Loren Lippincott
We are poised to face a packed ballot in the November General Election. In addition to candidates for state and local offices, it will likely be littered with numerous proposed constitutional amendments and initiated statutes advancing through the petition process. As of now, only one measure has been certified, but signatures are being gathered for several other proposals ranging from term limits to cannabis rights.
The one measure certified for the ballot is one the legislature passed in 2025 to ask voters if they want to amend the state constitution and extend term limits for state legislators from two to three consecutive fouryear terms (12 years total).
Other possible ballot issues include the Choose Life Now Amendment which seeks to add language to the Nebraska Constitution, declaring a preborn child a person at every stage of development beginning at fertilization. This definition would then carry over into other judicial statutes.
The Sales & Excise Taxes Constitutional Amendment, otherwise known as EPIC (Eliminate Property, Income, Corporate taxes), would amend Article VIII to prohibit governmental entities from collecting property taxes, income taxes, or inheritance taxes starting Jan. 1, 2028. This would require the Legislature to replace lost revenue through expanded sales (consumption) taxes, excise taxes or user fees.
The Cap Annual Property Valuation Assessments Amendment would add a new section. Starting Jan. 1, 2027, it would limit annual increases in property tax bills on individual parcels to the lesser of three percent or the percentage change in the state’s total general fund receipts (never below 0 percent). It includes exceptions for new purchases, new construction or ownership changes after 2025.
The Reduce Taxable Property Valuation Initiative would amend Nebraska law to lower the taxable valuation of all real property to 50 percent of actual value (from 100 percent) and agricultural/horticultural land to 50 percent of actual or special value (from 75 percent), effective Jan. 1, 2027. This would also apply to school district bond taxes approved on or after that date.
The Teacher Base Salary Initiative, an initiated statute, requires a minimum annual base salary of $50,000 for fulltime certificated public school teachers starting in the 2027-28 school year, regardless of experience or education. Salaries would adjust biennially (starting in 2029-30) based on changes in state general fund receipts. It would mandate a block-grant education funding system with quarterly grants to districts based on enrollment.
The Nebraska Cannabis Constitutional Amendment would establish that individuals 21 and older have the right to use all plants in the genus Cannabis, enshrining adult recreational use as a constitutional right. It does not specify regulations, taxation, or commercialization, leaving those for the legislature to fill in the gaps.
The Hand Count Ballots for Elections Amendment (effective for elections after July 1, 2027) would require hand-marked paper ballots as the official record for all elections. It would prohibit electronic voting machines without voter-verifiable paper trails and mandate transparent, public hand-counting. Supporting laws on design, training, storage, recounts and audits would be required.
The Winner Take All Electors Amendment would allocate all five presidential electors to the statewide popular vote winner, shifting from Nebraska’s current congressional district-based split system.
The Protect Nebraskans’ Initiative and Referendum Powers Constitutional Amendment would require a four-fifths (40-vote) supermajority in the Legislature to change, repeal, modify or impair voterapproved initiative laws (with a narrow exception). The same threshold plus a “compelling state interest/least restrictive means” test would apply to laws affecting the initiative/referendum process. It would also prohibit partisan ballot titles or descriptions.
The Online Sports Wagering Authorization Constitutional Amendment would exempt licensed sports wagering (including online) at racetrack enclosures from general prohibitions on games of chance and lotteries. Bettors must be physically in Nebraska.
A companion initiated statute, the Online Sports Wagering Regulation Initiative, would amend the Nebraska Racetrack Gaming Act to authorize and regulate online platforms operated by licensed racetrack entities, with in-state servers, age 21+ requirements and rules by the State Racing and Gaming Commission, effective Jan. 1, 2027.
A constitutional amendment requires 10 percent of registered voters or 123,960 signatures on a petition while a ballot initiated state statute requires 7 percent or 86,772 signatures. Which of these will end up on the Nov. 3 ballot is up in the air.
Loren Lippincott represents Legislative District 34 in the Nebraska State Senate. Read his column in the Nance County Journal.