The ads say one thing. The Unicameral record says another. Pillen vs Walz on Nov. 3. The 110th Legislature opens in January 2027.
2026 short session is over. Next: January 2027, 110th long session.
Nov. 3, 2026 · Pillen vs Walz · Property-tax ads
He says he cut property taxes. The Legislature passed a coupon. The levy went back up.
Gov. Jim Pillen is running for re-election against Lynne Walz. The ads are in Omaha and Lincoln feeds, not just rural, and the 2027 plan is a farm buy-down paid with broader sales tax and local levy caps. Homes already pay a higher average rate than ag land. That is not the 40–50% mill-levy cut he touted in 2024. The ad oversells a coupon as a cut.
Full explainer
Who already pays more, what LB 34 actually printed on the statement, and how he’d pay for the 2027 ask — in plain English.
Read the full explainer →What the ads say vs who actually sets the mill rate
What the ad says: Campaign language claims the administration reduced property taxes. The state cannot levy a property tax. Schools, counties, and cities set mill rates.
What actually happened
Lincoln did not cut the mill levy. It printed a credit on the tax statement — a coupon the state reimburses. Everyday homeowners get the school coupon too. The farmer tilt is the older credit, the 75% ag valuation, and the 2027 ask — not a different mill rate the governor set.
Source: Nebraska Examiner
Sen. Brewer · 2024 special session
~30% credit on the school (non-bond) line for all real property. The state reimburses. Locals still levy.
Ad vs record · The ad calls this a cut. Lincoln printed a coupon.
Last action Signed Aug. 20, 2024 · Passed 40–3
Legislature.ne.gov ↗Sen. Briese · 2023
Moved most community-college operating levies onto the state. That shift produced the tiny 2024 statewide dip.
Last action Signed May 31, 2023
Legislature.ne.gov ↗Sen. Brandt · 2026
Would have dropped agricultural land valuation from 75% to 50%. Died in Revenue Committee.
Ad vs record · The farm valuation cut died. It is not a mill rate the governor set.
Last action Indefinitely postponed Apr. 17, 2026
Legislature.ne.gov ↗2024 levy
First statewide property-tax decrease in 26 years — about $6 million vs. ~$5.3 billion total. Mostly the community-college shift.
2025 levy
Up about $285 million to $5,587,369,523.
Where it goes · 2025 DOR
Who pays · 2025 DOR
2025 credits · DOR EO 25-13
School District Property Tax Relief Credit $797,295,209. Property Tax Credit Act $467,132,271 — $119.00 per $100,000 taxable value for non-ag, $142.79 per $100,000 for ag land (120% allocation).
DOR is explicit: credits are not a levy-rate cut.
Source: Nebraska Examiner, Apr. 20, 2026 · DOR pie charts · DOR 2025 credits
State spending cuts. Maybe broaden the 5.5% sales tax to currently exempt goods and services. Hard local spending caps. He said the messaging needs to be simpler and the next fight is 2027. Sen. Tanya Storer called credits “feeding the demon.”
Source: Nebraska Examiner, Jul. 9, 2026 · Apr. 20, 2026
Separate fight — Referendum 435 (Nov. 2024) repealed the private-school scholarship law 57.03%–42.97% statewide (508,140 to repeal vs. 382,921), including Douglas County ~56%. Pillen’s “right fit” / federal $1,700 credit is a 2027 argument, not this levy story.
Sources: LB 34 · LB 243 · DOR LB 34 explainer · DOR 2025 credits · DOR 2025 levy pie charts · Nebraska Examiner, Aug. 20, 2024 · Nebraska Examiner, Apr. 20, 2026 · Nebraska Examiner, Jul. 9, 2026 · LB 814 · Referendum 435 · Ballotpedia
Stay Informed
When the 110th session kicks off in January 2027, you'll be the first to know what's happening in Lincoln — in plain English, no spin.
Taxes
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2026 Senate
$28.9M in outside money, and what the record shows.
Investigation
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Last session · 2025 long session
Sick leave gutted, cannabis blocked, $1.5 billion in corporate incentives, two vetoes. The full 2025 wrap lives on the session recap — not on this fold.
Read the 2025 recap →