As the Nebraska Unicameral prepares to convene on Jan. 7 for the 2026 Legislative session, there is a growing concern that we may be heading toward a repeat of the 2023 session, known for its perpetual filibusters and mudslinging, resembling more of a World Wrestling Federation production rather than an intellectual debate amongst high elected officials.

With Nebraska’s two-term limit, this will be the last session for 10 of the 49 senators, with two more not running for a second term and one whose future service is hanging in the balance, given a recommendation from the executive board for expulsion.

If history is a predictor, many of those serving in their last session may feel the pressure to get issues important to them across the finish line, or at the very least, leave a strong record of their position in the journal, primarily done with comments on the floor.

It is also worth noting that two out of the 10 term-limited lawmakers led those contentious filibusters in 2023. These two specific senators have been vocal on several issues throughout the interim, including the Department of Corrections facility in McCook now being used as a Federal ICE detention center, signaling that they may continue to be vocal well into the session. 

In addition, it is expected that there will be two headline worthy legislative resolutions filed; one to impeach University of Nebraska Regent Elizabeth O’Connor and a second to expel District 41 Sen. Dan McKeon.

All this, before we even talk about what I view as the primary responsibilities of the Legislature –the budget and taxes. 

By now it is widely known that we are facing an additional $471 million dollar gap in the budget that must be balanced before we adjourn this short 60-day session.

There are only two ways to accomplish this; we either have to generate more revenue; more specifically — raise taxes or cut spending. Several of my colleagues and I came out early, in an effort to be very transparent, and made a pledge that we will not support a net tax increase on Nebraskans.

I have always been a fiscal conservative and believe that elected officials should always be evaluating whether or not your hard-earned tax dollars are being spent within the appropriate context of the role of government, and additionally, if they are being managed efficiently.

It makes my blood boil when I witness any elected official talk about spending your money as if it were not yours. There is no magic “money tree” that we go shake, only real dollars coming out of real people’s pockets — your pockets.

All of the aforementioned issues elevate the importance of the leadership of the Speaker of the Legislature and presumably in recognition of this, Speaker Arch sent out a memo this fall giving clear direction on how he will schedule bills for floor debate.

Any carryover bill from last year that did not come out of committee with unanimous support will need a priority designation to be scheduled, whether it was previously prioritized or not.

This is an attempt to limit the potential of multiple filibusters and taking precious time away from debate and the necessary work on the budget. Strong leadership will be essential to maintain order, guide debate, and keep the body focused on advancing priorities rather than becoming sidetracked by division.

Property taxes

At the forefront of those priorities is property tax relief, an issue that remains closely tied to broader budget decisions.

Nebraska continues to rank among the highest states for property tax burden, placing strain on homeowners, agricultural producers, and small businesses across the state.

Any lasting relief must be balanced carefully with the state’s fiscal capacity, making disciplined budgeting critical. Property tax relief and reform are an ongoing challenge as the responsibility does not solely rest with one elected body.

Your property taxes are levied and collected by locally elected boards, not the 49 members of the Legislature, and multiple locally elected boards at that, leaving no one person or board solely responsible for your property tax bill. This dilutes accountability, making it easier for everyone to pass the buck. It is going to take a commitment from the majority of all elected officials to control property taxes, everyone from your NRD’s, ESU’s, school boards, county boards, library boards and so on.

Know who you are electing. Know how they are spending your money. As the session begins, Nebraskans should be watching closely and expecting lawmakers to use limited time wisely, manage the budget responsibly, and deliver progress on property tax relief that reflects the real needs of the people they serve.

Tanya Storer represents District 43 — most of the Nebraska sandhills — in the state legislature. You can contact her through Facebook: Tanya Storer for Legislature; email: tstorer@leg.ne.gov; or phone: (402) 471-2628.

© 2026 The North Platte Bulletin. All rights reserved!