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A guide to Nebraska’s property tax relief special session beginning Thursday • Nebraska Examiner

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A guide to Nebraska’s property tax relief special session beginning Thursday • Nebraska Examiner


LINCOLN — Thursday is officially game day for Gov. Jim Pillen’s special session on property taxes: a high-risk, high-reward moment for the first-term governor who has vowed, if necessary, to keep lawmakers in Lincoln “ ‘til Christmas.”

State senators will convene at 10 a.m. Thursday for the first of three days of bill introductions, all related to property tax relief. When lawmakers adjourned April 18 without passing legislation to curb the property tax, Pillen declared they’d be back later in the year.

“Enjoy halftime. We’ll see you again here soon,” he said in his end-of-session speech, promising a special session.

For nearly one-third of state legislators, this session could be their final showing, most because they are term-limited after eight years of service.

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Here’s what to watch for heading into the special session.

Will lawmakers debate, or go home?

First up on the docket is the question of whether lawmakers will stay in Lincoln, or if they will vote to adjourn “sine die.” That vote would send lawmakers home and put the ball back in Pillen’s court should he choose to call another session.

State Sen. Justin Wayne of Omaha. Feb. 2, 2023. (Zach Wendling/Nebraska Examiner)

Led by State Sen. Justin Wayne of Omaha, lawmakers in a Tuesday night email thread summarized months of unease over the session and criticized Pillen for not calling the special session or clarifying its scope in a timely manner. 

“We are not his slaves to be summoned at his whim,” Wayne wrote to his colleagues, detailing personal and career commitments he and other legislators needed to consider.

The governor officially issued that document Wednesday afternoon, less than 24 hours before the session is set to start. That’s the latest proclamation for any special session in 40 years.

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Wayne suggested that lawmakers adjourn “sine die” and demand at least a week’s notice before any special session begins. Or, he suggested, the body should recess for one week, until Aug. 1, so senators would have more time to consider introducing legislation.

Usually, a “sine die” vote comes at the end of a legislative session and is a ceremonial formality to end the session. But Thursday morning could be a test vote.

At least 25 lawmakers must come to Lincoln for the session to begin, and if someone offers the “sine die” motion, it is not debatable. It requires a simple majority of those present.

A new record to introduced bills

Multiple lawmakers told the Nebraska Examiner that at least 80 bills were being prepared ahead of the special session. If all or most are introduced, it could set a record.

Speaker John Arch of La Vista addresses state lawmakers during a legislative retreat at Nebraska Innovation Campus on Dec. 7, 2023, in Lincoln. (Zach Wendling/Nebraska Examiner)

The previous record for a special session is 52 bills, which came in 2002 during a special session to address appropriations, cash funds, state aid to local governments and more.

Most lawmakers have not shared concrete details of what they might bring to the table, some out of concern that Pillen’s proclamation could have purposefully excluded their ideas.

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Senators will determine what bills fall within the scope of the proclamation.

The 10-member Executive Board will determine which of 14 standing committees each bill or policy resolutions should be sent to.

After being assigned to a committee, all proposals must receive a hearing within five calendar days, per the Legislature’s rules. Speaker John Arch of La Vista said Wednesday he will better understand how many days of hearings will take after bill introductions, though he’s budgeted three days beginning next Monday.

Floor debate could in theory start next Thursday, Aug. 1, Arch said, though he stressed that scheduling depends on the number of bills introduced and the work of the various committees.

“Because it’s so focused, there’s probably going to be more committee work on the topic than in a general session,” Arch said. “I don’t anticipate bills being kicked out quickly.”

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If a committee doesn’t take final action on a bill within two legislative days after its hearing, the rules allow lawmakers to seek a vote that could advance a proposal to the floor for future debate. That would require at least 25 votes.

What is Pillen proposing?

Once lawmakers get to floor debate, Arch said, “full and fair debate” will mirror his policy in the regular session last spring, allowing debate to go to a maximum of eight, four and two hours on three successive rounds of debate.

At those points after a “filibuster” to prolong debate, a cloture motion could be offered to end debate and vote on advancing or passing the bill.

Cloture requires at least 33 votes among the 49 members. Bills or resolutions that are not filibustered require at least 25 votes.

Pillen could run into problems with various lawmakers who have cast doubt on his ideas, which include:

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  • Placing hard caps on county and municipality property tax collections, either 0% (in times of deflation) or matching the consumer price index, unless 60% of voters agree to override the caps. There would be exemptions for growth and public safety needs.
  • Funding more than 80% of local K-12 property tax burdens by the state, about $2.6 billion. School tax rates would be reduced from a maximum of about $1.05 per $100 of valuations to 15 cents, 7.5 cents and 0 cents in a three-year period.
  • Retooling existing property tax relief programs, including homestead exemptions and property tax credits. A spokesperson for the governor said there would be no cuts to existing homestead exemptions.
  • Removing more than 100 sales and use tax exemptions. Food, medicine and raw agricultural and manufacturing materials, along with more than 100 other goods and services, would remain exempt. Most new items would be taxed statewide at 5.5 cents per dollar purchase, plus local taxes between 0.5 and 2 cents; agricultural and manufacturing machinery and equipment would be taxed at 4 cents per dollar purchase, with personal property taxes on those items removed.
  • Raising “sin” taxes on cigarettes, candy, pop, vaping, spirits, keno gambling, games of skill and consumable hemp.

Lawmakers to watch

Among the lawmakers to watch are the chairs of the three committees where legislation is likely to be referred: State Sens. Lou Ann Linehan of Elkhorn, who chairs Revenue; Rob Clements of Elmwood, who chairs Appropriations; and Dave Murman of Glenvil, who chairs Education.

Gov. Jim Pillen is joined by State Sens. Lou Ann Linehan and Rob Clements in unveiling a proposal to reduce local property taxes in three years. July 18, 2024. (Zach Wendling/Nebraska Examiner)

Those three plus 14 other senators were part of a task force working with Pillen on his ideas this summer: State Sens. Joni Albrecht, Eliot Bostar, Wendy DeBoer, George Dungan, Steve Erdman, John Fredrickson, Ben Hansen, Teresa Ibach, Mike Jacobson, Kathleen Kauth, Mike McDonnell, Fred Meyer, Merv Riepe and Brad von Gillern.

Clements and Linehan joined Pillen in unveiling the outcome of that task force and 26 town halls across the state in May and June, which did not include the state’s largest cities of Omaha and Lincoln.

“Every senator, if you look at their campaign material, would say property tax relief is a high priority for them,” Clements told the Examiner last week. “I think it’s time for senators to step forward and do something about what they’ve been promising.”

However, not every task force member is in agreement on next steps, including Riepe and Dungan. 

Riepe said last weekend he doesn’t “believe in the ‘jump and the net will appear’ philosophy.”

Multiple lawmakers have criticized Pillen, saying he and his family stand to gain financially as part of the plan, stating that lower-income Nebraskans could end up paying more in sales taxes:

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  • State Sen. Danielle Conrad of Lincoln: “This plan is indeed nothing more than a reverse Robin Hood scheme representing perhaps an unprecedented tax increase and massive tax shift.”
  • State Sen. Julie Slama of Dunbar: “That’s corrupt, and we can’t have a tax plan that robs Peter to pay Pillen.”
State Sen. Julie Slama of Dunbar. Feb. 22, 2024. (Zach Wendling/Nebraska Examiner)

Wayne has said a different proposal, relating to lawsuits alleging neglect on the part of political subdivisions in cases of child sexual assault or child abuse, needs to be part of the special session. Pillen vetoed that proposal in the spring, in part citing taxes, which could be the foot in the door to address the issue during the special session.

Erdman has promised that legislation similar to the ballot initiative to eliminate property, income and corporate taxes — the “EPIC Option” — will be introduced during the session.

Also something to watch is how lawmakers’ positions may shift from the 28-14 split from Legislative Bill 388, the previous Pillen-led proposal in the spring8. Five more lawmakers were “present, not voting” and two were “excused, not voting” when LB 388 was considered. The split wasn’t geographical or ideological.

Despite pushback, Pillen has remained confident that he will have enough bipartisan support to get something accomplished in the officially nonpartisan Legislature’s special session. 

He says that’s because it’s not about what lawmakers say, it’s what they do.

“When it comes time to push that button [for the bill], it’s one heck of a responsibility to not push green,” Pillen said. “You push red, there’s going to be tough consequences.”

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Special session costs, length

Of the 36 special sessions since the Unicameral formed in 1937, special sessions have ranged from six to 24 days. Twenty sessions lasted seven days and just one was six days.

Each day lawmakers are in session brings a cost to taxpayers. Pillen has said those expenses are “pennies compared to our property tax increases,” which went up $286 million in 2023.

During a special session, there is no specific end date, unlike in regular 90-day or 60-day sessions. That means lawmakers could theoretically remain in session until the next Legislature begins, or “ ‘til Christmas” as Pillen has threatened to ensure his relief goals are achieved.

The most recent cost estimates provided to the Examiner were in mid-May:

  • Five days: $79,686 ($15,937.20 per session day).
  • Seven days: $130,165 ($18,595 per session day).
  • Ten days: $174,876 ($17,487.60 per session day).

“Special sessions aren’t 10-day sessions,” Pillen told school administrators Wednesday in Kearney. “This session will last as long as it takes to fix the problem.”

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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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