Neb. Rev. Stat. § 79-1031

The department, with assistance from the Property Tax Administrator, the Legislative Fiscal Analyst, the budget division of the Department of Administrative Services, a legal counsel or research analyst from the Education Committee of the Legislature, and a legal counsel or research analyst from the Revenue Committee of the Legislature, shall annually, on or before November 15, provide an estimate of the necessary funding level for the next school fiscal year under the Tax Equity and Educational Opportunities Support Act to the Governor, the Appropriations Committee of the Legislature, and the Education Committee of the Legislature.