I spent time last week updating you on the legislative efforts to bring property taxes down. Although the Legislature has limitations on what they can do to impact property taxes – which are assessed locally – the steps we took are now coming together.

It has always made sense that cities, counties, and most local political subdivisions should fund their own needs, with some exceptions. Meanwhile, public education is one of the Constitutional responsibilities of the state.

Today, the state already provides significant funding to public schools, but most of that funding has gone to larger schools where their property tax bases are smaller in relationship to their student population and student needs. The Legislature took steps two years ago to provide $1,500/student in “foundation aid” to all schools to help take pressure off local taxpayers. Additionally, the Legislature provides funding to schools that accept transfer students who live in other school districts and are seeking a better fit for them to maximize their learning experience, which is known as “option enrollment.” This funding approximates the average cost of educating a student and helps to offset the cost to property taxpayers in the receiving district who now take on the cost of another student.

I generally support option enrollment when it is used to improve student learning and when the receiving school district uses the additional student population to maximize teacher/pupil ratios. I am concerned, however, that unless we see significant student population growth from the recent economic activity, steps will need to be taken to address overhead expenses and better utilization of facilities. In the end, every school district needs to continue to manage per-pupil costs while still maintaining sufficient teaching staff and teacher compensation.

I have been watching closely the steps that all our political subdivisions are taking during this budgeting season. Property values went up approximately 8% this past year, so mill levies must come down to stop property taxes from climbing at that same rate. My early read is that budgets are getting scrutinized, and we will indeed see mill levies drop significantly to hold property taxes in check.

As the November elections draw closer, now would be a good time to familiarize yourself with all the ballot initiatives and the candidates who will represent your interests on the various boards and commissions. There are several debates scheduled as well. Plan to attend the debates and ask the tough questions to each of the candidates to understand their views and their commitment to making decisions that align with your values.

As I wrap up my comments this week, I want to mention the lawsuit brought by a young mother suing to stop the repeal of LB1402 from going on the ballot. LB1402 was passed by the Legislature this year. It repealed the funding for the LB753 Opportunity Scholarship Program (tax credits for those donating to the program) but left the scholarship program in place with a $10 million annual appropriation to fund scholarships to low-income students who choose to attend a private school that best fits them. This program, in many ways, mirrors the public school “option enrollment” program. Conversely, the total credits in LB753 were capped at up to $25 million annually.

LB1402 was in response to a ballot initiative funded largely by the Nebraska State Education Association (NSEA) to place a repeal of the funding mechanism of LB753 on the ballot this fall. Despite the Legislature’s change in LB1402, the NSEA once again spent hundreds of thousands of dollars in paid petitioners to place an initiative on the ballot to repeal the legislative appropriation.

The lawsuit challenges the constitutionality of repealing a legislative appropriation. The Nebraska Supreme Court has bypassed the District Courts due to the timing of the suit and will hear the suit this week. This ruling could have a significant impact on future legislation.

Finally, I want to remind everyone that the Lincoln County Farm Bureau has asked me to participate in a town hall meeting at 6:30 p.m. on September 21, at the McKinley Education Center. I hope you will consider attending to get any of your questions answered and share with me any concerns you have.

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.