As expected, the property tax working group made more progress last Monday, but we still do not have a final draft. A last meeting is scheduled for July 22 to pull together final thoughts. Senator Ben Hansen will likely draft the bill to be introduced once the expected special session begins on July 25.

If the plan moves as anticipated, we will be looking at funding the current general fund expenditures for public schools with state dollars instead of local property taxes. The money for state funding would come from a combination of state agency spending cuts, changing the LB1107 income tax credits to direct property tax credits and expanding those credits, new or increased taxes on tobacco, vaping, alcohol, and hemp products, and elimination of certain sales tax exemptions. If the Legislature cannot agree on changes that can fully fund this effort, there would need to be some ongoing property tax levy with the state making up the difference. All existing bonds and any new capital improvements that require new bonding would continue to come from local property taxes, just as they do for the local community colleges under their recent funding change.

I have heard from some asking how this approach differs from the EPIC tax proposal. The main difference is that the EPIC proposal would have eliminated all other forms of taxation other than a consumption tax (sales tax) and excise taxes. The ballot initiatives would have placed this language in the state Constitution so that only a Constitutional change could allow us to ever use any other form of taxation. Additionally, the EPIC option would have sent all funding to Lincoln with no guarantee that any of those funds would return to rural Nebraska.

Under the proposal we are currently discussing, the state would only take over the cost of general fund expenditures for public schools, and some level of local property taxes would remain in place. Sales taxes and income taxes would also remain. Local school boards would still manage the public schools (just as the boards of governors of the community colleges do and just as the Board of Regents does for the University). However, they would no longer have taxing authority. So, local control would be shared between the elected boards and the taxpayers. Should the state fail to fully fund the agreed-upon funding, the local public schools would have the ability to go back to property taxes to fund the difference. Keep in mind, however, that there will be limits on the rate of increases in funding going forward. The details of that funding are still to be worked out.

I have said from the beginning that no matter how we fund our local political subdivisions, spending caps must be in place if we ever want to get ahead of runaway spending that puts us right back to where we are today. With that in mind, the plan would also limit property tax asks for counties and municipalities as well.

I was recently on a call with the leaders of both the Nebraska Association of County Officials (NAACO) and the League of Municipalities. I explained to them that the proposal will likely limit their property tax ask to the greater of zero or the Consumer Price Index (CPI) plus “real” growth. The plan would also have allowances for declared emergencies, funding for public safety needs, or voter-approved overrides. They were both extremely unhappy with the plan and wanted to have no less than a 3% annual increase allowance regardless of the rate of inflation (CPI).

My question back to them was very simple. Are you telling me that if we go into a recession and the CPI goes to 1% or less, you still want to ask for a 3% increase in real estate taxes from local taxpayers? They responded that they didn’t know if they could curb their costs. My follow-up question was to ask them how local taxpayers on the brink of losing their homes will find the additional funding to pay higher taxes. A 3% annual tax increase over a three-year period would equate to a 10% compounding increase in property taxes. Does that make sense to you?

This type of opposition – so far unsupported by historical or projected numbers for local spending needs – is why property tax reform has been so difficult in the past. I remain committed to doing what is necessary to make progress in reducing your property tax burden regardless of the hurdles placed in front of us.

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.

As I write this article, I am reviewing all the information received over the past few months to prepare for the last of the scheduled property tax working group meetings to be held at the Governor’s residence on Monday, July 8. I will focus my comments this week on where we go from here and what we might expect to take place during a special session that is tentatively scheduled to begin on July 25.

Although the Governor has floated many of the provisions discussed by the working group during his town hall meetings, the final proposal from the working group will not be complete until after the July 8 meeting. At that time, the working group proposal will be made available to all the members of the Legislature. As I have mentioned in the past, this is a framework but certainly not the final bill. Every Senator will need to bring their ideas to the table to get the necessary 33 votes.

The working group has focused on removing most, if not all, of the public school “general” fund expenses from the property tax rolls and replacing them with funding from the state. The new state funding would need to come from eliminating certain sales tax exemptions, creating and/or increasing certain “sin” taxes (cigarettes, vaping, skill games, and alcohol), and cuts in state spending. The framework of the plan would also include using the LB1107 income tax credit dollars to help fully fund the plan.

The primary challenge for the working group is to determine which sales tax exemptions should be considered for repeal and what other products or services should be added to the sales tax rolls to generate the necessary funding. The goal will be to bring total property taxes down by at least 40% and bring sales taxes more in line with income and property tax revenues.

It is always important to remember that property taxes are assessed locally, and all the funds generated from property taxes remain with the local political subdivisions. Meanwhile, the state collects income taxes and sales taxes to fund the bulk of state operations. Local municipalities are allowed to add an additional “local option” sales tax to the state’s 5.5% sales tax that is kept locally to use those funds to hold the line on property tax increases.

Public schools rely almost exclusively on local property taxes and funds from the state to cover the operations costs. Meanwhile, they must fulfill many federal and state mandates that all cost money. It is also important to remember that our state Constitution requires the state to provide public education for all school-age children. At this point, there are 244 local public school districts ranging in size from 53 students (McPherson County) to 53,000 students (Omaha Public Schools). Every district is unique. Family incomes, property values within the districts, students with special needs, and students where English is their second language (ESL) are all examples of why every school district has different funding needs and local funding sources.

The TEEOSA formula was created many years ago to try to determine how to best balance every school district’s funding needs by targeting state funding to districts with higher needs and lower resources. However, the current formula has shifted most of the TEEOSA funding to about 27 of the largest schools or towns with higher numbers of ESL students. North Platte Public School is the only school district located in Legislative District 42 that receives TEEOSA funding. Each of the other school districts began receiving “foundation aid” of $1,500 per student last year when the Legislature appropriated $325 million in “new” annual funding for public schools across the state.

I expect that any property tax reform proposal will include a grandfathering of any existing general funds with a formula to provide for increases as needs change. My goals are to ensure that rural Nebraska does not lose out if the formula is changed and that rural Nebraska does not take on a disproportionate tax burden when all taxes are considered. I remain opposed to adding agricultural inputs to the sales tax rolls and will continue to look to make changes so that all businesses are on a level playing field when it comes to the taxation of property, sales, and income.

Regardless of how we decide to change tax revenue sources, we must set hard spending caps that account for actual growth and inflation but curb waste. Without spending limits we will be wasting our time. Property taxes are currently rising at a rate of $1 million per day. This is not sustainable. Every political subdivision must reevaluate its spending and focus on “needs” versus “wants.” I have received many emails and calls from constituents paying more in property taxes than in their total mortgage payment. Many are at risk of losing their homes. For that reason, I will be looking for compromise on any plan to achieve the necessary property tax relief.

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.

I have received many questions about the likely special session. Although the Governor hasn’t officially issued the call for a special session, he has notified the Speaker of the Legislature, John Arch, that Senators should set aside July 25 as the start date and the weeks that follow. Since this notification, the Speaker has begun the planning for a special session.

The initial planning has Thursday, July 25 as the start date, with Thursday, Friday, and Saturday being used for bill introduction. After each session day, the Executive Board – which serves as the bill referencing committee – will meet to reference bills to the appropriate committees. A special session can only be called for a single subject; in this case, the subject will be property tax relief. Because of the topic, bills will likely be referenced to the Revenue Committee, Appropriations Committee, or the Executive Board, although we could also see the Education Committee and Government, Military, and Veterans Affairs Committee come into play.

Once bills are referenced, the committee chairs will schedule each bill for a public hearing beginning on Monday, July 29. Once a public hearing has been conducted, the chair can then call an executive session to discuss the bill and determine whether it should be advanced to the full Legislature for consideration. Floor debate on advanced legislation can begin as soon as the Speaker schedules the bill for General File debate. The Speaker has signaled that he will keep the time thresholds for cloture – the motion to end a filibuster – that we had during the regular session. That means eight hours for General File, four hours for Select File, and two hours on Final Reading. Bills must “lay over” at least one session day between Select File and Final Reading, and can only be amended on General File or Select File.

Although the working group will provide a basic outline of a bill brought on behalf of the Governor, it is expected that there will be multiple bills introduced during the first three days of the special session. There will also be many opportunities to amend bills. Because there are so many variables that come into play when reforming our tax structure, there are a lot of possible solutions. The working group’s proposal will only be one plan, but hopefully it will provide a basic framework to start from.

The Governor has suggested many times that he wants to reduced property taxes by 40%. Here are the numbers that come into play: The State currently provides a credit on property tax statements that cost the State $233 million last year. The State is scheduled to pay just over $565 million to property taxpayers through a credit against 30% of their property tax paid to public schools and community colleges through LB1107. Another $110 million will be distributed to counties as reimbursement for homestead exemptions. In total, these credits cost the state just over $898 million in FY2024-25. If these credits were distributed through the Property Tax Credit Fund instead of through income tax credits, it would provide a 17% property tax relief.

At this point, the working group would like to use the LB1107, combined with increased “sin” taxes and elimination of certain exemptions, to generate just over $1.7 billion to fully fund the operating budgets of Nebraska’s public schools. This would eliminate almost all of the property taxes assessed by public schools except for existing bonds. Many details remain to be worked out, including how much to increase the “sin” taxes and which exemptions to eliminate. However, if the plan is successful, property taxes could be reduced by more than 40%.

The working group proposal will also include caps on local growth to ensure property taxes don’t continue to balloon. Today, property taxes are increasing at a rate of about $1 million per day. That kind of expansion is unsustainable.

Stay tuned. It is about to get interesting.

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.

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.