(1) If the department finds that creation of the good life district would not exceed the limits prescribed in subsection (4) of section 77-4404 and the project described in the application meets the eligibility requirements of this section, the application shall be approved.

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(2) A project is eligible if:

(a) The applicant demonstrates that the total new development costs of the project will exceed:

(i) One billion dollars if the project will be located in a city of the metropolitan class;

(ii) Seven hundred fifty million dollars if the project will be located in a city of the primary class;

(iii) Five hundred million dollars if the project will be located in a city of the first class, city of the second class, or village within a county with a population of one hundred thousand inhabitants or more; or

(iv) One hundred million dollars if the project will be located in a city of the first class, city of the second class, village, or sanitary and improvement district within a county with a population of less than one hundred thousand inhabitants;

(b) The applicant demonstrates that the project will directly or indirectly result in the creation of:

(i) One thousand new jobs if the project will be located in a city of the metropolitan class;

(ii) Five hundred new jobs if the project will be located in a city of the primary class;

(iii) Two hundred fifty new jobs if the project will be located in a city of the first class, city of the second class, or village within a county with a population of one hundred thousand inhabitants or more; or

(iv) Fifty new jobs if the project will be located in a city of the first class, city of the second class, village, or sanitary and improvement district within a county with a population of less than one hundred thousand inhabitants; and

(c)(i) For a project that will be located in a county with a population of one hundred thousand inhabitants or more, the applicant demonstrates that, upon completion of the project, at least twenty percent of sales at the project will be made to persons residing outside the State of Nebraska or the project will generate a minimum of six hundred thousand visitors per year who reside outside the State of Nebraska and the project will attract new-to-market retail to the state and will generate a minimum of three million visitors per year. Students from another state who attend a Nebraska public or private university shall not be counted as out-of-state residents for purposes of this subdivision; or

(ii) For a project that will be located in a county with a population of less than one hundred thousand inhabitants, the applicant demonstrates that, upon completion of the project, at least twenty percent of sales at the project will be made to persons residing outside the State of Nebraska. Students from another state who attend a Nebraska public or private university shall not be counted as out-of-state residents for purposes of this subdivision.

(3) The applicant must certify that any anticipated diversion of state sales tax revenue will be offset or exceeded by sales tax paid on anticipated development costs, including construction to real property, during the same period.

(4) A project is not eligible if:

(a) The project includes a licensed racetrack enclosure or an authorized gaming operator as such terms are defined in section 9-1103, except that this subdivision shall not apply to infrastructure or facilities that are (i) publicly owned or (ii) used by or at the direction of the Nebraska State Fair Board, so long as no gaming devices or games of chance are expected to be operated by an authorized gaming operator within any such facilities;

(b) The project received funds pursuant to the Shovel-Ready Capital Recovery and Investment Act or the Economic Recovery Act, except that this subdivision shall not apply to any project located in a qualified inland port district; or

(c) The project includes any portion of a public or private university.

(5) Approval of an application under this section shall establish the good life district as that area depicted in the map accompanying the application as submitted pursuant to subdivision (1)(b) of section 77-4404. Such district shall last for thirty years and shall not exceed two thousand acres in size if in a city of the metropolitan class, three thousand acres in size if in any other class of city or village, or, for any good life district created within a qualified inland port district, the size of the qualified inland port district.

(6)(a) Prior to July 1, 2024, any transactions occurring within a good life district shall be subject to a reduced state sales tax rate as provided in subdivision (5) of section 77-2701.02.

(b) On and after July 1, 2024, any transactions occurring within a good life district shall be subject to a reduced state sales tax rate as provided in subdivision (6) of section 77-2701.02.

(7) After establishment of a good life district pursuant to this section, a good life district applicant may adjust the boundaries of the district by filing an amended map with the department and updates or supplements to the application materials originally submitted by the good life district applicant to demonstrate the eligibility criteria in subsection (2) of this section will be met after the boundaries are adjusted. The department shall approve the new boundaries on the following conditions:

(a) The department determines that the eligibility criteria in subsection (2) of this section will continue to be met after the proposed boundary adjustment based on the materials submitted by the good life district applicant; and

(b) For any area being removed from the district:

(i) The department shall solicit and receive from the city or village in which all or a portion of the good life district is located confirmation that no area being removed is attributable to local sources of revenue which have been pledged for payment of bonds issued pursuant to the Good Life District Economic Development Act. Confirmation may include resolutions, meeting minutes, or other official measures adopted or taken by the city council or village board of trustees; and

(ii) Either the department has received written consent from the owners of real estate proposed to be removed from the good life district, or a hearing is held by the department in the manner described in this subdivision and the department finds that the removal of the affected property is in the best interests of the state and that the removal is consistent with the goals and purposes of the approved application for the good life district. In determining whether removal of the affected property is consistent with the goals and purposes of the approved application for the good life district, the department may consider any formal action taken by the city council or village board of trustees. Proof of such formal action may include resolutions, meeting minutes, or other official measures adopted or taken. Such hearing must be held at least ninety days after delivering written notice via certified mail to the owners of record for the affected real estate proposed to be removed from the good life district. The hearing must be open to the public and for the stated purpose of hearing testimony regarding the proposed removal of property from the good life district. Attendees must be given the opportunity to speak and submit documentary evidence at, prior to, or contemporaneously with such hearing for the department to consider in making its findings.

(8) After establishment of a good life district pursuant to this section, but within twelve months after the approval of the original application or after any modification is made to the boundaries of a good life district pursuant to this section, a city or village in which any part of the applicable good life district is located may file a supplemental request to the department to increase the size of the good life district by up to one thousand acres. Such supplemental request shall be accompanied by such materials and certifications necessary to demonstrate that such increase would not negatively impact the criteria that were necessary for the original establishment of such good life district.

(9) After establishment of a good life district pursuant to this section and after any modification is made to the boundaries of a good life district pursuant to this section, the department shall transmit to any city or village which includes such good life district within its boundaries or within its extraterritorial zoning jurisdiction (a) all information held by the department related to the application and approval of the application, (b) all documentation which describes the property included within the good life district, and (c) all documentation transmitted to the applicant for such good life district with approval of the application and establishment of the good life district. Such city or village shall be subject to the same confidentiality restrictions as provided in subsection (3) of section 77-4404, except that all such documents, plans, and specifications included in the application which the city or village determine define or describe the project may be provided upon written request of any person who owns property in the applicable good life district.

(10) After establishment of a good life district that exceeds one thousand acres in size, the good life district applicant may apply to the department to establish development and design standards for the good life district. Such standards may include, but are not limited to, standards for architectural design, landscape design, construction materials, and sustainability, but may not require property owners to utilize specific contractors, professionals, suppliers, or service providers. The department may approve the standards after holding a hearing after one hundred eighty days’ notice to all property owners in the district if the department finds that the standards will ensure a comprehensive and cohesive character and aesthetic for development in the good life district, and that the standards will further the purposes of the Good Life Transformational Projects Act. The development and design standards must be commercially reasonable and consistent with terminology and accepted practices in the architecture industry, must not conflict with any building code or other similar law or regulation, and must not impose an undue burden on property owners in the district. If approved, the standards shall apply to all new construction inside of the good life district. Notwithstanding the foregoing, any such standards established by the department shall be in addition and supplemental to any local zoning, building code, comprehensive plan, or similar requirements of the city or village, which requirements of the city or village shall control to the extent of any conflict with any design standards established by the department.

(11) Demonstration of meeting the required new development costs for purposes of subdivision (2)(a) of this section may be established by evidence submitted by the good life district applicant, the city or village where the good life district is located, or any other person which submits satisfactory evidence to the department.