Thank you for visiting my website. It is an honor to represent the people of the 42nd 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.

Sincerely,
Sen. Mike Jacobson

I spent much of last week working in Lincoln, but I made a special trip back to North Platte on Friday morning to take part in the “Recognition Coin” presentation for area Korean War veterans. This event is one of seven being hosted throughout the state, in addition to an upcoming special ceremony hosted by Governor Pillen and the Nebraska Department of Veterans Affairs on July 24 at the State Capitol to recognize Nebraska’s Korean War veterans.

It was truly an honor to speak to this group, whose members are among our oldest living veterans. In my remarks, I noted how grateful all Americans should be for the service of our nation’s veterans and for the sacrifices they have made so we can live in this amazing country. Despite ongoing social media posts from various celebrities and democratic socialists who say they plan to leave the United States, many ultimately do not once they realize there is no better country on earth. It was touching to see the honorees salute and place their hands over their hearts when the colors were presented, and the contrast in perspectives was hard to miss from those who choose to disrespect the flag.

I often point out that veterans are among my highest priorities as I represent my constituents, and I have an even deeper respect for those who are disabled as a result of their service in the armed forces. They carry a daily reminder of the price they paid to protect our freedoms, and I wish more of us shared that same appreciation. Thank you, veterans! It is also noteworthy that Nebraska is the only state to have produced and awarded these coins to our brave Korean War veterans. I expect this tribute to be just the beginning. Thank you, Governor Pillen, for remembering our veterans and continuing the tradition you began of honoring them while they can be present for these presentations.

I was saddened to hear of the sudden passing of U.S. Senator Lindsey Graham. Whatever you think of his politics, he spent over two decades serving the state of South Carolina. Public service is never easy, and he certainly made his mark on U.S. governance. It is disheartening to see some of the rhetoric online in response to news of his passing. As we head into November, I hope everyone will be thoughtful in how they take in and respond to political discourse.

Many of you know that I am a frequent critic of social media and the outrageous statements made by those who post and the responses to their posts. I guess some people’s mothers did not tell them the famous saying, “If you don’t have anything nice to say, then don’t say anything at all.” That doesn’t mean we can’t disagree with each other, but rather that we should be mindful of how we make our arguments and criticisms. Yes, there are big issues that often divide us, but there are also a lot of things where people of different political parties can find agreement. And, by and large, most elected officials are doing what they believe is in the best interests of their constituents and communities. Just remember that there are real people on the other end of your posts.

On a more personal note, I want to provide an update on my health. I am happy to report that I had a PET scan last week that showed that the cancer was no longer present. I will remain on my oral medication in the hopes that it will prevent any recurrence, but I am feeling great and remain optimistic that God will continue to bless me. All the prayers from everyone have paid off. During the past eight months, Julie and I celebrated our 50^th wedding anniversary, welcomed the birth of our first grandson, Dennis Michael (Tripp) Vaggalis, and now, I have reason to believe I will have many years left to enjoy everyone in my life. I am truly blessed.

In closing, I want everyone to note that my legislative email will change as of this Tuesday. The new address is mike.jacobson@leg.ne.gov. I look forward to your continued contact. You can also continue to reach me via phone at 402-471-2729.

Last week, the United States Supreme Court announced it will hear Nebraska’s case against Colorado for failing to honor the terms of the 1923 South Platte River Compact. The case centers on Colorado’s failure to restrict junior water users whose use affects the water that should flow to Nebraska. We all know how important water is, not only for our agricultural producers but also for our communities.

It is also important to remember that Nebraska and Colorado entered the Compact because, before the agreement, Nebraska could call for water down the South Platte River at any time. The compact was a compromise. However, Colorado has not upheld its end of the agreement. I sympathize with the Colorado farmers affected by this issue, but I am also concerned about Nebraskans who have been harmed because the agreement has not been honored.

I appreciate the work that Attorney General Hilgers and his staff have done to get us to this point. Mike is a great AG and has earned my respect from the time I first met him when he was serving as the Speaker of the Legislature. I am confident that we will be well represented as this case moves forward.

It is expected that this litigation could take several years. In the meantime, Nebraska must remain committed to building the Perkins County Canal and vigorously defend our water entitlements under the Compact. I have always been hopeful that there could be some kind of settlement that allows both states to avoid litigation costs, but time will tell once this case is decided.

The Supreme Court has also issued several opinions over the last few weeks, including upholding laws in West Virginia and Idaho that restrict men from participating in women’s sports. Signatures have been submitted to a ballot initiative in Nebraska along a similar vein. I hope that Nebraskans get an opportunity to weigh in on this issue and it is ultimately passed. So many have fought to create opportunities for women to participate in sports. In my mind, these measures are not about discriminating against men or transgender individuals; it is about protecting the ability of women and girls to compete in a fair environment.

I also read this week that Nebraska’s teen unemployment rate has tripled since the voter-approved minimum wage law took effect. As you may recall, the ballot initiative raised the minimum wage to $15.00 per hour beginning January 1, 2026. As passed, the law did not include an exception for workers under age 16. However, the Legislature later modified the initiative, with the required two-thirds majority vote, to allow employers to pay 14- and 15-year-olds a reduced wage of $13.50 per hour.

The Legislature’s change recognized that younger teens are limited in what jobs they can perform. For example, they cannot legally drive for work, lift items weighing more than 50 pounds, work late hours, or perform certain hazardous jobs. Because of these restrictions, younger workers may be less attractive to employers. When they must be paid the same wage as older workers who are not subject to the same limits, employers may be less likely to hire them.

All of these factors have made it harder for young people to get a first job and begin developing a strong work ethic. I believe minimum wage requirements should be carefully considered before they are imposed. Good intentions can still lead to unintended consequences when they meet reality. Even with the minimum wage change made by the Legislature, the challenges younger workers face in finding employment may need further attention.

It is a privilege to represent you in the Nebraska Legislature, and I look forward to hearing from you regarding issues that are important to you. I can be reached at 402-471-2729 or by emailing me at mjacobson@leg.ne.gov.

Last week, I received several questions about a bill the Governor signed in Blair. I was unable to attend the signing ceremony because I was tied up with Nebraskaland Days activities, but I wanted to explain what the bill does.

The bill signed was LB1114, which included my bill, LB1130, the Community Improvement District Act. LB1130 gives cities and villages a new, locally controlled tool to help finance public infrastructure, including streets, sidewalks, sewer, water, utilities, grading, and other improvements needed to encourage housing development.

One of the biggest challenges facing communities across Nebraska is housing. Employers are recruiting workers, young families are buying their first homes, and many communities want to grow but are constrained by the high cost of development. Before a new home can be built, infrastructure must be in place. Those costs are often paid up-front by the builder and then passed along in the final price of the lot or home.

LB1130 will help address that problem by allowing property owners within a defined area to voluntarily form a Community Improvement District (CID). A CID allows infrastructure costs to be financed over time by property owners, rather than requiring all those costs to be paid up front. This can reduce the initial development cost and support the responsible growth of new housing stock.

It is important to note that this is not a government spending program. LB1130 does not use funds from the state or political subdivision. Instead, a bond is issued and marketed to cover the initial improvement costs, and additional taxes are collected from those who benefit from the improvements to repay the bond.

Notably, a CID also cannot be imposed on a neighborhood. A majority of property owners in the proposed district must first support the idea through a petition. There must then be notice and a public hearing, and the city council or village board must approve the district by ordinance. Local elected officials retain control at each major step.

Once created, the CID is governed by a board of local property owners elected from within the district. It must also comply with open meetings laws, budgeting requirements, and audit requirements. In other words, this is a public, accountable process with local oversight.

The Governor’s signing of LB1114 took place at the future site of the Bear Creek housing development in Blair, which plans to use this new tool to build 137 new homes. That project is a good example of how LB1130 can help reduce up-front development costs and make homes more attainable. It is one of over a dozen projects planned statewide and now in progress.

LB1130 will not solve every housing challenge overnight, but it’s another tool in the toolbox. Infrastructure costs are among the largest barriers to new development, and this bill gives communities another tool to address that barrier while keeping decisions local.

It continues to be my privilege to represent District 42 as your state Senator. It is a responsibility that I don’t take lightly, and your input on policies and problems is always welcome. I can be reached at 402-471-2729 or by emailing me at mjacobson@leg.ne.gov.

It’s that time of year again! This last week was consumed by Nebraskaland Days activities. Nebraskaland Days is the State’s official statewide celebration and began in Lincoln in 1965. It moved to North Platte in 1968 to tie the celebration with Buffalo Bill Cody. The rodeo and related activities have been held in North Platte (and legislative District 42) since that time.

I was honored to join the North Platte Mayor in selecting my favorite quilt at the annual quilt show. Little did I know how difficult it would be to select just one favorite quilt out of 82 entries! I landed on an antique quilt that reminded me of a quilt handed down to my wife from her grandmother. Nothing like a meticulously hand stitched quilt. They are true works of art!

On Thursday morning, I had the privilege to be the keynote speaker at the Mayor’s prayer breakfast. It was a unique opportunity to help people better understand who I am, and the impact that God has had in my life. I made a comment to the group about how much I have learned about my life by reading social media, from total strangers who have never met me. Joking aside, my message was focused on how grateful I am for God’s influence in my life and how appreciative I am that he led me from a very meager beginning to where I am today. I am so blessed to have been associated with so many great people who helped me achieve my dreams. To God the glory.

Thursday night, we joined Great Plains Health for their platinum sponsor night and the rodeo focusing on cancer research, also known as “Tough Enough To Wear Pink” night. We are very fortunate to have such a quality medical facility located here. The hospital provides much-needed services to the whole west central Nebraska region. State-of-the-art cancer, cardiac, orthopedic, and neurological services are key areas that the hospital specializes in. They also support area hospitals who provide emergency services to residents living in the region. Health care will continue to be a priority need if we want to recruit and retain residents in western Nebraska.

On Friday night, we were invited to join the Governor and first lady Suzanne Pillen on Pioneer Seeds’ platinum night. Thank you VJ Brosius for the hospitality. Great food and great company!

We participated in the annual Nebraskaland Days parade on Saturday, driving our vintage 1968 Camaro convertible. I always wanted to own one of these and all of the wonderful parades in District 42 was the perfect excuse when I finally found one a few years ago. We really enjoy seeing the excitement of the kids that attend the parades and it is great way to connect with constituents.   I must say, this year’s parade must have been the coldest of any of the previous Nebraskaland Days parades. I can’t say we missed the heat! Following the parade, I made certain to attend the Disabled American Veterans BBQ at the North Platte Legion Club. This group of people has my highest respect and are all American heroes.

I want to thank the Nebraskaland Days Board of Directors and the Rodeo Committee for all the work they put in to bring this incredible event in North Platte each year. I can’t think of any other volunteer groups that work as hard as they do. The two weeks of festivities have a huge economic impact on our region and provide entertainment for all ages. I look forward to the concert series this week.

It is a privilege to represent you in the Nebraska Legislature, and I look forward to hearing from you regarding issues that are important to you. I can be reached at 402-471-2729 or by emailing me at mjacobson@leg.ne.gov.

This past week was dominated by discussions about data centers. Many are lining up to oppose them, and some are calling for a total ban on building any new data centers. Fortunately, these decisions will be made locally by planning commissions and county boards. However, I feel that I can share some facts that will help answer some of the questions that people are asking.

I want to revisit local property taxes and how to reduce them. If your property value is rising, your neighbors’ values likely are as well. State law requires all classes of real estate to be assessed consistently. Together, these individual values make up the property tax base for each taxing authority. For example, Lincoln County’s total property tax base is $6,634,736,498. Last year, total levies for all of the taxing authorities were $96,292,575, resulting in an average levy rate of 1.4513. If the tax base were larger, the levy rate would be lower.

Your individual property tax can be reduced if the tax assessment from the county is reduced, or if the tax value base is increased.

If a $1.5 billion data center were added to the tax base, the base would increase, causing the levy rate to fall if the budget remains the same. That would result in a reduction in your individual property tax bill. The data center would also bring sales tax revenue for building materials, equipment, and other products. If it were within city limits, that sales tax would include the collection of the local option sales tax. Keep in mind that electricity is subject to sales tax, so if a large electricity user (like a data center), there is significant sales tax paid to the state and, if within city limits, to the municipality.

Sales tax also impacts your property taxes. For example, North Platte has a local sales tax. With the growth of retail stores such as Menards, Hobby Lobby, and mall stores, the city has experienced significant growth in local option sales tax, which has allowed it to reduce the portion of its budget funded by property taxes and, in turn, lower its property tax levy rate.

Kearney is another example. Within Kearney’s city limits is a sizable cryptocurrency miner. A cryptocurrency miner uses computers to solve mathematical equations to earn cryptocurrency (typically Bitcoin). The cryptocurrency mine in Kearney uses as much power as the entire city does when operating at full capacity. The city collects millions in sales taxes, which have significantly reduced its property tax bill.

Understanding the economic benefit, we are right to evaluate any proposed project within the context of the local community. Not every project will be the right fit for every place. There is a wide range of potential impacts from a data center or crypto mining operation, from noise to power needs to water usage. Some projects use huge amounts of water and create a lot of waste. Others are air-cooled or use less water within a closed-loop system. Some are quieter than others, and some may come with a significant energy generation investment that could increase the capacity for more houses or industries in the region.

In the end, any large development will require approvals from many entities at both the state and local levels. Impacts on water quality and quantity are overseen by the local natural resources district and the Nebraska Department of Water, Energy, and Environment. The Power Review Board – and likely the local public power district – will also be involved. Not to mention the zoning and conditional use approvals from the planning commission and county board. All of the pieces have to fall into place for a project to move forward.

I have confidence in our local officials to make good decisions based on the best information available to them. That includes input from the public. But I encourage you to learn the facts about proposed projects, rather than just opposing because they fall into a specific category. There are usually pros and cons, and often steps that can be taken to mitigate any negative impacts. Our local elected officials have a responsibility to balance the rights of various property owners and must also consider economic benefits.

It is a privilege to represent you in the Nebraska Legislature, and I look forward to hearing from you regarding issues that are important to you. I can be reached at 402-471-2729 or by emailing me at mjacobson@leg.ne.gov.

This past weekend, I attended the Cattlemen’s Ball that was held at the Howard and Linda Benjamin ranch north of Cozad this year. This event is held annually to raise funds for cancer research. It is a great event for a great cause; this year was no exception.

On Saturday, the Governor was on hand for a formal signing ceremony of my priority bill this year, LB525, the Agricultural Data Privacy Act. The event was held at the Scott McPheeter farm south of Gothenburg. I introduced this bill at the request of the Governor, and it is the first of its kind in the nation. The bill is designed to protect a producer’s raw data from being used without express written consent. As advances in AI and other technologies continue, this legislation should serve as a safeguard against exploitation of our farmers and ranchers.

Last week was the week when many of you received your new property valuation notices. Once again, many of you saw increases in your property value even if you made no improvements to your property. This is not surprising given the demand for housing and the ongoing inflation of pricing associated with new housing. As a result, existing housing prices are going up due to supply and demand. It is rare that realtors sell a home for less than the tax assessed value.

I know that many of you expect your property tax bill to increase at the same rate as the increase in your assessed value. Given the legislative changes that went into effect this past year, your city and county taxes should rise at a slower pace due to caps on “revenue” increases regardless of value increases. Unfortunately, we are still trying to solve the public-school funding model and place adequate limits on public school tax increases (which makes up the highest portion of your tax bill). I am hoping to work together with my colleagues on the Revenue Committee next year on a plan to move K-12 education funding to the state. I have been meeting with the major parties who influence tax policy to get them on board.

The challenge state lawmakers face in lowering property taxes is that they are set at the local level. Your locally elected boards develop the budgets for each taxing authority. If you want your property taxes to be lower, they need to either spend less, or we need to increase the property tax base. The property tax base is the cumulative total of all the property taxes in each taxing authority. If a new industry is brought to the area, we can increase the base very quickly. Sometimes this means being open to allowing these industries to be located here. That is not always easy.

I understand the concerns that people may have about various opportunities to grow our local economy. I would urge everyone to look for unbiased, factual information, as opposed to reading the latest concerns on social media and accepting them as fact. One of the greatest challenges going forward will be demand for electrical power. This is a significant challenge because permitting and building new electrical power is expensive and takes significant time to buildout. Meanwhile, new industries wanting to be located here want to move faster. This has always been a challenge when it comes to economic development.

Last year, we passed LB1261, which allowed private investment in power generation to take the pressure off NPPD and other public power districts to overbuild and increase rate payer costs. The bill would protect private investment in electrical power generation while also making certain that public power is still the power supplier. It also creates opportunities for public power to purchase excess private power at wholesale cost. I see this bill as a major step forward to helping bridge the gap in our energy capacity as larger power users enter the market.

I also believe that we have safeguards in place to protect our natural resources. Our industries and economies will continue to evolve. We need to be prepared to respond to opportunity and balance growth with appropriate protections. In the end, economic development is the best way to lower our property tax burden, and we should try to be open when we can.

It is a privilege to represent you in the Nebraska Legislature, and I look forward to hearing from you regarding issues that are important to you. I can be reached at 402-471-2729 or by emailing me at mjacobson@leg.ne.gov.

Last week, I was invited to speak at the state convention of the Nebraska Professional Fire Fighters Association, which represents paid firefighters across the state. I think it is safe to say that we were not on the same page this year when it came to LB400, which I have discussed in prior articles. LB400 would have created a presumption that any cancer diagnosis was duty-related for the purpose of workers’ compensation, which had the potential to create a significant property tax burden for Nebraskans – either from an uptick in claims paid out or from the cost of trying to refute the presumption.

Although several warned me not to attend the convention, I have never avoided the opportunity to address groups with whom I have disagreed in an effort to bridge gaps. We had a very spirited discussion, and I believe we made some good strides to better understand our differences. We have agreed to continue to meet between now and the next session to find a path forward.

I said to the group last Friday, “Veterans will always be my highest priority, but my respect for law enforcement, firefighters, and first responders is right there as well.” In addition to professional, paid firefighters, Nebraska is also fortunate to have an incredible number of “volunteer” firefighters. These are our neighbors who truly volunteer their time, putting themselves in harm’s way to protect property and lives. Some even pay the expenses of training and serving.

A first responder, paid or volunteer, is a special individual, and I am grateful for their service. I fully support protecting all our first responders and providing fair benefits for them and their families. It is also my duty to ensure that the taxpayer does not get stuck with expenses that are not their responsibility. I am open to updating our current benefit provisions in statute if there is a compromise that strikes an appropriate balance with the burden on taxpayers. Likewise, a statutory change is not needed for municipalities to make changes to their employment policies with firefighters. Municipal officials are also accountable to the voters, and I hope folks are paying attention to how cities, counties, and other political subdivisions are spending their tax dollars.

There are many issues that come before the Legislature on a regular basis that are not easily solved. I remain focused on finding the right path forward that balances the interests of all constituency groups, including taxpayers. These issues are solved by sitting down and discussing our differences.

This week, I plan to attend the Cattlemen’s Ball near Cozad on Friday. Saturday is the official signing of my priority bill, LB525, which enacted the Agricultural Data Privacy Act. Scott McPheeter is generously opening up his farm near Gothenburg for the signing on Saturday morning. The Governor will be on hand to do the official signing, and his support for this bill has been very strong from the beginning. His staff spent many hours working with my staff to refine the bill’s details. I also want to thank the Farm Bureau, Nebraska Corn Growers Association, Farmers Union, Iowa-Nebraska Equipment Dealers Association, Nebraska Cooperative Council, and others for continuing to workshop this bill over the last two years.

LB525 is a first-of-its-kind bill. I hope it provides a good foundation for protecting producer data. Unlike consumer data, agricultural data often becomes co-mingled with other data as it moves through the supply chain. For example, a cow-calf operation collects data on its calves, but so does the feeder, the packer, and the retailer. Similarly, a farmer might collect data on a field and its harvest, but some of that data may also go to the seed company, and even more data is created when it is sold or stored at the co-op. Protecting ag data is vital, but also complicated. I think we found the right starting point in LB525, and I am certain there will be more changes to come.

It continues to be my privilege to represent District 42 as your state Senator. It is a responsibility that I don’t take lightly, and your input on policies and problems is always welcome. I can be reached at 402-471-2729 or by emailing me at mjacobson@leg.ne.gov.

I spent much of last week in Lincoln discussing interim study schedules and meeting with colleagues regarding priority legislation for the next session. On Thursday, the Governor invited me to be a part of a housing affordability panel held at Creighton University, where we were joined by U.S. Secretary of Housing and Urban Development (HUD), Scott Turner, to discuss ways to help solve the affordability problem.

Affordable housing is one of the greatest impediments to growing our rural population (and our tax base). In North Platte, significant growth in housing projects began once they started using Tax Increment Financing (TIF) to help offset some of the upfront costs of developing lots and driving down the ultimate sales price or rental costs. With TIF, the developer funds the TIF bond, pays the increased taxes on improvements they build to repay the bonds, and takes all the risk on the bond repayment. No existing taxes are removed from the tax rolls, and the tax revenues from building materials and construction jobs go to the local economy. This has proven to be a huge benefit to growing the permanent tax base and providing affordable housing for the workforce.

New housing benefits the whole housing market. As new houses are built, more existing houses also go on the market, allowing more affordable housing in the mix. The price inflation of new housing has been greater than that of existing housing, which creates the need for incentives for new housing. In the end, it is all about keeping the final cost of new housing in line with the incomes in the area. It was a great panel and a unique setting to help the HUD Secretary hear firsthand the housing challenges facing rural America. These contacts and touch points are invaluable.

I then started my Memorial Day weekend by celebrating the life of Tom Witt in Thedford. Among Tom’s many accomplishments was his service in the Air Force, where he earned the National Defense Service Medal, Presidential Unit Citation, Good Conduct Medal, and Marksmanship Medal. Tom’s military service included several moves for his young family, including a station in Germany. It was a good reminder of the sacrifices our military men and women make to protect the freedoms we hold dear. His spirit of service lived on after his time in the military, and I know Tom will be dearly missed by his family, friends, and community.

Although many of us associate Memorial Day with the start of summer and as a welcome long weekend, it is vital that we also remember the true purpose of Memorial Day – honoring those who have died while serving in our military. I don’t really know where to begin when it comes to honoring our veterans, especially those who make the ultimate sacrifice. There are many high-risk professions – law enforcement, firefighters, and corrections workers certainly among them – but there is something about veterans that has always gotten my attention.

In the Legislature, I try to do all I can to help our veterans. Maintaining and expanding the homestead exemption is one way to lower housing costs for veterans. The Homestead Exemption reduces the property tax bill for recipients, but counties are fully reimbursed by the State for the local costs. Finding room in the budget to do more has been difficult, but it is high on the list of priorities. Today, the cost to the State for all homestead exemptions is nearly $150 million annually. Our first priority goes to veterans who have survived but now live with disabilities. They are a constant reminder to us of the sacrifices veterans make.

As we fire up our barbeques and spend time with our families, let us also remember the reason for the holiday and take a few moments to give thanks to those who lost their lives fighting for our freedom. There is no way we can adequately show our thanks. But we do our best to do what we can.

It is a privilege to represent you in the Nebraska Legislature, and I look forward to hearing from you regarding issues that are important to you. I can be reached at 402-471-2729 or by emailing me at mjacobson@leg.ne.gov.

I first want to say THANK YOU for all the support in the primary election. I try to review every bill in the Legislature through the lens of what is best for District 42 and its residents. I recall supporting Democratic and Republican bills based on their impact on my constituents. In fact, I even voted against the Governor’s veto of a bill brought by Senator Roundtree because I had committed to him early on that I would support it. Whenever I see him, he reminds me of how much it meant to him that I remained committed to my word even when the Governor was opposed. I have always believed that keeping your word is fundamental to building relationships and getting things done. If you compromise your integrity, what do you have left? I make it a point to never “trade” a vote. I focus my efforts on selling the merits of my bills rather than brokering trades. I also refuse to vote for bad bills.

As I talk with my constituents, I continue to hear one consistent message: property taxes are too high. I have responded by working with other Senators to limit how much political subdivisions can increase their tax asks (product of value x levy) and have asked them to cut their spending to the extent they can. However, I also hear from political subdivisions that they don’t appreciate “unfunded mandates” issued by the Legislature. For that reason, I always watch for bills that, if passed, would result in an unfunded mandate.

This year, Senator Wordekemper introduced LB400, a bill he introduced on behalf of the Nebraska Professional Fire Fighters Association to change the rules governing workers’ compensation insurance. Workers’ Compensation insurance is designed to compensate workers who are injured on the job and unable to work as a result. Most people have viewed this as physical injuries. The professional firefighters have filed and received compensation for cancer-related claims under workers’ compensation. However, like other workers’ comp claims, you must prove that the injury occurred as a result of your job duties.

As someone who has been fighting cancer (metastatic melanoma), I am sympathetic to the costs, emotional toll, and time commitment that cancer treatments take. My cancer was likely caused by sun exposure as far back as when I was a kid working on the farm. The doctors asked about my family history, but never about my occupation.

LB400 suggested that, since firefighters have a slightly higher incidence of cancer, they should not need to prove that their cancer was caused by the job. Instead, the bill would have required their employer to prove that their cancer was NOT caused by the job. Logic would suggest that, regardless of the cause, any firefighter who is diagnosed with cancer after performing the job for five or more years, or within five years after retirement, would automatically claim the job was the cause.

My nephew is a full-time paid firefighter in Lincoln and a full-time farmer. Given his exposure to ag chemicals, diesel fumes, and sunlight, he could be at a higher risk for cancer. Yet, in any cancer-related workers’ compensation claim that he filed, it would be presumed that his cancer was due to his firefighting duties under LB400 – despite his other risk factors. This would greatly increase the claim risks for municipalities and rural volunteer fire districts, as well as the cost of administering claims. In turn, this would greatly increase their insurance premiums or self-insurance costs, which are paid for with your property taxes. This creates a classic unfunded mandate. As a result, I led the filibuster to prevent this change in the law.

Over the years, I have consistently demonstrated my support for firefighters, both paid and volunteer. Our first responders are vital and put their lives on the line to protect people and property. Appropriate benefits are important for recruiting and retaining first responders, and it’s the job of elected officials to strike a balance between those benefits and the burden on the local taxpayer. Local departments can always make their own deals, but I don’t believe that the state should create an unfunded mandate to force this change in the law on our local political subdivisions.

Many bills that come before the Legislature seem to offer compassionate solutions to various problems, but they are generally not as simple as they may appear. For example, as chair of the Banking, Commerce, and Insurance Committee, we see bills every year that require insurance companies to pay for certain types of treatments or pharmaceuticals. I generally have opposed these bills because they increase costs for all premium payors and reduce competition among health plans and insurers. As they say, “there is no such thing as a free lunch.” The question is rarely as easy as whether we care about a program or policy; it is about the cost and whether it’s appropriate to require the cost to be paid in state law. These are not easy decisions, but they are part of the job.

It is a privilege to represent you in the Nebraska Legislature, and I look forward to hearing from you regarding issues that are important to you. I can be reached at 402-471-2729 or by emailing me at mjacobson@leg.ne.gov.

I wrote an article a couple weeks ago regarding the need for local political subdivisions to focus on their spending if you want you to keep your property taxes in check. Some of the feedback I have gotten since that time suggests I may need to walk through how our property taxes are determined.

I have said many times that the state does not assess property tax. That ended in 1967 when the voters banned the state from charging a property tax. To replace the revenue previously collected by the state from property taxes, the Legislature created the state sales tax. Despite not being able to assess a property tax, the state does have the power to decide which local entities have property taxing authority. The largest assessors of property taxes are public schools, counties, and cities, with school districts being the largest recipient of these taxes. Your property tax bill depends on where you live. School districts cross county lines and city lines, so property taxes vary accordingly. The total tax assessed value of all the properties located within the boundaries of a political subdivision are added together to determine the total “tax base.”

When it comes to determining your property tax bill, each political subdivision must first set its budget. Once the budget is set, the tax base is divided into the budget to determine “mill levy.” Therefore, the mill levy multiplied by the tax assessed value of your property is your tax amount. Your total individual property tax bill is the sum of each taxing authority’s tax request when applied to your property. Bottomline: the assessed tax value is only one of the components to determine your tax bill.

I also receive a lot of complaints about property tax values increasing even though no improvements have been made to the property. Keep in mind that values go up with inflation and are reflective of changes in the market. Values should go up along with cost to build or replace. If you go through periods of high inflation and strong demand, values will go up well above inflation. That is one reason you buy property.

In my opinion, our tax system in Nebraska relies too much on property taxes. I have long believed that sales taxes need to play a larger role in funding our tax system. Too many urban senators don’t share that belief. Relying on any one major source of revenue is not the answer to fixing our tax system. Every tax source has its critics. Those who oppose sales tax argue that it is a regressive tax that disproportionately impacts the poor and push back even when you avoid taxing necessities like food and medical expenses. I have long held that food, medicine, and business inputs should not be taxed. Everything else should be on the table.

I also believe that cities and counties should fund themselves with local taxes, but schools should be largely funded by the state since our state Constitution requires the state to provide every student with K-12 education. However, there need to be limits on how that funding is spent. That is where the rub comes in, particularly since schools are governed by local school boards. Where and how much taxpayer money should we spend when they are putting students first? It is easy to forget about or deprioritize the burden on the taxpayer when we are talking about the needs of our kids.

As I’ve described before, the Legislature has made many strides in reducing your property tax bills, including increasing funding for K-12 education, fully funding community colleges, and dedicating significant spending to property tax credits. We have also capped most property tax spending by cities and counties. Unfortunately, the cost of doing business for political subdivisions continues to increase, even for those who are very conservative in their budgeting. Conversely, voters are unwilling to give up many of the services funded by property taxes. Conservative spending is a challenge for local elected officials and state leadership alike.

I have lost count of those who have reached out to me with property tax concerns. This is a problem that cannot be ignored. I will continue to work with my colleagues on the Revenue Committee and in the Legislature to find ways to reduce property taxes, likely by continuing to attempt to redistribute our revenue streams more evenly among the different kinds of taxes. It is not an easy problem to solve, and it will take creativity, compromise, and political willpower.

It is a privilege to represent you in the Nebraska Legislature, and I look forward to hearing from you regarding issues that are important to you. I can be reached at 402-471-2729 or by emailing me at mjacobson@leg.ne.gov.