Seventeen days into its special session, on Tuesday (20 August), the Nebraska legislature adjourned sine die, leaving legal digital sports betting and many other issues unresolved. Governor Jim Pillen called the special session with the goal of addressing property tax relief.
The Nebraska special session likely represented the last opportunity for digital wagering or online casino expansion in the US in 2024. This year marks the first time since the Professional and Amateur Sports Protection Act (PASPA) fell in 2018 that no state has legalised some form of sports betting.
Legal wagering would have played a significant role in cutting back property taxes in Nebraska. Unlike in other US states, property tax proceeds are used to fund public education. Nebraska is among the top 10 states in the US in terms of property-tax burden. Homeowners are charged a median 1.61%. Some 90% of wagering tax revenue in Senator Eliot Bostar’s bill package was earmarked for property tax relief.
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