2025-26 Tentative Budget Development Calendar

March 1
State Aid and 2025-26 Budget Authority
Allowable Reserve Percentage Certification

March 25
Board of Education Meeting – Budget Calendar

April 15
Certificated Notification of Change in Placement Deadline

April 20 (approximate)
Abstract of Assessed Valuations from County Assessor

May – June
Executive Committee Works with Board Finance Committee

June
Property Tax Authority Certification

June 9
End of Legislative Session

June 25
Online Input Window Opens
Presentation and Budget Forum, Noon via District Website
Presentation and Budget Forum, 6:00 p.m. at SJDLC

June 26
Presentation and Budget Forum, 6:00 p.m. via District Website

June 30
Homestead Exemption Deadline
(Refer to Department of Revenue Website for Additional Information)

June – July
Presentations to Various Community/District Constituent Groups

  • Key Communicators
  • Community Curriculum Council
  • LIBA (Lincoln Independent Business Association)
  • LPS Parent Leader Group
  • Lincoln Area Chamber of Commerce
  • Lincoln Neighborhood Alliance

July 11
Online Input Window Closes

July 22
Budget Work Session 4:30 p.m. at SJDLC
Base Growth Limitation (First Reading)
Board Meeting – Opportunity for Public Comment

August 12
Board Meeting – Opportunity for Public Comment

August 17
Publication of Budget Hearing

August 20
Certified Assessed Valuation

August 25
Budget Hearing

August 26
Board Meeting – Opportunity for Public Comment
Base Growth Limitation (Second Reading/Action)

Two hearing options dependent on assessor ‘s information in August
The school district will either have a school board public hearing or a countywide joint public hearing. The determination will be made once the district receives the information from the county August 20th.

  • OPTION 1: School Board Meeting — Property Tax Request Hearing
    • August 31: Publication of Property Tax Request Hearing
    • September 9: Property Tax Request Hearing
  • OPTION 2: Joint Public Hearing — Pink Postcard
    • September 4: Notification to County Hearing
    • September 15–18: Joing Public Hearing

September 9
Board Meeting – Opportunity for Public Comment
Budget Adoption and Property Tax Request (First Reading)

September 23
Board Meeting – Opportunity for Public Comment
Budget Adoption and Property Tax Request (Second Reading/Action)

September 30
Budget Document due to Nebraska Auditor’s Office

October
Notice of Summary of Budget Changes Publication

October 15
Property Tax Resolution due to County Clerk