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Douglas County adopts Tri-County legislative priorities resolution addressing inheritance tax and jail sentence calculation
Summary
Douglas County joined Lancaster and Sarpy counties in adopting a Tri-County resolution urging the Legislature to protect county revenues from inheritance tax changes, clarify the Mullins jail sentence calculation, and limit state tax shifts to counties; the resolution passed 7-0.
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The Douglas County Board of Commissioners voted 7-0 Jan. 7, 2025, to adopt a Tri-County resolution—developed with Lancaster and Sarpy counties—setting shared legislative priorities for the 2025 Nebraska Legislature.
The resolution, presented to the board and carried by motion, asks state lawmakers to ensure that any elimination or reduction of the inheritance tax be paired with replacement revenue so counties will not lose funds used to support local services. It also seeks statutory clarification following the Mullins court decision on how “good time” credits are calculated for consecutive county sentences. The text further protests unfunded state shifts that county property taxpayers reportedly absorb and cites approximately $80 million in local costs tied to statemandates in Douglas County.
Commissioner Rogers moved the resolution for discussion and Commissioner Boyle seconded; after a public comment from Larry Stoehr the board voted unanimously to adopt the measure.
The resolution directs the counties’ advocacy teams to pursue legislation consistent with the statement during the legislature’s 2025 session. It is intended as a coordinated policy statement to guide lobbying and testimony during the 90-day session.
County commissioners described the action as proactive coordination among Nebraska’s three largest urban counties to protect local revenues and to press for statutory fixes that preserve county capacity to deliver public health and public safety services.

