Nebraska
Bill introduced to plug ‘missing year’ of Nebraska property tax relief • Nebraska Examiner
LINCOLN — Lawmakers have formally introduced a “fix” to Nebraska’s summer special session changes to a key property tax relief program, which closed off some tax relief for Nebraskans.
State Sen. Brian Hardin of Gering introduced Legislative Bill 81 on Thursday, a promise he and five other lawmakers made in October. The legislation would allow all Nebraskans to claim a credit on any property taxes paid in 2024 when they file their tax returns this spring, in the middle of the 90-day legislative session. The aim is to make whole the people who missed out on claiming an income tax credit for property taxes assessed in December 2023.
LB 81 would offer a one-time extension for the income tax credit program established in 2020 and designed to offset K-12 school taxes, which make up the majority of local property taxes.
The credits will now be immediately applied against school taxes on property tax statements, beginning in December 2024.
For some Nebraskans who didn’t know about the program previously or weren’t able to request the relief, it will be the first time they benefit from the program. About 50% of such eligible credits were left unclaimed.
“[The] challenge is that, in so doing, we did not realize that, inadvertently, we caused a problem as we set about the solution,” Hardin said at an afternoon news conference in the Nebraska State Capitol Rotunda.
“It’s lovely to get that shot in the arm right now because most of us got lowered rates for this year,” Hardin added. “We’re looking at that saying, ‘Hey, that’s good.’ The problem is when you look across those years, 2023 is missing.”
‘Making life more miserable’
Hardin and State Sens. Danielle Conrad of Lincoln and Tom Brandt of Plymouth, who cosponsored LB 81, were among 40 lawmakers to vote to pass legislation during the special session to “front-load” the existing relief program so more people received it. But the change closed the door for relief on 2024 tax returns for anyone who decided to pay property taxes assessed in December 2023 in arrears, or throughout 2024.
“We didn’t realize it at the time but what ended up effectively happening is we ended up making life more miserable,” Hardin said, saying about 85% of Nebraskans didn’t pay their 2023 assessed taxes by December 31, 2023. One person who did pay early: Gov. Jim Pillen.
The legislation, as written, would not be limited to taxes assessed in December 2023 taxes. It would include anyone who paid their 2024 property taxes assessed just last month, if they paid by Dec. 31, 2024.
Implementing LB 81 would cost up to $750 million, plus the allowable growth rate of all real Nebraska property, as determined by the Nebraska Department of Revenue. The actual cost of the fix would likely be less because not all Nebraskans would request the additional year’s credit.
Meanwhile, the state is facing a more than $432 million projected budget shortfall by summer 2027 that lawmakers must tackle.
Hardin said lawmakers might draft an amendment to limit the additional relief to the desired fix: to target only the taxpayers who lost out on the credit for property taxes paid in 2023 if they didn’t pay those taxes by Dec. 31, 2023.
“There was no sleight of hand going on by the Revenue Committee or anyone involved in that process,” Hardin said. “We truly didn’t realize that what we made was an expensive error, but we’re saying: Here’s an opportunity for us to talk about it and fix it.”
‘Nobody had a crystal ball’
Former State Sen. Lou Ann Linehan of Omaha, as chair of the Revenue Committee, led LB 34 through the special session for the tax credit changes she championed four years prior. Linehan, a former six-year chair of the Revenue Committee, and her successor as committee chair, State Sen. Brad von Gillern of Omaha, have said the cash flow to taxpayers is improved by the special session’s changes.
“Nobody had a crystal ball that that was going to happen, that LB 34 was going to happen the way that it happened,” von Gillern told reporters. “To say that anybody prepaid their taxes knowing that they were going to get a ‘double dip’ on this is not reasonable.”
Linehan and von Gillern have noted that if the relief program is funded twice in the same year, the double $750 million credit has a total $1.5 billion price tag.
Hardin envisions paying for the one-time extension of tax credits using billions of dollars sitting in Nebraska agency cash funds, “sweeping the accounts” and recouping money that he said departments were “hoarding.”
‘The people’s money’
The effort to plug the “missing year” of relief that led to LB 81 was in part drafted by another former lawmaker before he was term-limited this week: Steve Erdman of Bayard.
‘A missing year’: No income tax credits for Nebraskans to offset school property taxes paid in 2024
Erdman was among the first to identify what he saw as a “retroactive property tax increase,” to the tune of 20-22% for some Nebraskans he said, shortly after the special session ended in August, as first reported by the Nebraska Examiner.
He and two other term-limited senators were the sole opponents of LB 34, largely for wanting more relief, not, as Erdman described the changes, “a decrease in the increase” of property taxes.
“You can go on forever and never make up that loss,” Erdman said in October of the “skipped” relief. “The question I have is, ‘Whose money is it?’ It’s the people’s money.”
The EPIC Option
Erdman drafted the legislation for his western Nebraska partner, Hardin, who also is taking the mantle from Erdman on seeking to more broadly rewrite Nebraska’s tax code by eliminating property, income and corporate taxes (the “EPIC Option”) and creating a wholesale consumption tax, but not on groceries.
“EPIC is alive and well,” Erdman told the Examiner last week. “The next effort that we put forward will be a far more involved and specific plan on how to get this on the ballot.”
Erdman says it takes time to make “big, bold changes,” but supporters aren’t deterred because of decades of inadequate policies and have learned how to improve their efforts. They are “more focused today than they were before.”
“Going forward, we will have a whole new look,” he continued. “I think it’ll be an opportunity for the Nebraska people that are being taxed out of their homes and farms and businesses to understand that there’s only one option, and that’s to change the whole system.”
Tax relief priority in rural Nebraska
Brandt said property tax relief is top of mind for his constituents.
“They want to know what happened,” Brandt said, adding that the 85% of Nebraskans who didn’t pay their 2023 taxes by the end of that calendar year are in rural districts.
“I would like to tell the people of the state: We’re here,” he continued. “We’re trying to make a difference.”

State Sen. Jana Hughes of Seward said farmers in her district also preplan how they’ll pay their taxes and are good about claiming the income tax credit when available. The Nebraska Farm Bureau has been pushing for an LB 81-style fix.
“They didn’t know the rules were changing,” Hughes said, adding the quick fix left taxpayers in the hole without time to choose their next steps, who might have paid early if they had known.
Finding the money
The special session was the longest and most expensive in state history, costing $173,134 over 17 days, based on a deficit budget request made after the special session. That’s a daily cost of $10,184.35, the highest of any special session in Nebraska.
LB 81 would require an early hearing and would need to be passed, and signed into law, by the time Nebraskans start turning in their tax returns this spring.
Hardin would also need at least 33 lawmakers, regardless if the bill is filibustered, for his bill to take effect for this tax season. And he would need Pillen’s blessing.
Conrad said that in a state budget of more than $12 billion, lawmakers can find the money while also closing the projected budget shortfall.
“It is easily ascertainable to find resources to make it right for Nebraska taxpayers,” Conrad said. “If indeed there is a political will, if indeed there is consensus, we have to come together to make things right for Nebraskans who were negatively impacted by the special session.”
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Nebraska
Prairie Corridor project moves forward with land purchase near Pioneers Park
LINCOLN, NEB — With less than 1% of Nebraska’s native tallgrass prairie remaining, Lincoln officials say a newly acquired tract of land could help preserve a disappearing part of the state’s landscape while expanding outdoor recreation opportunities for future generations.
Mayor Leirion Gaylor Baird and city leaders announced the purchase of nearly 100 acres southwest of Pioneers Park for $924,630 through a partnership involving the City of Lincoln, the Lower Platte South Natural Resources District, and Solidago Conservancy.
The acquisition advances the Prairie Corridor on Haines Branch project, a long-term effort to establish a continuous conservation and recreation corridor stretching from Pioneers Park Nature Center in Lincoln to the Spring Creek Prairie Audubon Center near Denton.
Mayor Leirion Gaylor Baird said the project will provide additional opportunities for residents and visitors to experience Nebraska’s prairie landscape while protecting natural resources.
“Advancing the Prairie Corridor, we create more opportunities for residents and visitors to hike, bike, explore nature, and experience the beautiful landscape that defines our region,” Gaylor Baird said. “We protect vital natural resources that improve water quality and help reduce flood risk downstream, and we preserve an important part of Nebraska’s natural heritage for future generations.”
The newly acquired Prairie Corridor Link property is intended to help connect Pioneers Park Nature Center and Spring Creek Prairie Audubon Center through a continuous protected prairie and trail system.
Plans for the Prairie Corridor include restoring over 5,000 acres of prairie lands (~2,000 acres of tallgrass prairie, and ~3,400 acres of native prairie) and constructing a 14.5-mile multiuse trail that will connect to Lincoln’s existing trail network.
“This property is a piece of a long-term vision to connect Pioneers Park Nature Center and Spring Creek Prairie Audubon Center through a continuous corridor, protected prairie, and trail,” Gaylor Baird said.
Parks and Recreation Director Maggie Stuckey-Ross said approximately over a majority of the Prairie Corridor Trail project has now been secured.
“Once complete, the corridor will include a continuous 7,400-acre passage of tallgrass prairie and a 14.5-mile multiuse trail, and in just nine years, nearly 70% of the Prairie Corridor trail corridor has been secured,” Stuckey-Ross said.
Project leaders say the Prairie Corridor has the potential to become a destination for hikers, cyclists, students, and nature enthusiasts from across Nebraska while helping preserve one of the state’s rarest ecosystems for future generations.
More information about the Prairie Corridor on Haines Branch is available at PrairieCorridor.org.
Nebraska
Underground Railroad site reopens after 7-year closure in Nebraska City
NEBRASKA CITY, Neb. (KOLN) – A piece of Underground Railroad history is reopening on Juneteenth after severe flooding forced it to close seven years ago.
The Mayhew Cabin offered shelter to people escaping slavery before the Civil War. Visitors can now walk through the same doors they did.
Family history connects to cabin
Darryl Hogan, president of the Mayhew Cabin Foundation, shares how his family escaped slavery in 1859.
“There was a slaveholder who held my third great-grandmother and a few other of the escaped slaves who had passed away, and they were going to be sold as property,” Hogan said from Canada. “So it was almost, in either a death sentence or a worse imprisonment than they had already had.”
The Mayhew family and abolitionist John Brown offered strangers a chance for freedom.
“En route, one of the enslaved people was pregnant and gave birth. So they are affectionately known as the 12 who passed through here,” said Doug Kreifels, board treasurer.
Cabin’s history dates to 1855
The Mayhew Cabin is one of Nebraska’s oldest structures, built in 1855 as the home of Allen B. Mayhew and his wife Barbara Ann. Barbara’s brother, John Kagi, lived there briefly as well.
Kagi helped abolitionist John Brown lead the enslaved people from Missouri to the cabin, as they escaped to Canada.
Flood damage closed site for seven years
Kreifels grew up learning about the cabin’s history.
“I remember when I went through that cabin and that cave and what an impact it had on me,” he said.
A flood in 2019 closed the site for seven years.
“And not only did it reach… as high as this overfill. I mean, it came up over the bank and flooded into the museum as well and caused some damage there,” Kreifels said.
Community effort restores cabin
The Mayhew Cabin Foundation restructured its board and used community grants to recruit Butch Bovier, a historical craftsman.
“Collectively, I think we bring a lot of skill sets together and goodwill,” said Robert Nelson, vice president of the board.
“They bring their dreams to me and I make them happen,” Bovier said.
Bovier helped restore the cabin.
“And that was kind of neat because what we did 20 years ago held up very well. In fact, it held up a lot better than we thought,” he said.
The team worked on the cottonwood logs.
“The logs are this wide, you don’t replace it because that much is bad. So we used a modern product to do some of that. In some cases, we just scraped it smooth,” Bovier said.
The team partially restored John Brown’s Cave. The cabin was moved to its current location in the 1930s from its original site. The owner at the time dug a tunnel-like system that leads to the ravine.
“It’s a tool that we use to help educate everyone who might have an interest in understanding what it might have been like for an enslaved person seeking freedom,” Kreifels said.
Volunteers make reopening possible
The Mayhew Cabin and John Brown’s Cave would not be able to open without the hard work of volunteers. For months, volunteers cleaned up the site and helped Bovier fix the cabin logs, cave and roof. One of them is Jason Hein, who moved to Nebraska City from California. Hein was looking for an opportunity to volunteer in the community and stumbled upon a Facebook post asking for extra hands to help at the Mayhew Cabin. His workplace Burr Farms donated machinery and services toward the efforts.
“You know, we don’t want things falling off the map. We want it to be there for future generations,” Hein said.
“And since that weekend, I’ve been out here Saturdays and Sundays every week. If there isn’t a whole bunch of hands trying to get something done, it’s not going to get done,” he said.
Volunteers have been preparing to reopen the site for more than three months.
“So, I mean, we’ve just literally been here, you know, cutting down trees or trimming trees and then people kind of walking by and seeing and asking, hey, what are you up to?” Nelson said.
The cabin will reopen on Juneteenth.
“And, it was just a matter of this is something that we need to do as a community. Let’s just do it and, make the world a little bit better place,” Hogan said.
Lane Trail and ‘Bloody Kansas’
The Mayhew Cabin was part of the Lane Trail on the Underground Railroad. At the time, the Kansas-Nebraska Act was formed and pro-slavery and abolitionists fought to sway the public toward their beliefs, giving it the nickname “Bloody Kansas.” Abolitionists in southeast Nebraska aided these efforts and helped slaves escape on the Lane Trail.
“It’s an incredible building, but it’s kind of the launch. It was seen as the southern terminus of the Army of the North marching into Kansas, but then also kind of the beginning of the Underground Railroad,” Nelson said.
Nelson, a former Omaha World Herald journalist, researched the Lane Trail extensively. He grew up in Falls City, Nebraska and found out his family has a history of aiding abolitionists.
“The successful fight to stop (slavery), based in Nebraska, or by the people who are involved with this Underground Railroad, is the reason the South secedes. They can’t expand anymore. You know, putting up the wall of Kansas really is what starts the Civil War. So that idea that’s that that’s the Civil War before the Civil War, and Nebraska played a big part of it. I think is a story that’s lost,” Nelson said.
Work remains on the site. The nonprofit wants to repair the museum building and other historic buildings on the property.
Juneteenth event details
A Juneteenth event starts at 7 p.m. Friday at the Mayhew Cabin in Nebraska City. People will have the opportunity to hear speeches from Butch Bovier, Robert Nelson and Darryl Hogan. The event is open to the public and free. There is outdoor seating, but people are welcome to bring lawn chairs. Live music will be provided by West Street Wranglers.
Refreshments will be served at the Hidden Falls Cave Event Center. The Mayhew Cabin is located at 2012 4th Corso in Nebraska City. Questions can be directed to Doug Kreifels at (402) 209-4060.
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Nebraska
Nebraska’s governor doesn’t carry a state-issued phone. Critics call it an abuse of state disclosure laws. – Flatwater Free Press
For more than two years, Nebraska Gov. Jim Pillen did not make or take a single call on his cellphone while on the clock as the state’s chief executive — at least none that there is any record of, according to his office’s top attorney.
After the Flatwater Free Press filed a public records request for call logs from Pillen’s cellphone dating back to September 2023, the governor’s general counsel said no such records exist.
“Governor Pillen does not have a state-issued mobile phone,” the lawyer, Michael J. Donley, said in an email earlier this month — more than four months after Flatwater filed the request.
The revelation marks Pillen’s latest step to shield his communications from public view. He broke with more than 30 years of gubernatorial practice by not releasing a public schedule in March 2023, just two months into his first term. And in August of that year, his office refused to release four of his emails in response to a public records request, citing “executive privilege” — a justification that does not exist in Nebraska’s public records laws.
“I don’t email, I don’t text,” the first-term Republican governor said in response to criticism from Democratic lawmakers over his refusal to release the emails. “Texting when it’s for anything other than logistics, I don’t do.”
His decision not to carry a state-owned cellphone makes him the first governor in at least 20 years not to do so — and, advocates say, amounts to an attempt to circumvent state law.
“It’s absurd to think that simply moving his business to a private cellphone means that none of those records are available to the public,” said Gavin Geis, the director of Common Cause Nebraska, a transparency-in-government watchdog group. “That’s just an abuse of the whole public records process.”
Flatwater sought the records after the online news outlet the Nebraska Examiner reported in January that Pillen had steered the Nebraska Department of Economic Development to award a $2.5 million no-bid emergency contract to a lobbyist who had joined Pillen on state trips to South Korea and Japan.
Flatwater also requested emails between Pillen’s chief of staff, Dave Lopez, and former state economic development officials, including one who told the Examiner that Lopez had provided input on the state’s contract with Julie Bushell, the lobbyist. That portion of Flatwater’s request, which covered an 11-day period last July, also yielded no records, according to the Governor’s Office.
Under Nebraska law, “all records and documents, regardless of physical form, of or belonging to this state” or local governments are a matter of public record — meaning Nebraskans have the right to examine them, with exceptions allowed for investigative police records, personal information, trade secrets and a host of other sensitive documents. The law does not explicitly say whether records from public officials’ personal devices or private email accounts are subject to the law, but prior attorneys general have held for decades that they are.
Pillen’s office repeatedly claimed that Flatwater’s request sought “a record which does not exist” but declined to elaborate. Laura Strimple, a spokeswoman for the governor, said Pillen’s office “is transparent, follows the law, and has diligently responded to the countless public records requests we receive, including several from your outlet.”
“If you choose to publish this non-story, your outlet will have demonstrated once again that it is more interested in political hits and sensationalism than news that matters to hardworking Nebraskans,” Strimple said in an email.
She did not respond to follow-up questions about whether the governor has ever used his phone for state business and whether his office would consider those calls a matter of public record.
Full statement from Gov. Pillen’s spokesperson
After Pillen’s general counsel said records of the governor’s cellphone calls don’t exist, Flatwater sought to understand whether Pillen’s office believes that records of public business stored on private devices are not a matter of public record, an interpretation breaking with decades of precedence. The attorney, Michael J. Donley, said his initial claim “was more limited than how (Flatwater) characterized it,” but did not respond to follow-up questions seeking clarification.
In response to more emails seeking clarity, Pillen’s spokeswoman, Laura Strimple, said:
“If you want a response beyond what we have already told you, then you’ll print in full that:
- Governor Pillen’s administration is transparent, follows the law, and has diligently responded to the countless public records requests we receive, including several from your outlet.
- As we have repeatedly informed you, your public records request asked for a record which does not exist. We have fulfilled the parameters of your request with that answer.
- If you choose to publish this non-story, your outlet will have demonstrated once again that it is more interested in political hits and sensationalism than news that matters to hardworking Nebraskans.”
State law also requires Pillen’s office to maintain a file of all letters it sends denying records requests, and for that file to be made available to any person on request. Donley did not respond to multiple Flatwater requests to review the file, in conflict with the law.
Reporters often use the state’s public records law to find out who government officials are communicating with via phone, email and text.
In 2013, the Omaha World-Herald used call logs obtained under the law to reveal Nebraska’s then-lieutenant governor, Rick Sheehy, had made 2,300 phone calls on his state-issued phone to four women other than his wife, one of whom told the paper she had a four-year affair with Sheehy. He resigned a day after The World-Herald contacted him about its findings.
Such probes have historically not been limited to communications stored on state-owned devices.
In 1997, then-Attorney General Don Stenberg issued an opinion declaring that “public records need not be in the physical possession of an agency to be subject to disclosure under state records acts.”
Lawyers in then-Attorney General Jon Bruning’s office cited Stenberg’s opinion in 2012 when the office determined that members of the Gage County Board of Supervisors were obliged to turn over emails from their private accounts in response to a request from the Beatrice Daily Sun, which sought emails between the board and the county’s medical director, who had resigned.
In 2015, lawyers in then-Attorney General Doug Peterson’s office directed Omaha Mayor Jean Stothert, a Republican, to turn over texts she had sent on her personal phone to City Council members. “It seems to us that the records at issue here are those pertaining solely to the City’s business,” Peterson’s office wrote. “There is no right of privacy for matters that are not private.”
The Nebraska Association of County Officials, a nonprofit that serves and lobbies for all 93 of the state’s counties, tells its members the same. A presentation from the organization’s 2025 annual conference warned that text messages dealing with the public’s business “will be considered a public record.”
A spokeswoman for Mike Hilgers, Nebraska’s current attorney general, declined to say how he advises state agencies on public records stored on private devices. Neither Bruning nor Peterson, both Republicans, returned phone calls seeking comment.
Max Kautsch, a Kansas-based First Amendment rights and open government attorney who also practices law in Nebraska, said Pillen “is gambling that there will be no political consequence from narrowly construing the law.”
“In Nebraska, there is a collective hunch that public officials cannot conduct the public’s business on private devices,” he said. “But the governor wants to push back on what the consensus is on the law. The Legislature should make his obligation clear.”
Courts and attorneys general in other states have largely agreed. A 2014 study from Oklahoma State University found that courts and attorneys general in 18 states had addressed access to public records on private devices. In 15 of those states, authorities held that such records were open to public inspection.
That interpretation isn’t universal. Kentucky’s Supreme Court recently zagged, ruling 4-2 in April that public officials don’t have to disclose records of government business conducted on their private phones.
David Cuillier, director of the Joseph L. Brechner Freedom of Information Project at the University of Florida, called the Kentucky case “an outlier,” not the start of a trend. “At least I hope not — because it’s ludicrous to say that government employees and officials can do government business secretly just by using their own laptop or cellphone or Gmail or Yahoo account,” he said. “That defeats the whole purpose of public records laws.”
In Nebraska, Pillen’s decision to eschew a state-issued phone marks a break with at least two decades of precedent.
Former Republican Govs. Pete Ricketts, who preceded Pillen, and Dave Heineman, who served from 2005 to 2015, confirmed to Flatwater that they had state-owned mobile phones that they used for state business. Heineman, who served as lieutenant governor under Gov. Mike Johanns, said he believed Johanns had one, too.
Johanns, who was governor from 1999 until 2005, did not return emails seeking confirmation. Nor did former Gov. Kay Orr, who served one term as governor starting in 1987.
Former Gov. Ben Nelson said he may have been Nebraska’s first governor to carry a mobile phone after his election in 1990. The technology was in its infancy, and mobile phones were so big that a state trooper carried it for him, he recalled.
The Democrat couldn’t remember ever receiving a public records request for his call logs, he said. He took more heat from reporters over his public appearance schedule — something for which Pillen was criticized in 2023 for not making available to the press, breaking with more than three decades of practice.
Nelson faced a different kind of criticism, he said. He recalled a reporter asking about the frequent weekend hunting trips detailed on his calendar.
“The people of Nebraska — they’re telling me they want less government, so I’ve been trying to give it to them,” Nelson recalled saying.
The room filled with laughter, and the reporter who had asked about the trips looked sheepish, Nelson said.
“But the point is,” he said, “she knew my whereabouts.”
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