Sarpy County, Nebraska Continuing Disclosure Statement December 2016

Transcription

1 Sarpy County, Nebraska Continuing Disclosure Statement December 26 GENERAL DESCRIPTION OF THE COUNTY The County encompasses approximately 249 square miles, or 59,36 acres in area, and is located on the eastern border of Nebraska. Sarpy County is surrounded by Douglas County on the north, Saunders County on the west, Cass County on the south, and borders with the State of Iowa on the east. The Missouri River separates Iowa and Nebraska on Sarpy County s eastern edge. Papillion, the county seat of Sarpy County, is located ten miles from Omaha, Nebraska, and 45 miles from Lincoln, Nebraska. The current population of the County is estimated at 75,692. Sarpy County, unlike most of Nebraska, does not have an agriculturally oriented economy. Offutt Air Force Base is located in the County, making the U.S. military the County s largest employer. Offutt is the headquarters for the Strategic Command ( STRATCOM ). The major highways serving Sarpy County include Interstate I8 running from the northcenter County line to the southwest corner of the County and connecting Omaha with Lincoln. U.S. Routes 73/75, and 6, and the Kennedy Freeway run northsouth along with Nebraska Routes 5 and 85. The major eastwest thoroughfare is Nebraska Route 37. Rail facilities serving the County include the Union Pacific Railroad and the Burlington Northern Santa Fe Railroad. Residents of the County use Omaha s Eppley Field for air transportation. Source: 25 US Census ( THE ECONOMY The economy of Sarpy County can be described as follows: Labor Force. According to the Nebraska Department of Labor, the average monthly civilian labor force in Sarpy County in October, 26 was 9,8. According to Offutt Air Force Base, that as of September 3, 25 there are,34 military and civillian personnel employed on the base in Bellevue. Source: State of Nebraska, (for civilian labor) Offutt Impact Analysis for 9/3/5 (for military assigned). Per Capita Personal Income. In 25, the per capita personal income of Sarpy County residents was 44,89 which was 92.3 percent of the Nebraska average per capita income of 48,544. The lower per capita income is explained by Sarpy County s 28.% population under age 8. Source: (for population under 8) (for per capita personal income by County) Median Household Income. In 24 the median income of households in Sarpy County was 7,2. Source: most recent info available 26 FY Continuing Disclosure.xlsx 2/2/26 :22 PM

2 SALES Net taxable sales (excluding motor vehicles) within the County increased from,566,82,225 in 24 to,69,65,9 in 25, representing an 8. percent increase over the prior year. Source: Nebraska Department of Revenue Research Department EMPLOYERS The twenty largest employers located in the County and the nature of their business are as follows: COMPANY ADDRESS PHONE INDUSTRY Offutt Air Force Base 25 Looking Glass Ave. #2 Offutt AFB, NE 6836 (42) Government PayPal, Inc. 232 Port Grace Blvd. LaVista, NE 6828 (42)9352 Service Bellevue Public Schools 6 Hwy 37 Bellevue, NE 685 (42)2934 Education Bellevue University Galvin Road S. (42)29323 Education Bellevue, NE 685 WalMart Stores & Sams Club (Bellevue, Gretna & Papillion) 54 S. 5th Street Bellevue, NE 685 (42)29256 Retail 8525 & 985 S 7st Plaza (42) Papillion, NE Wickersham Blvd. Gretna, NE 6828 Werner Enterprises Oriental Trading Company PapillionLaVista Schools InfoGroup Compilation Center Hillcrest Health Systems Sarpy County Government Ehrling Bergquist Clinic CHI Health Midlands Hospital Northrup Grumman Gretna Public Schools Securities America, Inc. Nebraska MedicineBellevue Streck, Inc. Thrasher, Inc. Rotella's Italian Bakery Source: Select Greater Omaha 457 Frontier Road Omaha, NE South 8th Street Omaha, EN S. Washington Street Papillion, NE East First Street Papillion, NE Hillcrest Drive Bellevue, NE 65 2 Golden Gate Dr. Papillion, NE Capehart Road Offutt AFB, NE 683 South 84th Street Papilion, NE Sampson Way Bellevue, NE S. 26th Street Gretna, NE Port Grace Blvd. LaVista, NE Bellevue Med Ctr Dr Bellevue, NE South 9th Street LaVista, NE Cary Circle LaVista, NE S. 8th Street LaVista, NE 6828 (42) Trucking (42) Warehouse/ Distribution (42)53762 Education (42) Service (42) Healthcare (42) Government (42)29498 Military Healthcare (42)5933 Healthcare (42)2983 Service (42) Education (42)3399 Financial (42)76337 Healthcare (42) Manufacturing (888) Masonry Contractors (42)59266 Other Grocery & Related 26 FY Continuing Disclosure.xlsx 2 2/2/26 :22 PM

3 2 LARGEST TAXPAYERS The largest taxpayers located in the County, the actual taxes of their property and the type of their business include the following: BUSINESS NAME 26 Taxes NATURE OF BUSINESS Shadow Lake Towne Center LLC Nebraska Crossing LLC JQH LaVista Conference/CY Dev/III Dev 2,46,253.,497,749.,369,666. Retail Businesses Retail Business Conference Center & Hotel Offutt AFB America Walmart Real Estate/Stores/Business Trust,57,94.,49,27. Base Housing Retail Business Edward Rose Development 793,67. Apartments PayPal Werner Enterprises Harrison Hills Apartments MFR Partners IX/XVI LLC Toys NE QRD 574 Inc. Market Place Apartment Green Pointe LLC 772, , , , , , ,844. Commercial Business Trucking Company Apartments Apartments Distribution Apartments Apartments Hillcrest Development 52,55. Healthcare & Apartments Wells ExchangeMaass Rd/Samson Way 477,559. Foreign LLC SAC Federal Credit Union 469,59. Credit Union Ireit Papillion Rock Creek Apartments Ryan Family Partnership LTD 466, , ,48. Retail Businesses Apartments Commercial Development NS OVLK LLC 442,982. Apartments *Totals based on names on file. Source: Sarpy County Treasurer's Office. 26 FY Continuing Disclosure.xlsx 3 2/2/26 :22 PM

4 INDEBTEDNESS The County by law may assess taxes in an amount not to exceed.5 per of actual valuation without an approving vote of the citizens of the County. The County's total tax levy for fiscal year 2627 is cents per of actual valuation. LIMITED TAX BUILDING BONDS, SERIES 27 (Courthouse Addition) The County issued 7,, Limited Tax Building Bonds dated February 6, 27 to finance the construction of a Courthouse Administrative Addition. Refunding bonds were issued on August 8, 2 in the amount of 4,65,. These bonds were paid off in December, 26. LIMITED TAX BUILDING BONDS, SERIES 28 (Courthouse Remodel) The County issued 5,7, Limited Tax Building Bonds dated June 5, 28 to finance the remodel of the existing Courthouse. Refunding bonds were issued on October 22, 23 in the amount of 2,9,, of which,265, remain outstanding. LIMITED TAX BUILDING BONDS, SERIES 29 (Law Enforcement Center) The County issued 7,79, Limited Tax Building Bonds dated December 8, 29 to finance the construction of a Law Enforcement Center. Refunding bonds were issued April 5, 24 in the amount of 5,9, of which 2,545, remain outstanding. LEASE PURCHASE CERTIFICATES OF PARTATION, SERIES 26 (Communications Project) The County issued 8,65, Certificates of Participation dated September, 26 to finance towers, building, equipment and associated costs for the E9 radio upgrade project, of which 8,65, remain outstanding. SARPY COUNTY LEASING CORPORATION LEASE RENTAL REVENUE BONDS (OMAHA ROYALS STADIUM PROJECT) (DEBT ISSUED BY SARPY COUNTY LEASING CORPORATION) The Sarpy County Leasing Corporation issued bonds dated October 5, 29 in the aggregate principal amount of 8,985, to pay the costs of acquiring, constructing, equipping and furnishing a baseball stadium owned by Sarpy County and leased to Omaha Royals Limited Partnership for use by the Omaha Royals Baseball Team. The aggregate principal amount consists of the following: Series 29A Bonds 4,95, of which 2,48, remain outstanding. Taxable Series 29B (Build America Bonds) 9,29, of which 9,29, remain outstanding. Taxable Series 29C 5,5, of which 4,55, remain outstanding. Series 2 (Recovery Zone Facility Bonds) issued November 23, 2 for 8,7, of which 7,77, remain outstanding. Source: Bond Debt Service Schedules 26 FY Continuing Disclosure.xlsx 4 2/2/26 :22 PM

5 ACTUAL VALUE OF TAXABLE PROPERTY Tax Year Actual Valuation 983,378,48, ,452,664, ,659,597, ,82,239, ,98,359, ,62,854, ,26,355, ,349,89, ,43,6, ,56,62, ,65,33, ,89,557, ,4,83, ,526,624, * 3,489,589, ,929,398, ,35,965, ,73,48, ,693,368, ,2,567, ,693,775, ,262,349, ,5,26, ,53,8, ,969,44, ,76,83,2. 29,977,324,49. 2,76,469,53. 2,97,886, ,45,696,86. 23,599,879,36. 24,995,964, ,785,58, ,565,438,85. Percentage of Increase 5.4% 4.25% 9.74% 8.74% 4.7% 9.62% 3.92% 3.45% 5.35% 3.49% 9.% 8.66% 2.25%.5% 2.6% 9.84% 7.55% 2.22% 9.% 7.76% 8.49%.6%.69%.2% 7.5% 2.43%.9%.% 2.3%.3% 3.4% 6.58% 6.% *Reduction is due to legislation excluding motor vehicles from tax base. The value of real and personal property actually increased by approximately 34,,. Source: Sarpy County Assessor 26 FY Continuing Disclosure.xlsx 5 2/2/26 :22 PM

6 TAX LEVIES AND COLLECTIONS TAX CERTIFIED BY THE ASSESSORINCLUDING INTEREST & PUBLICATION FEES: Real Estate 24,968,62 253,248, ,2,335 Personal 6,363,294 6,545,72 6,942,67 Centrally Assessed,265,96,349,32,55,97 248,597,272 26,43,8 276,46,49 NET TAX COLLECTED BY THE COUNTYINCLUDING INTEREST & PUBLICATION FEES TREASURER AS OF JUNE 3, 26: Real Estate 24,97, 253,78,92 49,2,47 Personal 6,345,39 6,486, 4,66,397 Centrally Assessed,265,96,349,32 854, ,528,335 26,3,55 54,682,587 TOTAL UNCOLLECTED TAX AS OF JUNE 3, 26 Real Estate 5,952. 7,64. Personal 7, ,97. Centrally Assessed 68, ,575. 8,79,928. 2,325,77. 66,24. 2,777,822. Percentage.3%.5% 44.5% Source: Unaudited Financial Statements 26 FY Continuing Disclosure.xlsx 6 2/2/26 :22 PM

7 HISTORY OF COUNTY TAX LEVIES(CENTS PER OF ASSESSED VALUATION) Year Amount Year Amount Source: The County SARPY COUNTY POPULATION (9725) April, 97 (census) April, 98 (census) July, 982 (estimate) July, 984 (estimate) July, 986 (estimate) July, 988 (estimate) July, 99 (estimate) July, 99 (estimate) July, 993 (estimate) July, 994 (estimate) July, 995 (estimate) July, 996 (estimate) January, 998 (estimate) February, 999 (estimate) July, 2 (census) Source: U.S. Census 66,2 October 24, 22 (estimate) 25,836 86,5 July 23 (estimate) 32,476 9,359 July 24 (estimate) 35,973 93,589 July 25 (estimate) 39,37 95,6 July 26 (estimate) 42,637 98,5 July 27 (estimate) 46,756 2,582 July 28 (estimate) 5,467 5,2 July 29 (estimate) 53,54 8, July 2 (Census) 58,84 9, July 2 (estimate) 62,56 2, July 22 (estimate) 65,853 6,27 July 23 (estimate) 69,33 2,329 July 24 (estimate) 72,93 22,495 July 25 (estimate) 75,692 22,595 7

8 SARPY COUNTY BUILDING PERMITS* Single Family Multi Family Year Permits Value Permits Value ,29,87 6 3,742, ,758,34 7,64, ,73, ,656, ,568, ,37,242,288, ,2, , ,679,95 799, ,75, ,27,98 5 6,72, ,254, ,85, ,9,75 4,4, ,562, ,253, ,5, , ,447, ,58, ,54,9,8, ,87,958,, ,579,543,8, ,74,3,67, ,85,23,238, ,527, ,787, ,59, ,232, ,495,447 4,535, ,457,683,966, ,739,432 Commercial/Industrial Year Permits Value Year 99 95,83, ,593, ,52, ,354, ,9, ,369, ,33, ,588, ,488, ,374, ,42, ,78, ,553,549 8,74,954 6,265, Permits 29 Value 2,637, ,496,2 2 8,89,88 2 3,27,39 7 3,6, ,742,86 2,727,42 7 6,54, ,354, ,277, ,792, ,244,92 Source: Sarpy County Building and Planning Department *Includes only areas outside city zoning jurisdictions. 26 FY Continuing Disclosure.xlsx 8 2/2/26 :22 PM

9 CASH FUNDS ON HAND OPERATING FUNDS: General Road E9 Communication Child SupportDistrict Court Child SupportCounty Attorney Landfill Noxious Weed Information Systems Purchasing Fleet TOTAL OPERATING FUNDS: 6/3/2 6/3/22 6/3/23 6/3/24 6/3/25 6/3/26 2,598,232 2,23,3 3,873,53 3,488,425 4,377,468 4,88,,466,95 4,333,239 4,577,35 5,8,898 5,32,55,746,97 5,96 259, ,79 96,647 98,927 25,938 28,656, , 35,79 6,843 48,53 3,26 28,87 265,62 2,32 8,357 2,843,6 3,29,358 5,33,985 7,689,472 8,85,278,448,78 2,399 3,76 5,954,65 5,64 38,988 45,44 46,64 28,556 7,558 47,364 6,554 3,75 5,853 9, ,65 6,443 26,94 8,47,276 97,3 7,376,963 2,74,47 24,47,9 26,82,963 28,88,788 27,43,255 NONOPERATING FUNDS: 6/3/2 6/3/22 6/3/23 6/3/24 6/3/25 6/3/26 ASIP Fee Fund 592,24,44,5 E9 Wireless Service 25,988 9,369 E9 Sinking 58,755 37,454 62,56 69,736 8,82 Wireless Communications 68,349 42,569 94,329 8,943 8,54 4,27 E9 Rebanding 6, ,43 Child SupportIncentive 66,582 37,523 24,446 3,88 25, Tourism 394, , , ,9 84,429 98,63 Visitors Improvement 62, ,44 685, ,47 263,838 97,52 Employment Security ,252 36,58 43,467 27,6 34,7 Early Retiree Reimb Program 2, Medical 62,985 42,56 6,369 34,97 76,99 22,996 Institutions 6,46 4,986,88 3,342,986 2,8 Register of Deeds Technology 75,426 99, ,59 398,86 Adult Diversion 7,2 7,75 3,757 8,898 5,3 69, County Drug Enforcement 9,9 9,9 4,9 4,795 4,795 27,694 FGDrug Court FGJAIBG 3,34 2,359 FGTitle D,38,668 2,232,25 7,8, State Education Reimbursement,569 6,7 3,656 2,56 4,233,47 FGARRA Title D 574 FGTruancy Learning CommTruancy 25,84 4, FGJDAI Juvenile Serv LB56,65,39 2,29 Sherwood Foundation 4,972 25,369 4,747 Federal Forfeitures 76,22 54,87 84,94 47,87 85,54 6,38 Fed Forf Cty Atty 746 4,573 4,578 SCAAP 2,8 2,8 Soc. Security Incentive,6 4 4 STOP Program 72,98 77,35 74,883 98, 9,324 59,98 FGVictim Witness ,293 2,39 NE CASA Assn CDBGRevolving Loan 3,56 4,7,423 FGEnergy Efficiency FGMental Health 5,23,65,482 SBDF Grants FGPlanning Transportation 368,4 SGCompressed Natural Gas FGPerkins Corrections,2,4 26,55 896,85 FGProject Engage CCP GrantComm Service FGDrug Enforcement ,382 FGJAG Equipment 44 FGTraffic Enforcement 2,42 3,89 8,24 47 FGBrownfield 379 FGGIS Transportation 495,46 5 3, ,9 FGAdult Drug Court 3,644 38,526 45,44 43,556 44,497 4,333 FGBuffer Zone 56 49,34 FGDrug Eradication 5,84 7,74,293 22,83,7 8,539 FGJuvnile Day/Evening Reporting 2,54 FGAccident Reconstruction,7 Subtotal,877,356 2,26,54 2,83,74 2,355,857 2,968,646 3,423, FY Continuing Disclosure.xlsx 9 2/2/26 :22 PM

10 6/3/2 6/3/22 6/3/23 6/3/24 6/3/25 6/3/26 SGStormwater Mgt. 28,99 37,58 74,4 4,88 22,237 83,862 Inheritance Tax 2,894,993 3,642,5 3,57,95 2,776,422,987,742 2,7,77 Keno 9,729 5,429 77,3 98,879 3,33 8,94 Courthouse Administrative Bond,48,552,79,63 87,876 68, ,43 848,83 Courthouse Remodel Bond (62,55) 7,746 84,69 9,83 5,224 7,485 Sheriff Admin Bond,23, , ,99 869, ,577 97,565 Stadium Bonds Public ,59 2,967 4,257 7,573 Stadium Bonds Private 9,53 66,847 4,76 34,64 288,33 45,786 Landfill Bond Surplus,725,57,266,67 769,734 Series A Stadium Const. 282 Series B Stadium Const. 39 Series C Stadium Const. 338 Series 2 Stadium Const. 676 Stadium Maintenance 84,789,362 2,435 8,756 24,85 Sinking Fund 924,972 88,34 469, ,62 86,993 6,7 Landfill Closure 7,82,27 7,82,27 7,82,27 7,82,27 7,27,27 7,282,27 Hazardous Waste Sewer Fund,276,346,357,3,362,986 2,32,,467,5 2,48,85 Sewer Operations 8,47 95,62 67,233 69,46 57, ,858 Phase II Stormwater 9,5 29,5 32, Watershed Fee 28, ,282 33,23 39,86 6,359 54,787 Connection Fee Fund 25,5 475 GIS,76 3,562 4,58 8, ,9 TOTAL NONOPERATING FUNDS 8,99,636 9,55,484 7,778,544 7,448,6 6,698,637 8,933,743 GRAND TOTAL: 35,576,599 39,229,63 42,25,454 44,269,969 45,57,425 46,363,998 Source: The County 26 FY Continuing Disclosure.xlsx 2/2/26 :22 PM

11 ESTIMATED OVERLAPPING AND UNDERLYING INDEBTEDNESS (AS OF JUNE 3, 26) Total Actual Valuation Total Sarpy Valuation % Appl. To County Total Net Debt Amount Applicable Sarpy County City of Bellevue City of Gretna City of LaVista* City of Papillion* City of Springfield Learning Comm. School District School District 37 School District 27 School District 46 School District 7 School District School District 32 School District 78 ESU #2 ESU #3 ESU #9 Metro Com. College Ag Society PapioMo NRD Eastern Sarpy Fire Good Luck Fire Gretna Fire Millard Fire Papillion Fire Springfield Fire SID #23 SID #24 SID #29 SID #34 SID #38 SID #48 SID #52 SID #65 SID #67 SID #68 SID #79 SID #8 SID #87 SID #92 SID #96 SID #97 SID # SID #4 SID # SID #3 SID #33 SID #37 SID #43 SID #47 SID #5 SID #56 Subtotal 3,565,438,85 3,565,438,85.% 5,455, 5,455, 2,843,352,972 2,843,352,972.% 49,565, 49,565, 343,69, ,69,938.% 4,34, 4,34,,4,68,76,4,68,76.% 57,3, 57,3,,523,93,667,523,93,667.% 46,85, 46,85, 88,46,8 88,46,8.%,5,,5, 53,762,27,682 3,56,878, % 2,687,399,333 2,687,399,333.% 2,44,798,8 2,44,798,8.% 2,33, 2,33, 5,6,354,648 5,6,354,648.% 2,795, 2,795,,356,522,322,356,522,322.% 5,95, 5,95,,55,992,96,72,529,88 7.3% 53,55, 26,43,57 2,28,566,5 828,356,76 4.% 339,979,3 3,935,869 57,78,74 3,654,429.72% 6,5, 44,33 73,58,54 94,93.2% 6,79, 8,44 2,649,539,929 94,93.% 99, ,9,892,93 2,736,76, % 2,28,566,5 828,356,76 4.% 6,779,854,75 3,565,438, % 3,565,438,85 3,565,438,85.% 6,9,729,36 3,565,438, % 65,2, 4,736, ,264, ,264,369.% 93, 93, 8,87,5 8,87,5.%,725,73,929,725,73,929.% 2,225, 2,225, 2,886,832,45,779,79,6 6.65% 2,585,727,9 2,585,727,9.%,23,,23, 476,828,3 476,828,3.%,73,,73, 47,952,525 47,952,525.% 845, 845, 6,53,93 6,53,93.% 8,499,48 8,499,48.% 67, 67, 4,455,98 4,455,98.% 588,64 588,64 25,54,933 25,54,933.% 49,938 49,938 8,47,4 8,47,4.% 84,522,434 84,522,434.% 65,275,44 65,275,44.% 36, 36, 33,284,2 33,284,2.% 56, 56, 26,92,8 26,92,8.% 24,966,57 24,966,57.% 2,948,622 2,948,622.% 88, 88, 7,55,76 7,55,76.% 29,93,983 29,93,983.% 55, 55, 4,4,246 4,4,246.% 6,25,623 6,25,623.% 2,9, 2,9, 69,84,23 69,84,23.%,655,944,655,944 25,623,79 25,623,79.% 7,33,6 7,33,6.% 3,696,225 3,696,225.% 39,666,58 39,666,58.% 73, 73, 5,826,674 5,826,674.% 7, 7, 8,64,26 8,64,26.%,69,,69, 34,23,428 34,23,428.%,5,,5, 6,798,633 6,798,633.% 25, 25, 66,597,543 66,597,543.% 2,4, 2,4, 332,347,57,2,,56, ,8,5 472,242,897

12 ESTIMATED OVERLAPPING AND UNDERLYING INDEBTEDNESS (AS OF JUNE 3, 26) Total Actual Valuation Total Sarpy Valuation % Appl. To County Total Net Debt Amount Applicable To County SID #58 64,48,67 64,48,67.% 7,569,798 7,569,798 SID #62 46,78,393 46,78,393.% 5,255, 5,255, SID #63 57,254,333 57,254,333.%,7,,7, SID #64 2,487,56 2,487,56.% 3, 3, SID #65 7,932,692 7,932,692.% 755, 755, SID #7,46,676,46,676.% 5,225, 5,225, SID #72 5,796,542 5,796,542.%,2,,2, SID #76 47,222,225 47,222,225.% 3,645, 3,645, SID #77 7,58,772 7,58,772.%,89,,89, SID #79 5,383,928 5,383,928.%,95,,95, SID #8 24,4,677 24,4,677.% 2,255, 2,255, SID #82 8,784,34 8,784,34.% 7, 7, SID #83 47,97,253 47,97,253.%,32,,32, SID #84 47,28,533 47,28,533.% 4,68, 4,68, SID #86 49,85,74 49,85,74.%,455,,455, SID #89 97,749,865 97,749,865.% 3,685, 3,685, SID #9 72,676,92 72,676,92.% 4,43, 4,43, SID #9 4,75,874 4,75,874.% 245, 245, SID #92 55,453,986 55,453,986.% 2,935, 2,935, SID #97 28,729,427 28,729,427.%,485,,485, SID #99 24,73,465 24,73,465.% 2,745, 2,745, SID #22 9,599,49 9,599,49.% 7,4, 7,4, SID #24 28,5,279 28,5,279.%,95,,95, SID #27 7,784,42 7,784,42.% 23, 23, SID #28 5,43,473 5,43,473.%,69,,69, SID #29,63,563,63,563.% 65, 65, SID #2 43,598,34 43,598,34.% 3,5, 3,5, SID #23 7,844,695 7,844,695.% 265, 265, SID #25 67,592,84 67,592,84.% 3,8, 3,8, SID #26 2,286,696 2,286,696.% 4,925, 4,925, SID #27,688,79,688,79.%,2,,2, SID #22 2,737,24 2,737,24.% 5,295, 5,295, SID #22 27,59,666 27,59,666.%,67,,67, SID #223 88,38,578 88,38,578.% 5,885, 5,885, SID #224 23,549,39 23,549,39.% 3,3, 3,3, SID #225 36,324,995 36,324,995.%,9,,9, SID #228 72,322,62 72,322,62.% 3,26, 3,26, SID # 23 37,666,55 37,666,55.%,9,,9, SID # 23 8,256,29 8,256,29.% 73, 73, SID # 232 4,287,2 4,287,2.% 34,475 34,475 SID #233 8,892,37 8,892,37.% 4,7, 4,7, SID #234 8,43,25 8,43,25.% 68, 68, SID #235 62,45,44 62,45,44.% 4,365, 4,365, SID #236 23,4,62 23,4,62.% 2,278,295 2,278,295 SID #237 43,7,36 43,7,36.% 3,535, 3,535, SID #238 38,927,39 38,927,39.% 3,385, 3,385, SID #24 36,36,58 36,36,58.%,397,7,397,7 SID #24 57,448,257 57,448,257.% 2,25, 2,25, SID #242 6,75,279 6,75,279.%,, SID #243 87,957,275 87,957,275.% 6,92,782 6,92,782 SID #244 27,423,463 27,423,463.%,75,,75, SID #245 97,98,7 97,98,7.% 5,835, 5,835, Subtotal 2,93,86,386 2,93,86,386 57,662,42 57,662,42 2

13 ESTIMATED OVERLAPPING AND UNDERLYING INDEBTEDNESS (AS OF JUNE 3, 26) Total Actual Valuation Total Sarpy Valuation % Appl. To County Total Net Debt Amount Applicable To County SID #246 55,54,984 55,54,984.% 5,943,75 5,943,75 SID #248 2,58,35 2,58,35.% 85, 85, SID #249 37,623,62 37,623,62.% 3,484,578 3,484,578 SID #25 3,64,372 3,64,372.% 3,65, 3,65, SID #25 56,97,47 56,97,47.% 5,745,777 5,745,777 SID # ,8 587,8.% 3,832 3,832 SID #255 34,258,2 34,258,2.% 3,878,28 3,878,28 SID #257 3,62,479 3,62,479.% 8,83, 8,83, SID #258 49,25,37 49,25,37.% 4,2, 4,2, SID #26 93,854,5 93,854,5.% 5,86, 5,86, SID #26 55,34,95 55,34,95.% 9,32, 9,32, SID #263 5,86,434 5,86,434.% 4,375, 4,375, SID # ,842,96 259,842,96.% 29,938,273 29,938,273 SID #265 39,585,453 39,585,453.% 2,585, 2,585, SID #266 3,754,34 3,754,34.%,34,,34, SID #268 6,74,52 6,74,52.% 2,358,578 2,358,578 SID #269 6,557,36 6,557,36.% 3, 3, SID #27 43,23,54 43,23,54.% 9,299,9 9,299,9 SID #272 62,544,57 62,544,57.% 5,565, 5,565, SID #274 8,78,398 8,78,398.%,65,,65, SID #275 46,838,395 46,838,395.% 3,585, 3,585, SID #276 64,238,6 64,238,6.% 2,59,335 2,59,335 SID #278 6,785,655 6,785,655.% 2,778,93 2,778,93 SID #279 8,43,567 8,43,567.% 735, 735, SID #28 4,787,35 4,787,35.% 2,36,62 2,36,62 SID #282 23,96,572 23,96,572.%,75,,75, SID #285 7,265,35 7,265,35.% SID #286 82,53,646 82,53,646.% 4,43, 4,43, SID #288 7,877,945 7,877,945.%,385,84,385,84 SID #289 8,266,32 8,266,32.%,34,45,34,45 SID #29 3,754,868 3,754,868.% 2,956,5 2,956,5 SID #29 25,853,963 25,853,963.%,9,,9, SID #292 53,4,265 53,4,265.% 9,73,338 9,73,338 SID #293 2,835,93 2,835,93.% 4,335,48 4,335,48 SID #294 2,597,898 2,597,898.% 2,893,478 2,893,478 SID #295 7,946,363 7,946,363.% 2,344,922 2,344,922 SID #296 7,57,637 7,57,637.% 2,3,56 2,3,56 SID #297 2,27,28 2,27,28.% 4,59,243 4,59,243 SID #298 92,542 92,542.% SID #299 2,223,74 2,223,74.% 8,37,527 8,37,527 SID #3,499,886,499,886.%,743,6,743,6 SID #3 2,742,299 2,742,299.% 3,669,59 3,669,59 SID #32,6,754,6,754.% 365, ,983 SID #33,43,67,43,67.% 2,468,576 2,468,576 SID #34 2,98,58 2,98,58.%,93,,93, SID #36 6,37,7 6,37,7.%,929,7,929,7 SID #38 994, ,662.% 795, ,583 SID #39 964,34 964,34.%,522,285,522,285 SID #3 263,4 263,4.% SID #32 263,4 263,4.% SID #33 445,73 445,73.% SID #34 94,483 94,483.% SID #35,443,69,443,69.% SID #36,443,69,443,69.% Subtotal,638,94,954,638,94,954 9,98,35 9,98,35 GRAND TOTAL 336,9,372,342 4,553,363,96,338,75,56 82,886,353 3