Over the past several weeks, our office has received several calls and questions about Initiatives 440 and 441. Currently, Nebraska allows gambling – including sports betting – only at licensed casinos (“authorized gaming operators”), and those casinos must be co-located with a horse racing track. Initiative 440 would amend the Nebraska Constitution to allow for mobile sports betting through platforms that contract with an authorized gaming operator. Initiative 441 would create statutes authorizing and regulating mobile sports betting. Of the taxes collected from mobile sports betting, 70% would be distributed to Nebraska’s Property Tax Credit Cash Fund.

Given the questions we have received, I want to share some of my thoughts as voters consider the issue. This is not the first time I have considered whether we should legalize mobile sports betting. In 2025, Senator Eliot Bostar introduced LR20CA, a similar proposal. I voted to advance it through the first round of debate so the Legislature could continue discussing the issue. When it later faced a filibuster, however, I found myself in the position of potentially being the 33rd vote needed to end debate. After listening closely to the arguments on both sides, I was not prepared to provide that vote.

My biggest concern remains accessibility. Nebraska already allows sports betting at licensed racetrack casinos. The question before voters now is not whether Nebraska should allow gambling. We already do. The question is whether sports gambling should be available directly on people’s phones.

There is a real difference between deciding to drive somewhere to place a bet and wagering repeatedly from the couch while watching a game. That kind of access is very different from what exists today, and I believe voters should think carefully about what it could mean for younger people, for athletics, and for families dealing with the financial consequences of gambling losses.

On the flip side, I have no doubt that mobile sports betting happens in Nebraska today. I’m sure many have seen the press coverage about a very busy exit just over the Iowa border from Omaha. Reports indicate more than 400,000 geolocation checks related to sports betting took place along the exit and a nearby cornfield during the 2025 football season. Committed gamblers can also use proxy servers, or seek out less reputable platforms, to place bets. Today, Nebraska gets no revenue from this activity.

That being said, I also want to be clear about the impact of passing Initiative 440 and 441 on state revenue. Supporters of the initiatives estimate “more than $166 million in real property tax relief goes straight to Nebraskans over the first ten years.” In 2025, Nebraskans paid approximately $5.6 billion in property taxes. Assuming sports betting would generate roughly $17 million per year, the projected relief would amount to only about three-tenths of one percent of the statewide property tax burden.

That does not mean the revenue is meaningless, but it does put the headline number into perspective. Nebraska needs meaningful, structural property tax reform, and mobile sports betting is not going to solve our property tax problem.

There are also costs that do not show up in a property tax calculation. Nebraska already recognizes the need to fund compulsive gambling treatment. Expanding access from physical casinos to a platform available 24 hours a day on a cellphone deserves careful consideration, particularly when weighed against the relatively modest amount of property tax relief being projected.

Ultimately, Nebraska voters will decide whether mobile sports betting is right for them and right for Nebraska. As you vote, I encourage you to look beyond the headlines and consider not only the potential revenue, but also accessibility, financial health, and problem gambling.

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 mike.jacobson@leg.ne.gov.