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What is the cost of government and what should it be? • Nebraska Examiner

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What is the cost of government and what should it be? • Nebraska Examiner


Tax policy is not a thrilling topic at the barbecue, but the taxes we pay are perennial subjects of conversation in Nebraska. As recipients of the property tax, we (counties, municipalities and schools) are as sensitive as anyone to the issue.

With a special session called explicitly for property taxes, we offer our perspective on how to approach them. We do not claim that doing any one thing in particular will “fix” property taxes, but we can offer general guidelines to inform policy discussions. Determining a proper tax structure boils down to how we collectively answer four basic questions:

  • What does government need to pay for?
  • How much is needed?
  • Who do we want to pay for it?
  • How do you want them to pay?

Years ago, these questions were answered in a way that led to our current tax structure. They are worth revisiting now.

What does government need to pay for?

Let’s first distinguish between “needs” and “wants,” which is difficult. Gov. Jim Pillen has suggested that not everything government pays for is a need, and we applaud his effort to “clean out the closets” by removing various state unfunded mandates on local governments.

Political subdivisions are creatures of the state. Their “needs” are largely determined by state statutes. The Legislature has assigned to counties the duties of roads, bridges, law enforcement, jails, courts, elections, and the collection of certain taxes and fees.  Municipalities are responsible for community and economic development; providing public safety, including law enforcement, fire protection and EMS; public transportation infrastructure such as streets, roads and bridges; safe drinking water; wastewater treatment; solid waste management; libraries, parks and recreation centers; and other quality of life services. The schools have the duty to provide free instruction for children between the ages of 5 and 21 in the common schools of our state.  This requires teachers, para-educators, bus drivers, coaches, administrators, janitors and other workers.

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How much is needed?

Counties, municipalities and schools have an annual public budgeting process. Counties are required to publish one- and six-year plans on what the highway superintendent will do with roads and bridges. Law enforcement needs are mandated by state statute and oversight agencies such as the Crime Commission. The jails are given basic requirements by the state. Elections are overseen by the secretary of state.

Schools have numerous mandates from the state government, federal government and courts.  These rarely come with the necessary funding.

Municipalities also face increasing costs and budgetary challenges due to unfunded mandates imposed by state and federal laws, regulations and court decisions, ranging from additional training requirements to preparation of reports and documents to be filed with the state or federal government.

A crucial point is that the cost of government has risen independent of CPI. Goods government pays for – gravel, asphalt, law enforcement vehicles and equipment, road graders, etc. – are not purchased at Walmart or off Amazon. Governments seek bids from a limited pool of vendors, and individual municipalities, counties and school districts do not always have the purchasing power to drive prices down.

Who do we want to pay?

As a state, we have determined local taxpayers should pay for items of a local nature. Traditionally, those have been considered (for counties): roads, bridges, law enforcement, jails, courts, tax collection and elections. For schools, it has been classroom teachers and facilities.  For cities and villages, local taxpayers pay for municipal employees’ salaries; municipal facilities and equipment relating to law enforcement, fire protection, streets and roads; safe and plentiful drinking water; wastewater treatment; solid waste management; libraries; and parks and recreation centers.

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These all have a mix of local and statewide impact. Roads and bridges, for instance, are critical segments of our state’s network of highways and byways. Law enforcement, courts, and the jails are all geared toward the prosecution and defense of state laws. Elections are for local, statewide and federal races.

High-quality public education gives every child the skills needed to compete and thrive in the 21st century.

How do we want them to pay?

The three main sources of revenue are property, income and sales taxes. Income taxes should relate to a citizen’s ability to pay but can fluctuate from one year to the next.  Areas with less income would be unable to pay for basic needs.

Sales taxes relate to a person’s willingness to pay, which is a measure of the ability to pay, but also trap more sparsely populated areas in a loop of increasingly diminished infrastructure. Property taxes are generally stable and relate to the value of real property, but not necessarily to an owner’s ability to pay.

Nebraska has consistently chosen property tax as a major funding source for local governments due to its stability. However, we are not limited to just the property tax. Other states have adopted a tax structure which diverts sales and income taxes to the communities in which they were raised.

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That said, we have experienced that when the state experiences economic downturns, state aid to local government can and will be sharply reduced or eliminated. If this were pursued, we advocate for placing local funding guarantees in the Constitution.

Conclusion

We do not advocate for any particular position or policy regarding how taxes should be governed. Instead, we advocate for a thoughtful approach to what government should be responsible for. Then it is the obligation of the Legislature to determine how to raise the revenues necessary to have government perform its assigned duties. In fact, raising “the necessary revenues of the state and its political subdivisions” has been in our Constitution for over 100 years.

Schools, counties, and municipalities are the primary recipients of the property tax, and these taxes are spent on the basic infrastructure and essential services to Nebraskans that allow our communities to grow. Our organizations support taking pressure off property owners with additional state property tax relief, so long as our communities and services to citizens aren’t negatively impacted.



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Donovan Jones Urges Huskers to use Bowl Prep to Set the Tone for Nebraska’s Future

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Donovan Jones Urges Huskers to use Bowl Prep to Set the Tone for Nebraska’s Future


Nebraska football has entered a three-week runway of bowl preparation, and for one of the youngest rosters in the country, it’s a critical window for growth.

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Every rep matters, and this month offers the team a chance to reset and respond after a discouraging close to the regular season.

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For redshirt freshman cornerback Donovan Jones, it’s a second go-around with bowl prep, but the stakes feel different now. A year removed from using this same stretch to make his own jump, Jones enters December 2025 with starting experience and a much deeper understanding of what these practices can mean for younger players. Meeting with the media earlier this week, he broke down the progress he’s made in his expanded role and outlined what still needs to improve heading into 2026.

With that in mind, here’s everything the up-and-coming cornerback had to say during his time at the mic.

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Donovan Jones totaled 51 tackles, ranking fifth on the team in 2025. | Kenny Larabee, KLIN

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For Jones, bowl preparation has already proven to be more than just extra practice time. After redshirting in 2024, the weeks between the regular season and the bowl game became a turning point in his development, offering a volume of reps that simply weren’t available once the season was underway. With a single game to prepare for and a sharper focus on individual growth, that stretch provided Jones a runway to refine his skills and build confidence across multiple roles in the secondary.

“I’ve told a couple of the younger corners, I was playing both safety and corner during the bowl prep, just getting a whole bunch of reps. And that’s where I made my little jump. And then obviously when I got put in the bowl game, it showed,” Jones said. The versatility he gained during that stretch allowed him to transition more comfortably when his number was called. And 12 months later, Jones has already started 10 games in his collegiate career.

Now, on the other side of that experience, the Omaha native understands the value of the process better than most. Rather than viewing bowl prep as additional work, he sees it as an extension of the season itself and one that younger players can take advantage of, if willing. With a starting role already secured this fall, Jones is approaching this go-around with purpose, hoping the same formula that sparked his initial jump can serve as a springboard towards even more growth in 2026.

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Donovan Jones played in four regular season games and the Pinstripe Bowl in 2024 before carving out a starting role in 2025. | Kenny Larabee, KLIN

While looking forward to his team’s next test, Jones didn’t shy away from addressing Nebraska’s late-season struggles, pointing directly to a lack of physicality as the defining issue in the losses to Penn State and Iowa. For the Huskers, the breakdown wasn’t necessarily schematic. The soon-to-be sophomore said it was about tone. When Nebraska failed to control the line of scrimmage, the results quickly followed.

“We were just getting beat physically. That’s just not how we can be at Nebraska,” Jones said. “We need to be the one beating on people. We need to be the most violent team in the country. We didn’t do that those last two games, and it showed.” The blunt assessment reflects a growing maturity within the underclassmen and a player learning what the standard must look like on a weekly basis.

That mindset has carried into bowl preparation, where physicality has become a focal point rather than an afterthought. From Jones’ words, practices have emphasized a sustained effort from everyone on the field. For a defense trying to find its identity under new leadership, the lessons from November now serve as fuel, reinforcing what Nebraska must become if it expects to take the next step in 2026.

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Donovan Jones finished with four pass break ups and one interception in 2025. | Gary A. Vasquez-Imagn Images

As Nebraska prepares to face Utah, Jones views the bowl game as a measuring stick for how much the team will grow over the next month. With a physical opponent on deck and a national stage awaiting in Las Vegas, the opportunity to respond comes now. For the Blackshirts able to return next fall, it’s a chance to apply the lessons learned late in the season and show tangible growth before turning the page.

For Jones specifically, bowl prep represents another milestone in his development. A year ago, extra reps helped kickstart his rise. Now, with a full season of starting experience behind him, he’s entering this stretch with clearer expectations of what it takes to play at a high level in the Big Ten. The focus is no longer on earning opportunities, but maximizing them.

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That progression mirrors Nebraska’s trajectory as a program. With a young roster, new leadership across the staff, and an offseason ahead filled with competition, moments like these carry added weight. How the Huskers finish will help shape the foundation for 2026. And for players like Jones, the bowl game serves as both a test and a preview of what’s to come.


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Nebraska’s Linebacker Dasan McCullough Wants to Take Lessons Learned to NFL

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Nebraska’s Linebacker Dasan McCullough Wants to Take Lessons Learned to NFL


Nebraska senior linebacker Dasan McCullough declared for the NFL Draft earlier this week. He made the surprising decision to play in the Huskers’ bowl game against Utah in the Las Vegas Bowl on New Year’s Eve.

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Many times, players will opt out of bowl games to not risk injury.

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McCullough has a different approach. He is attacking the bowl-preparation practices as a training ground for his hoped-for NFL career.

And, he has a more heartfelt reason to play. His dad can watch him play.

“I know it’s [playing in Las Vegas] huge for all of the guys,” McCullough said at a news conference Friday. “It’s even bigger for me being back home so my dad can see my final game. It’s huge for me.

“I was really going to play regardless, but I was just waiting to see who we played against. I think Utah is a great opportunity and a top-15 team, so I’m excited.”

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Bowl practices

The Huskers (7-5)  are busy preparing to play the 10-2 Utes. Nebraska, with a victory, can finish with a better record than last year’s 7-6 mark. After a disappointing, up-and-down season, that should be strong motivation for the Huskers.

“I’m treating them [bowl practices] like I’m getting ready for the league [NFL], as I am,” said McCullough a 6-foot-5, 235-pounder from Kansas City.

“I’m working on my technique every day. I’m still improving on stuff I got to improve on. And at the end of the day, we still got to end this season on our terms. We feel like we didn’t do that with Iowa and this is a great second opportunity.”

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McCullough said he enjoys working with interim defensive coordinator Phil Snow, who replaced John Butler, who was fired after the Iowa game.

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“It’s been pretty cool, actually,” McCullough said. “You know, Snow’s already been really involved with our defense, so it hasn’t been like something like crazy, but he’s just more vocal now. But we all love him.”

Nebraska assistant coach Mike Ekeler crosses arms with linebacker Marques Watson-Trent (33) during warmups before Akron game. | Dylan Widger-Imagn Images
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Head coach Matt Rhule, who comes from a defensive background, also has been involved with defensive drills. So has special teams coordinator Mike Ekeler.

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“Yeah, he’s been coaching with me pretty directly and that’s been pretty cool honestly because I’ve known coach Eckler since I was 10 or 11 when he was at Indiana,” McCullough said.

“So, it’s been pretty cool for us just kind of been going through this together. We’ve definitely been having our smiles out there.

“I’d definitely say coach Rhule, I guess as a whole, has the whole D-line very amped up every day. I mean, if you could see it now it looks crazy out there the way the guys are moving around and playing.

“So, it’s definitely that juice that they both brought. Coach Eck as well. He definitely brings a lot of juice.”

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McCullough’s season

McCullough played in 10 games this season, starting seven. He missed a game due to injury. He has 21 tackles, five tackles for loss, two sacks and one pass breakup. He is tied for the Huskers’ lead in sacks and is third in tackles for loss. He was a media choice as an honorable mention All-Big Ten player.

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Nebraska linebacker Dasan McCullough is tied for team lead with two sacks. | Kenny Larabee, KLIN

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He was asked what happened in the final two games of the season, blowout losses against Penn State and Iowa.

“Just execution,” he said. “That’s all I can really say. Guys not executing right. We got to be more on point with our jobs.”

Nebraska is McCullough’s third school. He started at Indiana and played one season there. He transferred to Oklahoma and played two seasons with the Sooners. He was at Nebraska for one season.

Now, he hopes to play in the league, “on Sundays” as they say.

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“I think I showed that I’m really relentless on all levels of the game,” McCullough said. “I give outstanding effort.

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“I’m very well at getting off the ball and bending and rushing the passer. I could bring a lot as a stack-backer as well. So, I feel like my versatility is second to none, seriously.”

He was asked what he learned at Nebraska to prepare him for the NFL.

“A lot. Just taught me a lot of discipline, a lot of technique things, too, from a football perspective that coach [Phil] Simpson [assistant coach-outside linebackers] taught me along with coach Rhule that I’ll be taking to the next level,” McCullough said.

“They’ve redefined a lot of my technique as an edge. So, just taking that to the next level and, you  know, there’s a little something I learned from all three schools that I feel like are going to help me be complete.”

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Portal time

It’s December, so players are exploring the possibility of entering the transfer portal. Since McCullough has transferred twice, other players seek his advice.

“It’s really different now,” McCullough said. “I mean, there’s still a lot of guys who transfer for really good reasons.

“Obviously, as you guys know, when guys hit the portal the main thing now is the money. It’s how much money they can get and stuff like that. But more importantly it’s going somewhere where you have an opportunity to start and play.

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“So I guess that’s kind of how I’ve been kind of trying to help the guys. They asked me a lot of questions about the portal since I’ve been through it and I just tell them the same thing.

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“If you guys are looking for a perfect location, you’re not going to find one. There’s nowhere, there’s no perfect university out there. That’s why every school has guys enter the portal. It’s about situations for you.

“So I tell the guys that all the time. Definitely don’t make your decisions just based off money. You need to go somewhere where you’ll actually perform and play.

“Yeah, I transferred a lot, but I also played a lot at all three of those places. So, I was just kind of telling the guys that, to have the right mindset if they’re going to make that decision.”

And about those three transfers?

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“I think I made the three perfect decisions,” McCullough said. “I think they all fell in line for an exact reason. So, I have no regrets about anything.”


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ESPN’s Analytics Reveal Strong Prediction in Illinois vs. Nebraska Matchup

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ESPN’s Analytics Reveal Strong Prediction in Illinois vs. Nebraska Matchup


On Saturday afternoon (3 p.m. CT, Peacock), No. 13 Illinois (8-2, 1-0 Big Ten) will host No. 23 Nebraska (10-0, 1-0 Big Ten) in Champaign for an early-season ranked-on-ranked Big Ten showdown.

The Cornhuskers made their season debut in the AP poll this Monday. Two days later, they dismantled – by 30 points – a Wisconsin club that entered the season ranked in the top 25, knocking off the Badgers 90-60 in Lincoln.

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ESPN’s matchup predictor makes its pick for Illinois-Nebraska

Nov 29, 2025; Lincoln, Nebraska, USA; Nebraska Cornhuskers head coach Fred Hoiberg watches from the sideline during the first half against the South Carolina Upstate Spartans at Pinnacle Bank Arena. Mandatory Credit: Dylan Widger-Imagn Images | Dylan Widger-Imagn Images

Yet on Saturday, according to ESPN’s analytics, the odds are not at all in Nebraska’s favor. The matchup predictor gives Illinois a 77.5 percent chance of staving off the visitors this weekend.

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And it makes sense for two key reasons: 1) Home-court advantage. Playing at home, especially in Big Ten action, already gives any team a massive leg up. For example, the Illini, despite losing 14 conference games over the past two seasons, have just five league losses on their home floor during that stretch.

2) Illinois is really good.

The AP poll doesn’t always reflect reality. Both of these clubs may, in fact, be better than their respective rankings in that poll. Nevertheless, the difference between the No. 20 team and the No. 25 team isn’t nearly as drastic as the difference between the No. 5 and No. 10 team.

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The Illini should absolutely dominate the Cornhuskers on the glass. Given the relative shortcomings of Brad Underwood’s squad in that department in its past few outings, it’s possible the margin is closer than it should be, but Illinois will undoubtedly control the boards to at least some extent.

And given the level the Illini defense has been operating at, specifically on first attempts in each possession, the Cornhuskers are going to find points extremely tough to come by. Offensively, Illinois will surely rely heavily on its talent once again, staying away from any complex schematic design and simply letting its players operate.

As the old adage goes: if it ain’t broke, don’t fix it. And with an Illinois offense currently ranked No. 5 in KenPom in terms of efficiency, it very clearly isn’t broken. 

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As Nebraska has done all season thus far to its opponents, Fred Hoiberg’s unit figures to make the Illini appear somewhat less than. But between the size and talent disparity, not to mention the home-floor advantage, Illinois will still very likely put an end to Nebraska’s exceptional undefeated start – even if it is a tighter battle than the Illini would like.





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