NEBRASKA LEGISLATURE

The official site of the Nebraska Unicameral Legislature

Sen. Lou Ann Linehan

Sen. Lou Ann Linehan

District 39

The content of these pages is developed and maintained by, and is the sole responsibility of, the individual senator's office and may not reflect the views of the Nebraska Legislature. Questions and comments about the content should be directed to the senator's office at llinehan@leg.ne.gov

Welcome
January 9th, 2019

Thank you for visiting my website. It is an honor to represent the people of the 39th legislative district in the Nebraska Unicameral Legislature.

You’ll find my contact information on the right side of this page, as well as a list of the bills I’ve introduced this session and the committees on which I serve. Please feel free to contact me and my staff about proposed legislation or any other issues you would like to address, and please include your address and telephone number.

Sincerely,
Sen. Lou Ann Linehan

By Erin Duffy / World-Herald staff writer

Published June 6th, 2019

 

The questions about flood recovery came fast and furious at an Iowa community meeting in April, just one month after floodwaters hit eastern Nebraska and western Iowa.

Several residents asked variations on the same question: What about taxes due on properties that had significant flood damage? Would residents still have to pay taxes on homes that are uninhabitable or farm fields that are too wet to plant?

“Don’t pay ’em,” someone shouted from the audience, to laughter and applause.

Nebraskans in disaster-stricken areas have another option besides tax evasion, thanks to a law change approved by legislators and signed by Gov. Pete Ricketts last month. Owners of properties destroyed or significantly damaged by flooding, a tornado or other natural disasters can request a new property assessment — what could amount to a tax break if officials agree that a property’s value has dropped.

That applies to all types of properties — homes, businesses and agricultural land. The measure amends a previous state law that required a property’s assessed value to be set as of Jan. 1 — no exceptions, even if a house burned down on Jan. 2.

State Sen. Steve Erdman, the amendment’s sponsor, actually introduced the bill last year and again this year before the March floods. The proposal gained new urgency, and supporters, afterward.

“Hopefully the word will get out,” said Debbie Churchill, the Dodge County assessor. “People, take advantage of it. Don’t wait until the last minute.”

There are fairly strict parameters and a narrow window to apply:

  • The damage has to have occurred between Jan. 1 and July 1 of the current assessment year.
  • “Significant property damage” is generally defined as damage exceeding 20% of the assessed value of land, a structure or the property’s total assessed value, if it’s in an area with a disaster declaration or if the property has been declared unlivable.
  • Owners have until July 15 to fill out and send in a form — available at http://www.revenue.nebraska.gov/PAD/forms/f_425.pdf — to their county assessor and county clerk.
  • The damage cannot be man-made — you can’t apply for a reassessment if your house caught fire because of a lit cigarette, for example.
  • A county board of equalization has final say on any assessment adjustments, which must be approved before July 25 or, if an extension is requested, Aug. 10.

Thousands of properties across Nebraska could be eligible for valuation adjustments. Churchill estimates that at least 800 homesin the Fremont area alone are substantially damaged, plus more in hard-hit towns like North Bend and Winslow. Roughly 900 have been affected by flooding in Douglas County, although not all may meet the damage threshold. In Sarpy County, hundreds, maybe 1,000 or more, homes, businesses and fields covered by sand or water could qualify for some property tax relief.

That’s not the case in Iowa.

Barring any change in state law, residents will have to pay full taxes on the preflood assessed value of their property. Iowa taxes are paid nearly two years in arrears, so the tax bills that will appear in mailboxes this August reflect valuations as of Jan. 1, 2018. Residents could appeal for a lower valuation due to flood damage, but that wouldn’t be reflected in tax bills until 2021, at the earliest.

“It’s difficult to tell people devastated by flooding, ‘Sorry, you got to pay taxes for two more years on your house that floated down the river,” said Brenda Mintle, the Fremont County, Iowa, Assessor.

Kay Askew lives in Omaha but owns and rents out two houses in Pacific Junction, Iowa, a small city inundated by floodwaters. Her tenants had to relocate and both houses have to be stripped of the ruined drywall, insulation and flooring inside. In April, she said it stung that she would still have to pay taxes on two properties that were all but destroyed.

Askew said she understands that taxes are paid in arrears, “but it still doesn’t seem right.”

After devastating flooding in the Cedar Rapids, Iowa, area in 2008, Linn County officials offered a tax abatement to displaced residents and business owners. For a one-year period, they could apply to not pay taxes while their property was unlivable or unusable. Local taxing entities, including school districts, had to sign on to the provision, and more than 2,700 applications were received.

Whether new valuations go into effect now or in two years, some towns and counties are already worried about the toll flood damage will take on the local tax base. If a portion of property valuations decrease in a small town, that could affect how much tax revenue is collected at a time when some places are scrambling for funds to fix mangled roads, bridges and water pipes.

“The fear is out there,” said Christina Govig, the assessor in Mills County, Iowa. “You’re going to lose so much value, you just are.”

In Nebraska, the possibility of tax savings and amounts will vary by circumstances. Even if a house was swept away in a flood, for example, the owner could still be taxed on the value of the land left behind. If someone renovates or rebuilds, the property valuation will change again. Because Nebraska taxes are paid one year in arrears, any adjusted valuation this year will show up on tax bills mailed in December and due in 2020.

State and county officials are taking different tacks to get the word out through traditional and social media sources. The Nebraska Department of Revenue uploaded the reassessment form on its website Wednesday. Sarpy County posted a notice on its website, the neighborhood app Nextdoor and Facebook groups, and is preparing a mailer to send out to property owners who may be eligible.

Douglas County Assessor Diane Battiato said, “I’d love to see radio stations do PSAs (public service announcements).”

Sarpy County Assessor Dan Pittman has no doubt that residents will apply — they’ve been calling his office since March.

Nebraska officials have one very important tip: document, document, document. Property owners applying for a reassessment should submit anything that shows the extent of the damage, such as photos, letters from the Federal Emergency Management Agency, contractor estimates or the difference between this year and last year’s crop production. Assessment teams may have to do on-site inspections, too.

“We need something besides just their word for it,” Dodge County’s Churchill said.

If you need any assistance from FEMA because of the floods you can find contact information below:

1-800-621-3362

1-800-462-7585 (TTY)

www.disasterassistance.gov

LB 295
February 27th, 2018

It has come to my attention that there is some confusion about my priority bill LB 295. Below is a fact sheet on this bill which will hopefully help clear up some of the confusion.

February 27, 2018

Facts and myths regarding LB 295, the Children’s Scholarship Tax Credit.

Myth: LB 295 takes money away from public schools.

Fact: This is not true. LB 295 does not take money away from public schools or any other program. If LB 295 becomes law, there will be no appropriation of state funds.

Myth: It is unconstitutional.

Fact: Tax deductions/credits for contributions to private institutions, which in turn provide for a public good, is a long-held matter of law. Numerous courts—including the United State Supreme Court—have effectively upheld tax-credit scholarships as clearly constitutional. In fact, each of these nine lawsuits brought against such laws in other states have ultimately failed. Courts have consistently ruled that (1) tax-credit scholarships do not demonstrably reduce state or local budgets or otherwise cause any harm, and (2) tax-credit scholarships are privately funded and thus do not expend taxpayer dollars. As stated in the previous myth, tax incentives are not public appropriations. For examples of court cases, see Arizona Christian School Tuition Organization v. Winn, 563 U.S. 125 (US Supreme Court, 2011), Gaddy v. Georgia Dep’t of Rev., 301 Ga. 552 (Ga. Supreme Court, 2017), McCall v. Scott, 199 So.3d 359 (Fla First Dist. Court of Appeal, 2016) (affirmed by Fla. Supreme Court on Jan. 18, 2017).

Myth: LB 295 will raise taxes.

Fact: LB 295 will continue a long-held tradition of allowing for favorable tax policy, which in turn educates over 38,000 children in private schools in Nebraska today at no cost to local or state taxpayers. Today, of the 350,000 K-12 students in Nebraska, 38,000 attend a private school, saving the state and local taxpayers $453,948,000 (38,000 x $11,946 [NE student cost per U.S. Census Bureau 2015]).

Myth: The students whose parents would access increased opportunities created by LB 295 are so dispersed, it will not save the state or local taxpayers any money.

Fact: Though the fiscal office states this as an assumption, they offer no evidence to support the claim. One third of Nebraska’s K-12 students live in one county, Douglas County. Nearly, two thirds of all K-12 students live in just three counties, Douglas, Lancaster and Sarpy Counties. The fiscal office’s claim that students are so widely dispersed LB 295 will not save money is not a sound claim. It should also be noted that OPS is already overcrowded and building new schools and updating older ones, which now requires almost a billion dollars in bonding indebtedness to meet their growing needs. Other schools in Douglas County are also requesting millions of dollars in new bonding authority because of overcrowding.

In just Douglas County, thousands of parents already opt their children into a school not in their home district. The largest number of students opt out of Omaha Public Schools into another area school and the state through the TEEOSA formula pays for it. See list below:
2,090 OPS students opt into Millard. Costs 2,090 x $9,500 = $19,855,000
1,658 OPS students opt into Westside. Costs 1,658 x $9,500 = $15,751,000
858 OPS students opt into Bellevue. Costs 858 x $9,500 = $8,151,000
581 OPS students opt into Ralston. Costs 581 x $9,500 = $5,519,500
456 OPS students opt in Papillion LaVista. Costs 456 x $9,500 = $4,332,000
Total funding for OPS students opting into other school districts = $53,608,500

Statewide, through the TEEOSA formula this year, $98,904,820 of option enrollment funding will flow to school districts, but as outlined above, over half of those students opting into another school district are in only one school district, OPS.

If this were a discussion about sound policy and saving money, LB 295 would sail through the Legislature. It is both the state’s fiscal interest and in the interest of Nebraska families to pass LB 295.

Bill would set rules for dyslexia education

LINCOLN — Christopher Holtzclaw can talk at length about the gravitational forces of different planets and successfully tackle his eighth-grade sister’s geometry homework.

But put a reading book in front of the 8-year-old and a different child emerges, a legislative panel was told Tuesday.

“He struggles mightily with reading, writing and spelling,” said his mother, Emily Holtzclaw.

He would try to avoid reading — “as if it was painful,” said his 14-year-old sister, Virginia. The boy would come home from school, pounding his forehead and screaming, “I’m an idiot,” his mother said.

Three years of asking teachers about the possibility of dyslexia got nowhere, said the boy’s parents, Emily and David Holtzclaw.

It was not until they pushed the matter, after going to a private consultant, that their son was given the tests needed to be diagnosed with the learning disorder.

That’s why the Omaha family joined several other testifiers in urging the Education Committee to support Legislative Bill 1052, introduced by State Sen. Patty Pansing Brooks of Lincoln.

The bill would require that every student identified with dyslexia be provided reading and writing instruction using an evidence-based approach backed by dyslexia experts. Pansing Brooks said the approach is laid out in a technical assistance document on dyslexia put out by the Nebraska Department of Education.

The bill calls for distributing that document to all teacher education programs, educational service units and school districts across Nebraska and incorporating it into rules and regulations for school accreditation, teacher education and special education.

The bill spells out that students would not need a medical diagnosis — only an educational one — to get help with dyslexia.

Finally, it would require that teacher education programs include instruction in dyslexia.

Pansing Brooks said the bill builds on 2017 legislation, which defined dyslexia in state law, and an interim study of Nebraska schools that she undertook with Sen. Lou Ann Linehan of Omaha.

Among supporters were the State Board of Education and State Education Association. There were no opponents.

 

I have been very busy in the first month of the 2018 legislative session. Here are some articles about what I have been working on so far. As always it is an honor to serve the 39th district.

 

LB 285:

“Legislative Bill 285, introduced by State Sen. Lou Ann Linehan of Omaha, would end the special consent requirement for HIV testing, while adding a requirement that pregnant women be tested for HIV.”                                                                                                                            –Martha Stoddard Omaha World Herald

http://www.omaha.com/livewellnebraska/opt-out-hiv-testing-bill-advances-to-second-round-in/article_52405eac-2280-5757-872d-04fb1af94d0a.html

 

LB 851:

“Introduced by Sen. Lou Ann Linehan of Elkhorn, the bill (LB851) would limit schools from paying superintendents and administrators a salary and benefits package “in excess of five times the compensation for a beginning teacher” of that school district.”                                               –Chris Dunker Lincoln Journal Star

http://journalstar.com/legislature/superintendent-pay-would-be-capped-at-times-that-of-beginning/article_6c57cce1-a6b5-571d-aa21-a63a6b3395cf.html

 

LB 651 and LB 1052

“Sen. Patty Pansing Brooks of Lincoln and Sen. Lou Ann Linehan of Elkhorn — who are often on opposite sides on education debates in the philosophically split Education Committee — are cosponsoring a bill on dyslexia with two other senators and worked together to craft an amendment to Linehan’s hotly debated reading bill introduced last year.”                                     –Margaret Reist Lincoln Journal Star

http://journalstar.com/news/local/education/reading-challenges-create-an-unlikely-alliance-in-the-legislature/article_5e1c8702-59bb-516d-a8b5-b2d71efce820.html

 

Nebraska School Choice Week:

“I need your help,” Sen. Lou Ann Linehan of Elkhorn told rally attendees — most of them students — who filled the Warner Chamber and the balconies surrounding it. “We only have a one-house Legislature. The other house is you. We need you to reach out to senators to pass LB295 to provide benefits to people willing to donate to scholarships (for private-school tuition).” –Margaret Reist Lincoln Journal Star

http://journalstar.com/news/local/education/at-nebraska-school-choice-rally-lawmakers-and-governor-urge-students/article_7d6dd3a8-bbcb-521b-9c02-de6eed59bd26.html

 

As always please feel free to contact me or my staff about any legislation or issues you may have questions on. My contact information is located at the top right of the page. Please include your name, address, and phone number.

Sincerely,

Senator Lou Ann Linehan

This past week I had the pleasure of touring some of our fine schools in Dawson, Hall, Adams, York, and Platte counties to hear about how we are helping kids with dyslexia and reading literacy. Below are some news articles from that trip.

http://www.theindependent.com/news/local/two-state-senators-visit-dodge-lincoln-elementary-schools/article_719590f8-b396-11e7-ae3a-3f975f583d86.html

http://columbustelegram.com/news/local/senators-sit-in-on-emerson-elementary-classes/article_60d44a9d-c0a4-5a25-baaf-464d45dd9ea7.html

http://nebraska.tv/news/local/nebraska-lawmakers-study-dyslexia-and-literacy

 

As a candidate for Legislature, I promised to fight for lower property and income taxes. As I campaigned door to door last year, I heard again and again that property taxes were much too high. People often referred to their property taxes as ridiculous. Since being elected last fall, I continue to consistently hear that property taxes are too high. I agree.

This evening, members of the Millard Public School Board will vote on whether or not to pursue a special election asking residents of the district to raise their taxes by supporting a nine-cent override of the district’s $1.05 levy for their general operating budget.

There is no doubt that Millard Public Schools offers its students an excellent quality education. Indeed, many districts look to Millard as an example. Still, elected officials have a duty to their constituents and all Nebraskans to provide accurate and transparent information about how taxpayer dollars are collected and spent.

Millard Schools are asking for this increase in tax funding even though:

1)    Millard Public Schools receive more in state aid than only two other public school districts in Nebraska.

2)    Only 38 of Nebraska’s 245 school districts receive more state aid per student than Millard.

3)    Millard’s poverty rate is half the state average.

4)    Millard property values have increased in the last two years.

5)    Millard receives over twice as much state aid per student than Elkhorn Public Schools or D.C. West, who are also members of the Learning Community.

6)    Millard receives almost half of its general budget from income and sales taxes on Nebraskans.

 

 

 

 

Millard Public Schools Mill Levy and TEEOSA Aid History

Property tax levy – The property tax levy shown includes bonding for school buildings. Millard is in a sweet spot as many of their buildings are paid for, but are not yet old. You will note that even with large increases in state aid in 2009/10 and 2010/11, their levy increased.

 

Levy Amounts and State TEEOSA Aid

2001-2017

 

Year                      Mill Levy           Total Mill Levy       TEEOSA Aid                 % Change in TEEOSA Aid

 

2001/02                1.25670            1.25670                    40,349,210.84               11.64%

2002/03                1.27746            1.27746                    43,617,862.27                8.1%

2003/04                1.32119             1.32119                    42,473,327.80               -2.62%

2004/05                1.29890            1.29890                  43,472,738.22                 2.35%

2005/06                1.28995            1.28995                   48,181,190.33                10.83%

2006/07                1.27958            1.27958                   49,767,642.35                3.29%

2007/08                1.20999            1.20999                  56,649,726.98                13.83%

2008/09                1.20997            1.20997                  57,769,518.75                 1.98%

2009/10                0.25000            1.20000                  75,769,526.04                 31.83%     Start of CL

2010/11                0.26000            1.21000                  87,232,779.00                 15.13%

2011/12                0.26000            1.21000                  72,057,188.00                 -17.4%

2012/13                0.26000           1.21000                  72,526,676.00                  0.65%

2013/14                0.27000           1.22000                  80,779,394.00                  11.38%

2014/15                0.30000           1.25000                  86,409,366.00                   6.97%

2015/16                0.29000           1.24000                  89,955,513.00                  4.1%

2016/17                0.27372           1.22372                  89,635,460.00                 -0.36%      End of CL

2017/18                                                                       75,766,971.00                  -15.47%

 

 

CL (Common Levy) – Each school in the learning community shared a ninety five cent ($0.95) levy from 2009/10 until the Learning Community ended in 2016/17.

https://www.douglascountyclerk.org/images/stories/Tax_Rates_by_Subdivision/2017/Tax_Rates_Levies_for_Douglas_County_Political_Subdivisions.htm

 

 

 

 

Total State Funding for Millard Public Schools

 

Total funding includes TEEOSA, Special Education funding, Homestead Exemption, Property Tax Credit, and State Apportionment.

From: Nebraska Department of Education Annual Financial Report (AFR) – Millard

Line 01-1-03000-000 Total State Receipts

 

Year                       Total State Receipts        % Change            Difference

2008/09                77,202,891.28

2009/10                90,055,542.62                     14.3%                    $12,852,651

2010/11                90,853,668.71                     0.98%                    $798,126

2011/12                91,200,318.74                      0.38%                    $346,650

2012/13                92,410,284.53                      1.3%                      $1,209,965

2013/14                100,744,791.19                    8.3%                      $8,334,506

2014/15                108,705,702.72                    7.4%                      $7,960,911

2015/16                112,396,214.31                     3.3%                      $3,690,512

 

Total State Aid amounts are only available through year 2015/16.

Total state funding has increased every year.

https://www.education.ne.gov/FOS/ASPX/Search.aspx?id=1

 

 

 

 

Below is a chart of the total amount of TEEOSA dollars each school district gets, sorted from the most aid received to the least amount of aid.

TEEOSA Spread Sheet By Teeosa Aid

 

Press Release

Lou Ann Linehan
State Senator, District #39
1117 State Capitol
Lincoln, NE 68509
402 – 471 – 2885

FOR IMMEDIATE RELEASE

Lincoln, NE – May 17th, 2017 -Senator Lou Ann Linehan announced today that she will be voting to support Governor Pete Ricketts’ line-item vetoes. Linehan said, “We are here today because the Appropriations Committee lowered the amount of money in the cash reserve from 3% to 2.5%. The Committee is gambling that the economy will improve during the next twelve months. I hope they are right, but hope is not a plan. Nebraskans are prudent. The Legislature’s decisions should reflect that prudence.”

“I don’t make these veto override decisions lightly. We should have made cuts in other areas, such as the $44 million to teacher’s retirement. The retirement account is sound, and it is unfortunate that we appropriated money to it versus the cuts we are making today. In addition, TEEOSA funding for K-12 education received a 2.3% increase this year, while most everyone else has been asked to make cuts.”

“We are not broke yet, but the possibility exists that we will be back this fall for a special session to deal with budget shortfalls. We need to act responsibly today, as painful as it is, so that we have a balanced budget, as required.”

###

 

Nebraska at a Glance Education

Sen. Lou Ann Linehan

District 39
Room #1305
P.O. Box 94604
Lincoln, NE 68509
Phone: (402) 471-2885
Email: llinehan@leg.ne.gov
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