Last week the special session continued as we worked to hammer out what the property tax relief package would look like. There is a lot of disagreement on what is the right way to address this very important issue in the state of Nebraska. What I shared in my last newsletter has developed into something different. I do believe now is the time to address the property tax crisis. We have all been called back to the State Legislature by Governor Pillen and we need to address this now.

Our state and our taxing authorities have a spending problem. Our state has reduced its state spending by $140 million which is a 2.5% reduction in spending. ALL taxing authorities MUST take a hard look at their budgets. This is not a valuation issue, but a levy problem as well as a spending problem. Just as we have to adjust our own personal budgets in order to make sure we are spending our income properly, the taxing authorities and state government must look at their budgets and tighten their belts to make sure they are spending correctly. It is in Nebraska state law that when valuations go up, levies shall reduce accordingly.

We need to broaden the base or we won’t get relief. There are $7 billion in sales tax exemptions and no one wants to give up their exemptions. Strength comes when everyone comes to the table and is willing to negotiate in good faith. Nebraska will begin looking at ALL taxing authorities to see how taxes are being used. The lobby has done a good job of bringing division to our body. It seems to be okay for some to keep their tax exemption, but not for others. Everyone needs to give a little to get a little. Everyone needs to come to the sandbox to play.

We pivoted to funding schools as it was never the intention of the state to fund public schools using property taxes. Currently, taxes paid to school districts comprise the largest share of most individuals’ tax bills. School districts levy nearly 60% of the total property taxes collected. Recent increases in agricultural land valuation have greatly impacted state aid to schools through TEEOSA (Tax Equity and Educational Opportunities Support Act). School districts are eligible to receive state aid through TEEOSA to supplement property tax revenue. Part of TEEOSA’s funding formula is based upon the property tax resources available in the district. Over the past few years, an increasing number of schools have become non-equalized and do not receive any state funds. These school districts, largely in rural areas, must then rely solely on property taxes. The formula is obsolete and MUST be revamped. Large schools will soon not be able to capitalize on the formula.

On Tuesday, August 20th, (day 17 of Special Session) we will either move forward with LB34 and Sine Die or if LB34 doesn’t pass, we could be there longer with other ideas presented. Stay tuned.

News from the Governor’s office

On August 7-8, Governor Pillen welcomed 600 leaders to Younes Conference Center North in Kearney for “One Nebraska: the Governor’s Summit on Ag and Economic Development” co-hosted by the Nebraska Department of Economic Development (DED) and the Nebraska Department of Agriculture (NDA).

“We have unique strengths as a state that we can brag about to bring in business,” said Governor Jim Pillen. “Nebraska has amazing people, abundant natural resources, and the most sustainable ag production on the planet. The Summit is a tremendous opportunity to strategize together about how we can make the most of these competitive advantages.”

This year’s event included a focus on retaining graduates and attracting new residents to Nebraska. The Summit also included an emphasis on Nebraska’s bioeconomy–exploring how the state can feed the world and fuel the future while contributing to a cleaner environment. The Nebraska Department of Natural Resources (NeDNR) led panel discussions on innovative practices to reduce water use and other crop inputs in order to safeguard Nebraska’s aquifer and surface waters.

The Nebraska Department of Transportation (NDOT) headed sessions to provide insight on how the State of Nebraska can support local governments in the pursuit of federal discretionary funds for broadband, roads, and bridges. NDOT’s launch of the Nebraska Infrastructure HUB aligns with Governor Pillen’s vision of increasing the state’s competitiveness for federal funding along with providing support to state and local partners in navigating the challenges involved with the application and administration processes. (Strimple, Laura and Urlis, Allan. Press Release. “Gov. Pillen Hosts ‘One Nebraska’ Ag and Economic Development Summit”. 09 August, 2024. https://shorturl.at/A2Uqz)

As always, I invite you to let me know your thoughts, ideas, concerns, or suggestions by calling my office at (402) 471-2716 or emailing me at jalbrecht@leg.ne.gov.

Special session continued this past week. The Revenue Committee worked August 5th and 6th to go over the 68 bills we heard in public hearings to put together a package to bring to the floor. Many ideas have been presented and a lot of work has been done. Everyone has their own ideas and it is hard to get 49 Senators on board. This is still a work in progress, but it is a start. This is a spending issue, not a valuation issue.

There are three main goals behind the plan:

• Educate our children
• Encourage grandparents and families to stay in Nebraska
• Help businesses thrive

Since I have been in the legislature, property taxes have been discussed and addressed. Previous forms of property tax relief that have passed in past legislative sessions were the Property Tax Incentive Credit Act in 2020 with $395 million in relief; also introduced in 2020, LB1107 Income Tax Credit for property taxes paid with $560.7 million in relief; and in 2023 the Community College Future Fund Expenses with $246.5 million in relief. In total $1.202 billion was devoted to property tax relief before this special session.

On Thursday, August 8th, senators and their staff were invited to attend a briefing over the package being put together. The Revenue Committee decided to use Senator Jana Hughes’s LB9 as the main vehicle. LB9 utilizes additional state aid to public schools to lower the maximum levy cap in order to provide property tax relief for Nebraska property tax owners. Under LB9 the state will fund schools, county jails, district court clerks, and NRDs. Changes to LB9 are the levy lid taken down from $1.05 to $0.25 for fiscal year 2025-26 and following years and add language similar to LB1107 which allows for any excess revenue about 103% from the prior years’ collection to be put into the Education Future Fund for property tax relief.

On Thursday, August 8th, Governor Pillen said “I deeply appreciate the extremely hard work being done by the majority of the Legislature to deliver transformative property tax reform to Nebraskans. These senators, who represent all political stripes and all corners of our state, are doing right by their constituents by engaging in tough negotiations, good faith exchanges of ideas, and collaboration with their colleagues to forge a compromise that will work for Nebraska. Their dedication is even more impressive given that it is moving forward under intense pressure by lobbyists fighting to protect special interest loopholes at the expense of hardworking Nebraska homeowners. I know that any plan passed by the Legislature will be a hard-fought compromise and that it will not include every provision I believe in and am fighting for. Nevertheless, I have profound respect for the work of the Legislature and look forward to signing that work into law.” (Strimple, Laura and Urlis, Allan. Press Release. “Gov. Pillen Commends Senators’ Good Faith Work to Fix Nebraska’s Escalating Property Taxes; Condemns Political Intransigence”. 08 August, 2024. https://shorturl.at/60GgM)

New program being launched from the Nebraska Treasurer’s office

The Enable Savings Plan is ecstatic to inform you that we are launching a new, free-to-use crowdfunding website to work alongside your Enable Savings Plan account. Crowdfunding is a way to raise money by collecting donations from family, friends, friends of friends, strangers, and more (like GoFundMe or Kickstarter). This new website can be found at givetoenable.com.

We recognize that account owners may not have extra funds to save for disability related expenses and that sometimes emergencies occur that can put a tremendous burden on the account owner and their families. As a result, we have developed a new website called Give to Enable. This website is available for all Enable account owners and will allow them to raise additional funds to help cover their disability related expenses. Account owners would need to set up their own profile with a description of their crowdfunding needs.

This crowdfunding page is a separate website and you will need to set up an account to utilize this crowdfunding website.

How to Make an Account:

1. Go to givetoenable.com
2.  Click on “Register” at the top of the screen.
3. Fill in all the boxes and click “Sign Up” at the bottom.
4. An email will go to an administrator, who will review your registration, and will contact you to let you know whether corrections need to be made or your account is approved and activated.
5. You can then login and upload a picture, and your account should then show up on the website under “Members”.
6. Feel free to share!

How to find your UGift code:

1. Go to enablesavings.com
2. Log into your account.
3. Choose “View and Invite savings with Ugift” from the menu on the left side of the profile page.
4. This will bring you to the Ugift page and you will see your six-digit alphanumeric code.

Want to Give?

1. Go to givetoenable.com
2. Click “Members” to read members’ stories, learn about their needs and decide who you would like to give to.
3. Copy the member’s Ugift code found on their profile and click the link for ugiftable.com.
4. Follow the instructions on the Ugift page to give.
5. At the end of the process, there will be a confirmation page. Print that page and keep for your records.
6. Using the Ugift code you contributed with, deduct the amount you gave on your Nebraska income taxes at the end of the year (up to $10,000 annually–$5,000 for married taxpayers filing separately).

If you have any questions, please email stacy.pfeifer@nebraska.gov.

As always, I invite you to let me know your thoughts, ideas, concerns, or suggestions by calling my office at (402) 471-2716 or emailing me at jalbrecht@leg.ne.gov.

This past week we had our first full week of Special Session. There were 81 legislative bills (LB) introduced and 24 legislative resolutions proposing constitutional amendments (LRCA) for a total of 105 bills, setting a record for number of bills introduced during a special session. Rule 9, which governs special sessions, indicated that all public hearings during a special session must be held within 5 calendar days after the date the bill, resolution, or gubernatorial appointment has been referred to the committee. Pursuant to this rule, committees had to complete their public hearings by Sunday, August 4th. The Revenue Committee had 68 bills referenced to them and we had to meet on Saturday in order to complete public hearings on all 68 bills.

Governor Pillen called this special session because he realizes this is a critical time for Nebraska and is bringing transformative property tax relief to all Nebraskans. This has been the number one issue in the state for the past 50 years and needs to be addressed now before it is too late. “Since the last legislative session, I have toured the state and held 26 townhalls to hear directly from Nebraskans. The message is clear, Nebraskans are struggling to balance a checkbook and continue to afford these tax increases,” said Governor Pillen. (Strimple, Laura and Urlis, Allan, 2024)

Over the past week we have listened to many ideas of how to address this issue including a bill on the EPIC option where there were only two opponents testifying in the hearing. We heard ways to address the issues with education funding where our main goal is taking care of teachers and educating our children. We are taking what we have learned in our committee hearings and are trying to enhance what Governor Pillen put in The Nebraska Plan to Cut Property Taxes, the Playbook. There is much more to come as we work together to address this important issue.

Monday and Tuesday the Revenue Committee, of which I am a member, regrouped and put together a package for consideration by the full Legislature. Wednesday, we convened at 1:00 p.m. and took up the gubernatorial confirmation reports that were advanced by their respective committees. Thursday, August 8th, debate begins on the property tax package from the Revenue Committee and the funding components from the Appropriations Committee. Late nights are scheduled for Thursday and Friday evenings with the potential to work a full day on Saturday.

News from the Governor’s Office
From July 15-24, Lieutenant Governor Joe Kelly and a 20-plus member team traveled to Indonesia for a trade mission. Indonesia is Southeast Asia’s largest economy, the world’s fourth-most populous country, and offers substantial market opportunities for Nebraska products. Indonesia is one of the top 10 export markets for Nebraska at $139 million and has a rapidly rising GDP (gross domestic product) and growing population. Top exports from Nebraska include soybeans/soybean meal, corn, wheat, and beef.

The group’s robust 10-day itinerary included meetings with the U. S. Grains Council, beef import associations and visits to a feed mill, a fueling station that utilizes ethanol and a tempeh factory. Tempeh is a very popular dish in Indonesia and representatives of the Nebraska Soybean Board said they were excited to explore opportunities to increase exports.

“Importers are very interested to know about how our products are grown and raised. They value family connections and sustainability–all things that are important in Nebraska agriculture–and makes our state a standout in the food products we have to offer,” said Lt. Gov. Kelly. With that in mind, he and Director Sherry Vinton from the Nebraska Department of Agriculture spoke frequently about the quality of family farming operations and the pride that goes into raising the best Nebraska products possible.

Lt. Gov. Kelly said all aspects of the trade mission were productive, with plenty of opportunities for Nebraska, considering Indonesia’s growing population of 270 million people.

“Nebraska helps to feed the world and their customers are demanding higher quality meat products, which is where we fit right in,” said Lt. Gov. Kelly. (Strimple, Laura and Urlis, Allan. Press Release. “Lt. Governor Kelly & Delegation Tout Opportunities from Trade Mission”. 31 July, 2024. https://shorturl.at/VZLhf)

Dakota Thurston County Fair
The Dakota Thurston County Fair Parade on Thursday, August 1st was a great success. It was so nice to have great weather to watch or participate in the parade. Turnout for the parade was incredible. Hats off to those who organized the parade and helped it run smoothly.

I was honored to stand with generations of Albrechts at the Extreme Bull Riding event on August 3rd as they received the Aksarben Farm Family Award, in partnership with the Nebraska Farm Bureau and the Nebraska Aksarben Association of Fair Managers, celebrating Nebraska’s agricultural heritage by awarding the Albrecht family with the Pioneer Award for owning land in Thurston County for 100 years.

As always, I invite you to let me know your thoughts, ideas, concerns, or suggestions by calling my office at (402) 471-2716 or emailing me at jalbrecht@leg.ne.gov.

Governor Pillen called us back to Lincoln on July 24th with a proclamation for a special session on property taxes beginning on July 25th at 10:00 a.m. The first three days were spent introducing bills that fit into what the governor laid out in his proclamation. Public hearings began on Monday, July 29th. YOU are an important part of this process.

We here at the Legislature appreciate hearing all viewpoints on the bills that come before each committee. You are invited to participate in person or by submitting public comments online. Online written comments may be submitted for:

• Legislative Bills–go to nebraskalegislature.gov, proceed to Bills and Laws on the left side of the page, and enter the bill number.
• Amendments–via the calendar, once scheduled.
• Agency Hearings–via the calendar, once scheduled.
• Gubernatorial appointments–via the calendar, once scheduled.
• Second hearing on a bill–via the nebraskalegislature.gov and then select the bill number just as you did for legislative bills.

Steps for submitting public comment:

1. Go to nebraskalegislature.gov and select ‘Bills and Laws’ on the left side of the page.
2. Under ‘Bills and Laws’, click on “Search Bills”.
3. Under Search Bills and Resolutions, enter your Legislative Bill (LB) number and click the search icon.
4. Once you reach the bill page, under history, click on “submit comments online for LB”.
   1. Before submitting a comment there is a submission statement to read.
   2. The ability to submit written comments will become available when the LB has been scheduled for a hearing.
   3. To confirm your submission, a link from Nebraska Legislature with a subject line of Verify your Written Comment for LB# will be sent to the email you submitted. This step MUST be completed for EVERY comment submitted.
5. Enter your written comment. There is a limit of 500 words.

The deadline to submit and verify a comment for the hearing record is the day of the hearing by 8:00 a.m. Central Time.

If you would like more information on how to be a part of the public hearing process, go to https://nebraskalegislature.gov/committees/public-input.php. I would encourage everyone to participate in the public hearing portion of the bill process by showing up in person or submitting a comment online.

Update on lawsuit on LB574–Let Them Grow Act
Friday, July 26th, the Nebraska Supreme Court ruled to uphold L. B. 574, the law that bans abortions at 12 weeks and gender-affirming care for minors. The law had been tied up in a legal battle after Planned Parenthood tried to block its enforcement earlier this year, claiming the bill violated the state’s single-subject rule.

The Nebraska Supreme Court wrote in its conclusion “After our review of the facts of this case and our historical legal precedent wherein we have rarely found violations of Nebraska Constitution article III, §14, we find no merit to Planned Parenthood’s argument that L. B. 574 contains more than one subject in violation of article III, §14. We affirm the decision of the district court.”

Governor Pillen weighed in shortly after the court’s ruling. “I am grateful for the court’s thorough and well-reasoned opinion upholding these important protections for life and children in Nebraska. I was honored to partner with faithful allies and leaders across the state to combine the abortion ban with protections for kids against irreversible sex change surgeries. We worked overtime to bring that bill to my desk, and I give thanks to God that I had the privilege to sign it into law. I immediately directed our state government agencies to swiftly bring these protections into effect.”

I am delighted with the ruling of the Nebraska Supreme Court. The challenge presented to the court was on children and health which falls under the title of the bill “Let Them Grow”. I am sorry so much time has been spent on LB574 as it went through the court system following its passing in 2023.

(Portions taken from Klinger, Sarah. (2024) “Nebraska Supreme Court upholds law banning abortion after 12 weeks, gender-affirming care for minors”. KETV Omaha [online] [Accessed 26 July, 2024] https://shorturl.at/qWA14)

As always, I invite you to let me know your thoughts, ideas, concerns, or suggestions by calling my office at (402) 471-2716 or emailing me at jalbrecht@leg.ne.gov.

As many of you are aware, Governor Pillen has told us to save the dates of July 25-August 15 for a special session to discuss property taxes. The official proclamation has not been given, but the governor is telling us we are going to start on July 25th. In the meantime, Governor Pillen has been traveling around the state hosting town halls to discuss his plan for property taxes as well as listening to Nebraskans about their thoughts and ideas. On Thursday, July 18th, the governor held a press conference where he laid out “The Nebraska Plan to cut property taxes”. I would like to take time this week to go over the plan and what we may be discussing during special session in the days and weeks ahead.

Special Session/Property Tax Plan
The Nebraska Plan to cut property taxes would slash property taxes paid by Nebraskans by an average of 50 percent, representing the largest property tax cut in Nebraska history. A copy of the plan is available on the Governor’s website at https://governor.nebraska.gov/nebraska-property-tax-plan.

“In a few short years Nebraskans will be paying $1 million a day in property taxes. That’s $6 billion a year. Property taxes are hurting young people, our seniors, homeowners, renters, farmers, business owners. We need state senators to enter the upcoming special session with the determination to fix this issue immediately,” said Governor Pillen.

During the news conference, Senator Linehan outlined key objectives of the comprehensive tax proposal which include:

• Slashing property taxes by an average of 50%
• Having the state assume greater funding of K-12 public schools
• Ensuring that investments in public safety are protected and exempt from hard caps on local government tax collections
• Placing limits on local tax collections
• Identifying massive savings at the state level and running state government like a business

“Local spending is a significant issue when it comes to ever-rising property taxes, and one that we need to finally address,” said Senator Linehan. “If local governments want to collect more in property taxes, then the decision should be left to taxpayers. That is flexible and fair. It creates a pathway for community growth, but with reasonable controls.”

Local government spending has caused property taxes to balloon by $1 billion in the last five years. “While we call for spending restraint at the local level, we need to do the same in state government. When we talk about running government like a business, this is integral to the goal,” said Governor Pillen. “Money saved can be directed to providing property tax reform, which is necessary to making us more competitive and ultimately, to growing Nebraska.”

In addition to expanding state funding of public schools, which would be phased in over three years, and limiting local property tax collections, cutting state expenditures is a significant and necessary feature of reducing property taxes. The plan cuts state spending by $350 million, leverages $235 million in idle cash funds, and uses federal funds to supplant general funds.

The elimination of 114 tax exemptions would generate an estimated $950 million in property tax relief. Food and medications would remain untouched, but things like cigarettes, candy, pop, games of skill, and other items would be taxable, as they are in other states. “Special interest groups have been very successful in carving out tax exemptions,” said Governor Pillen. “Over time, they have eroded our tax base. This proposal better balances the state’s three-legged stool (income tax, sales tax, and property tax) and broadens the base, putting the choice to spend in the hands of consumers.”

Further, the plan calls for retooling credits to taxpayers, so they are loaded on the front end, instead of taxpayers having to claim them on the back end. In 2022, over half of all Nebraska property taxpayers did not claim these benefits.

On page 10 of the published “The Nebraska Plan to cut Property Taxes playbook” (https://governor.nebraska.gov/nebraska-property-tax-plan) is a QR code or go to email link (https://bit.ly/3VViRyl) to calculate how you will directly benefit.
(Strimple, Laura and Urlis, Allan. Press Release. “Gov. Pillen Releases Property Tax Reduction Plan Ahead of Special Session”. 18 July, 2024. https://shorturl.at/nmok2)

As always, I invite you to let me know your thoughts, ideas, concerns, or suggestions by calling my office at (402) 471-2716 or emailing me at jalbrecht@leg.ne.gov.

I would like to take this opportunity to congratulate those who participated in the Dixon County Fair July 5-10. Good luck to those participating in the Dakota-Thurston County Fair and the Wayne County Fair coming up in a few weeks. I look forward to watching our grandkids, friends, and neighbors as they participate in this year’s fairs.

The Winnebago Tribe is having their 158th Homecoming Celebration “Commemorating the Return of Chief Little Priest and the Ft. Omaha Company A Scouts” on July 26th at the Winnebago Veterans Memorial Park in Winnebago. This is a great opportunity to interact with their community and the Winnebago culture. For more information, go to https://winnebagotribe.com/winnebago-pow-wow-2024/.

Bill Update
This week I would like to finish going over portions of LB1317, one of the two Revenue Committee priority bills. LB1317 makes changes intended to improve the accuracy of currently required reports on inheritance tax collected by counties and creates a collection system to intercept an individual’s gambling winnings to pay off any child support debts or unpaid taxes. This bill also allows a publicly owned stadium in a metropolitan class city to qualify for state assistance under the Sports Arena Facility Financing Assistance Act.

• LB1218, introduced by Senator Bostar, imposes an excise tax of 3 cents per kilowatt hour on the electricity used to charge electric and plug-in hybrid electric vehicles at a commercial electric vehicle charging station beginning January 1, 2028. This bill also increases the additional registration fee for each motor vehicle powered by an alternative fuel from $75 to $150. The additional fee for a plug-in hybrid electric vehicle is $75. An electric supplier may own, maintain and operate a direct-current, fast-charging station for retail services only at a location that is at least 15 miles from a privately owned station and at least one mile from a federally designated alternative fuel corridor.
• LB1295, introduced by Senator von Gillern, creates the Financial Institution Data Match Act. The measure requires the state Department of Revenue to operate a data match system with each financial institution doing business in Nebraska. Under the system, the department will provide financial institutions a list of individuals with unpaid taxes that the institutions will match to their account records. Institutions will provide the department with a list of all matches.
• LB1305, introduced by Senator Ben Hansen of Blair, expands the definition of bullion and adds or subtracts net capital gains or losses to or from federal adjusted gross income, unless the gain or loss is derived from the sale of bullion as a taxable distribution from a retirement plan account. The Good Life Transformational Projects Art, passed by the Legislature last year, authorizes the state Department of Economic Development to approve for “good life districts” that meet certain thresholds related to investment and job creation. Transactions within a district are subject to a reduced state sales tax rate of 2.75%.
• LB1374, introduced by Senator Linehan, a city may–with voter approval–establish an economic development program for an area of the city included in a good life district and appropriate local sources of revenue to pay for development costs.
• LB1389, introduced by Senator Bostar, exempts broadband equipment from personal property tax if it is deployed in an area using federal Broadband Equity, Access and Deployment program funds or in a qualified census tract located in a metropolitan class city and used to provide internet access at certain speeds.
• LB1397, introduced by Senator Dave Murman of Glenvil, excludes land used for commercial purposes that are not agricultural or horticultural–such as land used for a solar farm or wind farm–from the definition of agricultural and horticultural for valuation purposes.
  (“Session Review: Revenue”. Unicameral Update. 13 May, 2024. https://update.legislature.ne.gov/?p=36628)

As always, I invite you to let me know your thoughts, ideas, concerns, or suggestions by calling my office at (402) 471-2716 or emailing me at jalbrecht@leg.ne.gov.

Bill Update
This week I would like to go over portions of LB1317, one of the two Revenue Committee priority bills. LB1317, introduced by Senator Lou Ann Linehan of Elkhorn, was a placeholder bill. As amended it contains the provision of several other bills heard by the committee this session. This bill contains portions of 12 other bills heard in committee. I will cover six bills this week and finish the rest next week.

• LB863, introduced by Senator Linehan, eliminates an income tax deduction for amounts received as annuities under the Federal Employees Retirement System.
• LB893, introduced by Senator Teresa Ibach of Sumner, business equipment involved in the manufacturing or processing of liquid fertilizer or any other chemical applied to crops–or the manufacturing of any liquid additive for a farm vehicle fuel–qualifies for a property tax exemption under the ImagiNE Nebraska Act.
• LB1043, introduced by Senator Terrell McKinney of Omaha, requires certain nonprofit organizations that own or acquire underutilized tax-exempt property in a high-poverty area to develop the property within three years.
• LB1093, introduced by Senator Eliot Bostar of Lincoln, updates the First Responder Recruitment and Retention Act which provides tuition assistance to qualifying first responders. The provisions expand and clarify the definition of first responder to include any law enforcement officer and professional firefighter. They also, with exceptions, prohibit an employer from canceling a first responder’s individual or family health insurance policy if the first responder suffers serious bodily injury from an event that occurs while the first responder is acting in the line of duty.
• LB1134, introduced by Senator R. Brad von Gillern of Elkhorn, interest on refunds and additional taxes due as a result of a decision on a property’s valuation by the Tax Equalization and Review Commission will begin to accrue 30 days after the decision. The provisions also allow two commissioners to constitute a quorum to hear and determine appeals or petitions.
• LB1217, introduced by Senator Bostar, updates requirements for owners of rent-restricted housing projects and changes how county assessors calculate valuation for those projects. They also allow the owner of a sales-restricted house to apply to the county assessor for a special valuation. Under the provisions, certain nursing and assisted living facilities will receive a property tax exemption based on the percentage of occupied beds provided to Medicaid beneficiaries. LB1217 also applies a property tax exemption to the commons area of a building that is owned by a charitable organization and used for student housing. (“Session Review: Revenue”. Unicameral Update. 13 May, 2024. https://update.legislature.ne.gov/?p=36628)

News from the Governor’s Office
Two executive orders (EO)were issued on July 1, 2024 from the office of Governor Jim Pillen to assist in the transportation of agricultural products and aggregates in the aftermath of storm damage and flooding that happened primarily along the MIssouri River. Governor Pillen declared a state of emergency starting June 22nd.

Executive Order 24-06 waives trucking requirements for the overweight transport of goods for 60 days on all interstates and highways. Companion EO 24-07 allows commercial motor vehicle operators to exceed drive times to complete the delivery of much needed commodities and assist in the speedy repair of key infrastructure, including railroads. It is in effect for 14 days. It is noted the EOs do not trigger the dynamic pricing prohibition for transportation network companies. (Strimple, Laura and Urlis, Allan. Press Release. “Executive Order Issued to Assist in Transportation of Ag Products & Aggregates”. 1 July, 2024. https://shorturl.at/vLSiL)

As always, I invite you to let me know your thoughts, ideas, concerns, or suggestions by calling my office at (402) 471-2716 or emailing me at jalbrecht@leg.ne.gov.

I want to wish everyone a safe and Happy 4th of July. I hope you are able to spend time with family and friends as we celebrate the birth of our nation’s independence from Great Britain. I would like to share a few safety tips with you from the National Safety Council.

• Choose fireworks that are age appropriate. Kids under 12 should never handle any fireworks, including sparklers. Teens should be supervised.
• Plan your show to avoid having fireworks come down on people, houses and cars. Remember, wind often changes direction.
• Have at the least, a bucket of water available and a garden hose ready to go.
• Have a first aid kit nearby and know burn first aid–just in case.
• Wear close fitting clothes and sturdy shoes or sneakers.
• Use a “designated shooter” who is alcohol free and wearing safety glasses!
• Light fireworks one at a time, then move back quickly.
• Never light fireworks in a container.

(Taken from “Don’t Go Out with a Bang!”. National Safety Council Nebraska. 26 June, 2024. https://safenebraska.org/application/files/6116/2463/3393/Fireworks_tips_sheet.pdf)

Flooding Update

The weekend of June 22nd we had flooding from the Missouri River which affected Dakota City and South Sioux City. Mayors, city administrators and other elected officials assisted in preparing the emergency declaration and keeping residents up to date on what was going on. An emergency declaration has been filed for Dakota City, South Sioux City, and Dakota County with the Nebraska Emergency Management Agency.

I would like to give a big shout out to Deanna Hagberg, Dakota County Emergency Manager, for taking care of business with the flooding in and around the South Sioux City and Dakota City areas. Thank you for allowing me to ride along. Deanna is one busy lady who cares for all the residents and the property and above all the safety of first responders.

Other thanks goes to the Dakota City and South Sioux City Police and Fire Departments for patrolling the flooded areas in order to keep people out of the flood waters and to monitor the situation. Thank you to the Nebraska State Patrol and Nebraska Department of Transportation for their efforts in rerouting traffic from I-29 to Highway 12 to Highway 20 and keeping traffic running smoothly. A huge thank you to all the volunteers who have stepped up to help fill sandbags, help their neighbors, and just be available to help as needed.

Our prayers go out to Minnesota, South Dakota, and Iowa as they are also dealing with the flooding in their respective states.

Special Session and Property Taxes

As you may have heard last week, Governor Pillen is calling a special session to address property taxes beginning on July 25th. An official proclamation has not been issued, but we have been called to set aside July 25-August 15th to be back in Lincoln.

Over the past month or so, Governor Pillen has been hosting town hall meetings throughout the state to discuss property taxes, offer his suggestions for addressing them, and listen to those in attendance for their concerns and thoughts. In 2023, Nebraskans paid about $5.3 billion in property taxes, $3.7 billion in income taxes and $2.3 billion in sales taxes. Of those taxes, Pillen said “it’s supposed to be the opposite.” Nebraska State statute says that if valuations go up, then levies must go down the same amount, but boards are overriding the levies. Governor Pillen said, “We need to tighten our belts and stop spending. We need to focus on what we need and stop saying yes.”

His new proposal calls for much more expansive changes than he had pushed during the legislative session. He is calling for broadening the state sales tax to cover a host of currently exempted goods and services. “I’m a believer we can’t touch food because we have a lot of people in need, and obviously medicines, but I’m open to anything else,” he said, adding that he would also exempt other types of healthcare.

The governor told the listeners on his call in radio show that the plan is a work in progress and many details have yet to be worked out. “These conversations are living and breathing,” he said. “We don’t have everything etched in stone. There’s a lot of work and we’re getting ideas as we get the plan formulated.”

Pillen said his plan would include hard caps on local government spending to prevent property taxes from increasing again. He said the caps should hold spending flat or allow increases only for inflation, unless voters authorize larger increases. (Portions taken from Stoddard, Martha. “State would fund schools under Pillen tax proposal”. Omaha World Herald. 24 June, 2024. https://shorturl.at/vKd1P. Accessed 24 June, 2024. and Wendling, Zach. “Gov. Pillen eyes Nebraska taking over K-12 school funding instead of local property taxes”. Nebraska Examiner. 25 June, 2024. https://shorturl.at/SptVo. Accessed 25 June, 2024.)

As always, I invite you to let me know your thoughts, ideas, concerns, or suggestions by calling my office at (402) 471-2716 or emailing me at jalbrecht@leg.ne.gov.

I would like to take this opportunity to congratulate Hoskins on their quasquicentennial (125th). What a great accomplishment for this small town with a big heart. I look forward to celebrating with them.

We enjoyed attending Winside’s “Old Settlers” Family/Kids Day on Sunday, June 16th. It was a thrill to attend the 9th Annual Gene Topp Memorial Car/Truck/Tractor Show that began with the presentation of colors by American Legion Post #252. We watched the Kiddies Parade and then enjoyed homemade pie and ice cream at the auditorium. We finished our day by listening to the Burt Heithold Band before heading home.

Bill Updates
This week I would like to go over LB867, one of the two Natural Resource Committee priority bills and one of the Speaker priority bills, LB1030.

Under LB867, introduced by Senator Bruce Bostelman of Brainard, the state Game and Parks Commission may maintain a hunting and fishing guide and outfitter database on its website and charge a registration fee to administer it. Applicants who meet the bill’s requirements will be placed in the database for three years. Six other bills were included in LB867.

• LB866, sponsored by Senator Bostelman, eliminates a requirement that at least one member of the Nebraska Power Review Board be an accountant and increases the number of consecutive terms a member may serve from two to three. The bill allows no more than one person who has been a director, officer, or employee of any electric utility or an elective state officer to serve on the board at the same time. LB866 also increases the per diem for most board members from $60 to $100 and raises the cap on total annual pay from $6,000 to $7,000.
• LB868, introduced by Senator Bostelman, extends the Petroleum Release Remedial Action Cash Fund’s sunset date from June 30, 2024 to June 30, 2028. It also directs investment earnings to the fund and repeals a provision allowing transfers to the state’s General Fund.
• LB971, sponsored by Senator Loren Lippincott of Central City, requires the commission to issue upon application a free, one-day hunting permit, habitat stamp, and Nebraska migratory waterfowl stamp to any veteran who is a Nebraska resident and was discharged or separated under honorable conditions. The permit and stamps are valid only on Veterans Day in the year in which they are issued.
• LB1001, introduced by Senator Danielle Conrad of Lincoln, requires the commission to establish a migratory waterfowl hunting season for veterans and members of the armed forces during which those individuals may hunt as long as they have a valid hunting permit and all required stamps.
• LB1406, introduced by Senator Rita Sanders of Bellevue, requires the commission to offer an annual park entry permit to active-duty military members who are stationed in Nebraska. The fee is $5, regardless of residency.
• LB636, introduced by Senator Joni Albrecht of Thurston, prohibits political subdivisions from enacting any ordinance or other policy that restricts or prohibits the types or fuel sources of energy that natural gas utilities, natural gas transmission companies, and certain other entities may use or deliver to serve customers.

LB867 passed on a vote of 47-0 and took effect immediately. It was approved by Governor Pillen on April 15, 2024. (Taken from “Session Review: Natural Resources”. Unicameral Update. 13 May, 2024. https://update.legislature.ne.gov/?p=36621)

The County Bridge Match Program, created by the Legislature in 2016 and administered by the state Department of Transportation, provides state funding to accelerate the repair and replacement of deficient bridges on the county road system. LB1030, introduced by Senator Bruce Bostelman, creates the County Bridge Match Working Group, which will develop criteria for program participation, as well as for county matching fund requirements. The group will score applications and award funds. The governor will appoint two of the group’s members from a list of county highway superintendents, county surveyors or county engineers submitted by a statewide association representing county officials. The department director will select three department members to serve on the group. LB1030 requires the state treasurer to make two $4 million transfers, one in 2024 and one in 2025, from the Road Operations Cash Fund to the Transportation Infrastructure Bank Fund to be used for the County Bridge Match Program. LB1030 passed on a vote of 47-0 and took effect immediately. It was approved by Governor Pillen on April 15, 2024. (Taken from “County bridge working group created”. Unicameral Update. 15 April, 2024. https://update.legislature.ne.gov/?p=36477)

I would like to take this opportunity to thank Governor Pillen for hosting town halls in South Sioux City and Wayne to discuss his plan to address high property taxes in Nebraska. He has been hosting town halls throughout the state for the past several weeks. He has informed us to set aside July 26th-August 15th for a special session to address the property tax issue. He is looking at broadening the base by looking at all tax exemptions, capping taxing authorities to control spending, and funding public schools. I appreciate Governor Pillen taking time to talk to the citizens of Nebraska in order to keep them informed on how he is trying to address the property tax issue.

As always, I invite you to let me know your thoughts, ideas, concerns, or suggestions by calling my office at (402) 471-2716 or emailing me at jalbrecht@leg.ne.gov.

The nation’s first Father’s Day was celebrated on June 19, 1910, in the state of Washington. However, it was not until 1972–58 years after President Woodrow Wilson made Mother’s Day official–that the day honoring fathers became a nationwide holiday in the United States. (History.com authors. “Father’s Day 2024”. History.com. 31 January, 2024. https://www.history.com/topics/holidays/fathers-day)

Father’s Day was this past Sunday, June 16th. I would like to take this opportunity to wish all the fathers and grandfathers in the district a Happy belated Father’s Day. I hope you were able to enjoy time with your family.

Bill Update
This week I would like to go over LB1329, one of the two Education Committee priority bills.

LB1329, introduced by Senator Dave Murman of Glenvil, updates the Nebraska Career Scholarship Act by transferring its administration from the state Department of Economic Development to the Coordinating Commission for Postsecondary Education. The bill expands the definition of “first-time freshman” to include dual enrollment graduates, updates scholarship eligibility to a 3.0 GPA or higher and aligns reporting with census data to consider all eligible programs, retention, and graduation data. LB1329 modifies language regarding the State Board of Education policies on truancy and allows school boards to determine the length of behavioral intervention training for employees. Eleven other bills were amended into LB1329.

• LB550, sponsored by Senator Beau Ballard of Lincoln, allows K-12 students to attend a public school outside their district once in elementary, middle, and high school, for a total of three times before graduation.
• LB673, introduced by Senator Ben Hansen of Blair, provides grants to schools that adopt a policy to provide emergency response mapping data to law enforcement agencies.
• LB855, sponsored by Senator Danielle Conrad of Lincoln, prohibits school districts from contracting with a collection agency to assess or collect interest, fees, or other monetary penalties for outstanding debts on a student’s school lunch or breakfast account.
• LB962, introduced by Senator Justin Wayne of Omaha, requires public schools to exclusively use the Gall-Peters or AuthaGraph projection map for teaching purposes in the classroom.
• LB1012, sponsored by Senator Lynne Walz of Fremont, allows the Qualified Capital Purpose Undertaking Fund to be used for abatement projects to address school safety infrastructure concerns.
• LB1083, introduced by Senator Conrad, expands the Nebraska Career Scholarships to include a program of study in education, engineering or early childhood education as an eligible program of study for scholarship eligibility for private colleges and community colleges.
• LB1328, introduced by Senator Murman, amends statutes that refer to school districts by class size by adding the newly proposed classes as applicable. Class I encompasses school districts with a population of fewer than 1,500 inhabitants, maintaining both elementary and high school grades under the governance of one school board; Class II comprises school districts with a population ranging from 1,500 to fewer than 5,000 inhabitants, maintaining both elementary and high school grades under the governance of one school board; Class III encompasses school districts with a population between 5,000 and fewer than 200,000 inhabitants, maintaining both elementary and high school grades under the governance of one school board.
• LB1331, introduced by Senator Murman, represents proposals by the Nebraska Department of Education (NDE) to address a variety of issues it believes can be administered more effectively. Such issues include truancy, option enrollment, graduation requirements, alternative teacher certification, student loan repayment assistance, innovation and improvement grant programs, Summer Food Service program, special education expenditures, programs for learners with high ability, behavioral health, state lottery funds, behavioral awareness training, and the College Pathway Program. This bill modernizes and harmonizes language to match current practices and eliminates outdated language as well as clarifies language and wording to match current state statutes, federal language, and current practices.
• LB1339, introduced by Senator Tom Brewer of Gordon, permits certain school districts to authorize security personnel and off-duty law enforcement to carry firearms on school grounds and at school-sponsored activities. Participating school districts are required to have a written policy regarding qualifications, training, and the appropriate use of force. The provision does not apply to public elementary or secondary schools in Class III, IV, or V school districts.
• LB1377, sponsored by Senator Walz at the request of the Governor, directs the State Board of Education to create model policies addressing behavioral intervention, management, and student removal, with training frequency left to school boards. School districts must adopt these policies by August 1, 2025, and staff training aligning with the policies is required from the 2026-27 school year. Similar requirements apply to dating violence policies and training. The State Board of Education is also authorized to establish minimum school security standards, including reasonable training for security personnel.
• LB1385, introduced by Senator Kathleen Kauth of Omaha at the request of the Governor, streamlines the approval application process for teaching certificates and creates reciprocity among states for their issuance. (Portions taken from “Omnibus education bill approved”. Unicameral Update. 12 April, 2024. https://update.legislature.ne.gov/?p=36409)

As always, I invite you to let me know your thoughts, ideas, concerns, or suggestions by calling my office at (402) 471-2716 or emailing me at jalbrecht@leg.ne.gov.