Why Nebraskans Need EPIC
Statistics
- Nebraska Department of Revenue at https://revenue.nebraska.gov/PAD/real-property/nebraska-delinquent-real-property-list Under the Complete List of Delinquent Real Property Statewide, a 299 page document lists approximately
20,280 properties that will be sold at a tax sale for the inability to pay the ever increasing property tax.- As long as property taxes exist, property owners are actually renting from
the government. - If you miss property tax payments for three years, the state can seize and sell your home or business, farm or ranch (to pay your delinquent taxes).
- No one ever lost their home due to unpaid sales taxes, but hundreds of Nebraska families have lost their homes, businesses, farms, or ranches
due to unpaid property taxes.
- As long as property taxes exist, property owners are actually renting from
- Nebraska, property tax valuations have risen to unsustainable rates.
- For example, the Brookhaven subdivision in Douglas County raised valuations over 20% annually for three years and mill levies stayed the same. This is a 72% compounded increase — an unsustainable burden
for families causing retirees & young families to move to more affordable states. - Renters pay the apartment property taxes to their landlord in their monthly rent payment (approximately 10%-15% of rent is property tax).
- For example, the Brookhaven subdivision in Douglas County raised valuations over 20% annually for three years and mill levies stayed the same. This is a 72% compounded increase — an unsustainable burden
- We must stop Nebraska’s current brain drain
- Since 2019, over 17,000 graduates with bachelor’s degrees or high school diplomas have left Nebraska*
- Six cities (similar size as Omaha) grew jobs 5 times faster than Omaha: Colorado Springs, Des Moines, Sioux Falls, Boise, Fayetteville, & Huntsville **
- Omaha is 68,000 jobs behind other cities **
* Source: Center for Public Affairs Research, Nebr Examiner 12-8-25
** Source: Aksarben Foundation, Nebr Examiner 12-8-25
- The National Taxpayers Union Foundation published a November 2025
Report on Nebraska’s in-or-out migration. Their reputation is a trustworthy non-
partisan organization. They reported:- Nebraska loses 1 person every 4.75 hours
- Annual loss is 1,844 citizens leaving our state/year
- o Equivalent to losing one Stanton, Valley, Tecumseh, Superior, Mitchell, or
Ainsworth every year.
- Nebraska farmers are in a severe financial squeeze
- In 2025 Nebraska had 17 farm bankruptcies.*
- This is the 6th worst in the nation*
- This is a 29% increase over 2024 *
- Farmers will greatly reduce equipment purchases and other expenses including family budgets.
- Rural main street businesses will also suffer
- In 2025 Nebraska had 17 farm bankruptcies.*
* Source: American Farm Bureau Federation
EPIC Benefits Businesses
- Businesses can be more competitive against businesses outside of Nebraska by increasing revenues while lowering your retail price and maintain your gross profit margin (no property tax to pay)
- Businesses can keep more of their experienced employees as
working families will slow the current exodus moving out of Nebraska.
Stopping the continually increasing property taxes that erode the family
budget is a major win for families. - Recruiting key employees will be easier. Currently, many companies experience major challenges luring key employees with specials skill sets to move to Nebraska after the candidate discovers the high cost of property taxes.
- It’s similar to giving an annual employee pay raise.
- Stops the continually increasing property tax pain
- Saves thousands $$/year helps working families
- Lower stressed employees are more productive
- Employees benefit whether hourly or salaried
- Frees up capital to grow & sustain your business
History
- From 1867 to 1966, Nebraska successfully funded local governments by collecting taxes centrally in Lincoln and redistributing them back to counties and cities based on their budgets.
- We built cities, schools, courthouses, highways, jails, county roads, and volunteer fire departments during those 100 years.
- It worked for the first 100 years of our state’s existence!
- The 2026 EPIC revives this proven model.
- Lobbyist and special interest groups pressure Governor Pillen and the
Legislature from enacting meaningful property tax relief during the 2024
legislative session and in the 2024 Special Tax Session — and they retroactively raised your 2023 property taxes. The 2025 and 2026 legislative sessions were not much different.
Statements from National Economic Leaders
- Arthur “Art” Laffer, a prominent American economist, best known for
developing the Laffer Curve, told Senator Erdman that EPIC is a sound plan. - Stephen Moore is a well known American economist, author, and political commentator was keynote speaker at Oct. 30, 2025, Platte Institute public forum. “EPIC Option is the best solution for Nebraska’s tax problems.”