Nebraska
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.
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.
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.
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.
Nebraska
Nebraska proposes $600 million renovation of Memorial Stadium to be finished in time for 2028 season
Nebraska’s Memorial Stadium will undergo a $600 million overhaul that will make the 103-year-old venue more fan-friendly and greatly increase revenue for the athletic department, according to a plan announced Friday and expected to be approved next week.
“Big Red Rebuild,” as the project is called, would be funded by a mix of $250 million in philanthropic support and $350 million in private bond financing. Completion is targeted for the start of the 2028 football season. University regents will consider the proposal at its meeting in Lincoln next Friday.
“Memorial Stadium is one of the most iconic venues in all of college sports and this project ensures that our stadium is well-positioned for future generations,” athletic director Troy Dannen said. “We have listened intently to Nebraska fans and are building a best-in-class fan experience that will also drive revenue for the University of Nebraska, create exciting new year-round programming for Nebraskans, create new opportunities for our student-athletes, and position Nebraska to compete and lead at the highest level in a rapidly evolving college athletics landscape.”
The Cornhuskers have played at Memorial Stadium since 1923 and will enter this season with an NCAA-record sellout streak of 410 games dating to 1962.
The proposal would upgrade amenities throughout the stadium and create a 360-degree main concourse connecting the east and west sides. Capacity would be 80,000, including 20,000 new chairback seats.
Officials said the stadium would host concerts and other events year-round and annual stadium revenue would increase 40%, to an estimated $95 million.
Construction would begin after the 2026 football season.
Four F-16s fly over Memorial Stadium during the playing of the national anthem before an NCAA college football game between Michigan and Nebraska, Saturday, Sept. 20, 2025, in Lincoln, Neb. Credit: AP/Rebecca S. Gratz
Incremental stadium improvements have been made over the years, including luxury suites in 1999 and an expansion to more than 85,000 seats in 2013. A $450 million renovation was approved in 2023 but did not go forward because school leaders wanted to review the scope, strategy and costs.
Nebraska
No capacity: State’s Public Guardian Office rejects nearly all requests to represent vulnerable Nebraskans
LINCOLN, Neb. (Flatwater Free Press) – Jaclyn Daake looked everywhere.
The Alma attorney’s new client, a western Nebraska man living with a developmental disability, needed a guardian, someone to manage his life and finances. His guardian for the past two years, a York County woman who served in the court-appointed role for dozens of vulnerable Nebraskans, had just been charged with stealing from one of her clients. Law enforcement was looking for other victims.
Daake scoured court records, searching for anyone who might be willing to serve as the man’s guardian. She wrote letters to 11 people. Eventually, she reached an old friend of the man’s grandfather, who despite the distant connection was willing to serve as his guardian, she said. He was appointed in February, three months after Daake started her search.
During that time, there was one place Daake did not turn: Nebraska’s Office of Public Guardian, the government office meant to serve as the last resort for Nebraskans deemed — often due to old age, disabilities or injuries — unable to care for themselves.
“It’s a waste of time,” Daake said.
When vulnerable Nebraskans don’t have any loved ones willing or able to serve as their guardians, judges often appoint private, for-profit guardians to fill the role. Lawmakers created the Office of Public Guardian in 2014 after one such guardian with more than 600 wards stole thousands of dollars from her unknowing clients.
But with constant demand and stagnant funding, attorneys say Nebraska’s guardian of last resort isn’t a resort at all.
The Public Guardian initially turned down 98% of appointments in the 12-month reporting period that ended Oct. 31, up from 77% in 2020, according to the office’s annual reports, most often because the office has no caseload capacity. State law prevents the office from accepting more than an average of 20 appointments per guardian on its staff.
The office’s inability to take on new cases has boiled to a point of frustration for attorneys like Daake — particularly after the November arrest of Becky Stamp, who wielded near total control over the lives and finances of vulnerable people across 18 counties before she was accused of stealing thousands from a man whose life she managed.
“I guess my ultimate question — and this is where I get on my soapbox — is why do we have this program if it’s kind of smoke and mirrors?” Daake said.
For more than a month after her arrest, Stamp remained the guardian for at least 25 vulnerable Nebraskans, the Flatwater Free Press reported in January. Advocates called it “a systemic failure” to protect the victims caught up in the sweeping abuse scandal, among the 10,000-plus Nebraskans who have been placed under guardianships or conservatorships. In at least some cases, the Public Guardian’s lack of caseload capacity helped leave Stamp’s authority in place for longer.
Lawmakers and judicial branch leaders have implemented new regulations and safeguards this year aimed at private guardians like Stamp. But legislators, facing a budget shortfall this year, made no adjustment to the Public Guardian’s budget.
Nearly five months after her arrest, Stamp remains the appointed guardian for six vulnerable Nebraskans, according to a Flatwater review of court filings. In three of those cases, attorneys petitioned the Public Guardian to take over.
Each time, the response was the same: “The Office of Public Guardian is unable to accept the nomination due to caseload capacity limitations having been reached.”
‘There’s not the political will’
Michelle Chaffee led the Office of Public Guardian from its inception in 2014, when lawmakers made Nebraska the last state in the country to create a central office for guardianship.
“I started the office,” she said. “I built the office. I worked for it to be credible, (hiring) really high-performance individuals who would care for people who have no voice and make sure they were protected because they can’t speak for themselves.”
But she retired in 2024 after years of leading a staff of underpaid public servants, she said, and fighting legislative attempts to increase their caseload capacity. The job is “really, really tough” and turnover is high, she told a committee of lawmakers in 2023. “You can make a lot more money doing things with a lot less stress because of what our salaries are,” she said then.
Among the final straws that led to Chaffee’s retirement, she said: Gov. Jim Pillen’s decision in May 2023 to line-item veto $500,000 lawmakers had earmarked for the office over two years. Pillen argued Nebraska’s judicial branch, which oversees the Public Guardian Office, had “enough funding to manage potential increases in demand for these services.”
Before her retirement, Chaffee said she calculated the office would soon need up to 100 public guardians and an operating budget of about $6 million to meet the state’s needs.
The office’s budget last year was $2.9 million — about $267,000 less than what the agency had sought from lawmakers, according to state budget documents. The budget paid for 30 employees, around 20 of whom were associate public guardians serving wards across the state.
“Bottom line,” Chaffee said, “there’s not the political will and commitment to provide services to the most vulnerable in Nebraska.”
Lawmakers in 2022 did allocate an extra $524,000 to the office, allowing the state to hire four more employees. But the office’s growth hasn’t kept pace with its demand.
The Public Guardian accepted more than 22% of the appointments to which it was nominated in 2020, but that rate plummeted to 1.6% last year, according to its annual reports, most often attributable to lack of caseload capacity. More than 75% of nominations have been declined due to lack of capacity since November 2021.
Most cases the office declines to take head to a waitlist, where wards can wait up to 90 days for a vacancy to open. If that doesn’t happen, they’re removed from the waitlist altogether, the fate most cases meet. Last year, the Public Guardian took on 32 of the 121 cases that had been referred to the waitlist.
Corey Steel, the state court administrator who oversees the operations of Nebraska’s judicial branch, said that once a ward is assigned a public guardian, they typically remain on the office’s caseload until a court deems they can care for themselves or they die. The rate at which either happens is far lower than how often the office is nominated to serve.
“And so that’s the quandary we sit in,” he said. “Without more associate public guardians … we’re at that capacity level.”
Sen. Wendy DeBoer of Omaha, who authored guardianship reform efforts before and after Stamp’s arrest last year, noted that she has tried to secure more funding for the office, including the $500,000 Pillen vetoed.
“But I don’t think it’s ever going to be the answer to fully do everything through the OPG,” she said. “We’re going to have to do some of it through private guardianships. It’s always a balance.”
‘You don’t want to overcorrect’
Nebraska’s legislative and judicial branches have both sought to reform the state’s guardianship system in the months since Stamp’s arrest. Lawmakers voted 49-0 last week to send to Pillen’s desk a bill that DeBoer sponsored preventing private guardians from taking on more than 20 cases at a time — the same caseload limit state law already puts on public guardians. Stamp had been nominated as the guardian for 42 wards.
The bill also requires private guardians to visit the Nebraskans they serve at least once every three months and guarantees wards the right to attend court hearings in their own cases virtually or in person.
Separately, the judicial branch in January began quarterly reviews of all cases assigned to guardians who have taken on five or more wards, reporting any red flags to judges overseeing the cases, Steel said.
Even with the new reforms, neither Steel nor DeBoer sees Nebraska’s guardianship system as a finished product, they both said. Nor does Amy Miller, a staff attorney at the nonprofit advocacy group Disability Rights Nebraska, which first publicized Stamp’s alleged theft in December and testified in support of DeBoer’s latest bill.
“Down the road, I think we’re going to need further legislative reform if we want to close the loopholes that have allowed financial abuse,” Miller said. She and other advocates hope the state considers less sweeping alternatives to full guardianships, which accounted for more than 97% of cases on the Public Guardian’s docket last year despite a state law that already requires judges to explore less restrictive alternatives.
DeBoer introduced a resolution calling for a study of Nebraska’s guardianship system, including whether judges get enough information to know whether someone should be placed under a full guardianship.
“This is one of those things where you take little bites at the apple and try to get it, because you don’t want to overcorrect,” she said.
For Molly Blazek, an Omaha attorney who founded the firm Nebraska Guardianship Counsel in 2018, the state may have overcorrected already.
Blazek said her law firm was initially “born to take over some of that overflow” from the Office of Public Guardian as its caseload began to rise. Now, Blazek is the guardian or conservator for 46 vulnerable Nebraskans, more than double the limit lawmakers put in place this month.
DeBoer’s bill prohibits guardians from accepting new appointments if they have 20 or more clients already. It’s unclear if the law will require Blazek to comply with the new limit retroactively — and where the wards in her care will end up if it does.
“If the change in law is going to say I can no longer help the 46 people that I’m helping,” she said, “my biggest concern is: Who’s going to help these people next?”
The Flatwater Free Press is Nebraska’s first independent, nonprofit newsroom focused on investigations and feature stories that matter.
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Copyright 2026 KOLN. All rights reserved.
Nebraska
Nebraska Supreme Court suspends Omaha attorney over AI use
LINCOLN, Neb. (WOWT) – The Nebraska Supreme Court weighs in on sanctions for an Omaha attorney accused of using AI to write a legal document. The attorney won’t be allowed to practice law for a while.
Today, Nebraska’s chief justice of the Supreme Court filed a one-page document declaring that Omaha attorney Greg Lake is suspended from the practice of law until further notice from the court.
Errors in legal brief
In February, the attorney argued an appeal in a divorce case before the state’s highest court. But before he could really get started, the justices wanted to know why the brief had so many errors.
“Can you explain to us how that occurred?” a justice asked.
“Absolutely, Your Honor. I was in…I was on my 10th wedding anniversary. While flying down there, my computer broke. And I uploaded the incorrect version of my brief,” Lake said.
By the opposing counsel’s count, 57 out of 63 references contained in the legal document had some sort of problem. When pressed by the Supreme Court about the fictitious cases and misquotes he cited and whether he used AI, Greg Lake doubled down.
“The elephant in the room is whether or not you used artificial intelligence. Did you?” a justice asked.
“No, I did not,” Lake said.
Attorney admits to AI use
Two days ago, Greg Lake sent an affidavit to the Supreme Court arguing against a temporary suspension. And for the first time, he admitted to using AI to write the brief and called it a “grave error of judgment” for failing to be forthright with the court.
This is a temporary suspension. The court said how long is temporary depends. There will be a full investigation and disciplinary hearing, and a court-appointed referee makes the recommendation for length of suspension.
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Copyright 2026 WOWT. All rights reserved.
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