Nebraska Repeal Property, Income, and Inheritance Taxes Amendment (2026)
| Nebraska Repeal Property, Income, and Inheritance Taxes Amendment | |
|---|---|
 | |
| Election date November 3, 2026 | |
| Topic Property taxes and Income taxes | |
| Status Cleared for signature gathering | |
| Type Constitutional amendment | Origin Citizens |
The Nebraska Repeal Property, Income, and Inheritance Taxes Amendment may appear on the ballot in Nebraska as an initiated constitutional amendment on November 3, 2026.
The initiative would prohibit property, income, and inheritance taxes to be collected by any government entity in Nebraska.[1][2]
Text of measure
Object statement
The object statement on the circulating petition was:[1]
| “ | A constitutional amendment to eliminate Nebraska personel and real property taxes; personal and corporate income taxes; and inheritance taxes.[3] | ” |
Full text
- The full text of the initiative is available here.
Sponsors
Epic Option is leading the campaign in support of the initiative.[4]
Path to the ballot
The state process
In Nebraska, the number of signatures required to qualify an initiated constitutional amendment for the ballot is equal to 10 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 and 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 constitutional amendment certified for the 2026 ballot:
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 ballot initiative
The following is the timeline of the initiative:
- June 17, 2025: The initiative was filed.[2]
See also
View other measures certified for the 2026 ballot across the U.S. and in Nebraska.
Explore Nebraska's ballot measure history, including
Understand how measures are placed on the ballot and the rules that apply.
External links
Footnotes
- ↑ 1.0 1.1 Nebraska Secretary of State, "Full text," accessed June 27, 2025
- ↑ 2.0 2.1 Nebraska Secretary of State's Office, "Current Petitions in Circulation," accessed January 6, 2025
- ↑ Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source.
- ↑ Epic Option, "Home," accessed July 11, 2025
