Neb. Rev. Stat. § 77-7303

For purposes of the School District Property Tax Relief Act: (1) School district has the same meaning as in section 79-101 ; and (2) School district taxes means property taxes levied on real property in this state by a school district or multiple-district school system, excluding any property taxes levied for bonded indebtedness and any property taxes levied as a result of an override of limits on property tax levies approved by voters pursuant to section 77-3444 .