municipalities and 92 of the 93 counties which do not have local option sales tax will have less financial capacity and flexibility. Although local option sales tax typically increases, these funds also are subject to sales tax refunds as required by the Nebraska Advantage Act and the ImagiNE Nebraska Act. 3% ADDITIONAL STATE TAX RELIEF STATEWIDE With passage of LB 34, there is about

3% more “state tax relief statewide” than the tax relief the Legislature previously granted. The LB 1107 refundable INCOME tax credits (about $565 million) passed in 2020 to offset 30% of an individual’s property taxes paid to his/ her school district will fund MOST of the $750 million now “front loaded” in FY 24-25 as an automatic deduction on property tax statements due to passage of LB 34 pursuant to the “School District Property Tax Relief Act.” Statewide, this would be about a 20% PROPERTY TAX REDUCTION but about half of Nebraskans will see little additional “tax relief” if they already claimed the LB 1107 refundable INCOME tax credit which now funds MOST of the $750 million PROPERTY tax credit passed in LB 34.

The $565 million previously allocated to fund the LB 1107 refundable income tax credits always was counted as part of the 40-50% property tax reduction Gov. Pillen said he wanted to provide Nebraskans. In other words, about 20% of the 40-50% of property tax relief the Governor said was his goal was already provided as “tax relief” to those Nebraskans who claimed the LB 1107 refundable income tax credits.

An additional $185 million was added to the $565 million (from the funds previously allocated to pay for the LB 1107 refundable income tax credits). This $185 million is the only new tax relief which represents about a 3% tax reduction statewide. During the Special Session, the Continued on page 17 / See LB 34

MEMO TO: Members of the League of Nebraska

Municipalities FROM: L. Lynn Rex, Executive Director DATE: August 2024 RE: Annual Business Meeting The Annual Business Meeting of the League of Nebraska Municipalities will be held Oct. 4 at 10:30 a.m. at the Cornhusker Marriott Hotel.

Agendas will be available at the conference registration desk.

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THE COMMENTARY

Tax-increment financing is a strategic tool for Omaha’s growth

BY FORMER SEN. HEATH MELLO CEO & PRESIDENT OF GREATER OMAHA CHAMBER

I

n Omaha, where economic benefits public schools, “Uninformed people often question the development and urban public safety, and other immediate fiscal implications of TIF, concerned revitalization are key public entities. that it diverts funds from essential services. priorities, tax-increment financing Underutilized properties However, these concerns overlook the (TIF) has emerged as a central often drain city resources broader perspective." strategy. This tool not only fosters and are a blight on the Heath Mello economic growth but also ensures surrounding neighborhood. long-term revenue benefits for the Cities that choose to use city. Understanding the mechanics of TIF and its impact on TIF are investing in the long-term growth of the Omaha’s fiscal health is essential for appreciating its value. community by redeveloping underutilized properties with When cities use TIF, the property tax revenues that have more productive uses, as opposed to sustaining existing or been associated with the property continue to be distributed declining property conditions. to the tax-receiving entities. But for a set period, typically In Omaha, TIF has been a catalyst for transforming for 15 years, the property owner pays additional tax revenue underutilized or blighted areas into thriving residential, generated by increased property value (the “increment”), commercial, and mixed-use developments. A prime which is reinvested in the area rather than being distributed example is the revitalization of the Blackstone area, where among the usual tax-receiving entities.

TIF was instrumental in developing properties that now This additional tax revenue is received as a direct result contribute robustly to the city’s tax base. The initial of the increase in valuation due to the redevelopment of investment through TIF sets a foundation that attracts the property. If the property is not redeveloped, there further private investment, creating a multiplier effect on is no additional tax revenue. The tax-receiving entities economic development and, consequently, on tax revenue forgo the receipt of this additional tax revenue, which is generation. generated solely because of the redevelopment, in order to Moreover, TIF aligns with Omaha’s strategic goals of reinvest it in the area through infrastructure improvements, increasing its attractiveness as a location for businesses environmental remediation, and other public benefits. and residents alike. By improving aging infrastructure and Uninformed people often question the immediate fiscal developing new public amenities, TIF enhances property implications of TIF, concerned that it diverts funds from values and the city’s appeal, which further drives economic essential services. However, these concerns overlook activity and population growth. This influx translates into the broader perspective. In the long run, TIF projects increased demand for property and higher property tax substantially increase the taxable value of properties, which, revenues in the future, feeding back into the city’s coffers. upon the expiration of the TIF period, yields significantly Importantly, TIF projects do not just speculate on higher property tax revenues. This enhanced revenue stream potential tax revenue. They are grounded in rigorous 6

NEBRASKA MUNICIPAL REVIEW

planning and projections to ensure that the incremental tax revenue will cover the costs of the developments.

Moreover, the debt incurred in TIF projects is not held by the city itself but by the developers. These developers finance the upfront costs of public improvements, which are then paid off through the new tax revenues generated by the increased property values. Again, this new tax revenue is generated solely because of the redevelopment, and the new tax revenue would not exist but for the redevelopment project. This arrangement shields the city and its taxpayers from financial risk, making TIF a prudent financial tool.

Now more than ever, we need to lift up city leaders like Mayor Jean Stothert and the Omaha City Council for championing economic development when other cities are moving backwards and walking away from urban redevelopment. Taxincrement financing is not merely an economic development tool; it is a strategic investment in Omaha’s future.

By leveraging today’s underused assets to generate tomorrow’s riches, TIF ensures a robust fiscal future for the city. The ongoing cycle of investment and reinvestment catalyzed by TIF not only enhances Omaha’s urban fabric but also secures its economic vitality for generations to come.

Heath Mello is CEO and President of the Greater Omaha Chamber. He is a former State Senator.

This letter was originally published in the Omaha World-Herald. Thank you to Heath for allowing the League to reprint your letter.

AUGUST 2024

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Elkhorn River Coffee Company, a recent addition to Scribner, draws visitors from across the region, notably as the sole drive-thru option for miles around. They offer breakfast, lunch, coffee, drinks, and smoothies. LB 840 funding indirectly supported the venture, as the economic director assisted in securing the building and sourcing funding from various avenues. Photo provided by the City of Scribner.

Scribner: What's the secret?

A small Nebraska community attributes the LB 840 Local Option Sales Tax as a key force behind their thriving economy

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BY ELIZABETH VALLA, SCRIBNER ECONOMIC DEVELOPMENT DIRECTOR

estled among the rolling plains of Nebraska lies the town of Scribner, a hidden gem defying the odds. With a population of just 857, this resilient community is challenging the notion that small towns are fading away. It has emerged as a vibrant, self-sufficient town with a thriving economy, no vacant storefronts, its own school district, and homes that sell as quickly as they hit the market.

So, what’s their secret, you may ask? Look no further than the LB 840 local option sales tax. Implemented in Scribner back in 2009, this program has been the driving force behind the town’s impressive rise to success.

The LB 840 program enables communities to augment their sales tax, channeling the additional revenue into economic development initiatives. This tax revenue is used according to a written economic development plan, 8

which must be approved by voters, and is governed by a board. All Nebraska cities and villages, as well as groups of two or more cities under the Interlocal Cooperation Act, are eligible to seek voter approval and participate in LB 840.

Enhancing Growth and Vitality

Over the past 15 years, Scribner has effectively utilized over $1.6 million in LB 840 funds. These funds have empowered the city to tackle ambitious projects, such as vital infrastructure upgrades, expanding tourism, boosting marketing and business recruitment, and replacing deteriorating homes with new workforce housing. However, the LB 840 program’s impact in Scribner extends beyond these achievements.

In 2009, after LB 840 was passed by voters, the town was able to use part of the funding to pay the wages for a fullNEBRASKA MUNICIPAL REVIEW

Check out the sign!

Throughout the year, Scribner's Spear Memorial Athletic Field hosts numerous tournaments, sustained by funding from LB 840 for upkeep. Photos provided by the City of Scribner.

“

”

It’s so nice to see the park filled with kids again and the stores busy with shoppers. It reminds me of the fun and innocent, small-town life we grew up with.

Kenneth Thomas, Scribner Mayor

time economic development director to lead growth initiatives. Since 2009, there have only been four different directors in the position.

The director’s primary focus is attracting businesses, housing developers, and enhancing community engagement. The director oversees grant writing for significant projects, organizes events, promotes local businesses and the school district, and generates media content highlighting Scribner’s strengths.

Most recently, one notable grant facilitated the purchase of a new ambulance for the Scribner Volunteer Rescue, with funding covering a majority of the acquisition costs.

Generational Growth and Community Legacy

Since 2020, the current director has been intensely focused on enhancing Scribner’s online presence through a marketing initiative. This effort aims to attract younger generations, while honoring the contributions of those who have shaped the town into what it is today.

AUGUST 2024

In fact, Scribner’s dynamic social media presence even inspired a city in Florida to model its own online engagement strategies.

Much like The Little Engine That Could, Scribner has been making small changes, bit-by-bit, to become the booming success it is today.

While Scribner cherishes its retirees, it acknowledges that younger families are essential to building the next generation, from purchasing homes and supporting local businesses, to enrolling their children in the school district. All of these are vital to the town’s economic growth.

“We greatly value our older residents, but we recognize the need to modernize in order to attract the next generation,” said Elizabeth Valla, Scribner’s Economic Development Director, “And I believe that’s what we’ve done through our online presence and by the services offered in our community.”

Since 2020, the town’s demographics have undergone a remarkable transformation with young families and professionals aged 25-50 moving in from larger cities, bringing with them a renewed sense of energy and vitality, something even the older folks appreciate.

Continued on page 10 / See Scribner

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Scribner Continued from page 9

“It’s so nice to see the park filled with kids again and the stores busy with shoppers. It reminds me of the fun and innocent, small-town life we grew up with,” shared Kenneth Thomas, Scribner’s mayor since 2014.

A Sense of Ownership

Surprisingly, Scribner’s success story reaches far beyond its size.

Spanning just 0.95 square miles, this town boasts an impressive 70 active businesses.

Yes, you read that right.

The variety of businesses is impressive: a grocery store, pharmacy, karate studio, bank, five restaurants, a 24-hour gym and tanning salon, multiple Pebble Creek Vintage Thrift was spearheaded by volunteers and Scribner's economic development director. It is coffee shops, a car repair shop, operated by volunteers and governed by a board. All funds go back into city projects. Since its opening in May an auto parts store, two hair 2022, the nonprofit has already contributed over $50,000 to town projects. Photo provided by the City of Scribner. salons, a gift shop, thrift store, [LB 840 is] an essential driving force behind our community’s progress. hardware store, and more.

Securing it was crucial to ensure we don’t lose the ground we’ve gained.

Scribner offers nearly all the Elmer Armstrong, Scribner City Administrator amenities of a larger city, proving that good things can come in small packages. Each of these easy—it involved late nights, designing businesses contributes to the pamphlets and yard signs, and extensive LB 840 program through sales door-knocking efforts Implementing the LB 840 program may A failed majority vote would have delayed seem daunting, but Valla assures towns tax revenue.

Towns can set a timeframe any reconsideration for 24 months. that if she can do it, anyone can. for how long LB 840 remains However, through dedicated efforts by “Having worked as a news reporter for effective before requiring the LB 840 Citizens Advisory Committee, many years, with no prior background reevaluation and voter approval. Scribner Chamber of Commerce, city in economics, I stepped into this role In 2009, Scribner set a 15-year administrator and economic development in February 2020. I kept joking, ‘Of limit, set to expire on October 1, director, the program was successfully course the LB 840 would expire while I’m 2024. To maintain the benefits reelected. This ensured another 15 years here!’” Valla said. “It was intimidating at of LB 840, Scribner needed to of prosperity for Scribner’s close-knit first, dealing with the government, IRS, include it on the 2024 primary community. and election commission, but when I “It’s been an essential driving force behind look back on it, it truly wasn’t that bad.” election ballot.

In May 2024, Scribner faced our community’s progress. Securing it was Valla offers tips for implementing or rethe renewal of the LB 840 crucial to ensure we don’t lose the ground implementing LB 840: understand your program with unprecedented we’ve gained.” said Elmer Armstrong, the audience—what’s the main age group for voter turnout for a primary city administrator who worked alongside your town and what improvements do election. Achieving this level of Valla, preparing the resolutions and voting they prioritize? Then market accordingly. community engagement wasn’t language required for renewing LB 840.

Continued on page 13 / See Scribner

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Initiating LB 840 in Your Community

NEBRASKA MUNICIPAL REVIEW

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Among the projects of the Main Street Beatrice program was commissioning this mural, by Tyler Rinne, to promote the downtown business district. Photo courtesy of Nebraska Arts Council.

‘Opens up a world of opportunity’ Federal grant awarded to help Beatrice beautify downtown area, make it more pedestrian friendly

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BY PAUL HAMMEL, THE NEBRASKA EXAMINER

federal grant is expected to turn a longdiscussed project to enhance downtown Beatrice into a reality. The city recently was named a recipient of a $21.4 million grant from the federal infrastructure bill, which will be used to reroute U.S. Highway 136 one block south, around the downtown core, to make that area more pedestrian- and festival-friendly.

An official with the Main Street Beatrice program, which is leading redevelopment efforts, said that moving semi-truck traffic off the east-west highway, known as Court Street, in the center of downtown will allow the community to string holiday lights, install public art, benches and landscaping, and more easily shut off the street for festivals and events.

“It opens up a world of opportunities,” said Morgan Fox, executive director of Main Street Beatrice.

Tobias Tempelmeyer, Beatrice’s city manager, echoed that sentiment.

“It’s a very transformative project for us,” he said.

The grant money is coming from the federal Rebuilding American Infrastr ucture with Sustainability and Equity program, or RAISE, which 12

is part of the bipartisan infrastructure program passed under President Joe Biden.

The RAISE program has granted more than $7.2 billion to about 550 projects across the country, including one other in Nebraska.

That is a $750,000 grant to Lincoln County to study alternative routes for freight traffic and improvements for pedestrians and bicyclists’ infrastructure, and support the ongoing development of the Nebraska International Port of the Plains, which is being developed near North Platte.

In Beatrice, rerouting Highway 136 has been discussed for several years, but it always included concerns about how to finance such a project, as well as questions about whether rerouting the east-west highway along Market Street, one block to the south, might harm restaurants, bars, and others businesses along Court Street.

The city already has designated truck routes around Court Street, but the routes are voluntary, and few truckers traveling east-west used them, according to Tempelmeyer.

Continued on page 13 / See Beatrice

NEBRASKA MUNICIPAL REVIEW

Scribner

LB 840 funding enabled the construction of workforce housing in Scribner, supported by the economic director's success in attracting a developer willing to invest in a smaller town. Previous dilapidated homes on the lots were demolished using LB 840 funding.

Photo provided by the City of Scribner.

Continued from page 10

One thing Valla did was create a slideshow, showcasing past projects funded by LB 840, including before-and-after photos of all that has been accomplished with the funding.

“Who doesn’t love a compelling before-and-after photo montage?”

Valla remarked.

The slideshow was shared at meetings, on the city’s website, and social media, also supported by a QR code, posted on pamphlets, flyers, yard signs, and newspaper articles.

“You couldn’t avoid it. Everywhere you looked, you saw something regarding LB 840. I made sure everyone understood what they were about to be voting for,” she emphasized. “Never assume someone knows what you’re talking about; take your time to explain it.”

Note: there is a fine line between presenting facts and campaigning.

The city could only share factual information on how LB 840 funds had been used over the years, while the Scribner Chamber of Commerce and volunteers handled the campaigning.

She advises starting with a clear plan of action, based on community input and needs, emphasizing that while LB 840 spending is limited by state guidelines, it can still significantly benefit a town. Valla recommends drafting an Economic Development Plan aligned with the town’s goals, drawing inspiration from successful plans in other towns.

“No need to reinvent the wheel,” Valla said. “Ask other towns for tips and pointers; they’ll likely be glad to help.”

Valla suggests initiating town hall meetings to gather citizen input, possibly during regular city council sessions, followed by an official hearing to showcase LB 840 benefits, ideally during a typical election year to avoid additional costs for a special election.

Maintaining public awareness and promptly addressing concerns are crucial for success, ensuring misinformation doesn’t derail the plan. Effective communication throughout the process is key.

Valla underscores the importance of collaborating closely with your city administrator, city staff, city attorney, the county election commissioner, and the Department of Economic Development’s Local Option Advisor, Deb Poeling, to ensure compliance with all necessary procedures.

While it may seem overwhelming initially, Valla notes that once the program is established, it operates smoothly and efficiently.

Here’s to Scribner—the little town that could and did defy the odds, carving out its own slice of the American dream. With grit, determination, and a touch of Midwestern charm, anything is possible.

Watch out, world—Scribner is on the rise. 

more information on LB 840: https://opportunity.nebraska.gov/programs/community/lb-840 More! For To see Scribner LB 840 slideshow: scribner-ne.gov/what-is-the-lb840

Beatrice Continued from page 12

the press release said.

Gov. Jim Pillen, in a recent press release, congratulated Beatrice Tempelmeyer said a formal vote to accept the federal grant on obtaining the grant funds, noting the assistance from the will be taken by the Beatrice City Council in the next couple of months.

Nebraska Department of Transportation.

“I’m proud that Beatrice leaned into this opportunity and After that, he said, the city will hire an engineering firm to appreciate NDOT’s efforts to support them in making the design the approximately six-block rerouting. It will be at least project a reality. It’s a big win for Nebraska,” said Pillen, who two years, Tempelmeyer estimated, before work to reroute the highway and to beautify Court Street will begin.  has called for increasing use of federal grant funds.

The $21 million grant will be used to redesign and reconstruct Read more from the Examiner at: nebraskaexaminer.com the highway and to add pedestrian and cyclist safety features, AUGUST 2024

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for our present – REMEMBERING THE PAST and future

The Nebraska Vietnam Veterans Memorial held its grand opening on June 6

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WRITE-UP SUBMITTED BY THE CITY OF PAPILLION

he Nebraska Vietnam Veterans Memorial, a statewide memorial, located in Papillion, honors the 396 Nebraska military personnel who were Killed In Action (KIA) during the Vietnam War and an additional four sailors from the USS Evans. The Memorial includes an honor wall bearing their names; a restored UH-1 Huey helicopter and rescue display; 11 obelisks creating a historical journey through the events of the Vietnam War; flag poles for the flags of the United States, POW/ MIA, and five branches of the U.S. Military; benches and greenspace for reflection and rest; and technological enhancements to sustain the experience and viability of the Memorial long-term connected to the Nebraska Vietnam Veterans Memorial Foundation website, www.

NVVMF.org.  Gov. Jim Pillen, Omaha Sen. Mike McDonnell amd Papillion Mayor David Black were among the leaders in attendance for the grand opening on June 6. Photos shared courtesy of the City of Papillion.

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NEBRASKA MUNICIPAL REVIEW

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Grand Island receives grant from National League of Cities to boost economic mobility at the local level

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houtout to the City of Grand Island who recently announced their selection to participate in the National League of Cities’ (NLC) Advancing Economic Mobility Rapid Grant program. As an awardee, Grand Island will receive a $20,000 grant to be used for economic mobility advancement alongside six-months of coaching from NLC. “Being selected for this grant program is another step in moving the City of Grand Island forward economically,” Grand Island Mayor Roger Steele said. “We not only want to see the city grow, but we want to see our residents thrive while calling Grand Island home.”

Grand Island is one of just 12 municipalities nationally selected to receive coaching and support from NLC’s expert staff to help advance the

city’s efforts in promoting economic mobility for residents.

Economic mobility is already a top focus for established entities like Grow Grand Island, the Grand Island Area Economic Development Corporation and the Grand Island Chamber of commerce. Along with these agencies, the City of Grand Island has the power and authority to influence and impact upward economic mobility through day-to-day operations and programming.

When municipalities work to increase the upward mobility of residents, it benefits the local government as well.

NLC selected Grand Island for the program because of its demonstrated commitment to expand and test innovative solutions that advance residents’ economic mobility. In the months ahead, the city will engage in

NLC-led peer learning opportunities to support economic mobility.

“We know that the economic vitality of a municipality is directly linked to the economic stability of the people who live there,” said NLC CEO and Executive Director Clarence Anthony.

“NLC applauds the communities selected for prioritizing economic mobility, and we look forward to working hand-in-hand over the next several months to maximize the impact of every dollar in this grant.”  Source – City of Grand Island

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NEBRASKA MUNICIPAL REVIEW

LB 34 Continued from page 5

additional $185 million in “new tax relief” was paid for when LB 2 passed with $117 million in budget cuts and LB 3 passed with $22 million in cash fund transfers and fees with an additional $46 million taken from cash reserves.

Only about half of Nebraskans claimed the LB 1107 refundable income tax credits and will receive little additional tax relief! Those Nebraskans who never claimed the LB 1107 income tax credits will be receiving 20% property tax relief

since the LB 1107 refundable income tax credits now will be an automatic deduction in their property tax statement eliminating the need to file an income tax credit months later.

WHAT’S NEXT The League and NACO continue working with bond counsel and others to draft legislation for the 2025 session addressing the serious intended and unintended consequences of the property tax caps on municipalities and counties passed in LB 34. 

Engineering a world where everyone thrives.

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USDA Rural Development: Craig Softley, Director of the Hayes County Economic Development Corporation and Kylene Littrel pose for a quick photo at Scott’s Grocery in Hayes Center.

Meeting community needs

Grant from USDA Rural Development prevents potential food desert in Hayes Center

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s many small rural communities shrink across Nebraska, more residents are encountering the challenges of having access to healthy and affordable food.

According to the U.S. Department of Agriculture, a “food desert” is when a substantial number of residents lack access to a supermarket or large grocery store and have to travel more than 10 miles to provide food for their families.

“It’s ironic,” Nebraska’s USDA Rural Development (USDA RD) Acting State Director, Joan Scheel states, “in areas where farming is important to the local economy, transportation challenges, and residents moving to larger communities are creating situations where some of Nebraska’s rural communities are becoming food deserts.”

Recently, a Rural Business Development Grant (RBDG) was awarded to Hayes County Economic Development Corporation (HCEDC) for $43,229 to establish a revolving loan fund (RLF). Community members understood the need of keeping essential businesses operating and the incentive of attracting new businesses to the area, and HCEDC raised $16,500 from the residents of Hayes County to provide additional funds for the RLF. HCEDC’s Director Craig Softley was looking for an opportunity for the first loan or the RLF when he heard the six owners of Scott’s Grocery, a co-op at the time, were looking to sell the store. The ideal candidate, Kylene Littrel, recently relocated with her family to Hayes County and 18

expressed interest in buying the business.

Grocery stores have been part of Kylene Littrel’s life for a long time. She worked as the customer service manager of Schmick’s Market in McCook and her mom works as a volunteer at the grocery store in Stapleton. When Kylene and her family relocated to Hayes County in 2017, she took over the management of Scott’s Grocery in Hayes Center. The current owners’ hope was to sell the store to someone interested in both ownership and management of the business.

Softley was able to assist Kylene in creating her business plan and applying for financing. In April 2018, Kylene submitted loan applications to Pinnacle Bank and to HCEDC. In May 2018, Kylene and her husband Robert, became the owners of Scott’s Grocery. “The Hayes County Economic Development Loan not only helped us to purchase the grocery store in 2018, but we were also able get additional loan dollars to upgrade to more efficient LED lighting and coolers in 2020,” Kylene said. This was a huge help, as we saw an increase in ‘shopping local’.”

NEBRASKA MUNICIPAL REVIEW

“[Without this program] the only other options for Hayes’ 214 residents would have been traveling more than 26 miles away to the nearest grocery store.”

-Craig Softley Director, Hayes County Economic Development Corporation

Softley said, “The only other options for Hayes’ 214 residents would have been traveling more than 26 miles away to the nearest grocery store.”

He credits USDA RD for saving this community going on further to say, “Hayes County is grateful for the relationship we have with USDA Rural Development and for the grant Hayes County received.” The revolving loan funds have now been used to transition two additional existing businesses in Hayes County to new owners, preventing an additional business from closing, and continuing to serve the residents of Hayes County.

The RBDG program is designed to assist small rural businesses. Grant funds can be used to provide technical assistance, training, rural business incubators, revolving loan funds, land development, construction, and renovation. In recent years, the RBDG program has been used to create farmers’ markets, maker spaces, aquaculture training centers,

welding/construction programs, and infrastructure for business development.

Since 2021, the RBDG program has provided $6 million in capital investments in Nebraska. This support of small and emerging businesses in our rural communities is projected to create and/or save 650 jobs. The many uses for RBDG funds and their ability to make an impact and reach many potential and existing entrepreneurs offer significant opportunities for a public partnership to support the development of small private business enterprises.

Eligible applicants include rural communities, state agencies, nonprofit corporations, federally recognized Tribes, and institutions of higher education. Scheel says, “Any interested applicants should contact our team for more information.

Our team is available to discuss your community’s needs for economic and business development.” 

For more information To discuss applicant and project eligibility or to request a project proposal form, please contact: Brant Richardson, brant.richardson@usda.gov or (402) 437-5568.

AUGUST 2024

SAVE THE DATE League of Nebraska Municipalities Annual Conference

OCT. 2-4 LINCOLN CORNHUSKER MARRIOTT HOTEL

Registration information to come!

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AmeriCorps

Extra hands, ready to help in your municipality

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meriCorps and the National Civilian Community Corps (NCCC) offer many services and programs that could be helpful in your municipality. Below are a few examples of work teams have done in Nebraska and other states to help get ideas flowing on how NCCC may be able to help in your area.

1.

Plains Historical Society - Kimball The mission of the Plains Historical Society is to procure, preserve, exhibit, and interpret artifacts and documents that relate to the settlement and development of the high plains and to the social, political, economic, and cultural history of Kimball County and the surrounding regions. AmeriCorps NCCC partnered with Plains Historical Society to prepare significant space in several classrooms to display a large collection of artifacts that were in storage and not available for public viewing; to prepare other rooms for records storage, repair shop, and for equipment storage. The project required picking up debris, scrap lumber, broken glass, furniture, ceiling tiles, old carpeting, sheetrock, and fixtures to be discarded. AmeriCorps NCCC also served with the Kimball County Visitor Center and the Kimball Area Foundation to increase traffic into Kimball County and the Panhandle of Nebraska. At the Visitor Center, members performed activities such constructing picnic tables and shelter areas, creating a digital story series about the community of Kimball and the surrounding Nebraska panhandle area, and prepping two areas for future flower beds. Alongside the Kimball Area Foundation, members built a small shade shelter, installed picnic tables and benches, and landscaped areas around Kimball including the Community Walking Trail. Throughout the project, members gained skills in basic construction, museum management and archival practices, landscaping, and painting.

Accomplishments The team served the majority of their time with the Plains Historical Society and aided in the preservation of 1,416 historic artifacts, installed 620 square feet of new flooring, removed 2,495 pounds of unwanted debris and trash, and installed 16 new surveillance cameras to aid in the preservation of the historic exhibits. Members also conducted five community interviews to assist the Plains Historical Society with their digital story archival efforts.

Members also served at Fraternal Hall, a secondary facility owned by the Plains Historical Society. They helped to renovate the 750-square-feet main hall by tamping down nails and polishing the floor. During their time with this sponsor, the team supported two historic buildings owned by the sponsor. The team transitioned during the fifth week of their service and began serving with the Kimball Area Foundation Fund.

With this organization, the team cleared 500 pounds of unwanted, invasive thistle, stained two picnic shelters, built two picnic benches, constructed one new shade shelter over a park bench, and installed three informative signs on walking trails. Members also removed 120 feet of unwanted fencing. The team’s last two weeks of service in Kimball were spent with the Kimball Visitors Center. The team built five raised planter beds to form one garden and began unfinished construction efforts on the Grain Bin Shelter Picnic Site.

Note: Photos used for this story were provided by AmeriCorps NCCC and show the team in Beach, North Dakota working on some of the projects they completed.

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NEBRASKA MUNICIPAL REVIEW

2.

Food Bank of Lincoln

The mission of the Food Bank of Lincoln is to alleviate hunger in southeast Nebraska.

AmeriCorps NCCC partnered with the Food Bank of Lincoln to support this mission by distributing food at mobile pantry sites and packing shelf-stable food bags. The team prepared and distributed emergency food to communities throughout the Lincoln metro area, which has experienced increased food insecurity due to COVID-19. Members packed 500 to 1,000 distribution bags and boxes per week at the Food Bank of Lincoln warehouses. Bags and boxes consisted of approximately seven shelf stable food items as identified in daily menus created by Food Bank of Lincoln staff. Members set up, implemented, and took down mobile distribution sites to provide community members with these emergency food bags and boxes in a drive-up, contact-free distribution.

Accomplishments The team served with the Food Bank of Lincoln (FBL) assisting them in serving food to 16 counties in Southeast Nebraska.

This included working at mobile food distributions, packing dry food bags at the distribution center, packing fresh produce bags, and assisting with cleaning duties.

The team served 16,513 families and made over 8,000 dry bags resulting in 1,022,260 pounds of food delivered to Nebraska residents. The team accomplished this in different ways depending on the size of the distribution and available volunteers in that region.

Continued on page 22 / See Service

AUGUST 2024

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Service

3.

Continued from page 21

City of Beach, ND

The mission of the City of Beach is to provide the highest quality of life as possible to its residents by serving the community’s needs. AmeriCorps NCCC partnered with the City of Beach to improve housing infrastructure for elderly, differently abled, and lower-income residents who are currently underserved by the City. A secondary outcome of these efforts were the enhancement and beautification of the community, especially the facades of homes, facades of public works buildings and the interiors of community spaces. These activities also help revitalize Beach as an attractive tourist destination, which translates into an economic improvement for the community.

AmeriCorps members of the NCCC program contributed

Upcoming AmeriCorps NCCC Webinars

GENERAL INFORMATION AmeriCorps NCCC: A Resource Helping Communities Meet Critical Needs Need extra assistance meeting critical needs in your community? Join this webinar to learn about how AmeriCorps NCCC could be a resource to your community by sending a team of young adults for 6-8 weeks to assist nonprofit and government agencies in their work addressing critical needs.

AFFORDABLE HOUSING/BLIGHT ELIMINATION AmeriCorps NCCC: A Resource Helping Communities Meet Affordable Housing Needs Learn how AmeriCorps NCCC could be a resource to your community by sending a team of young adults to assist nonprofit and government agencies in their work addressing affordable housing such as home construction and repair, blight elimination, neighborhood beautification, and similar tasks.

Session registration link: August 28 10:00 a.m. CST

ENVIRONMENTAL AmeriCorps NCCC: A Resource Helping Communities Meet Environmental Needs Learn how AmeriCorps NCCC could be a resource to your community by sending a team of young adults to assist nonprofit and government agencies in their work addressing environmental needs such as trail building, habitat restoration, tree planting, and more.

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to the goals of the project by performing activities coordinated by the City such as performing minor repairs or weatherization to the interior and exterior of homes, constructing ramps for greater accessibility to the front or back doors of houses, removing junk, pruning trees, and other beautification efforts. The project benefitted the community by providing greater accessibility to homes, safer homes, energy conservation through weatherization activities, and community beautification translating into greater civic pride and sense of community. Members gained light construction and repair skills while serving on this project and experienced a variety of tools.

Session registration link: September 18 2:00 p.m. CST

Session registration links: August 28 2:00 p.m. CST

September 17 10:00 a.m. CST

December 4 10:00 a.m. CST

FOOD SECURITY AmeriCorps NCCC: A Resource Helping Communities Meet Food Security Needs Learn how AmeriCorps NCCC could be a resource to your community by sending a team of young adults to assist nonprofit and government agencies in their work addressing food security such as establishing community gardens, improving food systems, and maintaining or repairing infrastructure that supports this work.

Session registration link: September 4 10:00 a.m. CST

YOUTH PROGRAMMING AmeriCorps NCCC: A Resource To Help Grow the Future Learn how AmeriCorps NCCC could be a resource to your community by sending a team of young adults to assist nonprofit and schools in their work of growing the future such as support out of school and after school programming, reading and math interventions, mentoring, and more.

Session registration link: September 18 10:00 a.m. CST

NEBRASKA MUNICIPAL REVIEW

Accomplishments The team completed a variety of construction and landscaping service at a total of 28 locations. The team removed 10,491.5 pounds of exotic vegetation/underbrush, clearing fourand one-half acres of land in the process. The bulk of this service was accomplished through chain sawing many dead trees around town.

The team tended and cared for 15 trees by pruning them to promote healthy growth. Additionally, the team landscaped .25 acres around two public buildings and cleaned out a storage shed while relocating salvageable items to another storage facility. The team renovated four public buildings and contributed to the renovation of two picnic sites.

The team helped build or repair 250 feet of fencing. In addition, the team restored and maintained one cemetery and one museum. The team painted and renovated seven houses of elderly residents, with one acre of landscaping being completed in the process. The team removed 125 pounds of trash and debris from residents’ yards and assisted in recycling .27 tons of cardboard at the Beach Recycling Center. 

AUGUST 2024

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LARM

Preventing disaster: Proactive intervention and sewer system management within a municipality DAVE BOS EXECUTIVE DIRECTOR, LARM

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e w s c e n a r i o s b e t t e r e xe m p l i f y the importance of municipal risk management and proactive intervention than effective sewer system management within a community. Every community has a sewer system, and without proper attention, it is sure to fail at some point. Having and following a sewer maintenance policy illustrates how foresight, planning, and diligent execution can mitigate liabilities and potential hazards and safeguard valuable assets.

Risk management involves identifying, assessing, and mitigating potential risks to achieve organizational objectives. When applied to sewer systems, this approach translates into a structured framework for anticipating and addressing threats to public health, environmental integrity, and infrastructure resilience.

Many communities grapple with an aging sewer infrastructure plagued by sporadic leaks, blockages, and overflows. Without a clear and concise maintenance policy, the risk of catastrophic failures looms large, posing threats ranging from public health crises to environmental contamination and financial liabilities.

If it hasn't been done previously, local authorities should be proactive by initiating a comprehensive assessment of the sewer system, identifying vulnerable points, assessing potential consequences of failure, and quantifying associated risks. This analysis forms the foundation of a tailored maintenance policy designed to effectively address specific vulnerabilities and mitigate identified risks.

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Through public education via public meetings, newsletters, mailings, etc., cities and villages can encourage citizens to become stewards of their sewer systems, allowing them to be important partners in actively contributing to risk mitigation efforts.

Implementation of sewer maintenance policy should include routine inspections, preventive maintenance measures, and targeted upgrades. By allocating resources judiciously and prioritizing highrisk areas, the community optimizes its risk management efforts, enhancing the resilience and reliability of its sewer infrastructure.

Over time, instances of sewage back-ups and overflows should decline significantly. By nipping potential issues in the bud, the community avoids costly repairs and legal liabilities, thus safeguarding its financial stability and reputation.

Continued on page 28 / See Sewer

A municipal worker in Murray works on the sewer system. Photo provided by Diane Becker/LARM.

NEBRASKA MUNICIPAL REVIEW

AUGUST 2024

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THE LEGAL CORNER

Yanick v. Kroger Co. of Michigan: Best practices for avoiding failure to accommodate disability claims of the ADA

BY TARA A. STINGLEY, CLINE WILLIAMS WRIGHT JOHNSON & OLDFATHER, L.L.P. * Tara A. Stingley

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he Americans with Disabilities Act (ADA) protects qualified employees and applicants with disabilities from retaliation or discrimination by employers. In a recent case, Yanick v. Kroger Co. of Michigan, 2024 WL 1856680 (6th Cir. Apr. 29, 2024), the Sixth Circuit Court of Appeals considered claims of disability discrimination, retaliation, and failure to accommodate under the ADA. Through its analysis, the Yanick decision reveals some of the key factors that courts will consider in adjudicating these claims and best employer practices to avoid liability.

General Legal Principles The ADA broadly prohibits discrimination in employment on the basis of disability and forbids retaliation against an individual because that individual “opposed any act or practice made unlawful by [it].”i Additionally, the ADA requires employers to provide reasonable accommodation to qualified individuals with disabilities who are employees or applicants for employment, unless doing so would cause undue hardship.ii If an employer violates these rights, an employee can bring claims for retaliation or discrimination. To establish these claims, an employee generally must show that the employer harbored a discriminatory intent, as proved through direct or indirect evidence. In evaluating the employer’s intent, courts will consider whether the employer had nondiscriminatory reasons for its treatment of the employee or whether alleged non-discriminatory reasons were simply a pretext for discrimination. In addition, an employee may allege a claim under the ADA if their employer fails to provide reasonable accommodations.

Yanick v. Kroger Co. of Michigan: Factual Background In Yanick v. Kroger Co. of Michigan, the Sixth Circuit Court 26

of Appeals considered claims of disability discrimination, retaliation, and failure to accommodate, all brought under the ADA by Mary Ellen Yanick (Yanick) against her former employer, the Kroger Co. of Michigan (Kroger).

Yanick worked as a bakery manager for Kroger for approximately 15 years, with generally satisfactory work performance. In January 2018, Yanick was diagnosed with breast cancer. That same week, Marli Schnepp (Schnepp) began her new position as the store manager, overseeing all departments, including Yanick’s bakery department.

Yanick informed an assistant manager of her diagnosis and was able to continue working. As Schnepp became more familiar with the store, she determined that the bakery department did not meet Kroger’s standards and began having conversations with Yanick about the issues she identified, including incorrect item availability and a lack of display products. Yanick stated that Schnepp badgered, criticized, and harassed her, and did not seek to help improve her performance.

At the start of February 2018, Schnepp had three meetings with Yanick over nine days, discussing Yanick’s unsatisfactory work performance, where Yanick made it clear that some issues stemmed from scheduling conflicts with her medical appointments related to her breast cancer. In the final meeting, Schnepp provided Yanick a list of expected duties for her position, explaining that failure to satisfy the duties would result in discipline, including termination. Schnepp offered that Yanick could step down as manager instead.

Following this final meeting, Yanick began medical leave, explained by her doctor as necessary to avoid undue mental distress and to undergo surgery. Yanick took leave for nearly four months and returned to work without restrictions.

Within a week of returning, Schnepp called Yanick into NEBRASKA MUNICIPAL REVIEW

another meeting, asking how the transition back to work was going.

Yanick said she was struggling and needed some time to get back to normal, specifying that the amount of work was difficult for her physically.

Schnepp again explained Yanick was still subject to termination if her performance was not satisfactory, and again offered Yanick the option to step down.

On June 2, 2018, 15 days after returning to work, Yanick stepped down from her position and ultimately ended up working as a bakery clerk at a different Kroger store, with a lower salary and less authority.

Yanick filed suit against Kroger, alleging disability discrimination, retaliation, and failure to accommodate in violation of the ADA. The Sixth Circuit’s Holding The federal district court granted summary judgment in favor of Kroger on all of Yanick’s claims. On appeal, the Sixth Circuit Court of Appeals determined that because Yanick failed to demonstrate she suffered an adverse employment action, both claims for disability discrimination and retaliation failed as a matter of law. But the Court of Appeals determined that Yanick raised a triable issue as to whether she made an accommodation request for a disability and reversed the district court’s grant of summary judgment on the failure to accommodate claim.

To establish a claim for failure to accommodate, Yanick needed to show the following: (1) that the employee requested an accommodation, and (2) that the request was objectively reasonable.

The Sixth Circuit held that Yanick made a request for accommodation through her statements about needing time to transition back to work and her physical struggles, because AUGUST 2024

those statements could reasonably be understood as a request for a modified work schedule. The court determined that, based on the context of having returned from medical leave for one week, it would be reasonable to infer that Yanick’s physical struggles stemmed from her medical struggles.

Kroger attempted to argue that, because Yanick returned to work without restrictions, it could not have known that request was tied to a medical restriction. The court rejected this argument, determining that the assumption of full work fitness was no longer reasonable once Schnepp became aware Yanick was struggling physically. Thus, Yanick made a valid accommodation request.

The Sixth Circuit also determined that Yanick’s request was reasonable because modified work schedules are a classic example of a reasonable accommodation. A modified work schedule was reasonably linked to Yanick’s key obstacle – that being, fatigue from the strain of the job.

Therefore, Yanick’s claim for failure to accommodate survived summary judgment.

Practical Takeaways for Employers For employers, the Yanick case provides several important lessons.

First, managers should be trained on how to identify and respond to potential requests for accommodation, particularly where employees may not use explicit, recognizable terms to explain their need. Such training can help employers proactively respond to accommodation requests and avoid or minimize liability for failure to accommodate employees. Being able to discern an employee’s need for accommodation rather than requiring specific request language will help managers to respond quickly to the needs of employees, even if they do

not rise to the level of an explicit request for accommodation.

Second, in order to support prompt response to potential accommodation requests, employers can provide managers with access to additional support services that can assist in handling any potential requests once Continued on page 28 / See Legal

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Legal Continued from page 27

they have been identified. Requiring managers to identify, assess, and resolve all accommodation requests could become overly burdensome, whereas support services would minimize that burden, allowing managers to focus on identifying and responding to potential accommodation requests, minimizing the chance an accommodation request is not addressed.

Finally, employers cannot rely on an employee’s return to work without restriction as undisputed evidence that an employee does not need accommodation. An employer may reasonably assume an employee is ready to work at full capacity if cleared by a medical provider without any restrictions, but as soon as the employer has notice that an employee may be struggling, based on their performance or their statements, the assumption becomes unreasonable.

Once an employer is on notice that an employee is struggling with their return to work, an employer must engage in an interactive dialogue with the employee to determine what accommodations would enable the employee to effectively perform the essential functions of their position. 

Editor’s Note: This article is not intended to provide legal advice to its readers. Rather, this article is intended to alert readers to new and developing issues. Readers are urged to consult their own legal counsel or the author of this article if they wish to obtain a specific legal opinion regarding their particular circumstances.

The author of this article, Tara A. Stingley, can be contacted at Cline Williams Wright Johnson & Oldfather, L.L.P., 12910 Pierce Street, Suite 200, Omaha, NE 68144, (402) 397-1700, tstingley@clinewilliams.com or www.clinewilliams.com.

Sewer

Continued from page 24

A community's proactive approach to sewer maintenance fosters a culture of resilience and preparedness, instilling community confidence in the municipal sewer system. Through communication and engagement, local authorities encourage community members to contribute actively to risk mitigation efforts.

It cannot be overstated how important it is to have a good sewer maintenance policy, follow that policy, and document all actions taken in the process.  28

* Special thanks to summer associate Delaney Stekr for her assistance in the preparation of this article.

Endnotes

42 U.S.C.A. § 12203(a). ii 29 CFR § 1630.9. i

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iPhone

Photography Tips How to get better photos with your phone

By Jeff Moreland - Communications and Marketing Specialist, Kentucky League of Cities

H

ow do you show off your city? For many, it involves sharing photos on social media sites like Facebook or Instagram. City staff members often snap photos of their cities to post online, but the images may not get the anticipated results. An old saying goes, “The best camera is the one you have with you.” These days, that’s typically the camera on your phone. While it may not provide the same quality as an expensive digital camera, newer cell phone cameras can produce excellent images when you apply some basic practices. Here are a few tips to help you get the best photos from your phone and make your city look great.

AUGUST 2024

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phone’s “Your camera has

a zoom so you can get up close and personal.

DON’T USE IT!

”

Keep it steady There’s nothing like a little blur - or worse, a lot of blur - to ruin what could be a good photo. People often create blurry photos when they don’t hold their camera steady. You’ve probably seen people take pictures with one hand holding the phone and the thumb of that hand pressing the shutter button on the camera app. That makes it easy to take a blurry photo, especially if your subject isn’t perfectly still.

You can help avoid this by holding your phone steady with both hands. Grasp the phone with your hands holding all four corners of the phone. Don’t extend your arms. Instead, keep them close to you with your elbows touching your body to provide extra stability when you press the shutter button.

Find your focus and adjust the lighting Once you’ve got a grip on your phone, you need to make sure you are focused on your subject. If not, you will still get a blurry image regardless of how still you hold your phone.

Tap your screen, and you will see a yellow box indicating your photo’s focus point.

Hold your finger on the screen to lock that focus point and press lightly for about three seconds. A yellow box at the top of your screen will say “AE/AF LOCK,” indicating that the exposure and focus are locked. Any photos you take will now have the same exposure and lighting, and the focus point will remain the same until you close the phone app or select another focus point manually.

Beside the yellow box, you will see a vertical line with a small “sun” image. Slide that up and down to brighten or darken your photo.

Get close Your phone’s camera has a zoom so you can get up close and personal. Don’t use it!

Let me clarify that. Don’t use it often; don’t rely on it when you can safely get closer to your subject.

Cell phone cameras use what is known

DID YOU KNOW? • You don’t want to miss a photo, so you need to quickly access your phone’s camera.

Sometimes, opening your phone with a facial scan or the passcode takes longer than you would like. Fortunately, you don’t need to open the phone to take a picture. There are two great shortcuts to your iPhone’s camera. The first is a quick horizontal swipe from right to left across your screen from the locked screen.

The camera will open immediately. The second shortcut is the camera icon in the bottom right corner of your iPhone lock screen. Give that icon a long press, and the camera will open.

• The top volume button on the left side of your iPhone will take a photo when your phone is in camera mode. You can push it instead of touching the button on your screen. This will allow you to keep the phone steady and get less movement and blur in your photos. It’s also a little more old school for those who like pushing the shutter button on their traditional camera.

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• Your phone isn’t the best camera for action photos, but again, sometimes it’s the only camera you have with you. Use burst mode to get the best possible action photos with your phone in just a few seconds. It’s simple and already built into your iPhone. Open the camera app on your phone, swipe the shutter button to the left, and hold it until you’re ready to stop taking photos. You will hear a series of “clicks” for each photo taken in the burst until you release your finger. Go to the Photos app on your phone. It will look like one photo of your subject, but you will have several. Under the photo burst, you will see the word “Select.” Click it to see all of the photos taken in your burst.

Choose the photos you want to keep from the burst by tapping the circle in the lower right corner of each photo. That circle will turn blue and feature a white check mark. When you’re finished selecting your photos, click “Done” in the top right corner.

You’ll be given the option to keep the photos you want from the burst, and the others will be deleted.

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as digital zoom. That means that although it appears you are getting a closer view and a better photo, you’re really not because the camera selects the part of the image you want to enlarge and shows it larger on your screen. Unfortunately, the image you are seeing is an “artificial” version of your image. If you’ve taken a photo with your camera’s zoom, you have likely noticed that the zoomed image is grainy and not nearly as sharp as you would like. That’s the price you pay for using the phone camera’s zoom.

The more you zoom in, the more your image quality will decrease.

In most cases, you can get closer to your subject. If photographing people, try to stand closer to them rather than relying on the zoom. Sometimes you can’t safely step closer, and using the zoom is your only option. In that case, zoom away! Remember, always consider the safety of your surroundings when taking photos.

Don’t put yourself or others in harm’s

Do

Use both hands to grip the phone firmly.

Don’t

Try to avoid holding the phone with one hand. This can lead to shaky, blurry images.

way to get a better photo. Always obey laws or signs that may prohibit your presence in an area. If the sign says to stay behind the rope or away from a potentially dangerous area, obey the sign and use your zoom.

Know your surroundings You’ve lined up several people for a group photo. Everyone is in place, but you notice there appears to be something coming out of the top of someone’s head. What is that? Maybe it’s a flagpole in a city council chamber, a post from a building in your background, or something else.

Keep in mind that most people don’t like to see photos of themselves. They certainly don’t want to see something extra that causes them to be the focal point of the photo because they look funny for some reason you could have avoided.

Always pay attention to your surroundings when composing a photo, whether it’s a group or one person. Consider what may or may not look good behind or beside the person. Don’t be afraid to ask your subject to take a step in another direction, or you could move and get a better photo. Either way, you will both be glad you did.  Editor note: This piece originally ran in Kentucky City–a publication of the Kentucky League of Cities.

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