Official Publication of the League of Nebraska Municipalities
2024 Legislative Session in review
Municipal Accounting and Finance Conference recap
Century-old schoolhouse gets new life in Plattsmouth
JUNE 2024
Larger Cities Legislative Committee
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
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
Contents
4
The Director’s Message by L. Lynn Rex, LNM Executive Director – Governor announces July 25 for Special Session on property tax relief while League preparations for the 2025 session continue
2024 Legislative Session in review – a recap of bills and changes of interest to municipalities
Municipal Accounting and Finance Conference recap
Lanette Doane honored by the League and LARM for years of dedication and civic service
New Life: Century-old Cass County schoolhouse gets new life in $16M project boosted by historic tax credits
Morning Brew: City of Columbus gets creative to increase public engagement and awareness Grand Island recognized as hotspot of economic growth in national study
USDA Rural Development: Still the American Dream!
30 years of safety – Nebraska 811 and the state’s One Call Law
LARM – Breaking it down – road safety
New Art - Lied Center installs quilt-inspired mural honoring Lincoln
The Legal Corner by Tara A. Stingley, Sydney M. Huss, & Madeline C. Hasley, Cline
Williams Wright Johnson & Oldfather, L.L.P. - New federal salary threshold approved by U.S. Department of Labor
Professional Directory
About the Cover:
Photo of the Nebraska State Capitol building taken by Joseph Zaiger. Zaiger is a landscape photographer with roots in southwest Iowa, who travels the midwest taking photos. To see more of Zaiger’s work visit: www.zaigervision.com.
Chris Rector, City Administrator, Holdrege
Stan Clouse, Mayor, Kearney
Brenda Jensen, 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
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
Smaller Cities Legislative Committee
Jessica Quady, City Administrator, Ashland
Marlin Seeman, Mayor, Aurora
Eric Melcher, City Administrator, Aurora
Chris Anderson, City Administrator, Central City
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
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
Roger Gallaway, 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
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
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
Ethan Nguyen LNM/LARM Information Technology Manager
Jackson Sash Utilities Field Representative/ Training Coordinator
Shirley Riley Membership Services Director
Ashley Wolfe Marketing/Communications Director
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
Municipal Legal Calendar
(All statute citations to Revised Statutes of Nebraska)
AUGUST 2024
CITIES OF THE FIRST CLASS
Within 10 days following meeting or before next meeting
(whichever is sooner)
Within 15 days of Passage
Within 30 days of Council
meeting
On or before August 1
Clerk to have minutes available for public inspection. (84-1413)
Clerk publishes ordinances passed. (16-405)
Clerk publishes official proceedings of meeting, including claims. (19-1102)
Political subdivisions subject to city levy submit preliminary request for levy allocation to City Council. (77-3443)
Prior to Notice of Budget Hearing Proposed annual or biennial budget statement available to public. (13-504) *
Before August 15
On or before August 20
On or before September 1
Job titles and salaries of employees shall be published. (19-1102)
Receive the current taxable value of all property subject to levy from the County Assessor. (13-509)
City Council determines the final allocation of levy authority for its subdivisions (77-3443)
On or before September 30 File adopted budget statement with County and State Auditor’s Office (13-508)*
On or before September 30 File information on trade names and interlocal agreements with State Auditor’s Office (13-513)
Within 20 days after end of month Treasurer files monthly financial report. (16-318)
* *
On or after September 14 and prior to September 24
By September 4
Clerk must prepare agenda prior to next Council meeting. (84-1411)
Joint public hearing if increasing property tax request by more than allowable growth percentage (77-1633)
Within 10 days following meeting or before next meeting
(whichever is sooner)
Provide information to county if participating in joint public hearing (77-1633)
CITIES OF THE SECOND CLASS
Clerk to have minutes available for public inspection. (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)
On or before August 1
Political subdivisions subject to city levy submit preliminary request for levy allocation to City Council. (77-3443)
Prior to Notice of Budget Hearing Proposed annual or biennial budget statement available to public. (13-504) *
Before August 15
On or before August 20
Job titles and salaries of employees shall be published. (19-1102)
Receive the current taxable value of all property subject to levy from the County Assessor. (13-509)
On or before September 1 City Council determines the final allocation of levy authority for its subdivisions (77-3443)
On or before September 30 File adopted annual or biennial budget statement with County and State Auditor’s Office (13-508) *
On or before September 30 File information on trade names and interlocal agreements with State Auditor’s Office (13-513)
Within 20 days after end of month Treasurer files monthly financial report. (17-606)
* * Clerk must prepare agenda prior to next Council meeting. (84-1411)
On or after September 14 and prior to September 24
By September 4
Joint public hearing if increasing property tax request by more than allowable growth percentage (77-1633)
Within 10 days following meeting or before next meeting (whichever is sooner)
Provide information to county if participating in joint public hearing (77-1633)
VILLAGES
Clerk to have minutes available for public inspection. (84-1413)
Within 15 days of Passage Clerk publishes ordinances passed. (17-613)
Within 30 days of Board of Trustees’ meeting
On or before August 1
Clerk publishes official proceedings of meeting, including claims. (19-1102)
Political subdivisions subject to village levy submit preliminary request for levy allocation to Village Board. (77-3443)
Prior to Notice of Budget Hearing Proposed annual or biennial budget statement available to public. (13-504) *
Before August 15
On or before August 20
Job titles and salaries of employees shall be published. (19-1102)
Recieve the current taxable value of all property subject to levy from the County Assessor. (13-509)
On or before September 1 Village Board determines the final allocation of levy authority for its subdivisions (77-3443)
On or before September 30 File adopted annual or biennial budget statement with County and State Auditor’s Office. (13-508) *
On or before September 30 File information on trade names and interlocal agreements with State Auditor’s Office (13-513)
Within 20 days after end of month Treasurer files monthly financial report. (17-606)
* *
Clerk must prepare agenda prior to next Village Board meeting (84-1411)
* Does not apply to cities with a biennial budget that are in the second year of the biennial budget period.
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.
Governor announces July 25 for Special Session on property tax relief while League preparations for the 2025 session continue
OnApril 18, the Legislature passed over LB 388 on Final Reading after it was evident following two hours of debate that the Governor’s scaled back property tax relief proposal did not have the support of 33 Senators to overcome a filibuster. At the request of Sen. Lou Ann Linehan, Chair of the Revenue Committee and introducer of LB 388, Speaker John Arch requested that LB 388 be passed over on Final Reading (without a vote taken).
In Gov. Jim Pillen’s closing remarks to Senators on April 18, the last day of the 2024 legislative session, he stated the Legislature’s inaction on property tax relief was “unacceptable” and emphasized he would call “as many (special) sessions as it takes to finish the long over-due work of solving our property tax crisis.” Consequently, it was not surprising when Gov. Pillen announced on June 17: “I vow to do everything in my power as your Governor to cut property taxes. To any State Senator reading this – clear your schedule from July 26 to August 15. We have the people’s work to do.”
The Governor’s initial property tax relief proposal in the 2024 session was amended into LB 388. LB 388 was designated as a Speaker Priority Bill and a Revenue Committee Priority Bill. The Standing Committee Amendments to LB 388 (AM3203) included provisions supported by Gov. Pillen for a 40% property tax reduction plan which would have imposed a sales tax on certain services and items while eliminating certain exemptions. AM3203 also included an increase in the state sales tax rate from 5.5% to 6.5%, subject to certain provisions outlined in the amendment. Provisions of LB 1414 relating
BY L. LYNN REX, EXECUTIVE DIRECTOR, LNM
to proposed property tax caps on municipalities and counties to replace the “lid on restricted funds” also were included in the Standing Committee Amendments to LB 388.
Following eight hours of floor debate on General File regarding provisions in the Standing Committee Amendments to LB 388, Sen. Linehan’s cloture motion garnered the necessary 33 votes to stop the filibuster so the bill could be advanced to the next stage of consideration. LB 388 was advanced to Select File on April 2 with the understanding that the sales tax rate increase provisions would be removed from the bill when it was considered on Select File. Sen. Linehan filed AM3468 on Select File which was adopted on April 10 and included many provisions of the Standing Committee Amendments supported by the Governor but deleted the proposed state sales tax rate increase from the bill.
As highlighted in numerous League Bulletins, the Property Tax Growth Limitation Act was included in Sections 1-8 of AM3468 establishing property tax caps for municipalities and counties, to replace the current “lid on restricted funds” in Chapter 13, Article 5. The caps in the Property Tax Growth Limitation Act would have only applied to property tax, unlike the “lid on restricted funds” which includes local option sales tax, highway funds, occupation taxes, and other sources of revenue. The cap in AM3468 would have been “the greater of 3% or the percentage change in the consumer price index percentage” with exceptions for bonded indebtedness, certain interlocal agreements, emergencies, etc.
Throughout the session, the media reported extensively on the various provisions in LB 388 to increase certain
taxes, remove certain exemptions, and tax items that are not currently taxed. As reported in League Bulletins, the League Executive Board supports additional state property tax relief but has no position on how the Legislature or Governor decides to generate additional state revenues to do so.
When LB 388 (as amended by LB 3468) was considered on Final Reading on April 18, several Senators, including Sen. Linehan and Sen. Brad von Gillern of Elkhorn, expressed frustration at the MISLEADING STATEWIDE MEDIA CAMPAIGN against LB 388 at the last minute by a coalition led by the Nebraska Grocery Industry Association . Sen. Linehan and Sen. von Gillern said the media blitz against LB 388 falsely alleged that the bill would impose a sales tax on food. LB 388 would have added a sales tax on pop and candy, but not other food. Sen. Linehan emphatically stated, “They are lying. We are not taxing food and it’s disingenuous to say we are.” LB 388 also would have imposed a sales tax on veterinarian services for pets (not livestock), lottery tickets, storage services, and dry cleaning The bill would have imposed a 20% tax on v aping products , a 25% tax on CBD and hemp products, raised the cigarette tax from 64 cents to $1, and imposed a 7.5% tax on digital advertising services provided by businesses with gross revenues greater than $1 billion.
LB 388 also would have frontloaded tax credits passed in 2020 in LB 1107 so taxpayers automatically would receive the benefit without having to apply for a refund on their income tax. Revenue collected from the new or increased taxes would have replaced the existing property
tax relief program with new school property tax credits which would have been on the parcel’s property tax statement.
Since the Legislature adjourned sine die on April 18, Gov. Pillen has been holding numerous town hall meetings on property tax reform in municipalities across the state emphasizing it is “time that we have transformational change in our tax code” which he said should be solved with a “broad tax base and low tax rate.” By the end of June, Gov. Pillen will have led at least 26 town hall meetings advocating for the state to take on more or all of the cost for funding the 244 public school districts in Nebraska.
On June 24, Gov. Pillen stated during his monthly statewide radio call-in show that his evolving property tax reform proposal will include provisions to totally fund K-12 public schools with state revenue; about 60% of all property taxes funds K-12 public schools. (The Governor’s initial goal with LB 388 was to reduce property taxes by 40%.) In 2023, the Legislature at the urging of the Governor provided significant property tax relief, including taking over the funding of community colleges.
The Governor also indicated during his radio call-in show that his property tax relief proposal will broaden the state tax base by ending some sales tax exemptions and increasing sales tax on other items like alcohol, cigarettes, vaping products, etc. The Governor underscored the importance of providing additional property tax
relief since in 2023 Nebraskans paid $3.7 billion in income taxes, $2.3 billion in sales taxes, and $5.3 billion was levied in property taxes and received by political subdivisions. It should be noted that not all $5.3 billion was paid by property taxpayers due to homestead exemptions and other tax credits; only about $4 billion of the $5.3 billion was actually paid by property taxpayers.
During the radio call-in show, a caller asked Gov. Pillen to comment on increasing valuations and tax levies. The Governor responded that valuations really are not the issue because individuals want their valuations to go up (to secure loans, etc.); he said “the hard core reality” is that political subdivisions fail to lower their levies going against the current spirit of the law. From FY22 to FY23, the total valuation increased by 11.44% while the taxes levied during this time frame increased by 5.7% to $5.3 billion.
Notwithstanding the Special Session, the League staff is looking forward to meetings with members of the League Larger and Smaller Cities Legislative Committees on Sept. 13, Oct. 2, and Nov. 1 to prepare for the 2025 legislative session. Interim study hearings on numerous issues of importance to municipalities as well as meetings with legislative staff, state agency directors, and others are ongoing. Thanks to the many city and village officials who dedicate time to participate in League meetings and assist the League staff in advocating for important municipal priorities!
Read more!
Doing the People’s Work: Property Tax Reform
Column
by Gov. Jim Pillen
See page 6
Doing the People’s Work:
Property Tax Reform
Overthe past few weeks, Nebraskans across the state have begun receiving their property valuation notices. The common reaction to those statements can be summed up in one word -- outrage. One Nebraskan recently interviewed for a news story had the perfect reaction to the question “what goes through your head when viewing your property tax valuations?” Her response: “I can’t say that on TV.” She is not alone. Countless Nebraskans are in disbelief when they see the recent increases in their home values.
Gov. Jim Pillen
Double digit increases in valuations year over year is not something we should accept. However, special interest groups have intimidated and paralyzed our Legislature.
In the 2024 Preliminary Property Tax Valuation estimates, 57 out of 93 counties had double digit valuation increases. The largest increase was 28% in Boone County.
Out of our three largest counties, Douglas saw an 8% increase, Sarpy 11%, and Lancaster had a 5% increase.
Unfortunately, when valuations increase, you inevitably pay more in property taxes. Period. That’s because we have a spending problem here in Nebraska. It’s time we have transformational change in our tax code. It’s time that we stop taxing Nebraskans out of their homes. We can solve this problem with a broad tax base and low tax rate. This will reduce the burden on homeowners, ranchers, and farmers and put more of a tax burden on the special interests that have received a free ride for the past 60 years. I vow to do everything in my power as your Governor to cut your property taxes. To any state senator reading this – clear your schedule from July 26 to August 15. We have the people’s work to do.
League Annual Conference Oct. 2-4, 2024
A photo from one of Governor Pillen's town hall meetings on property taxes in Nebraska. Photo shared courtesy of the Governor’s Office.
2024 LEGISLATIVE SESSION IN REVIEW
A recap of bills and changes of interest to municipalities
BY CHRISTY ABRAHAM, LEGAL COUNSEL, LNM
The Nebraska Legislature adjourned sine die on April 18, 2024. The 2025 session is scheduled to begin on Jan. 8, 2025.
During the 2024 session, 597 bills were introduced. There were 820 bills introduced during the first session for a combined total of 1,417 bills for the 108th legislative biennium. An additional 75 “A” bills (appropriations bills) were introduced this session. One hundred ninety-six bills were approved by the Governor in 2024. Included in those bills are the provisions of an additional 195 bills. The Governor vetoed two bills (LB 25 and LB 307) and the Legislature did not override either of them. There were 11 constitutional amendments introduced but none of them passed the Legislature.
This article lists some of the bills enacted by the Legislature that may be of interest to municipal officials.
LB 43
Introduced by Sen. Sanders
Hundreds of bills were introduced in the 2024 legislative session that the League of Nebraska Municipalities supported, opposed, or monitored according to prior directives or policies of the League Executive Board. The bills that the League Executive Board directed to be introduced on behalf of the League and the bills that the Board voted to support are marked with a [League]. The Executive Board met before the 2024 legislative session to review recommendations of the League Larger and Smaller Cities Legislative Committees and met during the legislative session.
Legislation enacted in 2024 becomes effective three calendar months after the end of the legislative session unless the bill has an emergency clause or a different operative date. Unless otherwise noted, bills enacted in the 2024 legislative session take effect July 19, 2024.
Copies of the bills can be found on the Legislature’s website at http://nebraskalegislature.gov/
Requires courts to review appeals from contested cases de novo on the record and not defer to the state agency’s interpretation of the statute, rule, or regulation. The Standing Committee Amendment to LB 43 contains the provisions of several additional bills: LB 277 (Brewer) adopts the “First Freedom Act” requiring that state action, which includes municipalities, “cannot substantially burden a person’s right to the exercise of religion unless it is demonstrated that applying the burden to that person’s exercise of religion in this particular instance is essential to further a compelling governmental interest and is the least restrictive means of furthering that compelling governmental interest”; LB 297 (Sanders) adopts the Personal Privacy Protection Act that prohibits state and local government entities from: requiring individuals or nonprofit organizations to provide personal information; publicizing personal information; or requesting a contractor or grantee to provide a list of nonprofit organizations that the contractor or grantee has given financial or nonfinancial support; LB 366 (Conrad) makes several changes to the public records statutes. First, it makes a distinction between residents and nonresidents and provides that nonresidents may be charged for all staff time, including attorney’s fees, for fulfilling public records requests. For residents, including news media, the cost of producing copies of public records cannot include the first eight cumulative hours of staff time. The bill also provides that for
Continued on page 8
LB 43
Introduced by Sen. Sanders residents, there can be no charge for the services of an attorney, or any other person, to review the requested public records seeking a legal basis to withhold the records from the public; LB 650 (McDonnell) amends the public records statutes to allow records relating to “the nature, location, or function of cybersecurity by the State of Nebraska or any of its political subdivisions” to be withheld from the public; LB 637 (Albrecht) amends the Open Meetings Act to provide that except for closed sessions, “a public body shall allow members of the public an opportunity to speak at each meeting.” (Provisions of LB 297 are operative on January 1, 2025, provisions of LB 650 are effective on March 28, 2024, all other provisions are effective on July 19, 2024)
LB 61
Introduced by Sen. Brandt
LB 257
Introduced by Sen. Lowe
LB 287
Introduced by Sen. Brewer
Removes some of the barriers on municipalities, counties, and public power districts from leasing publicly owned fiber-optic facilities. Subject to certain limitations, public entities can lease fiber-optic technology when broadband is not available to a location by fiber-optic technology, cable modem, or hybrid fiber-coaxial technology at speeds of at least 100 megabits per second for downloading and at least 20 megabits per second for uploading. [League]
Changes the statutes relating to cemeteries to provide cities, villages, and counties a process to revest lots purchased for internment or burial in a cemetery owned by the local government if no one has been buried in the lot for at least 30 years. The bill outlines notice proceedings that allow the owner of an abandoned lot the opportunity to file a valid claim disputing the lot has been abandoned. The bill allows the governing body to bring an action in district court to restore the cemetery lot to the city, village, or county if no valid claim by an owner is filed. [League]
As originally introduced, this bill amended the Joint Public Agency Act. The Standing Committee Amendment eliminated the original provisions of the bill and added the provisions of several other bills, including: LB 47 (Dorn) authorizes rural fire districts to prominently post notice of their meetings in three conspicuous places; LB 513 (Brewer) [League] provides that a governing body of a risk management pool and any advisory committee of that body “may hold more than one-half of its meetings by virtual conferencing if such organization holds at least one meeting each calendar year that is not by virtual conferencing.” LB 513 also includes provisions relating to proof of publication requirements and how to address the situation when a newspaper refuses, neglects or is unable to timely publish notice of a public meeting. LB 302 (Linehan) amends the Nebraska Political Accountability and Disclosure Act to remove references to “city or village” and replaces it with the broader term “political subdivisions.” The bill also provides that certain public employees must prepare and submit a written statement disclosing certain conflicts of interest or potential conflicts; LB 514 (Brewer) [League] is the annual omnibus elections cleanup bill and includes updates for remonstrance petitions for cities of the first class. (Provisions of LB 47 and LB 513 are effective on April 17, 2024, all other provisions are effective on July 19, 2024)
LB 304
Introduced by Sen. Linehan
LB 600
Introduced by Sen. Lippincott
LB 685
Introduced by Sen. Lowe
Requires political subdivisions, including municipalities, to publicly disclose on their website membership dues paid annually to any association or organization, and fees paid for lobbying services. If a municipality does not have a website, the information must be made available upon request to any member of the public at the office of the municipality.
Creates the Municipality Infrastructure Act administered by the Department of Economic Development. Cities of the first class, second class, or villages with a redevelopment plan approved under the Community Development Law are eligible to apply for grants to assist in funding infrastructure including water and sewer systems, roads, bridges, and other site development activities. Five million dollars has been appropriated for this program. (Effective on April 17, 2024) [League]
Changes provisions relating to the Mechanical Amusement Device Tax Act. Beginning July 1, 2025, any distributor or operator of a cash device must pay a tax of five percent on the net operating revenue for each cash device in operation. Twenty-five percent of the tax is remitted to the county treasurer of the county in which the cash device is located to be distributed to counties and municipalities. If the cash device is located within a municipality, one-half of the 25% is distributed to the county and one-half is distributed to the municipality in which the cash device is located. The bill prohibits a political subdivision from levying or imposing any tax on mechanical amusement devices in addition to the taxes imposed by the Mechanical Amusement Device Tax Act.
LB 1317
Introduced by Sen. Linehan
LB 1335
Introduced by Sen. Moser
Economic Development Act. This Act allows municipalities, upon the approval of voters, to establish a good life district economic development program for any area of the municipality that is included in a good life district. A municipality can appropriate local sources of revenue to assist in the development of the good life district. It also amends the Good Life Transformational Projects Act by changing project eligibility, allowing adjustment of district boundaries, outlining the processes of removing areas from the district, and changing investment thresholds that must be met; LB 622 (McDonnell) amends the Sports Arena Facility Financing Assistance Act to allow state turnback taxes for large public stadiums which are open-air facilities with outdoor fields used for competitive sports located in Omaha; LB 1093 (Bostar) amends the First Responder and Recruitment Retention Act to redefine and expand the definition of law enforcement officer, to further define firefighters, law enforcement officers, and their dependents who are eligible for tuition reimbursement, and mandate reporting requirements regarding the program for the Department of Revenue. For first responders who die as a result of an event in the line of duty, their employers cannot cancel any health insurance policy covering a spouse or dependent of the first responder for at least 12 months; LB 1217 (Bostar) adds property tax exemptions for nursing and assisted living facilities; LB 1218 (Bostar) changes provisions relating to electric vehicle charging stations, including authorizing private entities that are not public power entities to charge by the kilowatt hour for an electric vehicle charging station, establishing an excise tax and a sales tax exemption, requiring a registration fee for plug-in hybrid electric vehicles of $75, and limiting public power development, ownership and operation until January 1, 2028 but after that date broadening the authority for a public power electric supplier to develop and own fast-charging stations in certain circumstances.
Amends Nebraska law to be consistent with federal law on when a state agency, political subdivision, or their contractor needs to strictly comply with the Nongame and Endangered Species Act. Some of the changes include: retaining the requirement that initial state agency decisions creating new transportation infrastructure or increasing the area of transportation infrastructure are subject to the current process of review and mitigation for threatened and endangered species; exempting subsequent state agency actions related to transportation infrastructure from the current review process and mitigation for threatened and endangered species; requiring the Department of Transportation to consider the impacts of its decisions on all threatened and endangered species as it relates to its primary purposes for transportation infrastructure; and expressly declaring that public roads including associated right-of-way are man-made structures and are not critical habitat.
LB 1344
Introduced by Sen. Wayne
Renames and changes the Community Development Assistance Act to the Creating High Impact Economic Future Act. Under the Act, community betterment organizations, which includes municipalities performing eligible activities, may apply to have programs or projects certified for tax credit status. The bill also amends the Good Life Transformational Projects Act to limit the number of good life districts being created statewide to five, with no more than one good life district being created in Douglas County, and excluding any good life district created within an inland port district. It also makes changes to which projects are eligible and not eligible under the Good Life Transformational Projects Act. Finally, the bill changes provisions of the Nebraska Innovation iHub Act, including adding inland port districts as an area eligible to be designated as an iHub.
Much of the work of the Legislature and the League staff during the 2024 was spent on addressing Gov. Jim Pillen’s goal of reducing property taxes by 40%. Although a compromise was ultimately not adopted by the Legislature before they adjourned, the Governor has indicated a special session may be convened at the end of July to continue the work on property tax reduction and caps on local governments. Before the Legislature reconvenes in January 2025, the League will be working on various interim studies that have been introduced and referred to legislative standing committees. Some of the topics include public records requests, affordable
The League’s most effective and important lobbyists are municipal officials, elected and appointed. Thanks once again to all the municipal officials who reached out to their Senators to discuss issues vital to municipalities. It is working in partnership with our municipal officials that legislative victories are won. The League is ever grateful to municipalities for their time and commitment to these issues.
Municipal accounting
AND finance conference
202 delegates, representing 146 municipalities were among the attendees at this year’s conference
BY ASHLEY WOLFE, MARKETING & COMMUNICATIONS DIRECTOR, LNM
Municipal officials from across the State of Nebraska made the trek to Lincoln to attend the 2024 Municipal Accounting and Finance Conference June 12-14. There was an increase in attendance over the previous year and sessions were held on a wide variety of topics—each containing multiple takeaways for each delegate to take back to their municipality.
The training kicked off on Wednesday with an optional preconference session on Labor Relations and Personnel Management. Attorneys Sydney Huss and Maddie Hasley reviewed some changes to the Department of Labor’s Final Overtime Rule and provided updates on laws and regulations pertinent to the employment of seasonal workers. Some of the other topics included: affordable housing, budget laws and how to effectively track and share information, grants opportunities, legislative updates, multiple sessions diving into the “EPIC Option” and how to effectively educate on what the proposed constitutional amendments could mean, including the loss of local control.
The next League conference will be the Annual Conference scheduled for Oct. 2-4, 2024 at the Cornhusker Mariott Hotel in Lincoln. We hope to see you then!
Continued on page 12
1.) Sandra Schendt, Clerk/Treasurer of Nelson, shared her thoughts during the session titled, Best Practices for Tracking Expenditures to Stay Within Your Municipal Budget. 2.) Becky Erdkamp, Clerk/Treasurer of Exeter and 2024-25 Chairperson of the MAFC Planning Committee presents Brandi Kloepping, Clerk/Treasurer of Cozad and Past Chairperson, with a plaque for her service. 3.) Deb VanMatre, League President and Mayor of Gibbon, welcomes conference attendees. 4.) Many important topics were covered at this year's conference, generating many questions from the audience. Photos by Ashley Wolfe / LNM.
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2.)
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Attendees of the Municipal Accounting and Finance Conference were provided a wide-variety of sessions to choose from. Some of the topics covered included changes in legislation following the last legislative session, tips for recognizing AI generated images, and many topics regarding budgets. Photos by Ashley Wolfe/LNM.
Above: Jeff Hofaker, City Administrator of Sutton; Melissa Harrell, City Administrator of Wahoo; and Layne Groseth, City Administrator of North Platte; share tips for educating on the municipal impact of the proposed constitutional amendments related to the “EPIC Option.” Right: Twenty-one sponsors contributed to making the conference a success! Thanks to all of you.
Maddie Hasley
John Turner & Nate Volker
Karen Barrett David Dudley
Cline Williams NIFA
Nebraska Department of Revenue
Baylor Evnen Wolfe & Tannehill
Thank you to all of the conference sponsors!
* Ameritas Retirement Plans
* AMGL CPAs & Advisors
Burbach Aquatics
* Creative Sites
* D.A. Davidson & Co.
* DSG Supply
* gWorks
HOA Solutions Inc.
* JEO Consulting Group, Inc.
* Johnson Service Company
* League Association of Risk Management (LARM)
* League Insurance Government Health Team (LIGHT)
* Nebraska CLASS
* Nebraska Energy Federal Credit Union
* Northland Securities, Inc.
Lanette Doane honored by the League and LARM for years dedicated servant leadership
In addition to the conference, the League and LARM recognized Lanette Doane, former Village Clerk of Ansley for 40 years, who also served as Deputy Clerk for three years. Gibbon Mayor Deb VanMatre, League President and LARM Board Member, presented Lanette with an engraved clock to express appreciation for the extraordinary amount of time she has dedicated to the Village of Ansley, the League and LARM. Lanette was elected to the LARM Board on March 21, 2018. She served as the Vice-Chair in 2021 and 2022 and then as LARM Board Chair in 2023. As a member of the League Smaller Cities Legislative Committee, Lanette helped review and develop countless legislative proposals.
Additionally, Lanette also has served as Vice Chair and Chair of the Municipal Accounting and Finance Conference Committee. Her exceptional leadership led to 27 years of service in the Nebraska Municipal Clerks’ Association—including serving on many committees. She was awarded the NMCA Outstanding Clerk Award in 2015 and 2022. Lanette’s drive for serving others runs deep. She has been a member of her Area Clerks’ Association for over 27 years—serving as President, Vice-
President, and Secretary-Treasurer. She also has been a member of the Institute of Municipal Clerks for 22 years. Additionally, Lanette has served for decades in her community—on the school board; serving as Music Director and Lector at St. Joseph Catholic School; she started and organized the School Veterans’ Day Program for many years, and took the reins and organized innumerable community festivals and events.
Thank you again to Lanette for her years of service and continuing to train the new Clerk for the Village of Ansley, Michelle Nelson. We wish you the very best in retirement!
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Lanette Doane, former Village Clerk of Ansley, was honored by the League and LARM for more than 40 ytears of service in her role with the Village of Ansley. Photo by Ashley Wolfe/LNM
Century-old Cass County schoolhouse gets new life in $16M project boosted by historic tax credits
New life
BY CINDY GONZALEZ THE NEBRASKA EXAMINER
Abasketball court was resurrected in this town’s old high school, though the hoop today is more for show than sport and is likely to become the backdrop for a trendy coffee bar.
Chalkboards remain in what once were the chemistry and math rooms, now apartments. Look-alike book lockers line the main hallway, along with a vintage trophy case stuffed with Plattsmouth Blue Devils athletic relics.
With a boost from public incentives, including state historic tax credits, the former Plattsmouth High School built more than a century ago is now fully transformed into
Nebraska historic tax credit:
More than 100 completed projects have benefited from the state historic tax credit program between 2015 and 2023. Others are underway.
Nearly $200 million in qualified investments were made during that time, with $33.2 million in tax credits issued leveraging those investments.
Source: History Nebraska State Historic Preservation Office
Main gym - before and after
Photos provided by Alley Poyner Macchietto Architecture.
the nearly $16 million project. In addition to the 25 units in the rehabbed schoolhouse, which were responsible for the bulk of the cost, the price tag includes a 15-unit, newly constructed apartment structure nearby.
The event was intended to highlight economic development tools that are available — and at least one that is at risk — to restore and reuse Nebraska landmarks.
Heart of the community
To the group of about two dozen, Plattsmouth Mayor Paul Lambert spoke about how important rescuing the 106-year-old school, now called the Lofts on Main, was to the community of about 6,500.
The project not only fires up nostalgia, he said, but also adds workforce housing vital to new employers that have moved to the area in recent years.
“This building is in the heart of the community,” Lambert said, noting emotional ties to many, including his wife and siblings. “If I had torn this down, I would have had to leave home.”
He said the structure was falling apart after sitting vacant for numerous years. Another school facility had replaced it back in 1976, he said, and the property was used only off and on after that for a couple of decades.
It was at the point of demolition, Lambert said, when the RMDX development team came forward.
He said the city agreed to contribute about $1 million over a 10-year period in local incentives that typically go to encourage business development, not residential.
The project not only fires up nostalgia, but also adds workforce housing vital to new employers that have moved to the area in recent years.
Filling gaps
RMDX’s Ryan Durant and Michael Sothan, historic tax credit coordinator at History Nebraska, said federal and state historic tax credit programs as well as a state tax abatement program and low-income housing tax credits filled financial gaps and made the project feasible.
But, said Sothan, the state historic tax credit program created in 2015 to incentivize the rehab and reuse of historic structures faces challenges.
The Nebraska Legislature, when reauthorizing the program last year, set the program’s annual allowable credits to offset tax liability at $2 million. It was once $15 million a year, said Sothan.
The good news, he said, is that the program has a reserve of historic tax credits built up of about $55 million.
Continued on page 16 / See Plattsmouth
- Paul Lambert, Plattsmouth Mayor
Living unit space - before and after
“It could be wiped out in one year, three years, it certainly won’t last more than five years,” Sothan said. He said that without a change in legislation, the program in the long run would not be able to sustain the current demand for credits. That could slow down or ward off projects to preserve historically significant buildings, which typically are pricey ventures.
“It creates some uncertainty,” Sothan said. “We do have some time.”
Sothan said the Legislature last year took positive steps in other aspects, including lifting the state income tax credit ceiling for a qualified rehab project from $1 million per project to $2 million.
Things you wouldn’t build today
The Rehab Roadshow, he said, is intended to encourage continuation of restoration projects boosted by state historic tax credits. Among the guests at the Lofts on Main event was Elmwood State Sen. Rob Clements, chair of the Legislature’s Appropriations Committee. History Nebraska plans to take its roadshow this year to Norfolk and Red Cloud, where it will feature restoration projects in those towns.
Participation in the historic tax credit program requires developers to preserve character-defining features — which was not easy with the decaying structure, said Abby Hegemann of Alley Poyner Macchietto Architecture.
“It was a challenge,” she said, during a tour that
highlighted restored features such as the lower floor basketball court, student locker rooms, a boiler room-turned apartment, the original auditorium and stage that serves as a community gathering space.
Each apartment dwelling is unique, said Durant, and has a distinct personality. But vintage pictures, tin ceilings, wooden staircase railings and other decor tie together to provide the schoolhouse feel.
“There are some really neat things you wouldn’t build today,” he said. “It’s fun.”
Source – The Nebraska Examiner. Read more at www.nebraskaexaminer.com
Public corridor - before and after
Morningbrew
City of Columbus gets creative to increase public engagement and awareness
BY MATT LINDBERG, COMMUNICATIONS MANAGER, CITY OF COLUMBUS
TheCity of Columbus has continued its quest to better engage the public by launching its “Morning Brew Community Chats” sessions this year.
“We love hearing from and interacting with the citizens of Columbus, but wanted to provide an informal setting where they could talk with elected officials and staff,” City Administrator Tara Vasicek said. “We thought what better way than to invite the public to its community building bright and early to visit with them over a cup coffee?”
Each session, elected officials and city staff members rotate as “hosts” of the event, giving residents a chance to come ask questions, converse, and enjoy a cup of coffee.
The city initially started with two sessions on the second and fourth Friday of each month, but attendance wasn’t as high as hoped despite some good conversations with residents. Listening to public feedback, the city then pivoted to hosting the coffee chats the last Saturday of the month in the public library.
Continued on page 27 / See Coffee
Columbus Mayor Jim Bulkley, left, Councilmen Ron Schilling and J. Prent Roth, along with Public Works Director Chuck Sliva pose for a photo during a recent Morning Brew Community Chats session in the Columbus Public Library. Photo provided by the City of Columbus.
30 Years of Safety: Nebraska 811
and the State’s One Call Law
Preventing damages with free locate requests and outreach
BY NEBRASKA 811 STAFF
2024 marks the 30th anniversary of Nebraska instating the One-Call Notification System Act – better known as the “one-call law” – which requires anyone who plans to dig, whether they’re a professional excavator at the job site or a homeowner planting a tree, to contact Nebraska 811 at least two full business days before they break ground. The one call law revolutionized how the state approaches underground utility damage prevention, reducing the number of accidentrelated injuries and deaths, utility outages, and vital infrastructure repair costs.
Today, this law remains as important as ever with the abundant installations of fiberoptic cable happening across the state, and Nebraska 811, formerly Diggers Hotline of Nebraska, is prepared to continue helping with its free service, and partnership with publicly-owned utilities and public outreach efforts. Continue reading to learn more about how these three actions play important roles in reducing utility damages.
Free Locate Requests
Anyone can submit a locate request – it’s free, simple, and can be done over the phone by calling 8-1-1 or online at Nebraska811.com. The one call law requires all excavators – including non-professionals – to submit their locate request at least two full business days before they break ground. During the two full business day wait, facility operators will either send locators to the dig site to mark any underground utilities – typically using flags or paint – or confirm the area is “clear” of their lines. Once all facility operators on the ticket have responded, the excavator may observe the marks and begin to dig with care.
Wondering how an excavator can assist in making the dig process as efficient as possible? White lining or pre-marking the excavation area
with white flags or paint sets a project up for faster, more efficient locates. By clearly defining the area of excavation, white lining allows locators to perform the locate more efficiently and helps eliminate potential confusion during the marking process.
Partnering with Publicly-Owned Utilities
Nebraska 811 partners with the state’s publicly-owned utilities to minimize downtime of vital utility resources, avoid costly infrastructure repair, and keep excavators – and those around them – safe. In order to accomplish this, all publicly-owned utilities in Nebraska are required to be a member of Nebraska 811. These facility operators participate in the 811 process by providing regular updates to their notification area maps and basemaps, respond to locate requests, and provide electronic documentation by the stated time on tickets. Each member is also responsible for knowing its role and obligations under the state’s one call law.
Continued on page 22 / See Nebraska 811
Over 49 million homeowners will put themselves at risk this year by not contacting 811 before digging.*
Whether you’re an excavator or a facility operator, keep yourself and those around you safe by helping to increase awareness about the importance of contacing 811 before digging.
*According to a February 2023 survey of American homeowners.
Nebraska 811
Continued from page 21
Public Outreach & Education
In addition to maintaining the operation of the 811 process, Nebraska 811 plays a significant role in educating Nebraskans about the importance of safe digging through outreach efforts aimed at professional excavators, homeowners, facility operators, and the general public. Locating an underground line prior to digging is vitally important in reducing damages, injuries, and other negative consequences that could result from damaging utility lines, and that’s why continuing to spread awareness about underground utility safety is so important.
Nebraska 811 shares safe digging education on its website and @NE1Call on social media, at community events, through trainings and safety meetings, and more. If you’d like to have Nebraska 811 hold an in-person or virtual safety meeting in your area for local excavators and/or facility operators, visit Nebraska811.com/Resources/ Education-and-Training-Center for more information.
No matter your role in excavation, safety is in your hands – every dig, every time. That’s why it’s so important for all stakeholders to understand their responsibilities under Nebraska’s one call law. For more information, request a safety training in your area, or to submit a locate request, visit us online at Nebraska811.com.
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Breaking it down
Road safety
BY DIANE BECKER COMMUNICATIONS/MARKETING DIRECTOR, LARM
As of April 15, 2024, there were 71 traffic fatalities for the year in Nebraska, a 29% increase over the same period in 2023. The causes are not surprising – speeding, drunk driving, lack of seatbelt use, and distracted driving were some of the reasons for the fatal accidents. You can take steps to increase your chance of avoiding or surviving a vehicle accident.
You’re breaking the law if you speed, drive drunk, or are not wearing a seatbelt, but people still think they can drive if they’re just a little buzzed, are only five miles over the speed limit, or are going just a short distance. They’re wrong. The first step to preventing an accident is to diligently obey the law. It’s been proven that wearing a seat belt is one of the most effective ways to prevent injury and/or death in a crash. The National Highway Traffic Safety Administration estimates that wearing a seatbelt reduces the risk of death among frontseat occupants by 45 percent. In 2020, in 77.6% of the vehicle accidents in which there was a fatality, the victim was not wearing a seatbelt. It’s the law to buckle up, and wearing a seatbelt could save your life whether you drive 200 miles or two blocks. It’s been proven that most crashes happen within 25 miles from work or home.
Distracted driving is the cause of many serious accidents as drivers who are looking at their phones are slow to react to unexpected conditions such as black ice or another vehicle pulling out, slowing down, or stopping ahead of them. According to the Nebraska Department of Transportation, from 2010 to 2021, incidences of accidents occurring because of distracted driving
increased by 31.7% with 14,018 injuries and 119 fatalities as a result. Texting while driving is said to increase the risk of a crash by 23 times. Sending or reading a text takes your eyes off the road for approximately five seconds. Driving 55 miles per hour is equivalent to driving the length of a football field with your eyes closed.
Put the phone down. If you need to call or text, change your destination on GPS, look up nearby gas stations, or use your phone for any reason, pull over in a public parking area off the side of the roadway. Set up your destination and listening options before you start driving.
Obey the law. Buckle up. Put your phone down. Doing so will greatly increase the probability of arriving safely at your destination.
New art
Lied Center installs quilt-inspired mural honoring Lincoln
BY ELIZABETH DIAMOND LINCOLN JOURNAL STAR
A colorful, quilt-inspired mural of Abraham Lincoln was installed at the Lied Center for Performing Arts recently.
The mural depicting the 16th U.S. President and namesake of Nebraska's capital is located on the west side of the Lied Center at North 11th and Q Streets on the University of Nebraska-Lincoln City Campus.
Measuring 15 feet wide and 20 feet high, the poster-like mural was created about two years ago by artist and quilter McKenzie Phelps. It's based on “Lincoln,” a quilt held at the International Quilt Museum on UNL's East Campus.
A team from the Lux Center for the Arts installed the mural, the 12th it's created in the past three years.
“Public art enriches the fabric of our city, contributing to Lincoln’s status as the quality-of-life capital of the country,”
Lincoln Mayor Leirion Gaylor Baird said in a news release. “We invite residents and visitors alike to enjoy this vibrant mural that celebrates Lincoln’s heritage and namesake.”
New York-based quilt artist Kimberly Soper created the quilt “Lincoln” in 2016, basing the design on a pop-art portrait of Lincoln created by artist Ihsan Ekaputra. Portraits like Ekaputra’s pop-art rendition of Lincoln are known as Wedha’s Pop Art Portraits, a genre named after Indonesian
NEBRASKA MUNICIPAL REVIEW
artist Wedha Abdul Rasyid who is credited with popularizing the style.
“I first saw Soper’s quilt at a quilting event in Birmingham, England, and was immediately struck by the brilliant color used throughout the piece — I knew it was the perfect quilt for the museum’s collection,” said Leslie Levy, executive director of the International Quilt Museum. “We are thrilled to share this incredible art with the City of Lincoln.”
The quilt came to the museum in 2019 after winning the People’s Choice and First Place Improvisation awards at the Modern Quilt Guild’s annual QuiltCon in 2017.
“The Lied Center is proud to be showcasing one of the biggest
Coffee
Continued from page 17
“Outreach and engagement are essential components to communicating effectively. We (the City) are constantly trying to better communicate with our citizens and Morning Brews Community Chats is just our newest attempt,” Mayor Bulkley said. “Many people can be intimidated speaking in front of a group, such as at a council meeting. The format that we are setting up with the Morning Brews Community Chats is being laid out to minimize this and make for a comfortable environment.”
Columbus Mayor Jim Bulkley said he hopes people will continue to attend the sessions when they can so they can engage city officials.
“We cannot address your concerns if we do not know about your concerns,” Bulkley said, noting city council meetings can be intimidating to people so the coffee chats might make it easier for residents to voice their concerns. “Communication is a two-way process.”
and potentially one of the most iconic new pieces of public art for Lincoln, Nebraska,” Lied Center Executive Director Bill Stephan said. “Celebrating one of our nation’s greatest presidents and our city’s namesake is the Lied Center’s honor. The new work will bring beauty to the 11th Street entrance to campus and the entry to the Carson Theater at the Lied Center. We are excited to not only have world-class performances at the Lied, but also have a world-class mural that was made possible thanks to project partners including the International Quilt Museum, the Lux Center for the Arts, and Visit Lincoln.”
Reprinted with permission.
Volunteers put on adhesive to seal a mural of Abraham Lincoln on the west wall of the Lied Center for Performing arts. The mural painted by McKenzie Phelps is a representation of the quilt "Lincoln" by Kim Soper in the permanent collection of the International Quilt Museum in Lincoln. Photos by Mark Moore / Lied Center for Performing Arts.
New federal salary threshold approved by U.S. Department of Labor
BY TARA A. STINGLEY, SYDNEY M. HUSS, & MADELINE C. HASLEY, CLINE WILLIAMS WRIGHT JOHNSON & OLDFATHER, L.L.P. *
OnApril 23, 2024, the U.S. Department of Labor (DOL) announced an increase to the Fair Labor Standards Act’s (FLSA) salary-level threshold for the “white-collar” exemptions to overtime requirements. The DOL’s final rule expands overtime pay protections to over four million workers by changing the FLSA’s exemptions to overtime eligibility.
Public employers are not exempted from the DOL’s final rule. Accordingly, public employers should begin evaluating appropriate measures to comply with the final rule, should it take effect.
I. The Current Standard
Subject to certain exemptions, the FLSA requires covered employers to pay at least minimum wage to employees and overtime to those who work more than 40 hours per week.i Currently, to be exempt from overtime under the FLSA’s executive, administrative, and professional exemptions, an employee must be paid a salary of at least $684 per week and meet certain duties tests.ii If the employee is paid less than $684 per week, is not paid on a salary basis, or does not meet the applicable duties test, the employee must be paid one and one-half times their regular hourly rate for hours worked in excess of 40 hours in a workweek, unless an exception applies, such as a valid compensatory time off plan iii
II. The DOL’s Final Rule
Under the DOL’s final rule, the salary threshold for the FLSA’s executive, administrative, and professional exemptions will increase in two phases:
• On July 1, 2024, the salary threshold will increase from $684 per week ($35,568 per year) to $844 per week ($43,888 per year).iv
• On January 1, 2025, the salary threshold will increase again, to $1,128 per week ($58,656 per year). v
In addition, the DOL’s final rule increases the total annual compensation requirement for highly compensated employees:
• On July 1, 2024, the annual compensation threshold will increase from $107,432 per year to $132,964 per year. vi
• On January 1, 2025, the annual compensation requirement will increase again to $151,164 per year. vii
The DOL has set forth a schedule for automatic increases to the salary threshold every three years, after the initial update on July 1, 2024, to allow for predictable updates. viii The DOL has not released the updated rates for 2027, but it has indicated that it will use methodologies in place at the time of the dates. ix
Tara A. Stingley
Madeline C. Hasley
Sydney M. Huss
III. What Remains Unchanged
As expected, the DOL’s final rule did not amend the duties test under the FLSA. Regardless of the changes to the salary threshold, an employee still must meet both the duties and pay requirements of an exemption in order to be properly classified as exempt under the FLSA. x
IV. Effective Date of the Final Rule
The DOL announced that the first phase of the final rule will take effect on July 1, 2024. xi The rates scheduled to take effect on July 1, 2024, use the existing 2019 methodology. xii The rates scheduled to take effect January 1, 2025, the second phase, use updated methodology. xiii According to the DOL:
The delayed applicability date will allow employers six additional months beyond the proposed 60-day effective date in which to evaluate employees who will be affected by the new standard salary level methodology and the new [highly compensated employee] compensation level methodology and make any adjustments. xiv
V. The Road Ahead
As expected, the DOL’s final rule has already faced legal challenges in court. As of early June 2024, two lawsuits have been filed in the Eastern District of Texas challenging the final rule. Most recently, on June 3, 2024, the Texas Attorney General filed suit seeking a temporary restraining order requesting the court enjoin implementation of the final rule. These legal challenges look similar to those raised in 2016, when a comparable rule was announced under the Obama Administration to increase the FLSA’s salary threshold. Given the final rule’s looming effective date and the uncertainty of litigation,
Continued on page 30 / See Legal
Legal
Continued from page 29
employers are put in a difficult position in preparing to comply with the new rule. Regardless of pending litigation, employers must consider what is necessary to comply with the new rule, should it take effect. Employers first should evaluate the nature of their current workforce, particularly their exempt employees. Salaries for employees currently classified as exempt may need to be increased to align with the final rule. Where salary increases are not feasible or practicable, employees may need to be reclassified as nonexempt. Reclassification decisions will need to be evaluated carefully to consider how best to communicate changes to impacted employees.
29 U.S.C. § 207(a)(1).
ii 29 C.F.R. §§ 541.100(a)(1), .200(a)(1), .300(a)(1).
These types of decision can be complicated and will depend on a variety of factors. Employers should work closely with counsel on changes that need to occur and to monitor legal developments related to the DOL’s final rule.
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 authors of this article, Tara A. Stingley, Sydney M. Huss, and Madeline C. Hasley, can be contacted at Cline Williams Wright Johnson & Oldfather, L.L.P., tstingley@clinewilliams.com, shuss@clinewilliams.com, mhasley@clinewilliams.com, or www.clinewilliams.com.
* Special thanks to Carmella A. Monico for her assistance in the research and preparation of this article.
End notes
Professional, Outside Sales, and Computer Employees, 89 F.R. 32842 (proposed Sept. 2023) (to be codified at 29 C.F.R. pt. 541).
iii 29 U.S.C. § 207(a)(1). See also 29 U.S.C. § 207(o) (stating that “[e]mployees of a public agency . . . may receive . . . compensatory time off at a rate of not less than one and one-half hours for each hour of employment for which overtime compensation is required by this section.” (emphasis added)); Tara A. Stingley & Sydney M. Huss, Time or money: Providing compensatory time off in lieu of overtime pay, NEBRASKA MUNICIPAL REVIEW, Sept. 2023, at 16, available at https://www.lonm.org/news/publication-links/nebraskamunicipal-review.html.
iv Defining and Delimiting the Exemptions for Executive, Administrative,
PROFESSIONAL DIRECTORY
v Id.
vi Id.
vii Id.
viii Id.
ix Id.
x Id.
xi Id.
xii Id.
xiii Id.
xiv Id.
UPDATING FOR ZONING
Personal Service / Nebraska Company
P.O. Box 164, Neligh, NE 68756 Phone 402.887.5022 leagle@mcnallylaw.net www.mcodeservices.com
