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NAO briefed York County officials on LB663, inheritance‑tax risk and new county toolkits

York County Board of Commissioners · August 4, 2026
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Summary

Luke Bonk of the Nebraska Association of County Officials told York County commissioners the association will support counties by distributing legal primers and a land‑use toolkit related to LB663; he urged counties to use one‑page materials when meeting legislators and to expect inheritance‑tax debates during the next long legislative session.

Luke Bonk, a research analyst with the Nebraska Association of County Officials, told the York County Board that his organization is preparing concise resources for county officials to use when discussing state bills with legislators.

"John is fond of saying that we are your employees, and so we think it's incumbent upon us to just give you an update as to what we're up to and what we will be up to in the coming months," Bonk said, framing NAO's outreach work. He described a redesigned “County Explorer” web page for all 93 counties and a new set of one‑page primers intended to help county officials explain how specific bills affect county services and revenue.

Bonk highlighted LB663 — described to the board as a planning and zoning bill that would cause certain conditional‑use permit applications (for solar, wind, data centers and the like) to become automatically approved if a county board does not act in time. "When this bill originally came out, we jumped in front of it and said, for some counties, this will be not a problem. For other counties, this could be a big deal," he said. To help counties respond, NAO has produced a land‑use toolkit with glossaries, question lists, and suggested local best practices.

He also flagged renewed attention to the state’s inheritance tax. Bonk said NAO is not taking a for/against policy stance on repeal but will press for any revenue‑replacement discussion if lawmakers pursue elimination: "If you're going to take a $100,000,000 away from county government, we would like to know how you are going to make counties whole with that money." He urged county officials to subscribe to NAO’s legislative newsletter for targeted bill summaries and recommended bringing district‑level concerns to NAO’s upcoming legislative conference.

The briefing closed with a short Q&A on data sources used for county profiles and the timing of NAO district meetings.