Nebraska Senator Plans Lincoln Tax Refund Bill

Nebraska state Sen. Beau Ballard says residents in Lincoln’s three-mile extraterritorial jurisdiction may have been improperly charged the city’s sales and occupation taxes, despite living outside city limits and being unable to vote in city elections. He has called for the city to investigate and refund any taxes collected in error, and plans to introduce 2027 legislation requiring a 20-year review, refunds with interest, ongoing quarterly checks and enforcement by the attorney general. Ballard has not disclosed how long the alleged collections occurred or their total value. Lincoln officials deny that the city collects or administers sales taxes, saying the Nebraska Department of Revenue handles them and has a process for reviewing and refunding erroneous charges.