I want to open my column this week by thanking the voters for returning me to the Legislature for another four years. I have focused on doing all I can to deliver results to District 42 and the state. I intend to continue my focus on bringing property tax relief to Nebraskans, which is my highest priority.

It should go without saying that the budget will take center stage next year, as the Legislature will need to close the current $200 million projected deficit and make the appropriate adjustments to future budgets. If we make no budget adjustments and spending increases 2.5% annually, the projected deficit for the biennium is $1.2 billion.

Spending cuts alone are unlikely to be sufficient to address the deficit, so we will need new revenue to balance the budget. I have mentioned many times in the past that I believe the key to fixing our tax problem is through growth of our tax base and controlling spending increases.

Our tax policy plays a huge role in how we incentivize businesses and individuals to both stay and relocate to Nebraska. If we have the highest tax rates in the region, we will fail. That is why lowering our state income tax top bracket to 3.99% matters. That is also why we must lower our property taxes. We also need to hold spending in line with inflation and growth.

I also believe we need to reform our sales tax system to include goods and services without negatively impacting low-income households, agriculture, or business inputs. The Governor and I agree that thousands of people drive across Nebraska each day from outside the state. They stop at C-stores and purchase many items that are not subject to sales tax. These are tax revenues the state and local governments could and should capture.

In addition, many nonessential products and services can and should be subject to sales tax. If we want to better balance the tax burden and take some pressure off the property taxpayer, we have little choice but to expand the sales tax base. I believe that these are commonsense steps that are bipartisan in nature and can be adopted if the Legislature takes advantage of the opportunity to work together and do the right thing for our constituents.

I want to point out that, after a very contentious election nationwide, we now need to focus on healing and dial back the divisiveness that has impacted the entire country. We are better than this and can do and must do better.

I am still amazed that so many candidates focused their campaigns on “going a different direction,” but failed to provide a specific plan for the direction they would like to take us. If addressing high taxes matters to each of us, we should focus on our plans to accomplish it. The Legislature has discussed many plans over the time I’ve been there about how to reduce taxes. Although we have made progress by removing community college general fund expenses from the property tax rolls and significantly increasing the property tax credit fund, there is much work to be done on sales tax reform. I am very optimistic that progress can be accomplished if we all focus on moving the state forward. The election is over; it is time to get to work.

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.

A week ago, on Sunday, I made the now-annual trip to Seneca to attend the annual turkey feed fundraiser. It is a great opportunity to visit with so many Sandhills-area ranchers and local residents and enjoy some great food. I also couldn’t leave without buying some amazing baked goods, and I even bought a cap that said, “Seneca, we are a little off,” with a Highway 2 logo under it. For those not familiar with Seneca, old Highway 2 ran through it, but when the highway was redone, it was moved just south of Seneca. If you have never attended the event, it is an amazing example of how a small, unincorporated village in the middle of the Nebraska sandhills can attract 250-300 people to join in some great fellowship. It is worth the trip!

Last Thursday, Julie and I attended the North Platte Area Chamber and Development Corporation’s annual meeting and awards evening. I was honored to serve as Keynote Speaker. They awarded seven honors that evening, beginning with Judy Clark as the Professional of the Year. Judy has been a very dedicated Planning and Zoning Administrator for North Platte and Lincoln County and is well known statewide for her expertise. I have always admired her knowledge of city and county planning and her commitment to serving our area. This was a well-deserved award. Thank you, Judy, for all you do.

The second award went to Integrated Power Company as Business of the Year. Integrated Power provides expertise and resources for high-voltage substations, distribution facilities, transmission lines, and other energy development. Having access to energy remains critical to economic development, and it’s wonderful to have experts right in our backyard.

Fessler Tire Company received New Business of the Year. The Fesslers are a classic example of going “all in” to start a new business that grows our local economy by creating jobs and filling a need in North Platte’s Original Towne district.

The next award went to Lori Bergman, owner of Double Dips Ice Cream. She was recognized as Volunteer of the Year. Lori is involved in so many projects in the Canteen District, and serves some great-tasting ice cream as well.

Eickhoff Construction was recognized as Housing Developer of the Year. Over the years, they’ve constructed over 500 housing units and built the home on the last available lot in a subdivision that was a vacant city block eight years ago. Housing is incredibly important to growth; they are excellent builders of workforce housing. We are so fortunate that Zak and Clarine have chosen North Platte as their home.

The Housing Project of the Year was Thriving Connections Apartments, a 44-unit development funded by the Nebraska Finance Investment Authority’s (NIFA) LIHTC-CRANE and ERA-2 programs. This development offers quality, affordable housing to North Platte residents with on-site supportive services available to help foster community engagement and create a foundation for long-term independence and success. This development helps to fill a huge need in our community for quality, affordable permanent housing. Ashley Lewis is the Executive Director of The Connection.

The final award of the evening was the Chamber’s Lifetime Legacy Award, which went to Alan Erickson. This was such a hard-earned award for someone who has had his fingerprints on countless economic development projects that include the Prairie Arts Center, the North Platte Airport terminal and hangar, the Dismal River Club, and so many others. After a successful career with Weathercraft Companies, which he founded, Alan has played a key role in helping many other businesses. I will always be grateful for his investment in NebraskaLand Bank when we first chartered the bank 28 years ago. Alan is truly an unsung hero to our area and received a well-deserved standing ovation.

The focus of my keynote comments was demonstrated by the award winners. I outlined the challenges we continue to face in solving the property tax problem. We are all constantly looking for the silver bullet. Some believe it is less spending; others believe it is raising taxes. But the true silver bullet is GROWTH. If we can grow our economy at a faster pace than inflation, we can achieve meaningful property tax relief if it is accompanied by spending restraint.

I’d like to give a big thank you to all of the businesses, employees, elected officials, and volunteers who dedicate their time to economic development all throughout District 42. Without you, our communities would wither and die. Your work keeps rural Nebraska, and our way of life, alive.

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.

In my article last week, I discussed Initiatives 440 and 441 that will appear on the General Election ballot. I’d like to discuss Initiative 442 as well, as I’ve gotten questions from constituents why voters sometimes decide issues the Legislature has already addressed.

Initiative Measure 442 proposes to amend the Nebraska Constitution to establish certain requirements for participation in girls’ and women’s school athletics. In 2025, the Legislature passed LB89, known as the Stand With Women Act, which established requirements for participation in school athletics based on biological sex. That legislation is already law. However, there is an important distinction between passing a state law and amending the Nebraska Constitution.

Laws passed by the Legislature can be amended or repealed through the legislative process. Constitutional provisions, on the other hand, cannot be changed by simply passing another bill. They generally require another constitutional amendment approved by Nebraska voters.

This distinction helps explain why Initiative 442 appears on the ballot despite existing legislation. A vote FOR would establish the proposed constitutional requirements, while a vote AGAINST would leave the Constitution unchanged. Regardless of the outcome, the vote itself would not repeal LB89.

This also raises a broader question: How do issues make their way onto our ballots? In Nebraska, citizens can propose laws and constitutional amendments through the ballot initiative process. To qualify, organizers must gather a required number of valid signatures from registered voters, including signatures distributed across the state. Citizens may also use the referendum process to put legislation passed by the Legislature to a public vote.

Another path involves the Legislature itself. With approval from three-fifths of the Legislature’s members, the Legislature can place a proposed constitutional amendment before voters. Even with that legislative approval, voters ultimately determine whether the amendment becomes part of our Constitution.

When reviewing ballot measures, I encourage Nebraskans to pay particular attention to the language explaining what a vote FOR or AGAINST would accomplish. A vote against a proposed constitutional amendment, for example, does not necessarily mean repealing an existing law. It may simply mean leaving the Constitution as it currently stands.

Nebraska’s initiative and referendum process gives citizens a direct voice in shaping our state’s laws and Constitution. Understanding how that process works is essential to making informed decisions at the ballot box.

I encourage everyone to vote, either by early voting or by going to your local polling site on November 3!

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.

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.

I was pleased to be able to spend some time in North Platte this week, both catching up on work at the Bank and attending events. One of my duties this week was to visit with those who attended the opening of the Sheldon Statewide: Hyphen America exhibit at the Prairie Arts Center. The Sheldon Statewide exhibits have been coming to North Platte for many years and give students and members of the community the opportunity to appreciate artwork that they may never have been exposed to otherwise. Julie helped coordinate tours and docents for the North Platte exhibit for many years, so it’s a cause that is particularly close to our hearts.

We are so fortunate to have the Prairie Art Center in North Platte and to have Holly Carlini as its director. It is an amazing facility, and I have always been impressed by the wonderfully talented artists who call Legislative District 42 their home. Getting the added exposure to the unique artwork displayed by the Sheldon Museum is a special treat. You never know when or how a child may be inspired by these works of art.

A big thank you to Rhonda Seacrest for first bringing Sheldon Statewide to North Platte over 30 years ago. NebraskaLand Bank is pleased to be a long-time sponsor underwriting the exhibit.

On Friday, I participated in an event held by Senator Pete Ricketts at Sustainable Beef. Senator Ricketts touted his nine-point plan to rebuild the beef herd, which has recently been at record lows. The beef industry is critically important to Nebraska, from the cow-calf operators, feedlots, and packers to the transportation network. Rebuilding a strong domestic industry is critical to our state, and good for America.

Because of my commitments in North Platte, I was unable to attend the ServeNebraska Step Forward Awards in Lincoln. ServeNebraska is Nebraska’s Volunteer Service Commission and coordinates volunteer efforts across our state. The Governor selects Step Forward Award recipients in tribute to their significant contributions to the state through volunteerism. My Legislative Aide, Tori Richardson, attended this year’s award ceremony on my behalf to see Brooklynn DeNaeyer of Thedford, Virginia Huffman of Tryon, and Brian Grandy of North Platte receive their awards. I want to congratulate each of them and thank them for their contributions to their communities in District 42. They have set great examples for all to follow!

I closed the week out by attending the Husker Football game to watch 3 ½ quarters of great football (ha!). Win or lose, there is no place like Memorial Stadium on a Husker football Saturday. We recovered from the football game by watching the volleyball team stand tall and bring home another great victory. We now know that the top two teams in volleyball are the Husker first team and the Husker second team. Very proud of these incredible women.

As a reminder, the Banking, Commerce, and Insurance Committee will hold an interim study discussion on LR310 on Friday, October 16 at 1:00 at Mid-Plains Community College’s North Campus. I brought LR310 to get your feedback on the structure of the Nebraska Tourism Commission and whether we should consider recombining the Tourism Commission with the Nebraska Department of Economic Development (DED). I hope several tourism and hospitality industry leaders will participate and provide guidance.

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.

I spent most of last week in Lincoln working with staff and meeting with other members of the body to discuss new legislation for 2027 and preparing for upcoming interim studies.

I will be hosting an interim study on LR310 on October 16, regarding the organizational structure of the Nebraska Tourism Commission. Prior to 2012, the Tourism Commission was part of the Nebraska Department of Economic Development (DED). The primary reason for separating tourism from DED was to ensure that there was a statewide focus on tourism by creating a commission that had representation across the state. The commission is funded from occupation taxes collected for room rentals by hotels and motels across the state.

Last session, there was a bill introduced to combine the two entities again. I opposed the bill because I felt that the reasons for separating the two entities were still valid today. Since the bill did not advance, I then introduced LR310 to allow us to study the matter over the interim. I understand the interest in trying to combine a singular focus under one entity, but I remain skeptical that rural Nebraska will get the attention that it deserves and receives under the current structure. I scheduled the roundtable-style hearing to be held at Mid-Plains Community College to help allow more rural residents to take part in the deliberation process. Given the tremendous success of the commission under its new director, I see no reason to change course.

With the mid-term election just around the corner on November 3, we are seeing many political ads making promises and indicating they want a new direction. Many of these ads also exaggerate the financial position of the state of Nebraska. Let me be clear: the state is far from bankrupt.

Every year, the Legislature ensures that the budget is in balance based on the projections from the Nebraska Economic Forecasting Board. The Forecasting Board provides the official numbers that the Legislature is required to use when balancing the budget. This past year, the revenues were off due to the changes in federal tax policy that allowed for significant reductions in taxes owed at both the federal and state levels. As a result, tax refunds to Nebraskans were higher than expected. However, on the positive side, sales tax receipts have been running well above projections, indicating strong consumer spending which generally indicates a strong economy.

There are also several economic factors that are harder to quantify. For example, the effects of wildfires and resulting herd liquidation are hard to measure currently, but the demand for beef remains high and industry profits are still strong. Grain producers have seen production problems in the western portion of Nebraska, but generally favorable yields in the eastern portion of the state. However, the recent heavy rainfall in the eastern half of the state has created significant harvest problems that may also result in poor grain quality. Most grain producers use some form of crop insurance and due to production challenges elsewhere, price levels have risen above the cost of production. In the end, I expect results to outpace early expectations.

In 2027, the Legislature will once again balance the budget without over-depleting reserves. As I visit with my colleagues, we are very cognizant of pervasive concerns about the burden of property taxes and the need to reduce them. Many political subdivisions are raising property taxes at rates well above inflation, you can expect that steps will be taken to address this. It should also be noted that nearly half of the state budget is already devoted to property tax relief in one form or another. In each of the past three years, the Legislature has supported the Governor’s request to increase the Tier II property tax relief fund by $750 million to provide direct credits on your property tax statements. The direct property tax credits now total nearly $1.7 billion annually.

So, when politicians say they want to go in a different direction, ask what direction they want to go. Do they want to reduce your property tax credits? Or do they want to preserve those credits by raising other revenues? Personally, I support shifting more tax revenue to sales taxes. I believe we can expand the sales tax base without the need to tax agricultural and business inputs or necessities. I am also supportive of economic development efforts with proven impacts. Growing our state will continue to be key to solving our tax challenges at all levels.

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.

I had the privilege of being invited by Wallace substitute schoolteacher Becky Uehling to speak to her 7th-grade class on Zoom. I was so impressed by the respect the class showed and the quality of their questions. I really appreciate our local public schools’ effort to expose students to government officials and help them understand how our laws are made. The last time I spoke to a group of area students was four years ago when I was invited to visit the 4^th grade class in Thedford. They too were a great group of students who left me with an unforgettable impression of the quality of our area students.

This past week, I served on a legislative panel at the Thriving Children and Families Conference in Kearney, sponsored by First Five Nebraska. Our panel focused on the importance of childcare in growing our economy. Without available childcare providers, our workforce and job growth are reduced.

I ended the week by attending the Governor’s reception for the President of the Czech Republic and the announcement of two Executive Orders (EO) designed to help farmers and ranchers cope with the effects of high diesel fuel costs.

The first EO deals with the tax on off-road diesel fuel. To be clear, there is no tax today on fuel used for off-road use since the millions of gallons of off-road fuel do not impact our highway system. Diesel fuel used for over-the-road trucks is subject to both state and federal road tax. The state tax is collected at the point of sale and remitted to the Nebraska Department of Revenue to fund the Nebraska Department of Transportation for road construction and maintenance. The Federal tax is also collected at the point of sale and remitted to the Nebraska Department of Revenue, which remits it to the IRS. Diesel fuel used for over-the-road vehicles is clear in color, but a red dye is added to the fuel for off-road purposes to distinguish it from over-the-road fuel. Today, farmers and ranchers often keep two fuel storage tanks on their premises so they can keep off-road fuel for ag equipment separate from motor-vehicle fuel for over-the-road use.

The Governor’s EO suspends the state tax on over-the-road (clear) diesel fuel for 90 days, with the option to extend, if needed. Since this tax is collected at the point of sale, a trucker hauling an agricultural commodity who fills his semi at a fuel pump will pay the full tax, but can apply for a refund of the state tax (31.8 cents per gallon) if they keep their receipt.

However, it is the Governor’s intent to allow these individuals to also avoid paying the federal tax (24.4 cents per gallon) by using “red” off-road fuel in over-the-road trucks if they are exclusively hauling ag commodities that include grain, livestock, hay and distillers’ grains, sugar beets, and any other ag commodity. This would eliminate the need to file any refunds and would also capture the federal tax. The Department of Revenue has applied for the federal waiver to accomplish this. There have been many questions regarding this EO, and the Department of Revenue has linked additional information on its main page: https://revenue.nebraska.gov/. The State Patrol chief was also present at the press conference to confirm that their carrier enforcement officers will be flexible once the suspension period ends and over-the-road vehicles have residual color in their fuel.

The second EO modified the existing agricultural overweight limits for truck hauling grain for field to market, by allowing haulers of agricultural commodities to haul all loads up to 25% more than the current allowable weights. I would, however, caution those hauling grain to make sure their lights are working, their brakes are properly adjusted, and their tires meet specs. These orders only apply to trucks operating in Nebraska and do not allow for overweight interstate travel.

These two EOs will be a huge help to farmers and ranchers who are dealing with the challenging impact of high diesel fuel prices and the summer fires. I applaud Governor Pillen for taking this decisive action.

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.

This past Thursday, I had the honor of speaking at the Constitution Week Community Celebration hosted by the Sioux Lookout Chapter of the Daughters of the American Revolution. The event was held under the Liberty Tree on the Lincoln County Courthouse lawn and concluded with the annual Bells Across America tradition. I want to thank the Sioux Lookout Chapter for organizing the event and for its more than a century of work preserving our history, educating future generations, and promoting patriotism. 

This year’s celebration was especially meaningful as our nation commemorates the 250th anniversary of the Declaration of Independence. The Declaration expressed the principles upon which our country was founded, including liberty, individual rights, and government deriving its authority from the people. Eleven years later, the Constitution created a framework for putting those principles into practice. 

The delegates in Philadelphia represented different interests and held strong opinions about the proper role of government. The Constitution resulted from months of debate and compromise. No delegate got everything he wanted, but they remained committed to a system through which they could resolve their disagreements. That remains an important lesson. We will never agree on every issue, but our constitutional system allows us to disagree, speak openly, and resolve disputes through elections, courts, and the rule of law. 

The success of freedom can also make us forget its cost. Most Americans have never been told what opinions they may express, which faith they may practice, or whether they may criticize the government or vote for their leaders. Because these freedoms are part of everyday life, we can begin to view them as ordinary. They are not. America is not perfect, but our constitutional system provides a way to address injustice and correct mistakes. Despite our challenges, I continue to believe there is no better country on earth. 

The freedoms protected by our Constitution have never been preserved without sacrifice. Generations of veterans and military members have left their families, suffered injuries, and, in many cases, made the ultimate sacrifice. North Platte also has its own remarkable example of service. During World War II, approximately 55,000 North Platte Canteen volunteers served about six million military personnel. These everyday citizens saw a need and took responsibility for meeting it despite wartime shortages. Their example reminds us that a strong country depends on people willing to show up for one another. 

The Constitution begins with the words “We the People.” Those words give citizens authority, but they also give us responsibility. The Constitution is not self-sustaining. It is only as strong as the people’s willingness to understand, respect, and defend it. As we celebrate America’s 250th anniversary, we should reflect on what we have inherited and recommit ourselves to preserving it for future generations.

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.

Some of you may have received a “Pink Postcard” in the mail. This is a signal that one or more of the political subdivisions that assess a tax against your property will be requesting a property tax revenue increase that exceeds the state’s allowable growth limit compared to the previous year. Naturally, this has renewed the public outcry about the cost of property taxes. Although the state has taken steps to reduce the “net” taxes you owe, property taxes continue to rise.

The purpose behind the pink notices is to let you know when public hearings will be held to discuss the upcoming budget and taxing process when the tax increase will pass a certain threshold. If you are concerned about a tax ask, now is the time to say something! I can’t speak for all elected officials, but I can tell you that I care about what my constituents think, and most others will as well. Local control requires local engagement by both the public and the elected officials. It is up to you to help guide priorities.

Even if you don’t want to say anything, these meetings can be a good way to understand why the political subdivision’s tax asking is going up. Just like with everyday consumers, the cost of operating is increasing, and there may be a special project that is being undertaken. But shining a light on a budget and asking tough questions is important to ensure conservative spending.

Keep in mind that the increase in property taxes is not due to your property “value” rising. The mill levy is set based on the available taxable property, and that is what really determines what you pay. Your taxes are calculated with the equation A = B x C. A is the amount requested, B is the tax levy, and C is the tax value. If the tax ask increases (A) and the tax value goes up (C), then the tax levy (B) is adjusted to generate enough funding to meet the tax ask (A). If the tax base (C) goes down and the tax ask (A) goes up, the tax levy (B) must go up to balance the equation. In the end, it is the tax ask (A) that impacts your tax liability.

Also keep in mind that if your individual property value went up due to inflation, then your neighbors’ values went up as well. If the tax ask (A) holds steady and the tax value (C) goes up, then the tax levy (B) will be reduced. When politicians tell you they left the levy flat when values went up significantly, that is a sign spending is going up.

Political subdivisions should not be setting their budgets until after public hearings, including those noticed on the Pink Postcard. Even then, this will not be the full picture of your property taxes for the upcoming year. The state now fully funds community colleges, taking over the local property tax assessment. We have also made significant investments in property tax credits that will further reduce your bill. The credit related to K-12 public school funding has increased by $750 million for each of the last three years. This is in addition to providing $1,500 per student to each public school in the form of “foundation aid.” The state also provides over $1.2 billion per year in TEEOSA funding to schools with higher needs and lower tax bases.

In addition to carefully managing spending, we also need to grow our property tax base. This means building more houses, attracting more businesses, improving properties, and recruiting more individuals to our communities. Even when incentives like TIF are used to make this happen, the base eventually is increased. Many projects that were TIF-ed several years ago are now fully on the property tax rolls. Had they not been incentivized, they may never have been built, and the sales taxes and income taxes created by new jobs would never have happened. We need to grow if we want to stay ahead of inflation pressures.

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.

This past Thursday night, the Nebraska Medical Association honored me with its Friend of Medicine award, the highest honor awarded to a non-medical provider. The award was primarily due to LB527, which I introduced and helped pass last year. LB527 provides additional Medicaid funds for medical providers who are not employed by a hospital through a state and federal matching program. It generally mirrors LB1087, which I also introduced. LB1087 provided access to nearly $1 billion of federal funds to be provided to Nebraska hospitals that care for patients on Medicaid. The dollars are primarily targeted at rural hospitals.

The significance of these bills is that Nebraska hospitals and independent medical providers can get better reimbursements for providing care to Nebraska Medicaid patients without needing more funding from the state Medicaid fund. Instead, the providers commit an assessment to the program that is used for the state match, which comes back to them in addition to more federal dollars. I am honored to receive an award for carrying a bill that costs the state nothing but gives significant support for medical providers who are struggling to offer care to patients in need and who may otherwise not get timely care. It also allows providers to keep their doors open.

Many of you know that I serve on the Great Plains Health Board of Directors. My time there has given me a unique perspective on the healthcare system and how costs and reimbursements work. Generally, health insurance companies pay a disproportionate amount of the overall costs for medical care. Medicare and Medicaid pay reimbursement rates well below the cost of care, which leaves health insurance plans paying higher rates. Then, when you bring in Medicare Advantage insurance products, which replace Medicare for seniors, hospitals are forced to receive even lower reimbursements. That is why many providers have ceased accepting Medicare Advantage. Meanwhile, we need to provide services to residents regardless of where they live.

We are fortunate that Great Plains Health is located in the heart of District 42. It attracts quality medical staff and has facilities that can house the equipment needed to perform necessary procedures close to home. They also provide support for clinics and small hospitals in the region. I see first-hand how tight operating margins are and how important these federal dollars are to make the system work. Over the coming years, we will need to be creative as to how we continue to generate the funds necessary to maintain our healthcare system in rural areas.

After spending my entire career working in banking and economic development, I have found that retaining and attracting new residents to the area is dependent on having quality available housing, medical care, educational opportunities, recreational opportunities, retail stores, and quality air and ground transportation. Over the past several years, North Platte has rebuilt our shopping mall and brought other retail outlets to the area. Significant new housing has been and continues to be built, and the hospital has also grown exponentially. The new airport terminal opened a couple of weeks ago helps to meet the critical needs necessary to stabilize and grow the area. Although LB527 and LB1087 funds will help, much still needs to be done to keep our healthcare system viable in the region. But this is a great start. Thank you again to the NMA for this recognition

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.