Nebraska Initiative 431, Tax on Gambling at Racetracks Initiative (2020)

Nebraska Initiative 431
Election date November 3, 2020
Topic Gambling
Status a Approved
Type State statute	Origin Citizens
List of Nebraska measuresNebraska Amendment 1Nebraska Amendment 2Nebraska Initiative 428Nebraska Initiative 429Nebraska Initiative 430Nebraska Initiative 431Submit

Nebraska Initiative 431, the Tax on Gambling at Racetracks Initiative, was on the ballot in Nebraska as an initiated state statute on November 3, 2020. It was approved.

A "yes" vote supported imposing an annual tax of 20% on gross gambling revenue of licensed gaming operators; distributing 2.5% of tax revenue to the Compulsive Gamblers Assistance Fund, 2.5% to the General Fund, 70% to the Property Tax Credit Cash Fund, and 25% to the counties where gambling is authorized at licensed racetracks. Together, Initiatives 429, 430, and 431 would allow, authorize and regulate, and tax gambling at licensed racetracks.

A "no" vote opposed imposing an annual tax of 20% on gross gambling revenue of licensed gaming operators.

Election results

Nebraska Initiative 431
Result		Votes	Percentage
Yes		620,835	68.71%
No		282,703	31.29%

Results are officially certified.

Source

Overview

What kind of tax did Initiative 431 impose?

See also: Text of measure

Initiative 431 authorized the Nebraska Gaming Commission to collect a 20% tax on all gross gaming revenue generated within licensed racetracks. Gross gaming revenue is defined as the amount of money players gamble minus the amount won, federal taxes, and any promotion gaming credits received from the operator and redeemed by the player.

The revenue from the tax is required to be allocated as follows:

• 2.5% to the Compulsive Gamblers Assistance Fund,
• 2.5% to the General Fund,
• 70% to the Property Tax Credit Cash Fund, and
• 25% to local jurisdictions where licensed racetracks operate.

The Nebraska Gaming Commission became authorized to develop rules for reporting revenue from the tax, and gaming operators that do not comply could receive a maximum penalty of a Class IV misdemeanor.

Initiative 429 amended the Nebraska Constitution to allow for the enactment of Initiative 430, which authorized and regulated gambling at licensed racetracks, and Initiative 431.

How did the amendment get on the ballot?

See also: Path to the ballot

Initiative 430 was filed with an initiated constitutional amendment, Initiative 429, and an initiated state statute, Initiative 430, by Keep the Money in Nebraska. Initiative 429 added a new section to the Nebraska Constitution to exempt laws authorizing gambling at licensed racetracks from the state's constitutional prohibition on gambling. Initiative 430 enacted a law that authorizes gambling operations within licensed racetracks and establishes the Nebraska Gaming Commission to regulate gambling operations.

The campaign submitted approximately 470,000 signatures for the three petitions. On August 25, 2020, Nebraska Secretary of State Bob Evnen (R) announced that the initiatives did not qualify for the ballot after receiving written objections to the ballot language of the petitions despite submitting the required number of valid signatures. The campaign appealed the decision to the Nebraska Supreme Court. On September 10, the Court ordered the initiatives to be placed on the ballot reversing the secretary's determination that the petitions violated the state's single-subject rule.

What was the status of gambling across the U.S.?

See also: Status of gambling across the U.S.

As of October 2020, gambling in some form was legal in 48 of the 50 states, with Utah and Hawaii completely banning it. Twenty-five states have legalized commercial gaming, and 30 states have authorized tribal casinos.

Three states voted on four measures concerning gambling in November. Colorado Amendment 77 allowed local jurisdictions where gambling is legal to approve a maximum single bet limit of any amount and expand allowable game types in addition to slot machines, blackjack, poker, roulette, and craps. Colorado Amendment C would have lowered the number of years an organization must have existed before obtaining a charitable gaming license from five years to three years. Maryland Question 2 authorized sports and events wagering at certain licensed facilities with state revenue intended to fund public education. South Dakota Constitutional Amendment B authorized the South Dakota State Legislature to legalize sports betting within the city limits of Deadwood.

Text of measure

Ballot question

The ballot question was as follows:

“

Shall a statute be enacted which: (1) imposes a 20% annual tax on gross gaming revenue from games of chance operated at licensed racetrack locations; (2) distributes 75% of such gaming tax revenues to the State for credit of 2.5% to both the Compulsive Gamblers Assistance Fund and General Fund, and 70% to the Property Tax Credit Cash Fund; and (3) distributes 25% of such gaming tax revenues to the county where the licensed racetrack is located, or, if the racetrack is located partially within a city or village, distributes this percentage evenly between the county and city or village? [ ] For [ ] Against

”

Ballot summary

The ballot summary was as follows:

“

A vote 'FOR' will enact a statute which: (1) imposes a 20% annual tax on gross gaming revenue from games of chance operated at licensed racetrack locations; (2) distributes 75% of such gaming tax revenues to the State for credit of 2.5% to both the Compulsive Gamblers Assistance Fund and General Fund, and 70% to the Property Tax Credit Cash Fund; and (3) distributes 25% of such gaming tax revenues to the county where the licensed racetrack is located, or, if the racetrack is located partially within a city or village, distributes this percentage evenly between the county and city or village A vote 'AGAINST' will not cause such a statute to be enacted.

”

Object statement

The object statement was as follows:

“

The object of this petition enacts a statute establishing an annual tax on gross gaming revenue generated by authorized gaming operators of games of chance within licensed racetrack enclosures and directs the collection, enforcement, and distribution of revenue from such gaming.

”

Full text

The full text of the measure is available here.

Readability score

See also: Ballot measure readability scores, 2020

Using the Flesch-Kincaid Grade Level (FKGL and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title and summary for this measure. Readability scores are designed to indicate the reading difficulty of text. The Flesch-Kincaid formulas account for the number of words, syllables, and sentences in a text; they do not account for the difficulty of the ideas in the text. The secretary of state wrote the ballot language for this measure. The FKGL for the ballot title is grade level 13, and the FRE is 41. The word count for the ballot title is 94, and the estimated reading time is 25 seconds. The FKGL for the ballot summary is grade level 17, and the FRE is 34. The word count for the ballot summary is 106, and the estimated reading time is 28 seconds.

Support

Keep The Money In Nebraska led the campaign in support of Initiative 431.

Supporters

Candidates

• Janet Palmtag (Nonpartisan) - Candidate for Nebraska State Senate

Corporations

• Ho-Chunk, Inc.

Unions

• The Horsemen's Benevolent and Protective Association

Arguments

• Mike Newlin, general manager of Horsemen’s Park and Lincoln Race Course: "[If this measure passes], we'd finally be able to reap the rewards that we've been giving our neighbor states in entertainment and gambling dollars. The overall impact is not only the tax revenue but the jobs that would be created. The ancillary work that would come with casino gambling, increased horse racing, and things like that will have a huge economic effect."
• Lance Morgan, chief executive officer of Ho-Chunk Inc.: "Given the fact that rural Nebraska—rural America really—is really struggling in a lot of ways, I think it'll be great for the rural economy."

Official arguments

• Initiative Measures Pamphlet: "Initiative 431 will establish a rigid tax structure for casino revenue, ensuring more than $65 million of new tax revenue are available for Nebraskans. The initiative guarantees 70% of casino tax revenue will be reserved for property tax relief, contributing more than $40 million dollars to the fund each year. Counties and cities home to casinos will share 20% of the tax revenue. The state’s general fund will receive 2.5% of the tax revenue, as will the Compulsive Gambler’s Assistance Fund. The resulting $1.625 million dollars to the fund will more than double the Nebraska Commission on Problem Gambling’s annual budget and per capita will make them the best funded organization of its type in the nation."

Opposition

Gambling with the Good Life led the campaign in opposition to Initiative 431.

Opponents

Officials

• Nebraska Governor Pete Ricketts (R)

Former Officials

• Former Nebraska governor David Heineman (R)
• Former U.S. senator Mike Johanns (R)
• Former U.S. senator Bob Kerrey (D)
• Former Nebraska governor Kay Orr
• Former U.S. representative Tom Osborne

Arguments

• Nate Grasz, policy director for the Nebraska Family Alliance: "Casinos create more gambling addicts than jobs, drain money from their host communities and increase social costs that are paid for by all taxpayers. The last thing we need right now is for casinos to worsen the heartaches and financial burdens that are being placed on Nebraska families and businesses."
• Nebraska Governor Pete Ricketts (R): "There are all sorts of social problems that come along with expanding gambling, which is why Nebraskans have historically rejected expanding gambling here in the state. I certainly support rejecting expanded gambling and would encourage other Nebraskans to support rejecting it as well."
• Pat Loontjer, executive director of Gambling with the Good Life: "It's very deceptive because they're gonna say this is going to help property tax. That's a lie. But sometimes, when you hear the lie long enough, you're going to believe it. It's not going to give anything for property tax relief."

Official arguments

• Initiative Measures Pamphlet: "Initiative 431 presents itself as a way to generate tax revenue and provide property tax relief; however, it does not mention that because of existing federal law, it will legalize gambling of all types not only at racetracks but also on tribal lands throughout Nebraska. Casinos on tribal lands will not pay taxes and will take revenue away from any potential tax relief. Nebraskans and their elected officials will have no regulatory control or power of taxation over these Indian casinos. Nebraskans will not receive the economic benefits of such casinos. The legislature should determine what a fair tax is and how tax revenue is spent not special interest groups."

Campaign finance

See also: Campaign finance requirements for Nebraska ballot measures

The campaign finance information on this page reflects the most recent scheduled reports that Ballotpedia has processed, which covered through January 12, 2021.

One political action committee was registered in support of Initiative 431. Keep the Money in Nebraska raised a total of $7.3 million in cash and in-kind contributions. Two political action committees were registered in opposition to Initiative 430. Gambling with the Good Life and Keep the Good Life, Inc. reported receiving over $2.1 million.

	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Support	$6,159,100.00	$1,169,486.81	$7,328,586.81	$6,158,174.47	$7,327,661.28
Oppose	$2,180,418.00	$0.00	$2,180,418.00	$1,929,227.27	$1,929,227.27
Total	$8,339,518.00	$1,169,486.81	$9,509,004.81	$8,087,401.74	$9,256,888.55

Support

The following were contribution and expenditure totals for the committee in support of Initiative 431.

Committees in support of Initiative 431
Committee	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Keep the Money in Nebraska	$6,159,100.00	$1,169,486.81	$7,328,586.81	$6,158,174.47	$7,327,661.28
Total	$6,159,100.00	$1,169,486.81	$7,328,586.81	$6,158,174.47	$7,327,661.28

Top donors

The following is a list of the top donors that contributed to Keep the Money in Nebraska:

Donor	Cash Contributions	In-Kind Contributions	Total Contributions
Ho-Chunk, Inc.	$5,859,100.00	$814,429.38	$6,673,529.38
Battleaxe Digital	$0.00	$400,000.00	$400,000.00
NE Horsemens & Benevolent Protective Association	$200,000.00	$0.00	$200,000.00
Omaha Exposition & Racing Inc.	$100,000.00	$0.00	$100,000.00
The Lamar Companies	$0.00	$4,400.00	$4,400.00

Opposition

The following were contribution and expenditure totals for the committee in opposition to Initiative 431.

Committees in support of Initiative 431
Committee	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Keep the Good Life, Inc.	$1,985,000.00	$0.00	$1,985,000.00	$1,645,334.00	$1,645,334.00
Gambling with the Good Life	$195,418.00	$0.00	$195,418.00	$283,893.27	$283,893.27
Total	$2,180,418.00	$0.00	$2,180,418.00	$1,929,227.27	$1,929,227.27

Top donors

The following is a list of the top donors that contributed to the committees opposing Initiative 430:

Donor	Cash Contributions	In-Kind Contributions	Total Contributions
Collective Prosperity	$1,735,000.00	$0.00	$1,735,000.00
Pete Ricketts	$350,000.00	$0.00	$350,000.00
Archdiocese of Omaha	$15,000.00	$0.00	$15,000.00
Cornhusker Bank	$10,000.00	$0.00	$10,000.00
Paul and Lori Hogan	$10,000.00	$0.00	$10,000.00
Tom Osborne	$5,000.00	$0.00	$5,000.00

Methodology

To read Ballotpedia's methodology for covering ballot measure campaign finance information, click here.

Media editorials

See also: 2020 ballot measure media endorsements

Ballotpedia identified the following media editorial boards as taking positions on the ballot measure. If you are aware of a media editorial board position that is not listed below, please email the editorial link to editor@ballotpedia.org.

Support

• The Sioux City Journal Editorial Board: "Tens of thousands of Nebraskans are already playing slot machines and table games -- only they're doing it in other states. Each year, they leave behind around $400 million alone just across the border in Iowa. The tax revenue derived from that wagering could instead be staying in the Cornhusker state to help fund state and local governments, reduce property taxes and pay for counseling for problem gamblers. That's why we support three measures that will appear on the Nov. 3 general election ballot."
• Lincoln Journal Star Editorial Board: "Under the terms of the initiative, $45 million of the $65 million the state is estimated to receive from casinos would be devoted to property tax relief. Horse racetracks now operate in or near Omaha, Lincoln, Grand Island, Sioux City, Columbus and Hastings. It is likely more tracks and casinos would open across the state if the initiative is approved. Those casinos will predominantly keep gamblers in the state, not dramatically increase the number of gamblers and the amount wagered by Nebraskans. That money, however, will remain in the state and will benefit the entire citizenry, which is why we recommend a 'yes' vote.
• The Grand Island Independent Editorial Board: "It’s reasonable to believe that if there are casinos in our state, Nebraskans will stay here, rather than spending their money in Iowa or any of the surrounding states. That will help fund property tax relief, provide additional funding to counties and pay for problem gamblers assistance in Nebraska because another of the three initiatives provides for a 20% tax on gross gambling revenue of licensed operators. From that tax revenue, 70% would go to property tax relief, 25% would go to counties, 2.5% would go to problem gambler assistance and 2.5% would go to the state general fund. Supporters estimate the state would receive $65 million, with $45 million going to property tax relief annually. ... Vote FOR Initiatives 429, 430 and 431."
• Omaha World-Herald Editorial Board: "From our offices in downtown Omaha, we can see Harrah’s, one of three Council Bluffs casinos that together brought in more than $400 million in gross revenue in fiscal 2019. Unless casinos are in a tourism destination, they rely on bettors from the nearest population center, meaning that Nebraskans are subsidizing Iowa tax relief, infrastructure, environmental programs, problem gambler assistance and more. ... We urge Nebraskans to vote FOR Initiatives 429, 430 and 431."

Opposition

Ballotpedia had not identified media editorial boards in opposition to the ballot measure.

Background

Property tax relief and Legislative Bill 1107 (2020)

As of 2020, Nebraska had the eighth-highest property tax rate in the U.S. at an effective rate of 1.77%. The annual taxes on a median-priced home ($147,800) were approximately $2,621. In his State of the State speech in January 2020, Governor Pete Ricketts (R) said, "Property tax relief remains the top priority for the people of Nebraska and it’s my number one priority. Last year, we successfully increased the Property Tax Credit Relief Fund from the state to the people of Nebraska by over 20 percent. This was a step in the right direction, but more must be done."

On August 13, 2020, the Nebraska State Legislature passed Legislative Bill 1107 (LB 1107) in a vote of 41 to four, with two not voting and two absent. It was sponsored by Nebraska Senator Jim Scheer (R).

LB 1107 was a package of acts including the ImagiNE Nebraska Act, the Key Employer and Jobs Retention Act, the Renewable Chemicals Production Tax Credit Act, the Customized Job Training Act, the Nebraska Transformational Projects Act, and the Nebraska Property Tax Incentive Act. The Nebraska Property Tax Incentive Act provides a refundable income tax credit or credit against a franchise tax for taxpayers who pay school district taxes, excluding taxes to repay bonds or levy overrides. The credit took effect in tax year 2020. It is equal to the credit percentage determined by the Nebraska Department of Revenue multiplied by the amount of school district taxes paid during that tax year. The estimated credit percentage towards local property taxes for 2020 was expected to be 6% and was expected to rise to 18% by 2025. LB 1107 set property tax credit relief at $125 million for the first year and requires it to increase to $375 million by tax year 2024. The property tax credit program is in addition to the state's existing $275 million Property Tax Credit Cash Fund.

Status of gambling across the U.S.

As of September 2020, gambling in some form was legal in 48 of the 50 states, with Utah and Hawaii completely banning it. In 2019, total gross commercial gambling revenue across the 989 commercial and tribal casinos was $77.3 billion, and $40.8 billion was paid in gaming taxes at the state and local levels. Twenty-five states have legalized commercial gaming, and 30 states have authorized tribal casinos.

The following chart contains the gross gaming revenue, the tax rate on gross gaming revenue, the amount of taxes raised, and the number of casinos in the states bordering Nebraska. Wyoming also borders Nebraska, but it did not have commercial gambling as of September 2020. Wyoming does have four tribal casinos.

Horse racing in Nebraska

In March 1935, pari-mutuel wagering was legalized in Nebraska and the Nebraska State Racing Commission was established. Pari-mutuel wagering is the practice of wagering against all participants rather than the racetrack. The total amount of money wagered on a winning horse is divided evenly among the participants that placed bets on that horse. As of 2020, there were six licensed racetracks in Nebraska, namely Atokad Downs, Columbus Races, Fair Play Park, Fonner Park, Horsemen’s Park, and Lincoln Race Course. The racetracks are licensed through the Nebraska State Racing Commission.

2016 proposed gambling initiatives

In 2016, Keep the Money in Nebraska sponsored three initiatives that would together legalize, regulate, and tax gambling at horse racetracks. The campaign submitted over 310,000 for the three initiative petitions. The initiatives did not qualify for the ballot after the Nebraska Secretary of State rejected about 40,000 of the submitted signatures during the verification process. The campaign filed a lawsuit against the petitioning company they contracted with to collect signatures, Northstar Campaign Systems, arguing that the company was responsible for the high error rate.

Compulsive Gamblers Assistance Fund

The Compulsive Gamblers Assistance Fund was established in 1993 by state law and receives funds from the State Lottery Operation Trust Fund and the Charitable Gaming Operations Fund. The stated goal of the fund is to provide "assistance to agencies, groups, organizations, and individuals that provide education, assistance, and counseling to individuals and families experiencing difficulty as a result of problem gambling, to promote the awareness of problem gamblers assistance programs, and to pay the costs and expenses of the Gamblers Assistance Program." According to the Nebraska Lottery's website, the fund had nearly $17.7 million as of July 2020.

Gambling on the ballot in 2020

• a Colorado Amendment 77: Amendment 77 would allow voters in Central, Black Hawk, and Cripple Creek Cities — the only towns where gaming is legal in Colorado — to (1) approve a maximum single bet limit of any amount and (2) expand allowable game types in addition to slot machines, blackjack, poker, roulette, and craps.
• d Colorado Amendment C: Amendment C would amend the state constitution to lower the number of years an organization must have existed before obtaining a charitable gaming license from five years to three years and to allow charitable organizations to hire managers and operators of gaming activities so long as they are not paid more than the minimum wage.
• a Maryland Question 2: The measure would authorize sports and events wagering at certain licensed facilities with state revenue intended to fund public education.
• a South Dakota Constitutional Amendment B: The amendment would amend the state constitution to authorize the South Dakota State Legislature to legalize sports betting within the city limits of Deadwood, South Dakota, with all net municipal proceeds (defined) dedicated to the Deadwood Historic Restoration and Preservation Fund.

Tax policies on the ballot in 2020

See also: Taxes on the ballot

In 2020, voters in 14 states voted on 21 ballot measures addressing tax-related policies. Ten of the measures addressed taxes on properties, three were related to income tax rates, two addressed tobacco taxes, one addressed business-related taxes, one addressed sales tax rates, one addressed fees and surcharges, and one was related to tax-increment financing (TIF).

Click Show to read details about the tax-related measures on statewide ballots in 2020.

Tax-related policy ballot measures in 2020

Income Tax a/ot Arizona Proposition 208: The campaign Invest in Education proposed the ballot initiative to enact a 3.50% income tax, in addition to the existing income tax (4.50% in 2020), on income above $250,000 (single filing) or $500,000 (joint filing). Proposition 208 was designed to distribute the revenue from the 3.50% income tax to teacher and classroom support staff salaries, retention programs, and career and technical education programs. a Colorado Proposition 116: In 1987, the state's income tax was changed from graduated rates to a flat rate. Going into 2020, that flat rate was 4.63%. The ballot initiative reduced the rate from 4.63% to 4.55%. d Illinois Allow for Graduated Income Tax Amendment: The Illinois State Legislature proposed this constitutional amendment to allow the state to enact legislation for a graduated income tax. Going into 2020, the state constitution required that the state personal income tax be a flat rate. Gov. J.B. Pritzker (D), who advocated for a graduated income tax during his gubernatorial campaign, was providing funds to the campaign backing the amendment. Business-Related Taxes d Alaska Ballot Measure 1: The campaign Vote Yes for Alaska's Fair Share proposed the ballot initiative to increase taxes on oil production fields located in Alaska's North Slope that exceeded certain output minimums. According to Robin Brena, chairperson of Vote Yes for Alaska's Fair Share, three oil production fields—Alpine, Kuparuk, and Prudhoe Bay—met those criteria. BP, Conoco Phillips, ExxonMobil, and Hilcorp Energy funded the campaign to defeat Measure 1. a Nebraska Initiative 431: The initiative was designed to impose an annual tax of 20% on gross gambling revenue of licensed gaming operators; distributing 2.5% of tax revenue to the Compulsive Gamblers Assistance Fund, 2.5% to the General Fund, 70% to the Property Tax Credit Cash Fund, and 25% to the counties where gambling is authorized at licensed racetracks. The initiative was one of three initiatives that together were designed to authorize, regulate, and tax gambling at racetracks in Nebraska. Property-Related Taxes d California Proposition 15: The ballot initiative would have amended Proposition 13 (1978), which required that residential, commercial, and industrial properties are taxed based on their purchase price, with an annual adjustment based on inflation or 2%, whichever was lower. Proposition 15 would have required commercial and industrial properties, except those zoned as commercial agriculture, to be taxed based on their market value. In California, the proposal to assess taxes on commercial and industrial properties at market value, while continuing to assess taxes on residential properties based on the purchase price, is known as split roll. The state fiscal analyst estimated that Proposition 15 would generate between $6.5 billion and $11.5 billion. Proposition 15 would have required that the revenue be allocated to local governments and schools. a California Proposition 19: The state Legislature proposed the constitutional amendment as a compromise with the California Association of Realtors, which had qualified a different ballot initiative. Proposition 19 was designed to allow tax assessments to be transferred from someone's old home to their new home anywhere in the state and increased the number of times that tax assessments can be transferred from one to three for persons over 55 years old or with severe disabilities. Proposition 19 was also designed to require that inherited homes that are not used as principal residences, such as second homes or rentals, be reassessed at market value when transferred. a Colorado Amendment B: The constitutional amendment repealed the Gallagher Amendment (1982), which required a 45%-55% ratio between residential assessment rates and non-residential assessment rates regarding tax revenue. Therefore, Amendment B permitted the Colorado Legislature to define tax assessment limits without reference to the 45%-55% ratio requirement. In Florida, Georgia, Louisiana, New Jersey, and Virginia, voters also decided eight ballot measures related to exemptions, adjustments, and payments: Florida Amendment 5, Florida Amendment 6, Referendum A, Louisiana Amendment 2, Louisiana Amendment 5, Louisiana Amendment 6, New Jersey Question 2, and Virginia Question 2. Sales Tax a Arkansas Issue 1: The ballot measure continued an existing a 0.5% sales tax, with revenue dedicated to roads, highways, and bridges. Going into 2020, the tax was set to expire in 2023. Issue 1 had the support of Gov. Asa Hutchinson (R), and the campaign behind Issue 1 received financial support from Alice and Jim Walton. Tobacco a Colorado Proposition EE: The ballot measure increased the tax rate on cigarettes from 84 cents per pack to $2.64 per pack and the tax rate on tobacco products from 40% of the manufacturer's list price to 62% of the manufacturer's list price. The ballot measure created a tax on nicotine products, such as e-cigarettes, with scheduled increases over seven years to 62% of the manufacturer's list price. Revenue from the tax increases was dedicated to preschool, education, housing, and the General Fund. a Oregon Measure 108: The ballot measure increased the cigarette tax from $1.33 to $3.33 per pack. The ballot measure also taxed e-cigarettes and other nicotine inhalants at a rate of 65% of the wholesale sales price and cigars at 65% of the wholesale sales price (but not to exceed $1.00 per cigar). Measure 108 dedicated revenue from the tax increases to the Oregon Health Authority. Fees a Colorado Proposition 117: In 1992, the Colorado Taxpayer's Bill of Rights (TABOR) Amendment defined government-owned firms that provide goods or services for a fee as enterprises. Examples of enterprises include state nursing homes, state lotteries, Colorado Correctional Industries, and College Assist. The ballot measure was designed to require voter approval of laws that create new enterprises should the enterprise's projected or actual revenue from fees and surcharges exceed $100 million within the first five years. TIF a Nebraska Amendment 2: The constitutional amendment increased the repayment period for tax increment financing from 15 to 20 years for areas where more than one-half of properties are designated as extremely blighted.

Path to the ballot

See also: Laws governing the initiative process in Nebraska

In Nebraska, the number of signatures required to qualify an initiated state statute for the ballot is equal to 7 percent of registered voters as of the deadline for filing signatures. Because of the unique signature requirement based on registered voters, Nebraska is also the only state where petition sponsors cannot know the exact number of signatures required until they are submitted. Nebraska law also features a distribution requirement mandating that petitions contain signatures from 5 percent of the registered voters in each of two-fifths (38) of Nebraska's 93 counties.

Signatures must be submitted at least four months prior to the next general election. Signatures do not roll over; they become invalid after the next general election at least four months after the initial initiative application filing. Depending on when the initiative application is filed, petitioners can have up to just under two years to circulate petitions.

The requirements to get an initiated state statute certified for the 2020 ballot:

• Signatures: 85,628
• Deadline: The deadline to submit signatures was July 2, 2020.

Signatures are submitted to the secretary of state. The secretary of state sends the appropriate signature petitions to each county, where county election officials verify the signatures. Upon receiving the signatures back from county officials, the secretary of state determines whether or not the requirements were met.

Stages of this initiative

• Lynne Schuller filed this initiative on July 1, 2019, on behalf of Keep The Money In Nebraska; Ho-Chunk, Inc.; the Nebraska Horsemen's Benevolent & Protective Association; and Omaha Exposition & Racing, Inc.
• On July 2, 2020, Keep the Money in Nebraska announced that they had submitted 135,000 signatures to the Nebraska Secretary of State.
  • According to the July 2020 voter registration report, there were a total of 1,222,741 registered voters in Nebraska at the time of the state's signature deadline. This means that a total of 85,592 valid signatures were required to qualify this initiative for the ballot.
• On August 25, 2020, the Nebraska Secretary of State announced that the initiative did not qualify for the ballot because "the property tax relief provisions contained in the Tax Initiative constitute logrolling and violate the single subject rule." The secretary further explained that "the tax provisions related to the primary purpose of the Initiatives are confusingly split between the Regulatory Initiative and the Tax Initiative. For those reasons, the Tax Initiative is legally insufficient." The other two initiatives filed with this initiative also did not qualify for the ballot.
  • The same day Evnen announced his decision, the Nebraska Supreme Court agreed to hear the sponsor's appeal of Evnen's decision. In the sponsor's court filing, they argued that the secretary's decision was "incorrect as a matter of law because each of the three initiatives meets the applicable requirements of the Nebraska Constitution as to form and procedure." The court heard oral arguments on September 2.
  • On September 10, 2020, the Nebraska Supreme Court ruled in favor of the petitioners and ordered the secretary of state to place the three initiatives on the November ballot. The Court concluded that the three initiatives did not violate the single-subject rule as argued by the secretary of state and also disagreed with the logrolling argument. The Court said, " We conclude that in response to our alternative writ, the Secretary has not shown cause why either the Constitutional Initiative, the Regulatory Initiative, or the Tax Initiative should not be placed on the ballot." The full opinion can be read here.

Cost of signature collection:
Sponsors of the measure hired National Ballot Access and Taylor Policy Group Inc. to collect signatures for the petition to qualify this measure for the ballot. A total of $469,013.27 was spent to collect the 85,628 valid signatures required to put this measure before voters, resulting in a total cost per required signature (CPRS) of $5.48.

How to cast a vote

See also: Voting in Nebraska

Click "Show" to learn more about voter registration, identification requirements, and poll times in Nebraska.

How to cast a vote in Nebraska

The information below covers regular voting policies in the state. Information may have not applied to the election on November 3, 2020, because of temporary changes in response to coronavirus. Click here to read about changes made for the 2020 elections. Poll times In Nebraska, all polling locations are open from 8:00 a.m. to 8:00 p.m. Central Time and 7:00 a.m. to 7:00 p.m. Mountain Time. An individual who is in line at the time polls close must be allowed to vote. Nebraska is divided between Central and Mountain time zones. Registration requirements Check your voter registration status here. To register to vote in Nebraska, each applicant must be a citizen of the United States, a resident of the Nebraska county in which they are registering, and at least 18 years old by the first Tuesday after the first Monday in November. Citizens are eligible to register to vote on January 1 of the year they will turn 18 before the November general election. People convicted of a felony regain the right to vote upon completion on their sentence, including parole and probation. Individuals who have been declared mentally incompetent by a court are ineligible to register to vote. A voter registration application can be completed in person at the county clerk or election commissioner's office, the Department of Motor Vehicles, or other state agencies. In-person registration must be completed by the third Friday preceding the election if completed at the DMV or other state agencies. In-person registration at county election offices must be completed by 6 p.m. on the second Friday before the election. Applications returned by mail must be postmarked by the third Friday before the election. Online applications must be submitted by midnight on the third Friday before the election. Automatic registration Nebraska does not practice automatic voter registration. Online registration See also: Online voter registration Nebraska has implemented an online voter registration system. Residents can register to vote by visiting this website. The Nebraska State Senate enacted legislation allowing online voter registration in 2014, and the system was implemented in 2015. Same-day registration Nebraska does not allow same-day voter registration. Residency requirements In Nebraska, citizens can register to vote the day they become residents of the state. Verification of citizenship See also: Laws permitting noncitizens to vote in the United States Nebraska does not require proof of citizenship for voter registration. An individual must attest that they are a U.S. citizen when registering to vote. According to the state's voter registration application, "any registrant who signs this application knowing that any of the information in the application is false shall be guilty of a Class IV felony under section 32-1502 of the statutes of Nebraska. The penalty for a Class IV felony is up to two years imprisonment and twelve months post-release supervision, a fine of up to $10,000.00, or both." All 49 states with voter registration systems require applicants to declare that they are U.S. citizens in order to register to vote in state and federal elections, under penalty of perjury or other punishment. Seven states — Alabama, Arizona, Georgia, Kansas, Louisiana, New Hampshire, and Wyoming — have laws requiring verification of citizenship at the time of voter registration, whether in effect or not. In three states — California, Maryland, and Vermont — at least one local jurisdiction allows noncitizens to vote in some local elections. Noncitizens registering to vote in those elections must complete a voter registration application provided by the local jurisdiction and are not eligible to register as state or federal voters. Verifying your registration The Voter View site, run by the Nebraska Secretary of State’s office, allows residents to check their voter registration status online. Voter ID requirements Nebraska requires voters to present identification while voting. Initiative 432, approved by Nebraska voters in November 2022, amended Article I of the state constitution to require voters to present valid photo identification in order to vote. Governor Jim Pillen (R) signed Legislative Bill 514 into law on June 1, 2023, in order to implement this policy change. Due to this legislation, Nebraska's voter ID requirement went into effect on April 1, 2024, in time for the state's 2024 primary.

See also

2020 measures

• 2020 ballot measures
• Gambling on the ballot
• Taxes on the ballot

Nebraska

• Nebraska ballot measures
• Nebraska ballot measure laws

News and analysis

• Ballot measure lawsuits
• Ballot measure readability
• Ballot measure polls

External links

• Initiative petition full text
• 2020 Initiative Informational Pamphlet

Support

• Keep the Money in Nebraska campaign website
• Keep the Money in Nebraska Facebook page
• Keep the Money in Nebraska Twitter page

Opposition

• Gambling with the Good Life campaign website
• Gambling with the Good Life Facebook page