The special legislative session has indeed presented us with numerous challenges. However, I am delighted to report that we have made a positive step forward in our ongoing efforts to reform property taxes in Nebraska.

During this special session, we passed LB 34, LB 2, and LB 3, which will provide new property tax relief. This outcome is far from the transformative tax reform that many of us – including myself – hoped for, but it is half a step towards improvement from where we started.

Governor Jim Pillen came into this special session with a proposal that would have imposed the largest tax increase in Nebraska’s history. From that starting point, we could negotiate new caps on government spending and redirect existing funds to provide tax relief – all without raising taxes. The fact that there are no tax increases is vital here as I am opposed to any new taxes, especially when it is just the government taking money out of one pocket to put it in the other and pretending it is doing something beneficial. As a fiscal conservative, I believe Nebraskans should keep more of their hard-earned money because, frankly, the government is not the most efficient steward of your resources – you are.

One of the most controversial aspects of this proposal also included Governor Jim Pillen’s initial proposal to take over local K-12 educational funding at the state level. Education funding makes up a substantial portion of Nebraskan’s property tax bills. While the idea of the state footing the bill might sound appealing, this plan did not have measures in place for it to be implemented effectively. Without a solid plan, we would have been left with a pipe dream that could have resulted in increased costs, school consolidations, and actual overall losses for Nebraskans, especially in our rural areas. I am grateful that the Legislature did not pursue this dangerous proposal. If the Governor or Legislature intends to pursue this in the future, it must be done with a much more careful and considered approach to ensure the security of our educational system and our taxpayers.

Regarding the cuts and transfers in LB 2 and LB 3, these were overall victories. These bills cut state spending and redirected those funds to property tax relief. To me, this is important because at the heart of every tax crisis is a government spending crisis. Nebraska has the 6th highest tax burden per capita in the nation – property, income, and sales tax combined. Until we seriously address government spending and cap its growth, we will continue to put band-aids on bullet wounds. While these bills do not go nearly far enough, they are steps in the right direction.

Looking ahead, I remain optimistic. Some of the ideas proposed by various senators have helped lay the groundwork for further discussions in January. While I announced earlier this year that I will not seek re-election, I am committed to continuing to advocate for meaningful tax reform and relief during my remaining time in office. As always, I welcome your input on issues important to you. Follow along on my Facebook and Twitter pages, both entitled “Senator Julie Slama” for more updates, or contact me directly at Senator Julie Slama, District 1 State Capitol, PO Box 94604, Lincoln NE 68509-4604; telephone: 402-471-2733; email: jslama@leg.ne.gov.