Official Publication of the League of Nebraska Municipalities NEBRASKA MUNICIPAL REVIEW
New city park opens in Blair
Columbus fire department makes a difference locally and abroad
Village of Clarks focuses on community improvements
JUNE 2025
The NEBRASKA MUNICIPAL REVIEW (ISSN 0028–1906) is published monthly and the official publication of the League of Nebraska Municipalities, an association of the cities and villages of Nebraska, published at 1335 L St., Lincoln, Nebraska 68508. Subscription rates are $5 per single copy — $50 plus tax for 12 issues.
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.
League of NE Municipalities staff 402-476-2829 • www.lonm.org
L. Lynn Rex, Executive Director
Christy Abraham, Legal Counsel
Lash Chaffin, Utilities Section Director
Cherie DeFreece, Admin Assistant/ Membership Services Assistant
Brenda Henning, Membership Services Assistant/ LIGHT Admin Assistant
Ethan Nguyen, LNM/LARM Information Technology Manager
Shirley Riley, Membership Services Director
Jackson Sash, Utilities Field Representative/Training Coordinator
Ashley Wolfe, Marketing/Communications Director
LARM staff
Dave Bos, Executive Director
Tracy Juranek, Asst. 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
POSTMASTER: SEND ADDRESS CHANGES TO NEBRASKA MUNICIPAL REVIEW, 206 S. 13TH ST., STE 800, LINCOLN, NEBRASKA 68508.
Have an idea, project or opinion to share? The League welcomes member articles, information, and op-eds.
Want to reach local decision makers? The League can help you get your message out to Nebraska’s 3,500+ municipal officials.To learn more, contact Ashley Wolfe at 402-476-2829 or ashleyw@lonm.org
President Marlin Seeman, Mayor, Aurora
President-Elect Bryan Bequette, Mayor, Nebraska City
Vice President Joey Spellerberg, Mayor, Fremont Past President Deb VanMatre, Former Mayor, Gibbon
Directors
John Ewing Mayor, Omaha
Leirion Gaylor Baird Mayor, Lincoln
Sharon Powell Village Board President, Utica
Jim Bulkley Mayor, Columbus
Betsy Vidlak Mayor, Scottsbluff
David Black Mayor, Papillion
Larry Evans Mayor, Minden
Rod Petersen Mayor, Louisville
David Scott City Manager, Sidney
Janine K. Schmidt
CMC/Treasurer, Morrill
Layne Groseth City Administrator/Utilities Manager, North Platte
Affiliated Sections
City Managers
Eric Melcher, Aurora
Clerks Tami L. Comte, David City
Munic. Accounting & Finance
Becky Erdkamp, Exeter Fire Chiefs
Dennis Thompson, North Platte
Utilities Pat Heath, Gering
4
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Randy Gates presented prestigious LEAD Award by League President Marlin Seeman
City of Blair: Unveils new Generations Park
City of Columbus: One year in, Charlie Louis Fire Station is saving time –and lives
Columbus firefighter sparks international partnership with fire department in Zacapu, Mexico
Clarks: Addressing changing needs through progress
USDA RD: Young family establishes roots in Peru with assistance from USDA home loan program
The Director's Message - L. Lynn Rex, LNM Executive Director -LB 647E: Passed with emergency clause incorporating League-supported amendments to make the ‘LB 34 Property Tax Cap’ enacted in the 2024 Special Session workable for your FY 25-26 budget
The President's Message - League President Mayor Marlin SeemanImportant NLC Fly-In for State League Presidents held in D.C.
Utilities Section Update - Lash Chaffin, Utilties Section Director - 2025 Legislature impacts municipal utilities and public works departments
LARM - James Kelley, Loss Control Specialist, LARM - Workplace harassment and discrimination liabilities
The Legal Corner by Tara Stingley, Cline Williams Wright Johnson & Oldfather, L.L.P. - U.S. Supreme Court changes reverse discrimination standard under Title VII
A photo of downtown Auburn following a May rainstorm. Thank you to Gary Adams for allowing us to reprint his image.
John McGhehey, Mayor, Alliance
Seth Sorensen City Manager, Alliance
Tobias Tempelmeyer City Administrator, Beatrice
Rusty Hike, Mayor, Bellevue
Jim Ristow, City Administrator, Bellevue
Mindy Rump, Mayor, Blair
Phil Green, City Administrator, Blair
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 Steel, Mayor, Grand Island
Laura McAloon, City Administrator, Grand Island
Mike Evans, Mayor, Gretna
Paula Dennison, City Administrator, Gretna
Mark Funkey, City Administrator, Hastings
James Liffrig, Mayor, Holdrege
Chris Rector, City Administrator, Holdrege
Brenda Jensen, City Manager, Kearney
Brad DeMers, Asst. City Manager, Kearney
Doug Kindig, Mayor, 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
Scott Cordes, 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
Jack Cheloha City Administrator, Ralston
Art Lindberg, Mayor, Schuyler
Lora Johnson, City Administrator, Schuyler
Betsy Vidlak, Mayor, Scottsbluff
Kevin Spencer, City Manager, Scottsbluff
Joshua Eickmeier, Mayor, Seward
Greg Butcher, City Administrator, Seward
Brad Sherman, Mayor, Sidney
David Scott, City Manager, Sidney
Lance Hedquist, City Administrator, South Sioux City
Jill Brodersen, Mayor, Wayne
Wes Blecke, City Administrator, Wayne
Barry Redfern, Mayor, York
Dr. Sue Crawford, City Administrator, York
Jessica Quady City Administrator, Ashland
Marlin Seeman, Mayor, Aurora
Eric Melcher, City Administrator, Aurora
Crystal Dunekacke, City Administrator/Economic Developer, Auburn
Chris Anderson, City Administrator, Central City
Andrew Lee, Admin/Clerk/Treasurer, Curtis
Tami Comte, Clerk/Treasurer, David City
Alan Michl, Chairperson, Exeter
Becky Erdkamp, Clerk/Treasurer, Exeter
Kyle Svec, City Administrator, Geneva
Matt Smallcomb, City Administrator, Gibbon
Gary Greer, City Administrator, Gothenburg
Jana Tietjen, Clerk, Hebron
Barb Straub, Admin/Clerk/Treasurer, Hemingford
Kelly Oelke, City Administrator, Hickman
Janine K. Schmidt, CMC/Treasurer, Morrill
Sandra Schendt, Clerk/Treasurer, Nelson
David Russell, Director of Gov. Affairs, NMPP Energy
Mandy Hansen, Government Affairs Liason, NMPP Energy
Sandy Kruml, Clerk/Treasurer, Ord
Mike Feeken, Mayor, St. Paul
Sandra Foote, Council Member, Superior
Jeff Hofaker, City Administrator, Sutton
Jessica Meyer, City Administrator, Syracuse
Sharon Powell, Village Board President, Utica
Kyle Arganbright, Mayor, Valentine
Melissa Harrell, City Administrator, Wahoo
Desiree Soloman, City Attorney, Waterloo
Stephanie Fisher City Administrator, Waverly
Tom Goulette, City Admin./Utility Superintendent, West Point
Randy Woldt, Utilities Superintendent, Wisner
Robert Costa, Community Planner, Yutan
(All statute citations to Revised Statutes of Nebraska)
• 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)
• On or before August 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 Job titles and salaries of employees shall be published. (19-1102)
• On or before August 20 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 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)
• * * Clerk must prepare agenda prior to next Council meeting. (84-1411)
• On or after September 14 and prior to September 24 Joint public hearing if increasing property tax request by more than allowable growth percentage (77-1633)
• By September 4 Provide information to county if participating in joint public hearing (77-1633)
• 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. (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 Job titles and salaries of employees shall be published. (19-1102)
• On or before August 20 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 Joint public hearing if increasing property tax request by more than allowable growth percentage (77-1633)
• By September 4 Provide information to county if participating in joint public hearing (77-1633)
• 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. (17-613)
• Within 30 days of Board of Trustees’ meeting Clerk publishes official proceedings of meeting, including claims. (19-1102)
• On or before August 1Political 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 Job titles and salaries of employees shall be published. (19-1102)
• On or before August 20 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.
LB 647E: Passed with emergency clause incorporating League-supported amendments to make the ‘LB 34 Property Tax Cap’ enacted in the 2024 Special Session workable for your FY 25-26 budget
BY L. LYNN REX, EXECUTIVE DIRECTOR, LNM
Thanks to Sen. Merv Riepe, primary introducer of LB 242, and Sens. Stan Clouse, Myron Dorn, and Mike Jacobson for cosigning on the bill to amend the Property Tax Growth Limitation Act adopted with passage of LB 34 in the 2024 Special Session which imposed property tax caps on municipalities and counties, effective July 1, 2025. Passing the provisions of LB 242 was the League’s highest priority in the 2025 session since a number of sections of the Property Tax Growth Limitation Act did not codify the intent as stated by Senators during the LB 34 debate of the 2024 Special Session.
Sen. Brad von Gillern, Chair of the Revenue Committee, and Sen. Eliot Bostar , a member of the Revenue Committee, negotiated with the League and NACO to make needed revisions to the “LB 34 property tax cap” on municipalities and counties, resulting in LB 242 (as amended by AM890) which was incorporated by amendment into LB 647 (AM994). LB 647 was advanced to General File with AM994 on April 16. In addition to LB 242, LB 647E incorporated the provisions of several other bills. Thanks to the leadership of Sen. von Gillern, LB 647E passed on Final Reading with the emergency clause on May 30 (35-13-1); LB 647E applies to the FY 25-26 budgets of municipalities and counties since the bill took effect on June 4, 2025, when Gov. Pillen signed it.
Below are the key provisions of LB 647E incorporating LB 242 (as amended by AM890) to amend the Property Tax Growth Limitation Act adopted with passage of LB 34 in the 2024 Special Session. Most of these provisions were technical or clarifying amendments to the Act consistent with the stated intent of LB 34; other revisions were needed to make the Act workable.
• Harmonizes the definition of “allowable growth” in the “lid on restricted funds” (section 13-518) with
the definition of “real growth value” in the Property Tax Request Act, “Pink Postcard statutes,” (section 77-1631) and “growth value” in the Property Tax Growth Limitation Act (LB 34) (section 133402), including provisions relating to tax increment financing. Municipalities and counties will no longer be subject to the “lid on restricted funds,” effective July 1, 2025; however, other political subdivisions, except school districts, will remain subject to the “lid on restricted funds.”
• Amends section 13-3402 of the Property Tax Growth Limitation Act (LB 34) to clarify the definition of “inflation percentage” as the “percentage change” in the “State and Local Consumption Expenditures and Gross Investment” for the 12-month period ending on Dec. 31 of the prior year, as reported by March 31 of the current year by the U.S. Bureau of Economic Analysis.”
• Amends Section 13-3403 to clarify the formula for determining the property tax request authority in the Property Tax Growth Limitation Act (LB 34) allowing a political subdivision to take advantage of its “growth percentage” as intended in LB 34. Amends calculation in section 13-3403(1): The preliminary property tax request authority for each political subdivision shall be the amount of property taxes requested and approved by each political subdivision and included on the budget document filed with the auditor in the prior fiscal year pursuant to subsection (2) of section 13506, less the sum of exceptions utilized in the prior year pursuant to subdivisions (1) to (7) of section 13-3404.
• (2) In addition to the preliminary property tax request authority, the political subdivision’s property tax request authority may be increased by:
• (a)The product of (i) the amount of property taxes
Continued on page 27 / See LB 647E
Gates was also presented with a Certificate of Recognition from Congressman Mike Flood for his decades of exceptional work
BY L. LYNN REX, EXECUTIVE DIRECTOR, LNM
Randy Gates has been an outstanding Finance Officer and Treasurer for the City of Norfolk for 43 years! When it was suggested that Randy was more than deserving of recognition, League President Marlin Seeman, Mayor of Aurora, urged the League Executive Board to select Randy as the next recipient of the League’s prestigious LEAD Award. On May 16, the League Executive Board voted unanimously to recognize Randy Gates at the Municipal Accounting & Finance Conference during the luncheon on June 19 for his decades of “Leadership, Excellence, Action and Dedication” to the City of Norfolk and the League’s mission to empower cities and villages across the state. Although the League has a couple other awards, the LEAD Award is reserved to honor municipal officials currently in office.
In presenting the award to Randy, President Seeman emphasized that the LEAD Award is not presented every year. In fact, it was last presented in 2020 to Jim Hawks, then-City Administrator of North Platte.
President Seeman shared the following information about Randy’s background and exceptional public service with those in attendance at the luncheon:
“Randy was appointed as Norfolk’s first Finance Officer on Sept. 1, 1982. He is a certified public accountant. Randy was a member of the LARM Board of Directors from 2008-2017. He also served as a dedicated member of the Municipal Accounting & Finance Conference Committee.
“Randy has been Treasurer for the Northeast Nebraska Solid Waste Coalition since it was formed in the early 1990s. The landfill north of Clarkson began operations Oct. 30, 1995. NNSWC is a joint venture composed of 43 cities and counties in Northeast Nebraska.
“Randy has spoken at numerous League conferences over the years. He has been the Nebraska State representative on the Government Finance Officers Association (GFOA) for decades.
“Thanks primarily to Randy’s efforts, the City of Norfolk has received from the GFOA of the United States and Canada the coveted “Certificate of Achievement for Excellence in Financial Reporting” for its annual comprehensive financial report for 36 consecutive years! To be awarded a “Certificate of Achievement,” a government must publish an easily readable and efficiently organized annual comprehensive financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements.
“The City of Norfolk also has received the GFOA’s Distinguished Budget Presentation Award for the last 32 consecutive years! To qualify for the Distinguished Budget Presentation Award, the city’s budget document
was judged proficient as a policy document, a financial plan, an operations guide, and a communications device.
“Most importantly, Randy always has been willing to respond to questions and provide assistance to his colleagues as well as League staff. He has testified at numerous legislative hearings at the Capitol throughout his career. We are delighted that Randy is NOT retiring any time soon! His leadership and commitment to excellence are second to none!”
A special thanks to Deb Schorr , District Director for Congressman Flood, who presented a Certificate of Recognition to Randy on behalf of Congressman Mike Flood. In addition, Congressman Flood, who also is from Norfolk, wrote a congratulatory letter to Randy underscoring Randy’s significant role in Norfolk’s city government.
It was wonderful that Randy’s wife, daughter, and so many officials from the City of Norfolk took time to attend the luncheon honoring him.
The League staff and I cannot thank Randy enough for his invaluable expertise in finance and budgeting, coupled with his willingness over the years to provide assistance in determining the effect of various legislative proposals on municipal budgets. Randy also continues to be a knowledgeable, reliable, and respected resource for municipal officials, State Senators, and other leaders across the state.
Iattendedthe State Municipal League Leadership FlyIn on May 21-23, 2025, in Washington, D.C. The National League of Cities (NLC ) hosted a two-day workshop at Capitol Hill and the White House.
The first day started with a briefing by NLC staff before traveling to the Capitol to meet and interact with representatives of major committees in the House and Senate. The House Appropriations Committee discussed with us the President’s tax bill, SALT (State and Local Taxes) and how they may be credited to federal taxes in the future, and the concern about Medicaid and Medicare reimbursements.
Representatives of the House Transportation and Infrastructure Committees briefed us on highways, roads and bridges so that funding would be available for their renovation. Primary areas of interest were the role of the Federal Government to fund these improvements. The cost of removal of PFAS (manmade chemicals) will be an unbearable financial burden on local community water systems if the EPA continues to lower the standards.
BY LEAGUE PRESIDENT MARLIN SEEMAN, MAYOR OF AURORA
A question raised by all those present related to legislation affecting the Federal Emergency Management Agency (FEMA). The discussion centered around streamlining disaster, response, and recovery while holding FEMA directly accountable for state and local preparedness, protecting taxpayers, cutting red tape, and assuring that disaster relief efforts are fast and fair.
The second day we met with senior staff of the White House. Presentations were shared on how to keep America building and safe by protecting the tax-exempt status of municipal bonds. This tax exemption is a critical component for financing local governments to build, expand, and maintain America’s infrastructure.
Discussion centered on federal programs that efficiently direct funding to local governments, thereby allowing communities to apply for and receive federal funding directly. This approach promotes financial responsibility, reduces inefficiencies,
Continued on page 30 / See NLC
The League Insurance Government Health Team (LIGHT) helps hundreds of its members throughout Nebraska obtain affordable health insurance coverage.
With seven plan options and three networks to choose from, you’re sure to find one that meets your group’s coverage and benefit needs.
Offering your employees much-needed protection against the high cost of medical care:
• Three PPO options
• Four HSA-eligible high deductible options
• Prescription drug coverage
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Employee and children: Covers the employee and their eligible dependent children, but does not provide coverage for the spouse
Family: Covers the employee and eligible dependents including a spouse
RECEIVE DEDUCTIBLE AND OUT-OF-POCKET CREDIT FROM YOUR CURRENT VALID GROUP PLAN WHEN YOU SWITCH!
With several networks available, you have easy access to quality providers:
• NEtwork BLUE (Statewide)
• Premier Select BlueChoice (Regional)
• Blueprint Health (Regional)
• Out-of-state network availability
Contact your current local Agent/Broker Or contact
Dennis Maggart
Executive Vice President P: 913-378-9841 or 816-718-0335
Dennis@McInnesGroup.com
Jane Limbach
Account Man ager P: 913-378-9840
Jane@McInnesGroup.com
0 2 5 and
Clerks, treasurers, and other municipal officials from across the state gathered in Lincoln to attend the League’s 2025 Municipal Accounting and Finance Conference June 18-20.
The preconference kicked off on Wednesday with a 2-hour session entitled News from the Financing Legal Front. The session was hosted by Mike Rogers from Gilmore and Bell and also included a panel of city attorneys including Tim Sieh from Lincoln, Kari Fisk from Grand Island and Mike Tye from Kearney. The panel provided insight into a variety of municipal financing issues. Topics included tax increment financing, eminent domain, working with bond counsel, legal issues surrounding conduit bonds and more. It was valuable having Mike Rogers there to provide his insight from the bond counsel standpoint and the panel of three city attorneys to share pertinent experiences from each of their municipalities.
The next two days covered a variety of topics including an overview of budget forms and lid laws, a rundown on FEMA reforms and changes to the grants from Erv Portis, and an update from Rachel Morgan with the Nebraska Arts Council on grants and opportunities available for Creative Districts. At the luncheon on Thursday, Randy Gates from the City of Norfolk was recognized for his years of service with the League’s LEAD Award.
The annual Municipal Accounting and Finance Conference Committee annual business meeting was held and Kellie Crowell of Ravenna presented Becky Erdkamp of Exeter with a plaque recognizing her tenure as the 2024-2025 Chairperson of the Municipal Accounting and Finance Conference Committee. Thursday afternoon consisted of a variety of breakout sessions covering topics such as labor relations and personnel management, risk
management, budget development, public records, and sessions from League staff covering recent changes to the Open Meetings Act and updates for the Utilities Section.
Friday only was a half-day, with the conference adjourning at noon, but it was still full of helpful information tailored for municipalities. There was an update from the Nebraska Department of Labor covering minimum wage laws, child labor laws, and the Wage Payment and Collection Act. Additional sessions included an update from Kim Carroll Steward with Nebraska Recycling Council and a rundown of some grant opportunities available through the Nebraska Department of Economic Development.
The next League conference will be the Annual Conference scheduled for Sept. 24-26, 2025 at the Cornhusker Mariott Hotel in Lincoln. We hope to see you then!
Thank you To all of our conference sponsors! We could noT do This WiThouT your supporT!
AMGL, CPAs & Advisors
Benefit Management
Creative Sites, LLC
Cruise & Associates
D.A. Davidson & Co.
gWorks
JEO Consulting Group, Inc.
Johnson Controls
Johnson Service Company
Nebraska Energy Federal Credit Union
Nebraska Liquid Asset Fund
Northland Securities, Inc.
NPAIT
Piper Sandler & Co.
Sparq Data Solutions
Union Bank & Trust and NFIT
Vacanti Municipal Consulting Services
League Association of Risk Management (LARM)
League Insurance Government Health Team (LIGHT)
Miller & Associates
MMC Consulting, LLC
Are you looking for an easy way to find information about all of the municipalities in the state? We have you covered!
The 2025 Directory of Municipal Officials is now available and contains 200+ pages of information pertaining to the cities and villages of Nebraska.
Generations Park in Blair, Nebraska, was the first major park built in Blair in over 20 years. It was truly a community project, relying on not only major grants and donations but thousands of dollars in small donations from members of the community. Officially opened on May 14th, 2025, this was a project that had been in the works for over 4 years. A $600,000 Land and Water Conservation Fund
Grant through the Nebraska Game and Parks Commission was one of the big funding boosts to get the project moving. Generations Park has the first splash park for the City of Blair, with a unique natural design that is unlike any other splash park in the area. New year-round restrooms, pickleball courts, bocce ball, horseshoes, and a community amphitheater will provide something for every generation in the community. There are already several events planned at the amphitheater this summer, from church events to
the city's annual Gateway to the West Days. The city expects future expansion of the park's amenities to include more pickleball courts and a playground.
One year ago on May 5th, the Charlie Louis Fire Station officially opened its doors — not just as a new building, but as a promise kept to the people of Columbus. Since that day, what has followed is a year marked by measurable progress, countless moments of impact and a renewed sense of what it means to serve.
From May 5, 2024 to April 28, 2025, the crews at Charlie Louis have responded to 851 unit calls, playing a crucial role in the Columbus Fire Department’s efforts to deliver faster, more efficient emergency services across the city. That number, while significant on its own, only tells part of the story.
“Having Charlie Louis open and fully staffed (24/7/365) has had many positive impacts on the community,” Columbus Fire Chief Ryan Gray said. “The biggest impact has been in the area of decreased response times throughout the city.”
Before the station opened, just 63.16% of CFD’s emergency responses arrived in under five minutes.
Since Charlie Louis was staffed, that figure has jumped to 73.09% — a change attributed directly to having more personnel on duty and ready to respond.
“By not having to rely on off-duty and reserve firefighters responding from home as often as we used to, we’re able to get apparatus out the door more quickly,” Gray said. “Having staff on duty makes all the difference.”
City Councilman Charlie Bahr, who represents Ward 1 where the Charlie Louis Station is located, concurred.
“It really speaks for itself when you look at the numbers,” Bahr said.
Indeed, they do. The presence of the Charlie Louis crew has allowed for better citywide coverage — and fewer delays. One of the most notable improvements has been the dramatic drop in overlapping calls. Before the station opened, CFD averaged 28.3 overlapping calls per month — times when multiple emergencies stretched available resources. Today, that number has fallen to just 2.6 per month.
“I think having people staffed full-time at Charlie Louis on 8th Street has been beneficial because it’s speeding up services,” said CFD Capt. Eric Kluever, who is based out of Charlie Louis. “Especially to the southeast half of the city.”
Fellow CFD Capt. Jojo Dunn, who works out of the CFD headquarters on Howard Boulevard, agreed with Kluever.
“From station 1, it took us quite a while to get to this part of town,” Dunn said. “So, it really has helped us serve the community better.”
IN OTHER NEWS FROM COLUMBUS:
BEHIND
“Having the support of our citizens, City Council, and city leadership means the world to us.”
With the opening of Charlie Louis, CFD had to rethink how it operates day to day. Dispatch protocols changed. Response territories were reassessed. Collaboration with the Columbus Police Department, the Joint Communications Center (JCC), and City GIS Supervisor Bryan Imus became essential.
“We’ve had to change how we operate for most of our incidents,” Gray said. “We have worked collectively to establish processes to effectively deploy our personnel throughout the city.”
There were challenges, of course. Going from five to nine personnel on duty daily meant new logistics, policies and procedures. But the department embraced the changes, determined to deliver the highest level of service possible.
“This may seem like it isn’t a challenge, but when we go from five people on duty per day to nine per day, we have had to make some changes to operate more efficiently,”
Continued on page 19 / See Charlie
Whatbegan nearly two years ago as a simple effort to repurpose outdated gear has grown into a meaningful cross-border relationship between the City of Columbus and Zacapu, Mexico.
When Columbus Fire Department firefighter Aaron Perez visited his hometown of Zacapu, he noticed the limited resources available to the local fire department. That observation sparked an idea: instead of discarding expired turnout gear, the City of Columbus could donate it to a department in need.
Continued on page 17 / See Mexico
BY LASH CHAFFIN, UTILITIES SECTION DIRECTOR, LNM
As the Nebraska Legislature wraps up its work for 2025, they have adopted several measures which will impact utilities and public works departments.
LB 36 (Brandt) was amended to include several unrelated measures that will affect municipal utilities and public works departments.
LB 36 included the provisions of what was originally LB 309 (as amended by AM 595), introduced by Sen. Hughes. This measure sets forth the initial steps to create a robust system for the recycling of batteries. The measure requires that beginning January 1, 2028, no producer or retailer may sell, offer for sale, or distribute for sale in Nebraska, certain batteries or battery-containing products unless the producer of the covered battery or battery-containing product is identified and is a member of a battery stewardship organization (BSO) operated under a battery stewardship plan (Plan) approved by the Department of Environment and Energy (DEE). The BSO Plan must include duties and responsibilities to provide for collection sites, annual reports, and provide for collecting all costs associated with implementing the plan. Sellers of batteries will be paying for a recycling system for those batteries.
The initial program will be limited to the following types of batteries or projects containing a battery:
1. Batteries that are not capable of being recharged that weigh more than four and four-tenths pounds but not more than 25 pounds.
2. Rechargeable batteries that weigh more than 11 pounds or have a rating of more than 300 watt-hours, or both, but that does not weigh more than 25 pounds or have a rating of more than 2,000 watt-hours.
There are exemptions to the initial program:
1. Computers, monitors, keyboards, and mice.
2. Small scale servers.
3. Printers, fax machines, and scanners.
4. Televisions, digital video disc players and recorders, video cassette recorders, digital converter boxes, cable receivers, satellite receivers, portable digital music players, and video game consoles.
5. Batteries contained in a medical device regulated under the Federal Food, Drug, and Cosmetic Act, and are not designed or marketed for sale or resale at retail locations for personal use.
6. Batteries that contain an electrolyte as a free liquid or a product that contains such a battery.
7. Batteries designed to power a motor vehicle, part of a motor vehicle, or a component part of a motor vehicle assembled by, or for, a vehicle manufacturer or franchised dealer, including replacement parts for use in a motor vehicle
8. Batteries in a product that is not intended or designed to be easily removed from the product
The Governor signed LB 36 on May 20, 2025.
LB 36 also included the provisions of LB 590 (Moser), amended by AM 289, which gives the Nebraska Department of Transportation the authority to operate a mitigation bank or in-lieu fee program by contracting with public and private parties to meet its mitigation obligations for endangered species and other environmental impacts under state and federal law. The current use of a similar concept for wetlands mitigation has been very successful in expediting transportation projects.
LB 36 also included the provisions of what was originally LB 344 (Brandt) which replaces an existing law and a law currently on the books set to take effect in 2026 that set the parameters of how municipal water use can be regulated in a Natural Resources District Integrated Management Plan (IMP) in a fully or over appropriated basin. The new language exempts most municipal water use from potential regulation in an IMP except beginning in 2026, that any NEW or EXPANDED customer with an annual use in excess of 25 million gallons could be subject to regulation under an IMP. However, the new language also limits the IMP regulatory scope to some reporting and potential mitigation of the “consumptive” water use by the customer which would allow
Continued on page 26 / See Utilities
Continued from page 15
The project required navigating a complex process involving government officials in both countries, securing permits, and coordinating logistics.
On April 23, Columbus welcomed Zacapu Mayor Monica Valdez, her aide Ivan Canchola, Mexican Consul Jorge Ernesto Espejel (based in Omaha), and Yesenia Peck of the Nebraska Hispanic Chamber of Commerce to mark the occasion and celebrate the developing partnership. Due to national safety standards and insurance requirements, expired turnout gear can no longer be used by U.S. fire departments, but it can still serve a critical purpose in communities with fewer resources. Thanks to the efforts of Firefighter Perez, Fire Chief Dan Gray, City Administrator Tara Vasicek, Mayor Jim Bulkley, local nonprofit Centro Hispano, and many others in both Columbus and Zacapu, the project is nearing completion. Plans are underway to finalize the delivery of the equipment.
What started as a practical solution for surplus gear has grown into a promising relationship between two communities — one built on collaboration, gratitude, and shared commitment to public service.
Workplace harassment and discrimination can negatively impact employees’ wellbeing, productivity, and morale. Harassment or discrimination based on race, religion, gender, age, disability, pregnancy, or sexual orientation can create a hostile work environment, lower the self-esteem or confidence of the targeted employees causing them stress, anxiety, or depression.
All staff, council, board members, and volunteers should be aware that harassment and discrimination is not tolerated and that there will be consequences for anyone who exhibits this behavior. Periodic training can help reduce cities and villages’ exposure to potential liability for such behavior.
Examples of workplace harassment and discrimination include:
• Unfair job treatment based on biases of a protected class
• Engaging in frequent or unwanted advances of any nature
• Commenting derogatorily on a person’s ethnic heritage, religious beliefs, or sexual preferences
• Starting or spreading rumors about a person’s personal life
• Offensive jokes, objects, pictures, or videos
• Name-calling and bullying
• Physical assaults or threats of violence
• Social exclusion
BY JAMES KELLEY, LOSS CONTROL SPECIALIST, LARM
Supervisors have a responsibility to prevent, investigate, and address any incidents of harassment or discrimination that occur. Supervisors who fail to fulfill their obligations may face personal or organizational liabilities, such as lawsuits, fines, penalties, damages, or loss of reputation. It is important that supervisors know relevant laws and policies that relate to workplace harassment and discrimination. Every effort should be made to create a respectful and safe workplace environment.
Some proactive steps to prevent workplace harassment and discrimination include:
• Establishing and enforcing a policy that prohibits discrimination and harassment
• Reviewing the policy with all employees and expressing the consequences of engaging in such behavior
• Training all employees in identifying and preventing workplace discrimination and harassment annually and documenting their participation
• Encouraging all employees to report any incidents of harassment and discrimination.
• Thoroughly investigating any evidence or complaints of harassment or discrimination promptly
• Administering and documenting any corrective action taken and protecting victims and witnesses from retaliation
• Demonstrating your commitment to preventing discrimination and harassment through actions, language, and behavior
Contact LARM at larmpool.org for more information on workplace harassment and discrimination model policies, training videos, and workplace harassment
Continued from page 15
Gray said. “We have implemented several new policies and procedures to ensure our service delivery is at the highest level possible.”
To fund additional staffing, the Columbus City Council approved using the revenue the city receives from gaming tax tied to the casino in town. As of April 2025, the city has received $546,530.06 (11 months revenue) to go toward the approximate $1.2 million for staffing the facility.
“I believe using those funds to man that station is one of the wisest things we could do with it,” Bahr said.
Charlie Louis is staffed with four personnel daily: Two on a fire engine, two on an ambulance. The station houses two engines and two ambulances, allowing for flexibility and rapid deployment. The types of calls they’ve responded to mirror those of headquarters — EMS and fire-related incidents — but the station’s role reaches beyond just its neighborhood.
“It is important to realize that not only does that station provide service to its first due response territory, but to the city in its entirety,” Gray said. “Every time we send a unit from that station, it has the potential to impact someone’s life anywhere in Columbus.”
Behind the numbers is a community that believed this station was needed — and city leaders who made it happen.
“Having the support of our citizens, City Council, and
Charlie Louis Fire Station and hear more about the impact of the new station on the municipality https://bit.ly/4mREPie
city leadership means the world to us,” Gray stressed. “We know the financial burden that comes with providing these services, but I want people to know we work hard to be fiscally responsible with the resources we’re given.”
In just three years, CFD has experienced significant growth, and Charlie Louis is a major part of that. The station’s first year proves what can happen when trust, investment, and hard work come together in service of the public good.
As Charlie Louis enters its second year, the mission remains unchanged — protect life, preserve property, and respond when it matters most. One call at a time.
“It’s one of the best things we’ve accomplished in a long time.” Bahr said of Charlie Louis. “The city as a whole.”
BY ASHLEY WOLFE AND KARI PODISKA, VILLAGE OF CLARKS
Growth does not happen overnight, but with the right leaders and visionaries at the helm and some patience—it happens. In the Village of Clarks—the foundation for growth is there and over the course of five years, the impact of the vision for change is visible in many different ways within the municipality.
The first step for the Village Board was to update the comprehensive plan and zoning regulations. The zoning regulations had not been updated since 1971, so a series of town hall meetings, a community survey and lots of volunteer hours were put in to determine what changes were needed. In February 2022, the new comprehensive plan and zoning regulations went into effect.
During the extensive planning and research that went into the zoning regulation changes, the Village Board and the Planning and Zoning Board dove into
the community survey data to determine the village priorities and where to start. The survey results were clear—items of concern were a lack of daycare options and a lack of housing. The last building permit for construction of a new house was issued 40 years ago and there were no existing homes for sale either.
A group of hardworking volunteers immediately got to work to fundraise the matching money needed for Rural Workforce Housing Grant funds. The goal was to raise $100,000 and receive twice that in grant
funds—this would allow for one house to be built. But a surprise last-minute match from former Clarks’ resident Evan Williams’ foundation gave the Community Development Agency nearly $200,000 in a match. With the help of South Central Economic Development District, the Village of Clarks was able to secure $580,000 to build two homes. The Community Development Agency was able to purchase three vacant lots in the village for future growth and the ground was broke on the first spec house in July 2024.
The volunteer board put in a lot of work to keep the cost of the house down. Volunteers helped with tasks such as serving as the general contractor, leveling dirt and sand in the crawlspace, and helping wrap up final touches on the build.
As far as paid labor, those leading the project were intentional about who was chosen to work on the project and clear about their goal of using local businesses to do the work and thus reinvesting the money back into the community.
The first house has been completed, and the second house is in the planning stages with building anticipated to start soon. The village hopes to sell the properties and use the funds to build more houses to infill vacant lots in the municipality and rehabilitate dilapidated properties.
The community survey also showed a lack of childcare was another issue the citizens of Clarks were concerned with. Families were continuing to grow, but in-home childcare centers were closing. The need was apparent, and a group of passionate community members got
Continued on page 22 / See Clarks
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together to discuss what could be done to ease the strain on parents. Through collaboration and teamwork—a solution was determined. An area business purchased two vacant sideby-side lots, located near the school. A modular home was then brought in to be used as a daycare center. The building was setup and tailored to fit the specific needs of the center. A series of meetings were held to establish the board for the organization, hire a director and additional personnel. The community-backing was a key part of making this a successful endeavor. Fundraising and grants were a key tool in furnishing the center, in addition to many donations of toys and books that came from the community. The daycare center opened its doors in May 2024 and is an integral part of Clarks and helping support growing families in the municipality.
Clarks is a small village with a population of less than 400 people, but the business growth happening shows a community that is working to building for their future.
Hans Service started its business in a downtown space—occupying a once vacant building, but the success of the business meant the owner, Jayme Hans, needed to explore other options to accommodate the growth. Hans purchased a lot that had a dilapidated house and garage on it. The property was cleaned up and ready for a new building to be placed on it in 2023.
This left the old Hans Service building empty. Brady and Katie Hanquist had recently moved back to the area. Brady is a physicians assistant and Katie is a fitness coach and found the open space as the ideal location to set up two new businesses—a fitness center and medical office. True North Wellness and True North Medical offer a variety of services for the citizens of Clarks. The ability to have a physician right there within the community.
Additional businesses in Clarks include a physical therapy office, a restaurant with décor focused on the history of the community and surrounding area, and a soap and candle shop that sells a variety of other products as well.
In addition to the economic development and growth, the village of Clarks has also been focusing on beautifying the outdoor environment. The community was a recipient of state funding from the Nebraska Arboretum and received 10 free trees. This allowed some of the old trees in the village park, around the swimming pool and at Clarks Villa Housing to be replaced. The Clarks Public Library also received a pollinator garden last year. The garden is comprised of native plants and designed to attract bees and butterflies to the area.
Clarks is a small municipality focused on growing for the future of the citizens. Next things on the list to tackle include downtown beautification, sidewalk improvements, and additional business growth. Clarks touts the old Lincoln Highway running through town and one of the last Carnegie Libraries built. Take some time and check out Clarks—there is a lot to see in Nebraska village.
Editor's note: Thank you to Kari for reaching out to the League with this story. If you have a story you would like to share with the League–please reach out to ashleyw@lonm.org.
BY TARA A. STINGLEY, CLINE WILLIAMS WRIGHT JOHNSON & OLDFATHER, L.L.P.
On June 5, 2025, the U.S. Supreme Court, in Ames v. Ohio Department of Youth Services, issued a unanimous decision holding that “reverse” discrimination claims –discrimination claims brought by a member of a majority race, gender, or other protected characteristic – are not subject to a heightened standard of proof.i This decision, which changes the applicable legal standard within the Eighth Circuit Court of Appeals (the federal appellate circuit in which Nebraska is located), has important implications for employers, as it lowers the standard of proof an employee must present to prove a reverse discrimination claim. Going forward, employers should understand the impacts of this decision and take them into account when making employment decisions.
Marlean Ames sued her employer, the Ohio Department of Youth Services, based on Title VII of the Civil Rights Act of 1964, alleging discrimination based on her sex and sexual orientation. Ames is a heterosexual woman who was hired in 2004 and had received positive performance reviews, resulting in previous promotions. In 2019, Ames applied for a promotion, but the department hired a homosexual woman instead. Four days later, Ames was demoted, and a homosexual man was hired to fill her prior role. The district court granted summary judgment for the employer, dismissing Ames’ claims. It reasoned that in addition to the elements of a discrimination claim, Ames, as a majority-group employee, must show “background circumstances” showing that her employer was the type of rare or unusual employer that discriminated against the majority. The Sixth Circuit Court of Appeals affirmed the district court’s order granting summary judgment in the employer’s favor.
The Prior Standard for Reverse Discrimination Title VII prohibits employers from discriminating against
employees based on race, color, religion, sex, or national origin.ii Employees bringing a discrimination claim must first establish that the employer acted with a discriminatory motive.iii This requirement can be met, in a promotion case, by presenting evidence that the employee applied for an available position for which they were qualified but was rejected under circumstances which give rise to an inference of unlawful discrimination.iv
However, employees who are not in a protected class, or who are majority-group plaintiffs, were required to prove more: specifically, that “background circumstances” supported the idea that the employer is the unusual employer that discriminates against the majority. v Background circumstances were necessary because the same inference of discrimination that happens for minoritygroup employees does not happen for majority-group employees. To overcome this heightened standard, a majority-group employee may have shown that a member of the relevant minority group was the one to make the employment decision, or that there is statistical evidence showing a pattern of discrimination against majority-group employees.vi
The Supreme Court’s Decision in Ames
In Ames, the U.S. Supreme Court held that the heightened standard no longer applies to majority-group plaintiffs, reasoning that Title VII bars discrimination against any individual and does not permit a heightened standard for majority-group employees.vii The Supreme Court rejected the heightened standard approach as incompatible with the purpose of Title VII.
Without the heightened standard, and in the absence of direct evidence of discrimination, any employee who brings a discrimination claim has the burden to show the employer acted with a discriminatory motive, regardless of background circumstances.viii The burden then shifts to the
employer to provide a legitimate, nondiscriminatory reason for the employee’s rejection.ix If a legitimate reason is shown, the employee has an opportunity to show the reasons given were not truly the reason for the act.x Courts will now apply this standard in all discrimination cases under Title VII.
The Supreme Court’s decision in Ames lowered the standard required for majority-group employees, making it easier for majority-group employees to bring discrimination claims against their employer. Employees no longer must provide background circumstances showing their employer specially discriminated against the majority. Instead, majority-group employees will receive the same inferences that minority-group employees receive.
Given the Supreme Court’s decision, as well as recent challenges to DEI initiatives under the Trump Administration, employers may see a rise in discrimination claims brought by majority-group employees, including white, male, or heterosexual employees. Employers should review their policies and procedures with respect to hiring, promotion, and discipline decisions. As always, employment decisions should be supported by legitimate business reasons and thorough documentation.
* Special thanks to Lily Hefner for her assistance in the preparation of this article.
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.
i Ames v. Ohio Dep’t of Youth Servs., No. 23-1039, 2025 WL 1583264, at *2 (U.S. June 5, 2025).
ii Title VII of the Civil Rights Act of 1964, 42 U.S.C. § 2000e-2(a)(1).
iii Ames, 2025 WL 1583264, at *2.
iv Id. at *4.
v Hammer v. Ashcroft, 383 F.3d 722, 724 (8th Cir. 2004), abrogated by Ames v. Ohio Dep›t of Youth Servs., No. 23-1039, 2025 WL 1583264 (U.S. June 5, 2025).
vi Ames v. Ohio Dep’t of Youth Servs., 87 F.4th 822 (6th Cir. 2023), cert. granted, 145 S. Ct. 118 (2024), and vacated and remanded, No. 23-1039, 2025 WL 1583264 (U.S. June 5, 2025).
vii Id. at *4 (emphasis added).
viii See id. (emphasis added).
ix Id. at *3.
x Id.
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some credit for wastewater flow and other returns to the system.
Other bills impacting utilities and public works departments include LB 317E, LB 43E, and LB 525. Bills that passed with the emergency clause took effect when the Governor signed them.
LB 317E (Brandt at the request of the Governor) merged the Department of Environment and Energy with the Department of Natural Resources. The merged agency is now called the Department of Water, Energy and Environment. The newly merged agency will be managed by two directors titled the Director of Water, Energy, and Environment and the Chief Water Officer (CWO). The CWO would retain the authority and duties previously prescribed for the administration of duties of the former Department of Natural Resources. The Governor signed the bill May 6, 2025.
LB 43E restricts electric suppliers from using “electronic components” that were manufactured by foreign adversaries within 10 miles of any siloed missiles. The measure requires impacted utilities to work with their vendors and to certify to the Power Review Board that they are in compliance with the law before installation can occur. This certification can be via a one-time letter to the Power Review Board. There are other provisions of the law related to the inability to purchase compliant electronic components and additional requirements for transmission facilities. The Governor signed the bill Feb. 25, 2025.
LB 526 (Jacobsen at the request of the Governor) adds some requirements on a public power supplier to conduct a load study to determine the costs, impacts, and upgrades necessitated before serving a cryptocurrency mining customer consuming over 1,000 kWh annually. The public power supplier must publicly publish on its website the number of cryptocurrency mining operations under the supplier’s jurisdiction and the annual energy usage of each operation. Also, as amended
by AM 691, LB 526 allows a public power supplier to interrupt the cryptocurrency mining operations electric service according to the supplier’s established rate schedules and policies. This section requires that the cryptocurrency mining operation be on an interruptible rate, or at least a contract that allows your municipality to interrupt their usage. The act becomes operative on Oct. 1, 2025.
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levied in the prior year, less the sum of exceptions utilized in the prior year pursuant to subdivisions (1) and (2) of section 13-3404, and (ii) the political subdivision’s growth percentage; and
• (b) The product of (i) the amount of property taxes levied in the prior year, less the sum of exceptions utilized in the prior year pursuant to subdivisions (1) and (2) of section 13-3404, and (ii) THE GREATER OF ZERO OR THE INFLATION PERCENTAGE.
• Section 13-3404 of the Property Tax Growth Limitation Act passed in the 2024 Special Session was NOT amended by LB 647E. 13-3404. Property tax request authority; increases; authorized.
A political subdivision may increase its property tax request authority over the amount determined under section 13-3403 by:
(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 133406;
(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 August 21, 2024, 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 133405;
(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.
• Amends section 13-3405 of the Property Tax Growth Limitation Act (LB 34) by striking provisions to allow for a special election to override the property tax cap beyond just “the first Tuesday after the second Monday
in an odd-numbered year.”
• Amends section 13-3406 of the Property Tax Growth Limitation Act (LB 34) to provide a transition for accumulating “unused restricted funds authority” under the “lid on restricted funds” to “unused property tax request authority” under the LB 34 cap, not exceeding 5% of the total property taxes levied for the political subdivision in calendar year 2024.
• Amends section 18-1208 to eliminate the restriction on the amount of annual revenue any municipality can generate by a new OT or increased rate for an existing OT. (Sections 14-109, 15-202, 15-203, 16-205, 17-525, and 18-1208 were supposed to be included in LB 34 passed in the 2024 Special Session.)
• Amends section 77-1701 to provide that the property tax statement that the County Treasurer sends to taxpayers shall indicate for each political subdivision the amount of property taxes due to fund any and all “public safety services” as defined in section 13-320, county attorneys, and public defenders, regardless of whether such amount is taken as an exception to the political subdivision’s property tax request authority under section 13-3404.
• Amends section 77-7305 to clarify that the school district property tax relief is taking the PRIOR year credits but applying them to CURRENT year parcels. This removes the necessity of “creating” values for previously exempt properties, parcels that have been split, or parcels that have been combined. This section also clarifies that county treasurers are allowed to retain a 1% commission on credits they distribute.
Thanks to Jeff Schreier, CPA with the Nebraska Auditor of Public Accounts, for spending countless hours with Jon Cannon, NACO Executive Director; Candace Meredith, NACO Deputy Director; Christy Abraham, League Legal Counsel; and me to provide guidance and information on how the LB 34 property tax cap on municipalities and counties would be implemented by the State Auditor’s office. Jeff also worked with us to ensure the amendments to the Property Tax Growth Limitation Act passed in LB 647E accurately reflect the stated intent. On June 19, Jeff informed conference delegates at the Municipal Accounting & Finance Conference that the State Auditor’s website has important information for municipalities and counties to use when implementing LB 647E.
BY JESSICA KROEGER, USDA RURAL DEVELOPMENT
Afew years in the making, Adam and Chambre Blondo were looking to establish roots for their family in small town Nebraska and were told about the USDA 502 Direct Home Loan program by family back in 2021.
Adam set a goal to purchase within the next year and applied for a loan with the USDA Rural Development Single Family Housing team in Nebraska. Once approved, he began his search. In February 2022, he signed a purchase agreement to purchase a home in Peru, NE. Just a few months later, he was able to sign papers to buy his home in April 2022 with his wife Chambre.
Adam shared, “We were very excited to be homeowners and thankful for the process, as well as the extra steps that USDA went through to help us buy the perfect house.” The couple was expecting their fourth child at the time and have since been adding their personal touches to the home over the last three years, something they were all looking forward to.
Anyone interested in USDA RD home loan programs can find more information on the website, www. rd.usda.gov/ne; or by contacting the Single-Family Housing team at 402-437-5551 Option 1, or email: SM.RD.NE.SFHQST@usda.gov
This program offers mortgage fnancing to help eligible, lowand very-low-income applicants buy, build, improve, or repair a rural home as their primary residence. The Single Family Housing Direct Loan Program also provides payment assistance – a temporary subsidy – to help increase a borrower’s repayment ability.
QR code: SFH Direct Home Loan Program webpage
Your adjusted income must be ator below the low-income limit for the area in which you wish to buy a house, and the property must be located in an eligible rural area. Our Income and Property Eligibility website is available at this link: tinyurl.com/RDEligibility
What are some requirements?
Among other requirements, you must:
• Be without decent, safe housing
• Be unable to get a loan with reasonable terms and conditions from other resources
• Agree to live in the home as your primary residence
• Meet U.S. citizenship or noncitizen requirements
Additionally, properties must:
• Be considered modest for the area
• Not have a market value higher than the area loan limit
How can funds be used?
Funds can be used to buy, build, repair, renovate, or relocate a home, or to purchase and prepare home sites.
What are some other program terms?
• Down payments typically are not required.
• The maximum loan amount depends on factors such as income, assets, debts, and the amount of payment assistance for which you are eligible.
• Interest rates are fxed and based on current market rates at loan approval or closing, whichever is lower.
• The typical loan payback period is 33 years (38 years for very-lowincome applicants unable to afford a 33-year loan term).
• With payment assistance, a monthly mortgage payment can be reduced to as low as a 1-percent interest rate.
• You must repay all or part of any payment assistance you receive over the life of the loan when the property title transfers or you no longer live in the dwelling. You can learn more about subsidy recapture at this link: tinyurl.com/RHS-subsidy
How do we get started?
Applications are accepted yearround through your local USDA Rural Development offce. A list of state offces is available at this link: tinyurl.com/RDStateOffces
What governs this program?
• The Housing Act of 1949, amended; 7 CFR Part 3550 (available at this link: go.usa.gov/xzcvG)
• The Single Family Housing Direct Program Field Offce Handbook is available at this link: tinyurl.com/RHS-guides
NOTE: Because information changes, always consult offcial program instructions or contact your local Rural Development offce for help. A list is available at this link: go.usa.gov/xJHPE. You will fnd additional resources, forms, and program information at rd.usda.gov. USDA is an equal opportunity provider, employer, and lender. Last revised September 2024
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and enables local leaders to address urgent needs effectively and efficiently.
Conversations also focused on pursuing regulatory review of burdensome federal requirements on local governments. Examples shared were concerns of undue financial and legal burdens on communities and jeopardizing the ability of local governments to provide affordable water and other municipal services to their residents.
The two-day conference ended with the consensus of the 21 state representatives asking our NLC leadership to provide contact information of key staff members and a summary of the discussions by Congressional and White House staff. The topics discussed were House Appropriations, Transportation, and Infrastructure.
As League President, I was privileged to represent the League of Nebraska Municipalities at the NLC Fly-In. Thanks to the NLC staff for their excellent work!
UPDATING
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Personal Service / Nebraska Company
P.O. Box 164, Neligh, NE 68756 Phone 402.887.5022 leagle@mcnallylaw.net www.mcodeservices.com
