Neb. Rev. Stat. § 13-3406
Current with changes through the 2024 First Special Legislative Session
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.
Neb. Rev. Stat. § 13-3406