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Nebraska to participate in 2024 Hawaiian Airlines Diamond Head Classic

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Nebraska to participate in 2024 Hawaiian Airlines Diamond Head Classic


The Nebraska men’s basketball team is headed to Hawaii next season. The Huskers will participate in the 2024 Hawaiian Airlines Diamond Head Classic.

The eight-team event features Nebraska, Charlotte, College of Charleston, Hawai’i, Loyola Chicago, Murray State, Oakland, and Oregon State. This is the 15th edition of the event, which will run on December 22, 23, and 25 of 2024 at the SimpliFi Arena at the Stan Sheriff Center in Honolulu.

This will be the second time that the Cornhuskers will make an appearance after debuting in 2014. Nebraska would finish the event with a 2-1 record.

Contact/Follow us @CornhuskersWire on X, and like our page on Facebook to follow ongoing coverage of Nebraska news, notes, and opinions.





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Nebraska

Nebraska, Iowa attorneys general petition EPA over weed killer

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Nebraska, Iowa attorneys general petition EPA over weed killer


OMAHA, Neb. (WOWT) – Attorneys general for Nebraska and Iowa announced Wednesday that they’re part of a multi-state coalition asking the Environmental Protection Agency (EPA) to create a national standard over glyphosate, the active ingredient in weed killers like Roundup.

Joining them was Underwood, Iowa farmer Kevin Ross.

“Glyphosate is one of the most effective tools that we absolutely have ever had in controlling weed, weed pressure and, as Attorney General Bird had mentioned earlier, allowing us the opportunity to reduce other chemicals that may be a lot harsher,” Ross said.

A study conducted in 2013 and 2014 detected glyphosate in 81 percent of a U.S. sample population’s urine.

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However, the EPA has said it’s found no evidence of glyphosate being a cancer risk.

Despite that, California seeks to require a cancer warning label on products containing it. Both California and the International Agency for Research on Cancer have classified it as “probably carcinogenic to humans” based on studies with animals.

“We’re asking the EPA to set things straight and to make it clear what the labeling should be and, quite frankly, not let other states tell farmers how to farm or have an impact on farming,” said Iowa Attorney General Brenna Bird.

She and Nebraska Attorney General Mike Hilgers said they want to avoid individual states creating a patchwork of labeling laws across the country.

“Potentially, it could have some of these products over the long haul be pulled out of being sold in various states, including Nebraska,” Hilgers said.

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They believe not having a uniform standard nationally could cause compliance and logistics costs that would be passed to farmers and consumers.

They’re not filing a lawsuit—at least not yet.

“It could lead to a court filing, but what we are asking the EPA to follow its own science and follow the statutory authority that’s been given to it by Congress,” Hilgers said. “And that’s what we expect them to do.”

Their petition asks the EPA to begin the rule making within 90 days.

California’s warning label requirement is tied up in the legal system after an appeals court found the requirement to have a glyphosate warning label unconstitutional.

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Regardless, Hilgers said California’s move to have its own label requirement shows the EPA needs to have a national labeling rule.



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Projecting Nebraska's 120-player roster: WRs improve, O-line lacks depth

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Projecting Nebraska's 120-player roster: WRs improve, O-line lacks depth


LINCOLN, Neb. — The preseason roster at Nebraska remains fluid.

One week into training camp, the Huskers have lost two players to season-ending knee injuries. Freshman linebacker Roger Gradney was injured on Saturday, and junior offensive tackle Teddy Prochazka went down on Monday.

“Our heart breaks for both of them,” coach Matt Rhule said.

For Prochazka, who was in the mix to start at left tackle, it’s a third season-ending injury in four seasons. He attended a team meeting hours after receiving the difficult diagnosis.

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GO DEEPER

Nebraska’s Prochazka suffers season-ending injury

Programs are allowed to keep 120 players on the roster during these four weeks before the fall semester begins on Aug. 26. The Huskers started camp with several contributors missing from the list because of injury, including wide receiver Demitrius Bell (out for the season), cornerback Blye Hill, kicker Tristan Alvano, fullback Barret Liebentritt, defensive lineman Brodie Tagaloa and linebacker Michael Booker III.

Injured players are replaceable on the 120. A year from now, all of this might look much different. Plans to implement a roster maximum of 105 players are underway as part of the settlement terms in the NCAA antitrust case.

But for now, it’s business as usual.

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Nebraska does not disclose its preseason roster. But through observations at an open practice last week and interviews in camp, here’s an unofficial rundown:

Quarterback (5)

Jalyn Gramstad, senior, 6-foot-0, 200 pounds: National player of the year in NAIA last year and 2022 national champion adds depth and essential experience.

Heinrich Haarberg, junior, 6-5, 225: Eight-game starter in 2023 worked over the offseason on throwing mechanics to complement his physicality.

Daniel Kaelin, freshman, 6-3, 220: High-ceiling early enrollee has added 10 pounds and would benefit from time to develop.

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Bode Soukup, freshman, 6-2, 195: Walk-on threw for more than 3,000 yards and 30 TDs in final two years at Blair (Neb.) High.

Dylan Raiola, freshman, 6-3, 230: Five-star signee is the presumptive starter after months of sharpening leadership and refining arm talent.

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A look into Dylan Raiola’s offseason prep from the coaches and teammates who joined him

Synopsis: The Huskers added Gramstad, who wants to coach, as a piece this summer to complete the group. Raiola has ascended quickly, an inevitability, considering his elite skills. What is Haarberg’s role? He’s improved as a passer but perhaps too athletic to serve only as a backup.

Running back (7)

Rahmir Johnson, senior, 5-10, 200: Poised for a strong final season after recovering from a shoulder injury.

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Maurice Mazzccua, senior, 5-8, 200: Improved under the radar last year in practice and surfaced in the spring as a solid third-down option.

Gabe Ervin, junior, 6-1, 220: Back from hip injury last year and prepared to again compete for the top job.

Dante Dowdell, sophomore, 6-2, 225: Former four-star Oregon signee led all rushers in spring game.

Emmett Johnson, sophomore, 5-11, 200: Well-rounded back is a solid candidate to pick up where he left off after starting six of the final seven games in 2023.

Kwinten Ives, redshirt freshman, 6-2, 210: Strong runner has added 25 pounds since last season in a bid to provide change of pace.

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Mekhi Nelson, freshman, 5-10, 185: Reclassified as summer enrollee after one season in prep school following a successful Pennsylvania high school career.

Synopsis: Running backs coach EJ Barthel is tasked to piece together a puzzle. Ervin, Emmett Johnson and Rahmir Johnson remain first in line to handle the largest load. But the race is congested enough that any of these seven could emerge as a key piece.

Tight end (7)

Nate Boerkircher, junior, 6-5, 250: Started 11 games over the past two seasons and brings valuable experience.

Thomas Fidone II, junior, 6-6, 255: His sheer talent, added bulk and good health place the former top recruit in line for a big season.

Luke Lindenmeyer, sophomore, 6-3, 250: Started five games last year and showed high-level blocking ability.

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Cayden Echternach, redshirt freshman, 6-4, 250: Depth piece out of Bellevue West shows promise as a receiver and blocker.

Ian Flynt, freshman, 6-4, 255: Early enrollee with a track pedigree caught a 29-yard pass from Raiola in the spring game.

Eric Ingwerson, freshman, 6-6, 250: Equally as talented at Papillion-LaVista on D-line as at tight end.

Connor Schutt, freshman 6-6, 215: High school QB at Wahoo Neumann made the roster cut as first-year walk-on.

Synopsis: Fidone appears ready to emerge as an elite Big Ten player and forms a strong top pairing with Boerkircher. The younger core lacks game-breaking ability after Carter Nelson’s shfit to receiver.

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Thomas Fidone had 25 receptions for 260 yards and four touchdowns in 2023. (Jeff Hanisch / USA Today)

Wide receiver (16)

Jahmal Banks, senior, 6-4, 220: Wake Forest transfer emerged as a team leader and likely WR1 in his first season at Nebraska.

Isaiah Garcia-Castaneda, senior, 6-1, 200: Back from knee surgery to add experience and return threat.

Isaiah Neyor, senior, 6-4, 220: Texas transfer shows elite athleticism and ability to run after catch.

Elliott Brown, junior, 5-11, 185: Returning from knee injury suffered late last season to add invaluable leadership.

Alex Bullock, junior, 6-2, 205: Started eight games last year and caught 15 passes in first major playing time.

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Janiran Bonner, sophomore, 6-2, 220: Excellent size and versatility allowed him to play fullback before switching back to receiver and a slot role.

Malachi Coleman, sophomore, 6-5, 210: Missed spring for shoulder rehab and comes back with added weight after starting six games last season.

Jaylen Lloyd, sophomore, 5-10, 180: Key weapon with elite speed displayed major offseason improvement after breakout first year.

Roman Mangini, sophomore, 5-10, 170: Adds depth and figures to factor on special teams.

Hayes Miller, sophomore, 6-0, 180: Speedy juco product caught Huskers’ attention at June camp.

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Jacory Barney, freshman, 6-0, 170: Former prep QB out of Miami shined bright in spring and factors immediately in rotation.

Quinn Clark, freshman, 6-5, 205: Son of ex-Nebraska running back Ken Clark brings outstanding size.

Dae’vonn Hall, freshman, 6-2, 190: Part of Bellevue West trio that was the first from the same high school to sign with Huskers since 1987.

Isaiah McMorris, freshman, 5-10, 170: Hall’s prep teammate caught a state-record 90 passes as a junior.

Carter Nelson, freshman 6-5, 230: Huge talent out of the 8-man high school game slides from tight end to maximize his early impact.

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Keelan Smith, freshman, 6-3, 210: Large-class offensive player of the year in Missouri and son of Nebraska legend Neil Smith looks the part.

Synopsis: From top to bottom, this is the most improved position group on the roster. It will surprise anyone who’s not paying attention. Banks, Neyor, Bonner, Coleman, Lloyd and Nelson form a possible two-deep that doesn’t include several proven pass catchers.

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Takeaways from Nebraska’s live practice at Memorial Stadium: QB battle winding down

Offensive linemen (20)

Bryce Benhart, senior, 6-9, 315: Back for a sixth season after school-record-tying 41 starts at right tackle.

Turner Corcoran, senior, 6-6, 310: The leader to start at left tackle as Raiola’s protector after a knee injury snapped his streak of 30 consecutive starts.

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Micah Mazzccua, senior, 6-5, 325: Transfer via Florida and Baylor with starting experience shows strength and power in push to start at guard.

Ben Scott, senior, 6-5, 310: Honorable-mention All-Big Ten pick at center last year has 39 Power 5 starts at Nebraska and Arizona State.

Henry Lutovsky, junior, 6-6, 320: Four-game starter could run with the top group at guard and add tackle depth.

Joey Mancino, junior, 6-1, 305: Walk-on earned one start at left guard last year.

Justin Evans, sophomore, 6-1, 315: Five-game starter last year with versatility to play guard and center.

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Jacob Hood, sophomore, 6-8, 350: Transfer tackle from Georgia has progressed in bid to get healthy after sitting in his first year at Nebraska.

Tyler Knaak, sophomore, 6-6, 325: Utah transfer developed into top reserve after redshirt, with skills to play guard and tackle.

Gunnar Gottula, redshirt freshman, 6-5, 305: Backup tackle preserved redshirt while appearing in four games last year.

Brock Knutson, redshirt freshman, 6-7, 305: Developmental tackle did not play in his first season.

Jason Maciejczak, redshirt freshman, 6-2, 305: Moved from D-line and excited coaches with athleticism as a guard prospect.

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Grant Seagren, redshirt freshman, 6-6, 305: Walk-on has added 45 pounds from listed weight in his first months on campus.

Sam Sledge, redshirt freshman, 6-4, 295: Worked into spot on two-deep at left guard while redshirting.

Grant Brix, freshman, 6-6, 310: Early enrolling top-100 prospect picked Huskers over Oklahoma and added 25 pounds in the offseason.

Landen Davidson, freshman, 6-4, 310: June commit last year out of Colorado’s backyard.

Jake Peters, freshman, 6-3, 285: Three-sport standout from Iowa committed a year ago during June camp flurry.

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Gibson Pyle, freshman, 6-5, 295: Early enrollee enjoyed a strong offseason after playing in the All-American Bowl.

Xander Ruggeroli, freshman, 6-6, 285: Late bloomer out of Las Vegas was last to join O-line class.

Preston Taumua, freshman, 6-4, 325: Top-rated prospect out of Hawaii who played in the Polynesian Bowl.

Synopsis: Prochazka’s camp injury casts a shadow over the O-line group. Nebraska lacks tackle depth and will need a young player or two to grow up fast. Still, experience abounds. Scott, Benhart and Mazzccua are NFL prospects.


Bryce Benhart is tied for the Nebraska record for career starts by an O-lineman at 41. (Reese Strickland / USA Today)

Defensive linemen (17)

Nash Hutmacher, senior, 6-4, 310: A grown man as the anchor up front after changing his body in the wake of a 4.5-sack season a year ago.

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Ty Robinson, senior, 6-6, 310: Leader returns for sixth year on the interior with 33 starts over four seasons.

Jimari Butler, junior, 6-5, 260: Added 15 pounds after starting six games last year and led Blackshirts with 8.5 TFLs and 5.5 sacks.

Elijah Jeudy, junior, 6-3, 285: Texas A&M transfer appeared in 11 games in his first year with Huskers.

AJ Rollins, junior, 6-5, 255: Moved from tight end last spring and worked to get seasoning in four games.

Cameron Lenhardt, sophomore, 6-3, 260: Standout true freshman recorded five TFLs and three sacks and has added size.

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Dylan Parrott, sophomore, 6-5, 315: Walk-on with a big frame moved from the offensive line.

Riley Van Poppel, sophomore, 6-5, 290: Promising tackle made a major impact as a true freshman, then gained 20 pounds.

Kai Wallin, sophomore, 6-5, 250: Junior college transfer played in four games and redshirted.

James Williams, sophomore, 6-6, 250: Fits in defensive plans after rising from scout team to pass-rushing specialist as a redshirt.

Vincent Jackson, redshirt freshman, 6-5, 290: Another lineman who got bigger after a redshirt season out of Pennsylvania.

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Keona Davis, freshman, 6-5, 255: Washington signee flipped to Huskers last winter and showed up looking like a specimen.

Mason Goldman, redshirt freshman, 6-5, 260: Found a home on the D-line while battling back from injuries.

Sua Lefotu, redshirt freshman, 6-3, 295: Californian impressed teammates in spring as older tackles received limited reps.

David Hoffken, freshman, 6-7, 255: Huskers discovered the 22-year-old German with great mobility at Texas camp in June.

Ashton Murphy, freshman, 6-5, 265: Standout at Elkhorn South on both lines of scrimmage has added 40 pounds in the past year.

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Jordan Ochoa, freshman, 6-4, 250: Late add to 2024 class can shift from D-line spot to jack linebacker.

Synopsis: The return of top contributors and growth of pass rushers Butler, Lenhardt and Williams has turned this group into a top-10 unit nationally. Hutmacher and Robinson are poised to dominate weaker foes.

Linebackers (16)

John Bullock, senior, 6-0, 230: Top returnee at position group notched 50 tackles in 10 starts.

MJ Sherman, senior, 6-3, 245: Former elite prospect transferred from Georgia and started five games in 2023 at the jack spot.

Javin Wright, senior, 6-5, 230: Big expectations after a breakout season in 2023 followed four years of battling injuries.

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Grant Buda, junior, 6-0, 225: Fourth-year defender from Lincoln has not played a snap but earned a camp invite for hard offseason work.

Mikai Gbayor, junior, 6-2, 230: Started four games last year in his first career opportunity and factors heavily in rotation.

Stefon Thompson, junior, 6-1, 240: Former ACC starter improved readiness through the offseason months after transfer from Syracuse.

Jacob Bower, redshirt freshman, 6-1, 220: An accomplished rugby player and productive high school linebacker out of California has added 25 pounds.

Noah Bustard, redshirt freshman, 6-1, 225: Totaled 12 sacks as a senior at Elkhorn South in 2022, then impressed in the offseason after a redshirt year.

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Vincent Genatone, sophomore, 6-0, 225: Spent two seasons at 2023 FCS runner-up Montana out of North Platte, Neb.

Gage Stenger, sophomore, 6-2, 220: High school QB looking for a chance to make an impact after two seasons without action on defense.

Princewill Umanmielen, sophomore, 6-5, 245: Second-team freshman All-American looks set for lots of time at jack linebacker.

Maverick Noonan, redshirt freshman, 6-4, 240: Rehab is done from an injury suffered in preseason last year that came after a promising first spring.

Dylan Rogers, redshirt freshman, 6-3, 240: Growth in the first year creates plentiful options for a versatile defender out of Texas.

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Ismael Smith Flores, redshirt freshman, 6-4, 245: Converted tight end will try the side of the ball that propelled his dad, Leroy Smith, to an All-America career at Iowa.

Willis McGahee IV, freshman, 6-1, 235: Early enrolling Miami product brings talent and name recognition at jack position.

Vincent Shavers Jr., freshman, 6-1, 225: Top performing early enrollee added 20 pounds in first months at Nebraska and positioned himself to contribute right away.

Synopsis: The two-deep is strong again with the likes of Sherman and Umanmielen at jack with Bullock, Wright, Gbayor and Shavers inside. Linebackers coaches Rob Dvoracek and Jack Potenza are in line to get major production as the strong play up front opens holes.


Javin Wright started one game at linebacker in 2023. (Dylan Widger / USA Today)

Defensive backs (25)

Isaac Gifford, senior, 6-1, 205: Returns to finish what he started last year after leading Huskers in tackles with 86.

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Tommi Hill, senior, 6-0, 205: Added size to solidify his spot as top corner after a coming-of-age season with four interceptions in Big Ten play.

DeShon Singleton, senior, 6-3, 210: Back to good health after breakout season ended with a knee injury suffered against Michigan.

Derek Branch, junior, 5-11, 195: Made his collegiate debut last season and recorded a tackle against Northern Illinois.

Koby Bretz, junior, 6-2, 205: Made a jump to appear in 10 games as third-year safety.

Marques Buford Jr., junior, 5-11, 190: Key contributor could play corner or safety after appearing in four games last year upon return from a 2022 knee injury.

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Blake Closman, junior, 5-9, 195: Fourth-year defender appeared in two games last season.

Malcolm Hartzog, junior, 5-9, 180: Focusing on safety after making 10 starts last season, including seven at corner.

Ceyair Wright, junior, 6-0, 180: USC transfer and Hollywood kid left the Trojans midway through last season after starting 11 games in 2022.

D’Andre Barnes, redshirt freshman, 6-0, 195: Progressed at rover in practice time during his first year.

Dwight Bootle II, redshirt freshman, 5-9, 180: Promising first season cut short by injury in the third game.

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Jeremiah Charles, redshirt freshman, 6-0, 170: Immense athleticism signals bright future for the former wideout who’s competing for a starting job at corner.

Jaidyn Doss, redshirt freshman, 6-0, 195: Converted wide receiver caught two passes in four games last year before switching sides.

Brice Turner, redshirt freshman, 6-1, 185: Rhule’s first commitment moved from receiver midseason in 2023.

Gage Wager, redshirt freshman, 5-10, 190: Son of former assistant coach Bob Wager did it all in high school, then worked at punter last year.

Cooper Wilson, redshirt freshman, 6-3, 195: Summer addition out of Washington state went from NAIA to FCS offers to Nebraska.

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Caleb Benning, freshman, 5-11, 200: Standout at safety and receiver from Omaha Westside, Nebraska’s top prep program.

Mario Buford, freshman, 6-0, 170: Early enrolling corner from Texas powerhouse DeSoto joins brother Marques in Lincoln.

Rex Guthrie, freshman, 6-1, 200: Senior season in Colorado was cut short by injury for early enrollee.

Donovan Jones, freshman, 6-1, 195: Intercepted four passes and starred on both sides as Omaha North senior.

Preston Okafor, freshman, 6-2, 180: Dynamic defender and top sprinter from Omaha Westside made the roster as a walk-on in his first camp.

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Braylen Prude, freshman, 6-4, 200: Burst onto the recruiting scene at a June 2023 Nebraska camp in Houston.

Amare Sanders, freshman, 6-1, 175: Signing day addition out of Miami is projectable at corner and a possible contributor.

Larry Tarver Jr., freshman, 5-10, 175: Another from Miami, the early enrollee flipped from FIU and Maryland and has turned heads in Lincoln.

Evan Taylor, freshman, 6-2, 185: Major knee injury wiped out senior season of high school in North Carolina before early enrollee rehabbed back in time for camp.

Synopsis: The secondary has experienced plenty of change, including the departure of Evan Cooper and July hire of John Butler. If Nebraska solidifies the second corner position opposite Tommi Hill, it leaves hardly an unanswered question on the defense for coordinator Tony White.

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Specialists (5)

Brian Buschini, senior, 6-1, 225: Two-year starting punter downed 20 of 57 kicks last year inside the 20.

Cameron Witucki, junior, 6-2, 225: Heir apparent at long snapper has spent four seasons in Lincoln.

John Hohl, redshirt freshman, 6-0, 180: Kicker redshirted at Iowa Western CC last year and follows dad Erich and brother Jacob to Nebraska.

Kamdyn Koch, freshman, 6-2, 190: Top-five punting prospect nationally and son of Nebraska punting great Sam Koch.

Nico Ottomanelli, freshman, 6-2, 175: Kicker out of New Jersey made 14 of 17 field goals in high school.

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Synopsis: The kicking game is a wild card. If Alvano returns from injury and teams with Buschini to form the duo that Nebraska expects, this phase can push the Huskers to victory. If the kickers underperform, problems loom.

(Top photo: Isaac Gifford: Dylan Widger / USA Today)





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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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