At the heart of the push to legalize digital sports betting is Nebraska’s high property taxes, which go toward education. According to one of the bills, the state ranks in the top 10 in the U.S. for “property tax burden” and “relies more than other states on local property taxes to support public education.”
The goal is to lower property taxes by using online sports betting revenue to spread the cost among homeowners.
Nebraska approved gaming expansion in November 2020. At the time, it was unclear whether the expansion would include sports betting — retail or digital. But lawmakers ultimately decided that live betting met the criteria. The first bet was placed on June 22, 2023.
Gov. Jim Piron has pledged to bring up the issue in 2025 if the special session doesn't consider it. But Sen. Eliot Bosta introduced a package of bills last week that would establish a framework for legal digital sports betting and the constitutional amendments needed. Any expansion would have to be decided by Nebraska voters.
Bills LB13 and LR3CA would allow digital sports betting on professional, collegiate and amateur sports events across the state. Bostar's bill would require any online gambling platform to be affiliated with a land-based casino or racetrack in Nebraska. The bill also lifts the current ban on betting on in-state college teams.
Bosta's bill would allocate 3 percent of gross gaming revenue (GGR) to the Gambling Addiction Assistance Fund and 7 percent to the state Gaming Commission as a gaming and horse racing cash fund.
The remaining 90 percent of tax revenue would go into the state's Property Tax Credit Cash Fund.
The constitutional amendments include the following and will be voted on on November 5, 2024:
The constitutional amendment would allow authorized gaming operators to conduct sports betting at licensed racetracks and individuals located in Nebraska to conduct sports betting through mobile or electronic platforms — for or against.
Three other senators introduced gambling-related bills:
– Carol Blood introduced a bill to regulate DFS.
– Tom Brandt introduced a bill that would lift the current ban on betting on in-state college teams.
– Justin Wynn has proposed a constitutional amendment that would expand the definition of digital gambling and require online platforms to have a physical presence in Nebraska.
