The 109th Legislature’s second session has adjourned sine die. As of the day of adjournment, the Legislature had passed 150 bills, excluding “A” (Appropriation) bills. Of the 107 priority bills designated this session, 75 bills were passed as standalone measures.
Many priority bills were passed: LB525 to create first-of-its-kind agricultural data privacy protections for agricultural producers, LB958 to require Nebraska to pay the maximum amount of coverage for which Medicaid recipients are retroactively eligible, and LB1096 to strengthen agricultural and critical infrastructure security from foreign adversary threats. However, we also had many priority bills that were left pending: LB512 to adopt additional screening requirements before a physician can provide an abortion-inducing drug, LB730 to require schools and state agencies to designate restrooms and locker rooms based on sex, LB779 to place limits on the charging of interest on medical debt, and LR298CA to clarify that Nebraska Environmental Trust funds can only be awarded via competitive grants.
Meanwhile, the Legislature made adjustments to the state’s budget which reduces spending by 0.9 percent this biennium. The budget retains the minimum amount of relief specified from both the Property Tax Credit Fund and School Property Tax Relief Fund, which will be a little over $1.2 billion in the next fiscal year.
This year, I introduced a total of sixteen bills and one constitutional amendment resolution. Additionally, the Agriculture Committee, of which I chair, introduced two bills. Fourteen of those measures passed. The bills I passed covered a wide range of topics including new license plate designs, public power utility interconnections, controlled substances, veteran homestead exemptions, livestock branding, sweepstakes, and newspaper public notices. I am disappointed, my personal priority for this year, LR283CA, which affirms existing state law that only a United States citizen shall vote in Nebraska, was not scheduled for debate this session.
However, the two legislative priorities relating to property taxes were not debated this year. LB1219 by Senator Brandt as introduced proposed to limit the total amount of property taxes that may be levied by any political subdivision to 2 percent plus real growth. LR292CA by Senator Andersen proposed to change how property taxes are calculated. This proposed amendment to the state’s constitution would have established two separate values for property: a “fair market value” set by county assessors, and a “taxable market value” based on the purchase price of the property. Under the proposal, the taxable value of the property would only increase by the rate of inflation until the property is sold.
A petition drive calling for property tax relief is currently underway to place a series of initiatives on the 2026 general election ballot. The Reduce Taxable Property Valuation Initiative proposes to reduce the taxable valuation of real, agricultural, and horticultural property by half. The Cap Annual Property Valuation Assessments Constitutional Amendment proposes to cap annual property valuation increases at 3 percent. The Teacher Base Salary Initiative proposes to set an initial base salary of $50,000 for all certified teachers, regardless of years of experience or educational attainment, with the intent of ensuring K-12 schools are properly funded while not having a heavy reliance on property taxes. This petition drive is sponsored by the group Advocates for All Nebraskans, and their website is www. forallnebraskans.org I invite you to share your thoughts. My Capitol office number is (402) 471-2801 while my email is [email protected]. My mailing address is: Senator Barry DeKay, District #40, P.O. Box 94604, State Capitol, Lincoln, NE 68509.









