Sen. Al Davis, center, announces his proposal -- LB 280 -- to reduce reliance on property taxes to fund K-12 on Jan. 13 as OpenSky's Renee Fry and Dylan Grundman look on. Frequently asked questions about LB 280

Learn more about how LB 280 would affect taxpayers and school finance in Nebraska.
Urban-rural fig 1 Rural Nebraskans pay more in combined property/income taxes

A look at the data debunks a common misconception regarding Nebraska’s farmers and ranchers and what they pay in taxes.
Open-Sky-Report How Nebraska funds K-12 education

OpenSky's "Investing in Our Future: An Overview of Nebraska’s Education Funding System" helps break down the complex issue of K-12 funding in Nebraska in order to promote a dialogue on the vital issue of how we pay for our public schools.
  • Our easy-to-follow primer into Nebraska’s budget and tax process will help you better follow our state’s budget debate!

  • Latest from Open Sky Policy Institute...

    Transfers to Property Tax Credit don’t address needed systemic reform

    Posted February 27th, 2015 by Chuck
    We greatly appreciate the intent of these bills to provide reductions in property taxes. However, we would advocate, instead, for more systemic property tax reform, as opposed to injections of funding into the Property Tax Credit program.
    TIF Use Graph

    Policy brief: Bills would add needed oversight to Tax Increment Financing

    Posted February 24th, 2015 by Chuck
    Increased oversight of Tax Increment Financing – or (TIF) – which is the focus of two bills before the Legislature – would help ensure the programs work as intended while not creating unintended consequences that affect school funding and property taxes.

    A look back at a busy week

    Posted February 23rd, 2015 by Chuck
    Last week was busy on the Nebraska tax and education policy front as OpenSky testified on issues such as funding for school construction, property tax reliance, income tax cuts, sales tax increases and the use of online sales tax revenue.
    Nebraska Economic Forecasting Advisory Board reports are often followed by calls for tax cuts and increased spending. But the reports are just one part of the state's overall budget picture, which means there are several other factors to consider when making fiscal policy. (Photo provided courtesy of the Unicameral Information Office.)

    Policy brief: Economic forecasts just one piece of the revenue puzzle

    Posted February 20th, 2015 by OpenSky Policy
    Oftentimes, the actions of the Nebraska Economic Forecasting Advisory Board are followed by calls for tax cuts or increased spending. But there are several factors other than the projections to consider when making state fiscal policy decisions.