Neb. Rev. Stat. §§ 85-2238
For fiscal year 2024-25 and each fiscal year thereafter, if the amount of aid provided to a community college area pursuant to the Community College Aid Act is less than the amount of aid provided to such community college area in the immediately preceding fiscal year or the amount of aid provided to such community college area in fiscal year 2022-23, whichever is greater, the community college area may, if approved by a majority vote of the community college board of governors, levy an amount under subdivision (2)(a) of section 85-1517 sufficient to generate revenue equal to the difference in aid from the immediately preceding fiscal year or fiscal year 2022-23, whichever is applicable. The property tax levy provided for in this section is in addition to the maximum allowable property tax levy described in subdivision (2)(b) of section 85-1517 and any property tax levied for funding accessibility barrier elimination project costs and abatement of environmental hazards as such terms are defined in section 79-10,110.
Neb. Rev. Stat. §§ 85-2238