Buffalo County adopts multi-county legislative priorities urging property tax relief and protection of inheritance tax use

On Jan. 13 the Buffalo County Board of Commissioners voted unanimously to adopt Resolution 2026-01, joining Buffalo, Douglas, Hall, Lancaster and Sarpy counties in a shared legislative platform for the Nebraska Legislature’s 2026 session.

The resolution, passed as written, highlights three central priorities: comprehensive property tax relief through systemic reform (referencing LB34 and amendments from recent legislative sessions), preserving the practice of using inheritance tax revenue as dollar‑for‑dollar property tax relief and urging that any elimination or reduction of inheritance tax be offset by equal and sustainable replacement revenue; and opposing state tax shifts that transfer costs—such as salaries, benefits and office costs—to counties, which the resolution says obscure the true cost of State government and burden local property taxpayers.

The board authorized county advocacy teams to pursue legislation consistent with the resolution. The motion to adopt the resolution carried 7–0. The board also authorized County Attorney Shawn Eatherton to draft a County Public Records Request Fee policy.

The resolution text included citations to prior legislative measures discussed in county materials (LB34, LB647 AM1202, and portions of LB242) and frames the priorities as necessary to ensure counties can deliver public health, mental health and public safety services without unsustainable property tax increases.

Next steps: the county’s advocacy teams will pursue the priorities through the legislative session; no specific bills were introduced by the board at the meeting.