内布拉斯加州长皮伦推出房产税改革策略「封顶、承担、削减」：2027年不过就交2028年公投
内布拉斯加州州长Jim Pillen（皮伦）11月6日在州府Lincoln举行记者会，公布其第二任期的房产税改革策略，概括为「封顶、承担、削减」（Cap, Cover, Cut）。州长办公室11月7日发布消息，推广这一改革方向。
「封顶」指限制房产估值的涨幅，同时给地方政府支出设上限。皮伦说：「我们必须专注于结构性改革。必须给估值封顶，也必须给支出封顶。」他指出，过去一段时间土地估值持续大涨，但不少地方政府在估值上升时没有相应下调征收率（levy），居民的税单因此越写越大。
「承担」指由州政府承担更多的K-12公立教育经费。皮伦表示，由于地方房产税收入可能减少，州政府将继续为全州教育系统提供更多资金，并善用联邦提供的教育经费。
「削减」指要求地方政府降低实际征收的房产税额。皮伦说：「我们非常认真，要为内布拉斯加人解决这场房产税危机，它已经持续了50年。」他同时表示，州政府将继续削减自身支出，并研究取消部分销售税豁免、特别是服务类项目的豁免，以拓宽税基。
皮伦在记者会上表明了推进时间表：「我们必须实现真正的、有意义的改变。如果2027年办不成，我们的团队就会着手把方案放到2028年的选票上，让人民来发声。」被追问时，他也没有排除在2027年新一届州参议员就职前召开特别会议的可能。
房产税是内布拉斯加州本届州长选举中的首要议题。皮伦在11月3日的选举中赢得连任，他在竞选中承诺以估值与支出的硬上限完成房产税减负；新方案如何落成法案，仍有待州议会2027年会期审议。
（来源：内布拉斯加州州长办公室）
Nebraska Gov. Pillen Promotes 'Cap, Cover, Cut' Property Tax Strategy, Vows 2028 Ballot Push If Legislature Stalls
Nebraska Governor Jim Pillen held a news conference in Lincoln on November 6 to unveil the property tax strategy for his second term, summed up as 'Cap, Cover, Cut.' The governor's office promoted the plan in a release on November 7.
'Cap' means limiting increases in property valuations while also capping local government spending. 'It's really important that we focus on structural reform. We have to cap valuations, and we have to cap spend,' Pillen said. He noted that land valuations have continued to skyrocket, while not enough local political subdivisions are lowering their levies when valuations rise, so tax bills keep growing.
'Cover' means the state would cover more of the cost of K-12 public education. Pillen said the state will continue to provide more funding for the education system, since local property tax revenue could fall, and take advantage of federal tax dollars made available for education costs.
'Cut' means requiring local governments to cut the property taxes they levy. 'We're dead serious about fighting for Nebraskans to solve this property tax crisis. It's been going on for 50 years,' Pillen said. He added that the state will keep cutting its own spending and look at eliminating sales tax exemptions, especially for services, to broaden the sales tax base.
Pillen also set out his timetable: 'We have to get to real, meaningful change. If we don't get things accomplished in 2027, our team will be working on taking it to the ballot for 2028, and we will let the people speak.' Pressed later, he left the door open to a possible special session before the 2027 class of state senators is sworn in.
Property taxes were the top issue in Nebraska's governor's race. Pillen won a second term in the November 3 election after campaigning on hard caps on valuations and local spending to finish property tax relief; whether the plan becomes law now rests with the Legislature in its 2027 session.
(Source: Office of the Governor of Nebraska)
来源：内布拉斯加州州长办公室
发布：GSM·美国（发布链接）
图片来源：图：位于Lincoln的内布拉斯加州议会大厦。Carol M. Highsmith摄，美国国会图书馆收藏，公共领域，经Wikimedia Commons。 / Photo: The Nebraska State Capitol in Lincoln. Photo by Carol M. Highsmith, Library of Congress collection, public domain, via Wikimedia Commons.
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