Julie and I traveled to Broomfield, Colorado, last week to attend the Farm Foundation summer meeting. I was fortunate to be invited into the membership of this organization approximately 15 years ago, and I try to never miss their summer meeting. Farm Foundation is comprised of just over 200 individuals from across the country involved in the food chain. This includes large producers, chemical and seed company executives, farm equipment manufacturers, economists, environmentalists, and others involved in the food supply. Meetings are held twice a year in January and June and focus on topics impacting the industry.

The theme for this meeting was “Bridging the Urban and Rural Divide.” What a timely topic. Tours and discussions focused on the challenges created by competing water needs, pressure to remove industrial agriculture from urban areas, and rural voices in heavily divided states.

Our meeting began on Wednesday with tours of various agri-businesses in the area. One of the stops on our tour was SkyWay Foods. SkyWay owns a building that hosts space for multiple food company start-ups. After the tour, I could not stop thinking about the fact that the building had a one-and-a-half-inch water main serving the building at a cost of $240,000 dollars. This only included the costs for the tap. This gave the right to purchase the water used within the building.

Another stop on the tour was Root Shoot Malting, a farming operation that produces a selection of craft base and specialty malts for multiple craft beer producers. They farm approximately 2,000 acres that they irrigate from surface water rights. The water shares that they purchased for $80,000 several years ago are now worth $600,000 per share today. Time will tell how long farmers in the area will find it more tempting to sell the water shares as the prices rise over time as the residential growth continues.

On day two, one session included a panel discussion dealing with the challenges of keeping a reliable supply of water available to all users as the population grows and the demand for water increases.

As much as I was tempted to mention the Perkins County Canal project, I thought it best not to bring it up since I was not close to the exit at the time. This will certainly add to the drama of Colorado’s water concerns as Nebraska continues down the road with further development. As I think about water challenges in Colorado, I have a renewed appreciation for the Ogallala aquifer and what a huge asset it is to our region. Protecting it will continue to be a priority of mine.

While touring the National Western Center, we toured the property’s packing plant. We learned along the way that there is a potential ballot initiative in the Denver area that would ban livestock slaughter within the city limits. This, of course, would put this facility out of business.

We also learned about the efforts to introduce wolves into parts of Colorado where ranchers are raising cattle. The State has already released ten wolves and plans to release another 15 in the near future. These kinds of intrusions into the rural lifestyle are clearly an example of the rural/urban divide. Given the population base in Denver and the other metro areas in Colorado, farmers and ranchers are clearly in the minority. How to bridge the gap and bring about a better appreciation for the consequences of these efforts will remain a challenge, not just in Colorado.

I look forward to continuing to hear from you regarding issues that are important to you. It is a privilege to serve as your State Senator, and I will continue to give my full effort to make a positive difference for the District and the State. You can reach me at mjacobson@leg.ne.gov or 402-471-2729.

Nebraskaland Days is in full swing, and once again, the region is playing host to many visitors who travel from all over to be a part of the festivities. I was really pleased that Governor Pillen chose to host one of his property tax task force meetings here in North Platte. Until now, all the meetings have been held in Lincoln at the Governor’s residence. This task force includes a cross-section of Nebraska State Senators from across the state consisting of Revenue Committee members, a member of the Appropriations Committee, a former State Senator, and a few members at large that served on the task force held last summer. The goal is to get a bi-partisan consensus from this group and then share the conclusions with the rest of the members of the Legislature to determine if there are 33 votes to pass the proposal.

Because the most recent meeting was held on Thursday morning in North Platte, many of the members arrived the night before and were able to join us at the Nebraskaland Days rodeo on Wednesday evening. It was a wonderful opportunity to showcase North Platte and the Buffalo Bill Rodeo. The Governor rode a horse in the rodeo’s grand entrance and First Lady Suzanne Pillen joined Julie and I in the carriage, along with State Treasurer Tom Briese and his wife, Joan. Everyone in attendance had a wonderful time.

In addition to holding the task force meeting in North Platte, the Governor also held a town hall on Thursday at Mid-Plains Community College. I was happy that approximately 50 residents attended the meeting and expressed their views. I must say that the comments from the group helped to demonstrate why it is so hard to fix the problem. Although everyone wants to see lower property taxes, there was very little consensus on how to achieve that goal.

If we want lower property taxes, we need to do one of two things (or both). We must lower spending, or we must find alternate funding for expenditures supported by property tax dollars. All state funds are already allocated, so if we wish to redirect those funds to property taxes, we must reallocate funds or raise more revenue. We can raise more revenue by increasing other tax streams, raising fees, or growing the economy at a faster pace. I have always believed that since sales taxes generate far less funding than both property and income taxes, this should be the first place to look. Having a broad tax base that includes all three forms of existing tax categories is, in my mind, the fairest way to fund public needs. But no matter how we generate the funding, we must slow spending if we ever want to get ahead.

Although the task force is still working on a final plan, I can tell you that I would personally favor a plan that would slightly lower sales tax “rates” at the state level but broaden the base. The base could be broadened by removing many of the items that were once on the sales tax rolls but since removed over the ensuing years. I also believe that these new items should not include business or agricultural inputs and should not include groceries, medicine, or essential living expenses such as rent and utilities. By keeping these exemptions, a very small portion of the remaining disposable income of the average household would be subject to any new sales taxes.

If we can raise new revenue, those funds could then be combined with the current LB1107 tax credit to fund direct property tax relief. This will not only help homeowners and ag producers, but renters will also see relief when landlords no longer have to increase rents dramatically to keep up with climbing property taxes.

The Governor has publicly discussed the concept of having the state take over public school funding in much the same fashion as we recently took over the funding for community colleges. Under this plan, operating funding would come solely from the state, with local property taxpayers only paying for existing bonded indebtedness. Any new bonding would be subject to a bond election. This would significantly lower the mill levy for public schools, which in turn would lower your property taxes.

I would also be in favor of capping local spending by tying it to the rate of inflation plus “real” growth. Real growth would be defined as any new tax base created by new construction as opposed to increasing in values of existing property due to inflation. As I have said on many occasions, we have a spending problem that must be curbed. Without spending reforms, our tax problem will never be solved, regardless of the form of taxation.

I look forward to continuing to hear from you regarding issues that are important to you. It is a privilege to serve as your State Senator, and I will continue to give my full effort to make a positive difference for the District and the State. You can reach me at mjacobson@leg.ne.gov or 402-471-2729.

This week marks the beginning of Nebraskaland Days, Nebraska’s official statewide celebration. Since its inception in 1968, North Platte has been the site for this annual celebration that attracts visitors from all over the world. It is a major tourist attraction for this area and one that takes an enormous amount of planning and volunteer hours. I have always said that this board is the hardest-working board in the area. This year’s celebration will mark the last year of David Fudge’s involvement since he chose to retire from serving as the Executive Director after last year’s celebration. He, however, has continued to stay on in a part-time capacity to assist with the transition. I want to take a moment to thank David for all he has done over the years, leading this organization to continue improving the event and making the performances even more impressive.

This week, many residents have gotten their property tax valuation notices. As in previous years, this has prompted many to believe that the increases in value will result in an equal increase in property taxes. Because of this belief, I want to once again walk everyone through the p

Each year, the local tax assessors are charged with visually inspecting a certain number of properties to estimate their assessed value (based on specific criteria) as of January 1 of the tax year. All the individually assessed values are added together and used to ultimately calculate the taxes due once every local political subdivision completes its budgets for the coming year. Once budgets are completed, the mill levy is determined for each subdivision by dividing the total budgets by the gross property tax assessed values. So, until the budgets are approved, we do not know the total tax request or what the mill levy will be to calculate the tax. If you believe your tax assessed value is too high, you can appeal the value to your local county board who also serves as the Board of Equalization. If you disagree with their determination, you can appeal to the Tax Equalization and Review Commission to get a second opinion.

I get several emails each year from constituents saying that their tax-assessed value went up double digits even though they made no improvements to their home. Keep in mind that these values are not reviewed every year, so your increase could very likely be a change from the past three years. It is also important to remember that valuations consider the local market. As the cost of housing has increased substantially and the housing shortage has significantly increased the demand for existing housing, market values have risen accordingly. In most cases, your property could very well be worth more than the tax-assessed value if your home was listed for sale with a realtor.

If you are concerned about your property taxes, I encourage you to attend the budget meetings for your local political subdivisions. You have a right to understand what is going into their budgets and if all the budgeted items are necessary. This is your opportunity to express your opinion and impact the final tax number.

Simultaneously, the Governor has assembled a representative group of State Senators to serve on a task force to create a plan to reduce property taxes by as much as 40%. I expect that the plan agreed to by the group will be circulated to the rest of the members of the Legislature to see if there are sufficient votes to pass the bill in a special session. If so, a special session would likely occur in late July or early August.

Although this group’s discussions are not yet public, I can confirm that two members support the EPIC tax plan and have offered ideas that could be incorporated into this new legislation.

Although I agree with increasing sales tax collections, I continue to have reservations about EPIC as proposed. First, the ballot initiatives would ban any other form of taxation other than a consumption tax or excise tax in our state constitution. The language taxes all new goods and services except groceries. There is no specific carve out for business inputs. It’s also unclear what the initial tax rate would have to be to raise enough revenue to cover state and local expenses. EPIC supporters say 7.5%, while others suggest a rate as high as 22%. What happens if the rate is set too low and the state does not collect sufficient tax revenue? The state is not allowed to borrow, so there would be no choice but to massively cut spending at all levels.

I also have concerns regarding asking the Legislature to allocate tax dollars equitably to all parts of the state once since all tax dollars would be collected at the state level. With only 16 senators representing the third congressional district, how well will we fare when it comes to getting those tax dollars back? Keep in mind that only the Legislature can allocate state spending.

I look forward to continuing to hear from you regarding issues that are important to you. It is a privilege to serve as your State Senator, and I will continue to give my full effort to make a positive difference for the District and the State. You can reach me at mjacobson@leg.ne.gov or 402-471-2729.

Before moving to legislative issues, I wanted to first mention that Julie and I took the time to attend the first annual Boots n’ Beef Music Festival at Pals Brewing Company south of North Platte last week. What a great event! It was a wonderful opportunity to listen to some great music and enjoy some outstanding refreshments. If you did not attend this year, look for the date next year. This is a can’t miss event!

Over the past several weeks, I have responded to several questions regarding a possible special session of the legislature later this summer. My answer continues to be: it depends on whether there’s something 33 Senators can agree on. It would be easy to wait until next year to move a plan forward since the elections will be over, the term-limited Senators will be done, and at least 15 new state Senators will join the body. Based on the primary election results, it is likely that there will be a similar number of conservative Senators in the legislature next year. However, Governor Pillen has no interest in putting off meaningful property tax relief.

The Governor is holding regular meetings to discuss options for property tax relief, which is clearly his highest priority. He has assembled a good cross-section of current state Senators who have committed to meeting on a near-weekly basis to craft a draft plan that the body can possibly support. The group is limited to current and one former state Senator, all of who have agreed to keep discussions private until a final plan can be worked out. However, I can share some background on the issues we are facing.

During this past session, LB388 was the Revenue Committee’s priority bill designed to create the funding mechanism to provide an additional property tax credit. Had the bill passed in its final form, it would have broadened the sales tax base and combined this new revenue with the current LB1107 income tax rebate to create a second property tax credit that would be credited against your local property taxes. Unfortunately, we could not reach a consensus on what items to add to and increase on the sales tax rolls and if “shifting” property tax to sales tax is a good tax policy. I feel strongly that if we do not add groceries, prescription drugs, essential goods, and business inputs, it makes sense to better distribute the tax burden by broadening the sales tax base.

Although we haven’t yet agreed on a solution, no one’s arguing that our current system is well-balanced. In 2023, local political subdivisions across the state collected property taxes totaling just over $5.3 billion. The state, in turn, provided $345.6 million in property tax credits to Nebraskans and reimbursed local subdivisions for $142 million worth of Homestead exemptions. Local cities also collected some additional sales taxes from their “local option” sales taxes but at much lower rates than what the state collects. Meanwhile, the state collected $2.3 billion in state sales taxes (5.5% rate) and approximately $4.3 billion in income taxes. Clearly, property taxes are leading the way when it comes to tax burden.

Not only are more property taxes collected than sales and income taxes, but property taxes have ballooned quickly. In 1985, local property tax collections across the state totaled $1 billion. It took 18 years for that total to grow to $2 billion. Just eight years later, we hit $3 billion; six years after that, we hit $4 billion. At the current rate of growth, total property tax collections will soon total $6 billion.

From my vantage point, we have seen a huge tax shift to property taxes due primarily to a lack of fiscal restraint, unfunded mandates, and unfettered budget growth. I am confident that future plans will address all these issues. Without addressing local property tax growth, there will never be enough funding from the state to reduce the property tax burden. The Governor has publicly stated that he will be asking lawmakers to frontload the LB1107 credits, place hard caps on local government spending to about 2%-3% annual increases, and trim $500 million in state spending without eliminating services. This would be in addition to expanding certain sales tax exemptions. We still have much work to do.

I look forward to continuing to hear from you regarding issues that are important to you. It is a privilege to serve as your State Senator, and I will continue to give my full effort to make a positive difference for the District and the State. You can reach me at mjacobson@leg.ne.gov or 402-471-2729.

On Monday, we had the opportunity to observe another Memorial Day and pay our respects to all those men and women who gave their lives for our country while serving in the armed services. This is also a time when we can personally reach out to thank all of our Gold Star Families. The Gold Star Family tradition began during World War I when military families displayed flags or banners that included a blue star for every family member serving in the war. In the event of death, they changed out the blue star for a gold star.

As I drive back and forth to Lincoln, I often listen to audiobooks to help pass the time. I recently listened to “No Place to Hide: A Brain Surgeon’s Long Journey Home from the Iraq War,” the first book published by Retired Airforce Major W. Lee Warren, MD. Dr. Warren performed over 200 brain and spine surgeries while deployed at a field hospital in Iraq. I would encourage everyone to get his book to understand better the working conditions and the trauma that went along with serving in the Iraq War. Dr. Warren is an incredibly talented neurosurgeon who now lives in North Platte with his wife, Lisa, where they operate the brain and spine wing at Great Plains Health. His book is a testament to some of the challenges and unbelievable conditions our military personnel face to protect our way of life.

Every Memorial Day, I am reminded of one of the final scenes in the popular movie “Saving Private Ryan.” The movie centers around a Gold Star Family with all three sons serving in World War II. Two of the sons were killed, and the third son, James Ryan, is still in combat. The military decides that his family has sacrificed enough and sends a team to bring James home. James’ retrieval team faces many battles, capped off by the battle at the bridge where their leader, Captain John H. Miller, is fatally shot and killed. Captain Miller tells Private Ryan with his dying breath, “Earn this… earn it.” The movie then skips ahead to Private Ryan taking his family to the cemetery, where he kneels down at the headstone of Captain Miller and says: “I hope that, at least in your eyes, I’ve earned what all of you have done for me.”

I cannot help but ask myself whether I have earned all that the men and women in the military have done for me. So many have given their lives so that I could grow up and raise my family in the greatest nation in history. God bless those who serve, and God bless America.

In addition to remembering those who lost their lives, I also use this day to thank all those who served who came home with a permanent disability, whether mental or physical. These individuals also deserve our respect and our help. As your State Senator, I will continue to focus legislation, whenever possible, to help our veterans spend the rest of their lives comfortably. I will again be introducing a bill to provide disabled veterans with less than full disability a way to reduce the property taxes on their homes. I will also work to make healthcare more affordable and available to those who gave so much.

In closing, I want to recognize my friend and colleague, Colonel Tom Brewer, who will be term-limited after his eight years in the Nebraska Legislature. Senator Brewer earned three purple hearts and is finishing up another 30-day trip to Ukraine, where he has worked alongside Ukrainian soldiers fighting for their freedom. Thank you, Tom, for your service, your friendship, and your leadership.

I look forward to continuing to hear from you regarding issues that are important to you. It is a privilege to serve as your State Senator, and I will continue to give my full effort to make a positive difference for the District and the State. You can reach me at mjacobson@leg.ne.gov or 402-471-2729.

Last week, we celebrated National Police Week, as well as Peace Officers Memorial Day on May 15. The week is a solemn observance in the United States that pays tribute to the local, state, and federal peace officers who have died or been disabled in the line of duty. I was truly honored to be asked by Lieutenant Newton to say a few words to those in attendance at the North Platte Law Enforcement Memorial located at Iron Horse Park.

In my remarks, I shared how fortunate we are to live in rural Nebraska, where people respect those who put their lives on the line every day to protect our way of life and maintain law and order. Over the past few years, it has become apparent that many in larger cities throughout the U.S. don’t share those sentiments. It has been interesting to watch all those in cities who lead “defund the police” efforts who now are seeing the negative impacts that these initiatives have caused. Downtown areas that have lost many of their business, which have been replaced by homeless encampments, gang activity, and increases in drug activity.

I recall having coffee with a member of the State Patrol a couple of years ago. I asked him what went through his mind when he pulled over out-of-state vehicles, given all the drugs that travel down our interstates and highways. He told me he just focused on his training and knew this was simply part of his job. I think that sentiment runs throughout the law enforcement community. We should all be grateful for everyone who has chosen a career in law enforcement and pray for them every day as they put their lives on the line “doing their job.” They can count on me to support them to the best of my ability to ensure that they have the training, equipment, and support they need to do the best job they can.

Although I hadn’t initially planned to address the mailer many of you received from the Holland Children’s Movement prior to Election Day, I understand that some of you were curious about this organization and its motives. The Holland Children’s Movement, an Omaha-based organization primarily funded by Suzie Buffett, advocates for progressive causes. Their goal, which I believe we can all support, is “to ensure Nebraska children and families are prioritized in budget and policy decisions.” However, there are times when I find myself in disagreement with their methods to achieve this goal.

I take issue with many of the statements made on their mailer. First, they suggested that I do not support public schools because I voted for LB1402, which increases access to private schools through certain types of scholarship funding. My vote on LB1402 was not a condemnation of our public schools and did not shift any funding away from our public education. In fact, LB1402 is in line with how the state treats students in public education. For several years now, we have allowed parents to choose which public school their children can best fit in through option enrollment. The Legislature provides funding to the public schools that accept “option” students into their schools. LB1402 simply carries this concept one step further. I voted for the bill because it saves the state $15 million annually and allows low-income parents to have the same opportunities for their children to have the best opportunities for their children. Moreover, the statement ignores my participation in a strong bipartisan effort last year to send an additional $324 million in additional state aid to K-12 public schools.

Second, the mailer claimed I took away the right of local governments to determine if someone is safe to carry a concealed weapon by voting for LB77. In reality, very few of the local ordinances affected by the preemption provisions of LB77 dealt with whether someone was “safe” to carry. Instead, the bill reduces administrative burdens that keep citizens from enjoying their Second Amendment rights and makes sure laws are uniform across the state so they are easier to comply with. I have long supported the Second Amendment and will continue to do so in the future.

I also was called out for voting against LB840, the Poverty Elimination Action Plan Act, which passed on a vote of 28-19-2. The bill requires all cities with over 50,000 people to create plans to eliminate poverty. I don’t think a lack of planning or desire has stopped community leaders from eliminating poverty. There are many worthy government-funded programs to help those who are truly in need. Growing up in poverty myself, I can tell you that establishing a strong work ethic by getting a job and earning your way can do wonders to encourage self-esteem and open up our true potential. If we can grow our economy, more opportunities for employment and education will be available to every Nebraskan. But we can’t grow if we continue to push unfunded mandates – like the one in LB840 – down on our local governments. These plans will be paid for with property taxes, which is a tax burden that continues to harm all Nebraskans and local businesses.

Finally, I was criticized for my vote to sustain the Governor’s Veto of duplicative spending in LB814, one of the 2023 budget bills, a vote that was framed as a vote “against affordable healthcare.” I absolutely support affordable healthcare when achieved the right way. That is why I sponsored LB1087, the Hospital Quality Assurance and Access Assessment Act. This bill will bring over $1 billion in federal funding to Nebraska hospitals to expand Medicaid reimbursements. This bill will provide ample funding to expand healthcare access for children and low-income families and will allow many rural facilities to keep their doors open, all without additional state spending.

In the end, I have made it clear that I represent the residents of District 42, which means supporting policies that protect the rights of all Nebraskans and advocating for smart investments of taxpayer dollars. Not every bill is the right policy decision just because it has a noble goal. I will continue to look for and encourage effective, cost-efficient ways to support our children and families. But I will not base my vote on the desires of Omaha special interests. That will not change.

I look forward to continuing to hear from you regarding issues that are important to you. It is a privilege to serve as your State Senator, and I will continue to give my full effort to make a positive difference for the District and the State. You can reach me at mjacobson@leg.ne.gov or 402-471-2729.

In addition to serving as vice-chair of the Banking, Commerce, and Insurance Committee these past two years, I also served on the Natural Resources Committee. This committee heard many power-related bills that could impact District 42. We are fortunate to be home to the Gerald Gentleman power plant. Gerald Gentleman Station is Nebraska’s largest electric generation facility and is consistently ranked as one of the lowest production-cost electric generating plants in the nation. It is capable of producing 1,365 megawatts of power and employs over 200 employees. 

One of my priorities in the Nebraska Legislature is to help protect this vital asset and the economic benefit it provides throughout this region. Although this plant has all the latest technology to produce power while leaving a minimal carbon footprint, the Biden administration continues to raise the standards for clean energy without any real solutions to replace “baseload” energy produced by plants that operate using fossil fuels or water. Wind and solar energy are simply not a substitute for plants that can produce power on demand. Additionally, wind and solar cannot compete from a cost standpoint when all costs are considered. Yet, public power continues to be pressured to replace more “baseload” plants with green alternatives, rather than continuing to use renewables to diversify – but not replace – their existing infrastructure. 

I worked with committee chair Bruce Bostelman on his priority bill, LB1370. In its final form, LB1370 requires public power districts and other public power entities to provide written notice to the Nebraska Power Review Board prior to a final decision on whether a dispatchable energy-generating facility with a capacity of more than 100 megawatts should be retired. After receiving notice of the proposed decommissioning, the board may hold a hearing which will be closed to the public. Regardless of whether a hearing is held, the board must provide written recommendations on whether the closure is in the entity and its customers’ best interests.

LB1370 also had several other bills amended into it, including my LB1260 which I brought on behalf of our local public power and irrigation districts. The bill allows a director of a public power and irrigation district to vote and take part in discussions of agreements that affect the district and may affect their personal interests as a byproduct of the broad scope. It would, however, still not allow them to participate in discussions on their own “individual” agreement, which should be rare. This bill was important so that directors who live on one of the lakes controlled by the power and irrigation district could be involved in representing the residents who reside next to those lakes. Under current rules, the residents represented by these directors are denied any input when these agreements are developed and adopted. It also would now allow for directors who operate irrigated land within the district to be involved in developing and passing the master agreements for irrigation agreements as well. Without these changes, the groups these directors represent would have no representation. 

I expect more bills to be introduced in 2025 dealing with electrical power, growing demand, and continued pressure to restrict how power is produced. In addition, I am concerned about some of the new power users and whether those uses make sense given the growing challenges with reliable supply. My primary concern is with digital asset (e.g., Bitcoin) data mining facilities that are turning up all over the state. Digital asset mining facilities use tremendous amounts of power. The facility on the east edge of Kearney, for example, uses more power than the entire city of Kearney. Meanwhile, smaller facilities (housed in portable storage containers) are now located in several rural areas. They use huge amounts of power yet produce virtually no jobs, pay limited personal property taxes on the GPUs operating at the sites, and maybe no income taxes since they are paid in Bitcoin. I will be holding meetings this summer to get input from all parties and plan to bring a bill next session based on these discussions. 

Your input is invaluable to me. I look forward to hearing from you regarding issues that are important to you. It is a privilege to serve as your State Senator, and I am committed to making a positive difference for the District and the State. You can reach me at mjacobson@leg.ne.gov or by calling my legislative office at 402-471-2729.

When I agreed to run for the Legislature, I did so with the intent to support and advance legislation that would positively impact District 42 and rural Nebraska. For far too long, rural Nebraska has been underrepresented in the Nebraska Legislature, and as a result, we have not gotten our “fair share” of funding and have been left out of many economic development programs.

The TEEOSA funding for public schools is an example of how school funding has disproportionately favored urban areas. Additionally, most of the economic development programs have focused on Lincoln and Omaha at the expense of rural Nebraska. I have long believed that rural Nebraska has much to offer and can grow if we make growth a priority and take the steps to work collaboratively at all levels of government to accomplish this goal.

Over the past several years, we have watched Grand Island exceed the 50,000-population threshold to officially make it a Metropolitan Statistical Area (MSA). Kearney has exceeded 35,000 population and growing as well. Thanks to many forward-thinking County Commissioners, City Council members, and business leaders, North Platte and Lincoln County are on a strong growth trajectory as well. With growth comes more retail opportunities, higher paying jobs, and even better health care options that include more specialists who can treat more health care problems, more housing options, better recreational opportunities, and even better schools.

Over the next several weeks, I plan to update you on bills of interest that were passed during this past legislative session and will impact District 42.

One bill I want to focus on this week is LB1108, which I co-sponsored with Senator Myron Dorn. LB1108 transfers $1.27 million from the Game and Parks Commission to fund the Nebraska Emergency Medical System Operations Fund each year beginning in June 2025. (The annual funding comes from sales/use tax proceeds on ATVs/UTVs.) The fund will provide financial support for the statewide patient care reporting system and trauma registry and for emergency care providers’ recruitment, retention, and training.

Senator Dorn is an EMT and has witnessed firsthand the difficulty in attracting EMTs and EMS volunteers. I became aware of the problem after visiting with individuals in the Thedford area who shared with me the challenges they have in trying to cover a very large geographic area with a shrinking number of volunteers. It is hard enough to find the volunteers, but when you add the cost and time to get them trained, you are fighting a losing battle. I appreciate all of Senator Dorn’s efforts and want to thank those who helped educate me on the problems they face to provide much-needed emergency services. Hopefully, this will be a good first step in fixing the problem.

Another issue facing our region is the lack of sufficient childcare facilities to help more young parents return to the workforce and offset the worker shortage. Several bills were offered during this past legislative session, and I was a co-sponsor of several of those bills.

The first bill was LB856, offered by Senator John Fredrickson. LB856 allows a childcare program to receive subsidy reimbursement for children under the direct care of their own parents who are employed by the program if a reasonable accommodation cannot be made. This is particularly common in smaller programs with limited staff when employees cannot reasonably be kept from their own children. It also allows those who meet the eligibility requirements to enroll their own children in other programs besides their own. All programs, however, must be licensed. This program will be operational on July 1, 2025.

Another bill, LB1178, introduced by Senator Anna Wishart, creates the Intergenerational Care Facility Incentive program to provide one-time startup grants for childcare programs in nursing and assisted living facilities that are certified for Medicare or Medicaid. The program will be funded through a one-time $300,000 appropriation from the Medicaid Managed Care Excess Profit Fund. Certified facilities are eligible for a grant of up to $100,000 for structural updates, outside campus space, and equipment and supplies. The bill also requires DHHS to collaborate with a statewide association representing long-term care facilities and other stakeholders prior to October 1, 2024, to develop the program and identify barrios that may impede the development of intergenerational care facilities.

I will follow up next week with updates on other bills of interest. Meanwhile, I remain open to meeting with groups who want to meet in person to discuss pertinent issues.

I look forward to continuing to hear from you regarding issues that are important to you. It is a privilege to serve as your State Senator, and I will continue to give my full effort to make a positive difference for the District and the State. You can reach me at mjacobson@leg.ne.gov or 402-471-2729.

It was great spending the week back in North Platte this past week. I returned to town on Saturday night, and after attending church on Sunday morning, Julie and I had the opportunity to attend the musical “Something Rotten” at the Fox Theatre. It was another great performance by many of our very talented local performers. It was just what the doctor ordered after a long 60-day session. 

I also had the opportunity to drive up to Thedford on Wednesday afternoon to speak to Gretchen Anderson’s 4th-grade class. I was met at the elementary school office by two young ladies who escorted me to the classroom. Following the discussion, two young gentlemen escorted me back to the office. I truly enjoyed the visit and was very impressed with all the students. They were polite, respectful, and full of questions. It was a great testament to the quality of our rural schools and the education they are receiving. 

We were back in Lincoln on Saturday to attend the annual Husker Spring game, where we were joined by several of my colleagues in the Nebraska Legislature. Unfortunately, several Omaha Senators could not attend because they were volunteering to assist their constituents who were impacted by the devastating tornadoes that hit several areas in the Omaha area. My heart goes out to those who lost their homes and property. Fortunately, there was no loss of life, but the destruction left behind was overwhelming. How fortunate we were in District 42 to receive much-needed rainfall without the destructive winds and hail that impacted the eastern part of the state.

Over the next few weeks, I intend to visit a few more schools and get to various gatherings to answer questions from constituents and better understand the current concerns of District 42 residents. I also intend to meet with the leaders of our political subdivisions to coordinate with them and ensure we do all we can in Lincoln to help them better accomplish their goals. This will serve as a starting point as I draft legislation for the next legislative session. The legislative rules we passed this past session will limit senators in the future to introduce no more than 20 bills in any one legislative session. Although I have tried to limit my personal bill introduction to no more than 10 or 12 bills, I will need to carefully plan my constituent needs prior to carrying bills that do not specifically impact District 42. 

Although I am very pleased with the bills I was able to influence this session, I do believe that in addition to helping the Governor get his property tax plan over the finish line, more work needs to be done to improve the homestead exemptions to bring more relief for partially disabled Veterans and those retirees living on a fixed income who have lost their homestead exemption due to property value increases. We also need to do more to improve EMS and volunteer fire services, especially in the more rural areas of the district where keeping enough trained volunteers remains challenging. 

There will be several legislative meetings this summer that will involve gathering information on various issues raised in this last session through legislative resolutions. One resolution I introduced was to study the impact that Bitcoin mining is having on our “base load” power supply and what steps need to be taken to better protect our power supply from users who are consuming large power supplies for non-productive uses that do not have a positive impact on our local and state economy. 

Additionally, I will be working with the Governor to help find common ground to move forward a property tax plan that 33 Senators will support. If that can happen, a special session later this summer is a real possibility.

I look forward to hearing from you regarding issues that are important to you. It is a privilege to serve as your State Senator, and I will continue to give my full effort to make a positive difference for the District and the State. You can reach me at mjacobson@leg.ne.gov or by calling my legislative office at 402-471-2729.

At 6:35 p.m. last Thursday, the 108th Legislature adjourned Sine Die, bringing the session to an end. The last day of this 60-day session was anything but normal. We considered eight bills on Final Reading along with the appropriation bills (“A” bills) associated with the funding for those bills if required. Three of the eight bills were filibustered. Comparatively, most legislative sessions end with consideration of any gubernatorial vetoes, outgoing speeches from outgoing Senators, and a few ceremonial activities. 

We did not have any vetoes to consider on Thursday, but the Governor will likely veto at least one of the bills passed on Day 60. Because we have no more regular session days, the Legislature will not have any ability to consider overriding the veto.

Two of the more controversial bills were heard on Day 60: LB1402 and LB388.

LB1402 repealed the Opportunity Scholarship Act passed last year and replaced it with a bill to fund Scholarship Granting Organizations (SGO) through the State Treasurer’s Office. The SGOs provide scholarships for low-income students to attend private K-12 schools. Although the original bill proposed $25 million in annual funding with increases for future years, the ultimate proposal was reduced to a flat $10 million per year without any increases in future years. As a result, the bill brought a General Fund savings of $15 million per year during the next biennium. 

Like last year, I received many emails on this bill. In the end, my decision to support the bill was based on providing opportunities for all students, regardless of their parent’s ability to pay, to have access to a school that can best serve their needs. We have been doing this for several years now in the public school system by allowing “option enrollment.” With option enrollment, students can choose to attend the public school of their choice subject to acceptance by the receiving school. The state, in turn, pays the receiving public school approximately $12,000 for every “net” student transferring to the school at a cost of about $120 million annually to the State. In comparison, the $10 million in tax credits to fund scholarships for low-income kids seems very reasonable. 

Although many wanted to make this bill about public school performance, that was never the case in my mind. All the public schools in District 42 are quality schools that are graduating students who are well-prepared for the future. In the end, providing greater opportunities for all children has always been my goal. 

In addition, we debated LB388, the bill intended to reduce property taxes. This bill went through many changes along the way, but in the end failed to have sufficient votes to overcome the filibuster on Final Reading. The bill originally proposed to raise the state sales tax by 1%, raise the taxes on cigarettes, vaping products, hemp products, and games of skill, remove exemptions for taxes on small veterinary services, repair and cleaning of clothing, and “candy” and soda, and added a tax for digital advertisers who generate over $1 billion in annual advertising revenues. The final bill eliminated the 1% rate increase but retained the other sources of revenue. 

The use of the additional revenue also changed over the course of the bill’s consideration. Originally, the dollars were to be distributed through the public schools in order to reduce their property tax asking. Later, the proposal was to use the dollars to increase funding for income tax rebates authorized by LB1107 in 2020 to directly pay these funds to the counties to provide a direct property tax credit on your property tax statement. Given that a fairly large percentage of property taxpayers still do not claim this credit on their income tax returns, this credit would bring property tax savings to many more taxpayers. The bill also would have placed growth caps on the rate at which certain political subdivisions could increase their budgets without voter approval. 

As we have discussed in the past, property taxes are only assessed at the local level. The state does not assess a property tax. In 2023, the state collected approximately $2.3 billion in sales taxes and just over $4 billion in income taxes. Meanwhile, total property tax collections throughout the state exceeded $5.3 billion. Most importantly, however, the $5.3 billion is up from about $3.4 billion in 2013. 

In the end, it is imperative that any property tax relief be sustainable, which means annual growth caps and controlling spending at all levels of government. We also need to continue searching for ways to grow our taxpayer base by recruiting and retaining employers and increasing opportunities to draw out-of-state visitors through tourism. 

A balance between income, sales, and property taxes is the best way to ensure that no one group will sustain an unreasonable tax burden. However, I do not support removing local control over our property tax assessments. If all taxes are collected at the state level, it will be the state Legislature that determines how many dollars return to rural Nebraska. Since two-thirds of the State Senators represent the eastern third of the state, I don’t really like our odds. 

The Governor has strongly suggested calling a special session (or two) to address the property tax issue. If the special session is to be successful, it will be important to have at least 33 Senators willing to vote for a plan. So, there is a lot of work to be done between now and then.

I look forward to hearing from you regarding issues that are important to you. It is a privilege to serve as your State Senator, and I will continue to give my full effort to make a positive difference for the District and the State. You can reach me at mjacobson@leg.ne.gov or by calling my legislative office at 402-471-2729.