LINCOLN — Nebraska Gov. Jim Pillen is facing pushback for some of his property tax reform ideas from some of his closest agricultural allies in the Legislature. He may need their support to pass reforms during a special session expected this month.

Pillen has signaled he will bring lawmakers back to Lincoln beginning July 25 to enact property tax reforms. Among his ideas is the suggestion to remove sales tax exemptions currently in place for agricultural and manufacturing inputs like seeds, fertilizer, chemicals or other materials used in producing final, taxable products. He has discussed taxing both at lower sales tax rates than other goods at 2 cents per dollar purchase, for example, rather than a broader rate of 5.5 cents per dollar on most goods or services.

He’s said doing so could save producers money if the state does as he has also suggested and takes on a majority of local K-12 funding, which could reduce some property tax bills by up to 60%.

But some farmers in the Legislature who supported Pillen’s property tax relief proposals during the spring legislative session said they are opposed to removing sales tax exemptions on ag inputs.

Other senators Pillen could need to get to 33 votes for his property tax ideas have also questioned his “living and breathing” plan for not being finalized or released in writing. Some lawmakers have openly said they’ll craft their own proposals.

Together, the fracturing of Nebraska’s legislative branch could complicate, if not jeopardize, Pillen’s path to find enough support to overcome a likely filibuster from opponents.

A potential ‘double whammy’

One of Pillen’s closest allies, the Nebraska Farm Bureau, is one such force seeking to influence lawmakers with a new email campaign before a special session begins. The email argues that taxing inputs could harm farm families and increase prices for producers and consumers.

The Farm Bureau’s support of Pillen’s 2022 campaign for governor helped propel the veterinarian and hog farmer into the governor’s office.

“Taxing inputs would only put Nebraska farmers at a major competitive disadvantage compared to other states that don’t,” the email states.

State Sen. Teresa Ibach, a farmer and rancher from Sumner, expressed similar concerns that eliminating the exemptions on inputs, even at a lower rate, could raise taxes over time. She said she has been meeting closely with the Farm Bureau to be on the same page of protecting agriculture.

“I think the one thing we all agree on is that property taxes are a burden, and the challenge is going to be finding 33 of us who can agree on a path forward,” Ibach said.

After putting a pencil to how input taxes would impact her operation, Ibach said, she found she’d pay about the same amount of taxes, if not more, in sales taxes instead.

Ibach said all Nebraskans must be considered and benefit when lawmakers consider eventual property tax relief proposals. She pointed to young farmers and ranchers renting farmland who might not benefit from the reductions.

“Once we start taxing inputs and rent doesn’t come down, then they’ve got a double whammy and we’re just discouraging young folks from even returning to the farming operation,” Ibach said.

Rented farmland and border bleed

State Sens. Tom Brandt and Myron Dorn, farmers from Plymouth and Adams, respectively, said the “double whammy” is because most Nebraska farmers, particularly beginning farmers, work on rented ground. Unless savings are passed on, they said, producers might pay more in taxes.

“The father will probably pass it on to the son, but if I’m renting to my neighbor, will I pass that on? Especially if I’m an out-of-state property owner, will I pass that on? That’s a good question,” Dorn said as examples.

“That plan would work very well for older farmers like myself. … That’s the fallacy in that one unique, particular argument,” Brandt said.

Brandt cautioned that some Nebraska consumers might choose to spend their tax dollars in one of Nebraska’s six neighboring states, including taxpayers in his district, which borders Kansas.

Farmers, for example, might choose to travel south to purchase needed but cheaper supplies, like net wrap, the plastic wrap used in baling hay, Brandt said. If exemptions are removed, he argued it should be “meaningful” ones not as easily affected by border crossings. He said that includes memberships or admissions to local nationally accredited zoos, like Omaha’s Henry Doorly Zoo and Aquarium, which currently aren’t taxed.

“What are you going to do?” he asked. “Go across to Council Bluffs?”

Agricultural and manufacturing inputs make up the majority of tax revenue not collected because of sales tax exemptions. In 2022, the Nebraska Department of Revenue estimated the exemptions saved taxpayers about $1.7 billion that would have otherwise been taxed for manufacturing components and another $2.1 billion for a variety of agricultural exemptions. 

In contrast, taxpayers saved about $1.5 million in zoo memberships and admissions in 2022.

State Sen. Julie Slama of Dunbar, who represents southeast Nebraska, said she is also opposed to taxing inputs and passed the 2022 legislation to exempt net wrap from sales taxes.

Local control of K-12 schools

State Sen. Dave Murman, a farmer from Glenvil, said he is “definitely opposed” to taxing “true inputs,” such as seeds, chemicals and fertilizers, but said it’s different for physical property like machinery and equipment.

“It’s something to at least consider,” Murman said.

Murman said his understanding of Pillen’s K-12 funding proposal is that the state would assume spending of operational expenses, which are the majority of local school property taxes. He said school boards would retain taxing authority for bonds or other special tax rates.

“As long as the local school districts can still tax for those things, I think it’s something to at least look into,” Murman, a former school board member himself, said. “I am a big believer in local control, but with those things still remaining there, there’s still a lot of local control in that way.”

But should Pillen move ahead with the state taking on the entire property-tax funded portion of K-12 funding, as he has said at some events, it could cost him a key moderate vote from State Sen. Lynne Walz of Fremont, a former teacher and past Education Committee chair.

“I am not a fan,” Walz said, suggesting it could erode local control.

Walz supported the Pillen-backed tax proposal in the spring but said Pillen should look toward a longer term plan, such as over three to five years. She said the limitations of the governor’s funding idea could prevent districts from creating opportunities their communities want.

As an example, Fremont Public Schools will soon open a career and technical education center, which Walz said likely wouldn’t have been funded by the state.

“I see more of a cookie-cutter type of school system if we go to the government funding our schools and just no opportunity for local control and the ability to allow communities to grow their schools,” Walz said.

‘The math has to math to me’

Walz and State Sens. Danielle Conrad of Lincoln and Justin Wayne of Omaha, members of the Education Committee, said the “how” of Pillen’s school funding idea is hard to imagine.

The state has 244 school districts, as well as the Learning Community of Douglas and Sarpy Counties, for example, which could require school officials to ask the Legislature’s 49 members each year if they need more state revenue.

“It’s going to be a mess,” Walz said. “I can’t imagine having to figure that out on the floor.”

State Sen. Jana Hughes of Seward, a former school board member, has said finding sustainable funds seems like a big task, but she’s hoping for some progress.

“If we can find an extra $1 billion this special session I will be very pleased,” Hughes said.

Conrad, has the second longest tenure in the Legislature and previously served eight years on the Appropriations Committee. In times of hardship, she noted, the state cut aid to municipalities and counties, so it’s hard to say what would happen to schools under Pillen’s idea.

State Sen. Terrell McKinney of Omaha, a former Education Committee member, said Pillen’s funding idea is interesting, but he also asked what would happen in times of financial crisis.

Wayne, a former school board member, said some rural senators already question how much education funding goes to schools in Omaha and Lincoln, and Pillen’s idea would include sending more state dollars to districts in those cities.

He noted some school districts are also in high poverty and require more resources as a result.

“The math has to math to me, and right now, it doesn’t,” Wayne said. “I’ve been working on this for seven years and still haven’t got the math to work the way it needs to.”

Contingent support

Wayne and McKinney said they will be looking at new revenue streams this summer, including legalizing and taxing recreational and medical marijuana.

McKinney said he’ll look at the state’s criminal justice system, which he argued is leading to negative returns, while Wayne suggested allowing punitive damages in lawsuits could increase school funding. Wayne said he will also look at how the state might be able to again fund county jails.

“There’s things that he could do, but it takes courage and political will, and he’s got to be willing to step up,” Wayne said of Pillen.

But for Wayne “to even come close to consider a property tax plan,” he reiterated that Pillen would need to expand the scope of the special session to allow legislation to permit lawsuits against political subdivisions for negligence in certain cases of child abuse or child sexual assault. Pillen vetoed such a proposal in April.

“I think if we’re going to look out for taxpayers, we also got to look out for the taxpayers who are victims of our government’s negligence, particularly child sexual assault,” Wayne continued.

‘Unserious at best and dangerous at worst’

Conrad said she is deeply concerned that Pillen has employed a strategy that could undercut the likelihood of a productive and successful special session. She said it’s “bewildering” to suggest lawmakers can rewrite the state’s tax code and school funding formula in less than a month with no clear plan or coalition.

Pillen has been meeting with a group of nearly 20 lawmakers regularly through the summer, which includes Murman and Ibach. The governor will ultimately decide the scope of a special session, but that hasn’t stopped groups of lawmakers from beginning to draft their own proposals ahead of a special session.

“At one time I was under the perception that, ‘Oh, hey, we’re going to have a bill from the governor and let’s go vote on that and see,’” Dorn said. “No, we’re going to have a lot of proposals.”

Slama has targeted Pillen’s lack of a concrete plan and said she’ll be drafting her own.

“I’m unapologetically a fiscal conservative,” Slama wrote Friday on X, formerly Twitter. “That’s why I oppose Pillen’s plan to raise taxes on middle-class Nebraskans without real state spending cuts. … I’m going to stand up for what’s right — somebody’s got to.”

Among other ideas for offsetting property taxes, which Pillen has said he’s open to, are to increase taxes on vaping products, from Hughes, and remove many unfunded mandates on local governments, from State Sen. Carol Blood of Bellevue and more.

Conrad said the Legislature marches toward a possibly “perilous” special session, which will come after Pillen used his town halls to “barn storm the state and trumpet his political failures,” while also belittling the Legislature.

“At this juncture, my assessment of the governor’s political strategy is that this is unserious at best and dangerous at worst,” Conrad said. “It is unrealistic and wrong to promise a significant tax cut without a plan.”

On Friday evening,  Matt Rhule’s operation took a huge hit when Nebraska defensive backs coach Evan Cooper decided to retire for personal reasons. What does this sudden departure mean for the Cornhuskers going forward? And what does his new replacement bring to Lincoln? Let’s take a look.

 Developer of Talent

In addition to his duties in the secondary, Cooper was known as the primary talent evaluator for the Cornhuskers. On the defensive side of the football, he used his Florida connections to secure the commitments of linebacker Vincent Shavers, as well as edge rusher Willis McGahee IV.  Furthermore, the defensive line made a significant jump under his watch. Highly touted prospects Cameron Lenhardt and Princewill Umanieilen brought explosiveness to Terrance Knighton’s defensive line as a freshman. On the offensive side of the ball, he would have similar success finding talent. He fought off the Miami Hurricanes to bring in freshman wideout Jacory Barney Jr. And during the season,  Jaylen Lloyd became a big-play wide receiver. Under Garrett McGuire, transfers Jahmal Banks and Isaiah Neyor will have ample opportunities to show off. The offense will most likely not be affected. But his departure could affect the defense. Cooper’s leadership provided stability in the secondary. Without it,  defensive coordinator Tony White may see a slump in production with his freshman players.

Stability on Defense

In Cooper’s first season as the defensive backs coach for Nebraska, several players in his position room experienced massive jumps in their play. This was evident when safety Omar Brown and cornerback Tommi Hill proved themselves throughout NU’s season after both had virtually unknown careers with the Big Red. As a JUCO safety in Lincoln,   DeShon Singleton knew he could get early playing time.   In five games with the Cornhuskers, he finished with 19 tackles and one pass breakup. However, he couldn’t continue through 2023. A knee injury on the opening play against Michigan dashed his chance of NU making a bowl game.  In that regard, NU’s linebackers delivered in spades. Safety hybrid Issac Gifford nabbed an honorable All-Big-Ten mention at the end of 2023. And Omaha native John Bullock was a solid contributor after struggling in 2021 and 2022. Can they work together to deliver the Huskers their first winning season since 2016?

Read more about Issac Gifford’s decision to return to the Blackshirts in A Wild Week For The Nebraska Football Program

A New Face In Lincoln

On Saturday morning, ESPN’s Pete Thamel reported that the Cornhuskers are set to tab John Butler as their new secondary coach. His arrival in Lincoln will give the Blackshirts’ defense much-needed NFL experience. From 2014 to 2017, Butler served as the secondary coach for the Houston Texans under head coach Bill O’Brien. After he parted ways with the franchise, he joined head coach Sean McDermott and the Buffalo Bills in the 2018 season.  During his time with the secondary, safeties Micah Hyde and Jordan Poyer became standout players. Also, cornerback Tre’Davious White would earn two Pro Bowl nods in 2019 and 2020. He had similar success as a college coach. At Minnesota, he would serve as the Gopher’s special teams coordinator and provide additional help with the linebackers. However, he wouldn’t have major success until he arrived in Happy Valley. In his time with the Nittany Lions, he helped coach the team to a 7-5 record. During that time, his defense would have 20 takeaways. Does Butler’s techniques work immediately? Or will an adjustment period have to take place during the season?

Can He Still Recruit?

How will Butler recruit the secondary positions in Lincoln? It’s something that Rhule and the rest of Nebraska’s coaching staff will have to address. The 51-year-old has been out of the college game since the 2013 season. In the decade since Division One football has undergone major change with the addition of the transfer portal and NIL. Can he adapt to this new system by flexing his recruiting muscles nationally? Or will he choose to establish a pipeline in the  Philadelphia area? Butler is a Pennsylvania native, and the Huskers have had success in the state. In 2023,  Rhule used his connections to bring Rahmir Stewart into the program. Could this happen again with NU’s 2025 recruiting class?

*119 Nebraska High School Football Teams played 8-Man football again in 2000 and here is what the D-1 playoff field looked like at the turn of the Century.

For the first time in FIVE seasons, the playoff fields in all classes, Class B and below, shrunk from 32 to 16 teams. Yours truly, along with a ton of 8-Man football coaches, were not thrilled with this move and thank goodness the 16 team playoff fields in 8-Man football lasted just two years.

I have a ton of love and respect for high school football coaches,so let’s begin a new feature by adding who the head coaches were for all of these Class D1 playoff qualifiers in the year 2000. We’ll do the same for Class D2.

*Nebraska Christian (Jeff Hower), St. Edward (Rich Lemburg), Falls City Sacred Heart (Doug Goltz), Omaha Christian Academy (Tim Hamilton), Humphrey St. Francis (Tom Ridder), Sterling (Arlo Wusk), Howells (Mike Speirs), Cedar Bluffs (Mitch Egger) Pleasanton (Ricci Westland, Anselmo-Merna (Greg Wemhoff)), Kenesaw (Leland Skeen), High Plains Community (Andy Vrbka), Lawrence-Nelson (Gary DeBoer), Culbertson (Jeff Messersmith), Orchard (Don Sich), Hyannis (Lucas Lechman).*

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CLASS D1

First Round

East

(7-2) Nebraska Christian 23-20 St. Edward (7-2)

(9-0) Falls City Sacred Heart 38-14 Omaha Christian Academy (7-2)

(8-1) Humphrey St. Francis 41-16 Sterling (9-0)

(9-0) Howells 40-28 Cedar Bluffs (7-2)

West

(7-2) Pleasanton 34-20 Anselmo-Merna (8-1)

(8-1) Kenesaw 36-14 High Plains Community (8-0)

(8-1) Lawrence-Nelson 41-20 Culbertson (9-0)

(7-2) Orchard 52-2 Hyannis (9-0)

Quarterfinals

East

(10-0) Falls City Sacred Heart 68-20 Nebraska Christian (8-2)

(10-0) Howells 14-0 Humphrey St. Franics (9-1)

West

(9-1) Kenesaw 14-12 Pleasanton (8-2)

(9-1) Lawrence-Nelson 38-12 Orchard (8-2)

Semifinals

(11-0) Howells 42- Falls City Sacred Heart (11-0)

(10-1) Lawrence-Nelson 26-14 Kenesaw (9-1)

Championship Finals

(12-0) Howells 38-14 Lawrence-Nelson (11-1)

2000 Class D-1 State Champion; Howells. Head Coach: Mike Speirs

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Final 2000 Class D-1 8-Man Football Ratings (Omaha World-Herald)

1 Howells – 13-0, (568-197)

2 Humphrey St. Francis – 9-2, (438-176)

3. Lawrence-Nelson – 11-2, (5144-191)

4. Falls City Sacred Heart – 11-1, (568-178)

5. Kenesaw – 10-2, (448-144)

6. Cedar Bluffs – 7-3, (430-198)

7. Sterling – 9-1, (460-105)

8. Pleasanton – 8-3, (280-171)

9. Polk-Hordville – 8-1, (382-190)

10 Culbertson – 9-1, (473-143)

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2000 Class D-1 (Eight Man 1) All-State Teams

Offense

WR–Jeremy Hoefs-Bancroft-Rosalie, 6-1, 180, Senior

WR–Scotty McPeak-Nebraska Christian, 6-1, 165, Senior

OL–Jeremy Cordero-Omaha Christian, 6-0, 300, Junior

OL–Andy Wemhoff-Humphrey St. Francis, 5-11, 205, Senior

OL–Jerron Suck-Kenesaw, 6-4, 210, Senior

QB–Andrew Shanle-St. Edward, 6-1, 175, Senior

RB–Alan Bohaboj-Howells, 5-7, 148, Senior

RB–Brandon Hagen-Culbertson, 6-3, 240, Senior

Kicker-Brandon Bonk-Falls City Sacred Heart, 5-11, 230, Senior

Class D-1 All-State

Defense

DL–Brad Metz-Pleasanton, 6-1, 185, Senior

DL–Adam Eickman-Lawrence-Nelson, 5-6, 150, Senior

DL–Ted Straub-Waterloo, 6-1, 230, Senior

LB–Anthony Weaver-Falls City Sacred Heart, 6-1, 215, Junior

LB–Matt Mastny-Howells, 6-0, 182, Senior

LB–Ben Hansen-Cedar Bluffs, 6-0, 190, Junior

DB–Jake Weyers-Sterling, 5-10, 165, Senior

DB–Mitch Blum-Howells, 6-0, 175, Senior

Punter-Joel Grotrian-Johnson-Brock, 6-2, 185, Senior

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AND, here is a glance at the 2000 Class D-2 playoffs.

Once again, here is a list of the D2 playoff field with their Head Coaches.

Lindsay Holy Family (Rusty Rautenberg), Prague (Gary Brown), Coleridge (Ken Swanson), Benedict (Lynn Jurgens), Nebraska City Lourdes (Andy Fedoris), Shickley (Gary Filipi), Greeley (Dennis Hurlburt), Silver Creek (Scott Porter)

Sargent (Mike Kozeal), Elgin Pope John (Mark Koch), Hayes Center (Jim Cole), Ansley (Mike Sorenson), Dunning Sandhills (Reggie Smith), Ewing (Jim Crilly), Dalton Leyton (Harlan Dormann), Petersburg (Mike Kennedy)

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CLASS D2

First Round

East

(8-1) Lindsay Holy Family 53-6 Prague (5-4)

(6-3) Coleridge 54-8 Benedict (6-3)

(8-1) Nebraska City Lourdes 26-0 Shickley (8-1)

(9-0) Greeley 40-0 Silver Creek (5-3)

West

(9-0) Sargent 20-14 Elgin Pope John (8-1)

(5-3) Hayes Center 28-24 Ansley (8-1)

(8-1) Dunning Sandhills 54-22 Ewing (8-1)_

(9-0) Dalton Leyton 50-0 Petersburg (7-2)

Quarterfinals

East

(9-1) Lindsay Holy Family 46-0 Coleridge (7-3)

(10-0) Greeley 12-8 Nebraska City Lourdes (9-1)

West

(10-0) Sargent 36-24 Hayes Center (6-3)

(9-1) Dunning Sandhills 30-24 Dalton Leyton (10-0)

Semifinals

(10-1) Lindsay Holy Family 36-12 Greeley (11-0)

(11-0) Sargent 34-20 Dunning Sandhills (10-1)

Championship Final

(11-1) Lindsay Holy Family 28-24 Sargent (12-0)

2000 D-2 State Champion: Lindsay Holy Family. Coach: Rusty Rautenberg

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Final 2000 Class D-2 8-Man Football Ratings (Omaha World-Herald)

1. Lindsay Holy Family – 12-1 (510-159)

2. Sargent- 12-1 (465-166)

3. Greeley – 11-1 (510-87)

4. Dunning Sandhills – 10-2 (532-155)

5. Dalton Leyton – 10-1 (634-177)

6. Nebraska City Lourdes – 8-3 (362-144)

7. Elgin Pope John – 8-2 (346-150)

8. Ewing – 8-2 (362-200)

9. Shickley – 8-2 (392-132)

10 Hayes Center – 6-4 (333-263)

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2000 Class D-2 (Eight Man 2) All-State Teams

Offense

End-Levi Gray-Harrison, 6-4, 175, Senior

End-Jason Herbert-Verdigre, 5-10, 150, Senior

OL–Tony Kurtenbach-Lindsay Holy Family, 6-1, 225, Senior

OL–Wyatt Johnston-Dunning-Sandhills, 5-11, 225, Senior

OL–Matt Mitchell-Dalton Leyton, 5-9, 235, Senior

QB–Brandon Holtorf-Prague, 5-10, 165, Senior

RB–Jared Franzluebbers, Dodge, 6-0, 205, Senior

RB–Carl Jarecki-Lindsay Holy Family, 5-9, 175, Senior

Kicker-Brad Schlegel-Shickley, 5-10, 200, Senior

Class D-2 All-State

Defense

DL–Mike Smith-Sargent, 6-4, 205, Senior

DL–Kory White-Nebraska City Lourdes, 6-1, 205, Senior

LB–Mat Korth-Greeley, 5-9, 175, Senior

LB–Tyson Cox-Dunning-Sandhills, 6-0, 160, Senior

LB–Matt Woodward-North Loup/Scotia, 6-0, 185, Senior

LB–Reggie Twarling-Dalton Leyton, 6-2, 190, Junior

DB–Tim Wiese-Lindsay Holy Family, 5-10, 175, Senior

DB–Brian Selting-Elgin Pope John, 6-1, 180, Junior

Punter-Adam Schueth-Ewing, 5-10, 185, Senior