Frequently Asked Questions

A Good Life District is a special economic development tool that was created by the Nebraska Legislature in 2023 through the passage of the Good Life Transformational Projects Act. The Good Life Transformational Act has been amended since 2023, with recent changes made in the 2025 Legislative Session by LB 707. In summary, these districts provide targeted incentives to encourage business growth, attract new visitors, and enhance infrastructure investment in designated communities.

In order to utilize the rebated State sales tax dollars generated from the Good Life District, State Statute requires the City Council to adopt a Good Life District Economic Development Program. The Program is essentially a plan detailing what the revenue can be used for within the District. State Statute outlines the eligible expenses; therefore, the Program would need to align with those eligible expenses. 

"Shall the City of Kearney be authorized to establish a good life district economic development program for any area within the City which is included in a good life district established pursuant to the Good Life Transformational Projects Act, and shall the City be authorized to appropriate the local sources of revenue collected within such good life district program area, which may include local option sales and use taxes and occupation taxes, established pursuant to and as permitted by the Good Life District Economic Development Act; provided that the City shall not use any property tax dollars for such program, but may appropriate sales tax receipts collected within the Good Life District and remitted by the State of Nebraska for such program?"

VOTE FOR or AGAINST

      I vote FOR authorizing the City to establish a good life district economic development program.

      I vote AGAINST authorizing the City to establish a good life district economic development program.

• If the vote does not pass, the City will still receive the rebated state sales tax funds; however, the City would have very little flexibility to reinvest the funds back into Kearney’s priority needs.
• In addition, the City would be forced to act as the developer—competing directly with the private sector and taking on all upfront costs for public infrastructure. The City would then have to wait for future development to generate enough sales tax revenue to reimburse itself. This shifts the financial risk from private developers onto local taxpayers.
  

The Kearney Good Life District will be located on a 200-acre tract of vacant land surrounding the City’s SportsPlex.

• The Developer will privately finance the majority of the development of the Kearney Good Life District.
• Once businesses are open and generating sales tax, the City will receive 50% of the State sales tax collected on transactions occurring in the Kearney Good Life District for the duration of the District (30 years).
• The rebated sales tax dollars will be used to reimburse eligible project costs as outlined in State statute.
• The Kearney City Council will consider scheduling an election to ask Kearney voters to authorize a Good Life District Economic Development Program. If approved, the program will shape how the Kearney Good Life District will function. The program will include the appropriate uses of the funding including reimbursement for costs of constructing public streets, signage, lighting, water, sewer, and stormwater infrastructure.

The State and Local Sales Tax rates will NOT change. The State will remit 50% of the State sales taxes collected on transactions in the Kearney Good Life District to the City. The State sales tax rate will remain at 5.5%, while the City’s voter-approved local option sales tax rate will remain at 1.5%. Half of the State’s sales tax rate (2.75%) will be rebated back to the City to fund eligible project costs. 

Example Customer Bill — Retail Purchase in Kearney Good Life District

• Keeps State sales tax dollars in Kearney to invest in Kearney
• No increase in sales tax, sales tax rates remain the same
• Expands the tax base (property and local option sales tax) to help ALL of Kearney 
• Provides more shopping, eating, and entertainment options for residents
• Increases the speed of development around I-80 and the City’s SportsPlex
• Increases the opportunities to attract visitors and stimulate tourism
• Allows Kearney to compete with other large communities in the state and region to attract large-scale economic development

No changes will be made to the existing trail. In fact, the vision for the Kearney Good Life District includes expanding the trail network throughout the area, creating more opportunities for recreation, connection, and safe mobility.

The area is located within both the 1.0% and 0.2% annual chance floodplains. All development within the floodplain is required to be built a minimum of 1-foot above the base flood elevation. Additionally, the Central Platte Natural Resource District has formally approved the Watershed Protection and Flood Prevention Operation (WFPO) Plan for Elm-Turkey Creeks. Once constructed, this project will intercept floodwaters west of Kearney and divert them south under I-80 to the Platte River. This project is expected to significantly mitigate flooding in southern Kearney, similar to what was experienced in 2019. The following link provides more information about Central Platte NRD’s plan: https://storymaps.arcgis.com/stories/5a104fadbc674bda9d8f85d9c1458582.

The original development plan included several multi-story apartment buildings to be constructed along the north and west side of the Good Life District. The increased retailers, restaurants, etc. will require more employees and bring more people to the community; therefore, the overall plan accounts for market-rate housing to expand residential options in the community as well.

The Good Life District will support all of Kearney by expanding the city’s sales tax base and adding new amenities that draw more people to shop, dine, work, and spend time here. That increased activity helps fund citywide services, infrastructure, and future improvements.

A stronger mix of amenities also makes Kearney more attractive to families, young professionals, and businesses—benefiting the whole community. Other areas are already seeing this momentum: North Kearney has experienced reinvestment, and Downtown continues to grow with new businesses, enhanced lighting on The Bricks, and a planned Art Alley through Kearney Cultural Partners. Together, these efforts strengthen every district and support a more vibrant, connected Kearney.

Kearney has two State sales‑tax programs that apply in parts of the same general area:

• Good Life District only:

The City receives 50% of the State sales tax to support Good Life District eligible expenses such as public infrastructure.

• SportsPlex Turnback District only:

The City receives 70% of the State sales tax to pay off SportsPlex bonds.
This program ends once $17 million is collected.

• Overlap areas (both programs):
  The City receives 50% for the Good Life District, and 35% for the SportsPlex Turnback for a total of 85% of the State sales tax.

The two districts were created at different times, under different laws, for different goals, so their boundaries do not line up.

No. The effective sales tax rate of 7.0% stays the same: state sales tax rate of 5.5% and local option sales tax rate of 1.5%. This program simply redirects half of the existing State sales tax back to the City for specific purposes. 

Businesses in the Good Life District are selected and recruited by private developers, not the City.

The City receives the funds, and they can be used to reimburse either the City or a private developer — but only for eligible expenses under the Good Life District program, such as public infrastructure within the district.

Increased development will attract more traffic. The City is currently conducting a traffic impact study to better determine roadway and intersection improvements within the district and the surrounding region, including evaluating improvement options for the Talmadge Street and 2nd Avenue intersection. Dollars from the Good Life District revenue can then be utilized to fund necessary roadway improvements.