John Cannon, executive director of the Nebraska Association of County Officials, gave the Keith County Board an extended briefing on state legislative activity and how it affects counties, highlighting a months‑long effort to find replacement revenue if the state eliminates the inheritance tax.

Cannon told commissioners that NACO had pushed for replacement revenue during the 2025 session after a proposed elimination of the inheritance tax drew strong support; the association argued that replacing the revenue was necessary to avoid shifting costs to property taxpayers or reducing county services such as roads, jails and courts. Cannon said the group was two votes short on a cloture motion to advance a compromise written as LB468 and described continuing focus on the motor‑vehicle tax and documentary stamp tax as possible local revenue sources.

Cannon reviewed other bills that NACO tracked and helped amend or enact. He said LB647 addressed technical fixes to the new property tax cap law (LB34) passed last year and restored a 1% commission for counties that would otherwise have been uncertain under the new school credit mechanics. He noted LB376 will free counties from having to provide office space to the Department of Health and Human Services at no cost after June 30, 2028. Cannon also summarized bills on UTV/ATV titling, an increase in certain sheriff fees, tax‑sale changes after the Supreme Court's Tyler v. Hennepin County decision, and a regional jail mental‑health pilot.

Cannon urged counties to plan for longer‑range budgeting under the property's tax cap, recommending the use of inheritance‑tax reserves to smooth future costs and to forecast revenues several years out. He also described NACO's data resources — a County Explorer web page, a salary study the association is completing, and research help for counties through NACO staff — and urged the board to use those tools while planning budgets and setting elected salaries ahead of the next filing period.

Cannon raised another long‑term concern: a possible shortage of lawyers practicing in rural counties, calling it a "legal desert" risk. He said 13 Nebraska counties have no resident licensed attorneys and many more have only one to three; NACO is exploring scholarship and clerkship programs to encourage law students to practice in underserved counties.

Senator Strowman and other lawmakers in the room echoed the broader point that counties should flag unfunded mandates and share specifics with NACO and state lawmakers. "If you guys have ideas on unfunded mandates ... reach out to John, reach out to myself," Senator Strowman said, inviting concrete proposals to reduce county costs or transfer funding responsibility to the state.

Cannon's presentation covered a long list of other legislative items, including changes to tax distribution for nameplate capacity (wind and solar excise tax), a proposed one‑license‑plate move in 2029, and statutory tweaks on TIF notices and drone purchasing. He closed by pointing commissioners to NACO's county explorer, legislative newsletters and upcoming conferences as resources for county officials.

The board thanked Cannon and said they will follow up on NACO research products and legislative priorities.