Nebraska § 13-3406 - Unused property tax request authority; carry forward; unused restricted funds authority; conversion.
Full text of Nebraska Revised Statutes of Nebraska § 13-3406 — Unused property tax request authority; carry forward; unused restricted funds authority; conversion., with citation guidance and answers to common questions.
§ 13-3406. Unused property tax request authority; carry forward; unused restricted funds authority; conversion.
(1) A political subdivision may choose not to increase its total property taxes levied by the full amount of the property tax request authority allowed in a particular year. In such cases, the political subdivision may carry forward to future budget years the amount of unused property tax request authority, but accumulation of unused property tax request authority shall not exceed an aggregate of five percent of the total property tax request authority from the prior year.
(2) A political subdivision may choose to convert its accumulated amount of unused restricted funds authority existing on June 30, 2025, as determined in accordance with section 13-521, into unused property tax request authority. The amount converted may then be used by the political subdivision as unused property tax request authority for fiscal years beginning on or after July 1, 2025. The amount converted shall not exceed five percent of the total property taxes levied for the political subdivision in calendar year 2024.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 13-3406
What does Revised Statutes of Nebraska § 13-3406 cover?
Section 13-3406 ("Unused property tax request authority; carry forward; unused restricted funds authority; conversion.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 13-3406?
A common citation format is "Revised Statutes of Nebraska § 13-3406" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 13-3406 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.