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NACO representative previews legislative priorities, warns LB34 technical fixes may be needed
Summary
Beth Farrell of the Nebraska Association of County Officials updated Hall County commissioners on a new NACO West facility and previewed likely 2025 priorities including inheritance tax study and unfunded-mandate discussions; she warned that aspects of LB34 will require technical clarification.
Beth Farrell, representing the Nebraska Association of County Officials, told the Hall County Board of Commissioners that NACO has opened a new western office in Ogallala and is tracking state bills the association may support or oppose in the 2025 legislative session.
"We had the ribbon cutting at our new facility at NACO West in Ogallala," Farrell said, adding that the office houses a larger conference room and tenants including the attorney general's office. She said NACO held its annual legislative conference last week and will take positions on bills in January when the board reconvenes to adopt formal positions.
Farrell outlined two broad issues NACO is prioritizing: inheritance taxes and the problem of unfunded mandates. She said some technical changes are likely needed to LB 34 — the recently passed law that altered how property tax credits are delivered — and that NACO staff and member counties are discussing adjustments that would make implementation workable for counties of different sizes.
"The 0% cap is really pretty much unworkable in a lot of situations," Farrell said, urging caution and more definition around terms like "public safety service" and the growth factors used to compute credits. She noted interim hearings scheduled for Nov. 22 on inheritance taxes and unfunded mandates and said NACO will work with senators to craft proposals that counties of varying populations can accept.
Commissioners pressed on policy options such as valuation caps and exemptions. Farrell said NACO's members are exploring revenue-offset ideas that could compensate counties if inheritance tax revenue is reduced, but she emphasized there is no one-size-fits-all solution for Nebraska's diverse counties.
Farrell also announced NACO's December conference in Kearney and invited commissioners to participate in upcoming interim hearings. The presentation closed with a short Q&A on property valuation models and the role of cities and counties in tax policy; commissioners asked NACO to continue outreach as proposals take shape.
The presentation required no board action.
