Nebraska Governor Voter Guide: Pillen, Walz, Lindstrom and Beard on Property Taxes and Affordability
Four candidates are on the ballot for governor of Nebraska on Election Day, Tuesday, Nov. 3, 2026: Republican Gov. Jim Pillen, who is seeking a second term, Democrat Lynne Walz, a former state senator, America First Party candidate Brett Lindstrom, also a former state senator, and Legal Marijuana NOW candidate Rick Beard.
The Digital Free Press voter guide video compares the four candidates on property taxes and affordability. Here is where each one stands, based on the video, the candidates' own words and Nebraska reporting.
The positions in the video match the candidates' written answers in the Nebraska Examiner's general election voter guide, which asked all four the same questions. Pillen won the Republican primary on May 12 with 76% of the vote, and Walz won the Democratic primary with 91%. Lindstrom, a longtime Republican, re-registered as nonpartisan early this year, fell short in a petition drive to run as a nonpartisan and then joined the new America First Party to make the ballot, the Nebraska Examiner reported.
Why Property Taxes and Affordability Are Issues
Property taxes are the top issue in the race; all four candidates name them in their answers. The state faces a budget shortfall after several years of income tax cuts and property tax relief. In July, Pillen signed an executive order ending access to ImagiNE Nebraska Act tax incentives for new data center projects.
Jim Pillen (Republican, Incumbent)
Pillen, 70, of Columbus, has been governor since 2023. A former veterinarian and hog producer, he served on the University of Nebraska Board of Regents from 2013 to 2023. In January, State Auditor Mike Foley said the state broke the law by not identifying an emergency to justify a $2.5 million no-bid consulting contract Pillen recommended in 2024, and Lincoln police have been investigating the contract since March, the Flatwater Free Press reported.
On property taxes, the video says Pillen wants hard caps on local spending and limits on valuation growth to finish property tax relief. "We've made some progress on property taxes over the last four years but need four more years to finish what we've started," Pillen told the Nebraska Examiner. His plan, he said, starts with "hard caps to rein in local spending (the main driver behind increasing property taxes)" and "preventing runaway valuation growth." He also says Nebraska has been "duped into creating tax carveouts, subsidies, loopholes and exemptions."
On affordability, the video says Pillen ended data center tax incentives and signed the Grow the Good Life Act. Pillen pointed to "eliminating tax incentives for Big Tech data centers, lowering property insurance rates, battling for transformative property tax relief, cutting government spending" and protecting public power ratepayers. He signed Executive Order 26-17 on July 20, ending ImagiNE Act incentives for new data center projects, and signed LB 1165, the Grow the Good Life Act, in April. He says the act will "help businesses attract new families to Nebraska."
Lynne Walz (Democrat)
Walz, 63, of Fremont, is a Realtor, small business owner and former teacher who represented Legislative District 15 in the Legislature from 2017 to 2025.
On property taxes, the video says Walz would expand the homestead exemption and target relief to residents, not out-of-state corporations. "Property tax will be my No. 1 priority," Walz told the Nebraska Examiner. She proposes "expanding the homestead exemption, and to target property tax relief to Nebraska residents — not out-of-state corporations buying housing and farmland." In August she called for universal homestead exemptions and a cap on valuations. She says she would cut property taxes "without shifting the tax burden to working families by raising sales taxes."
On affordability, the video says Walz would ban price gouging and hold a gas tax holiday. "As governor, I'll ban price gouging so corporations can't exploit Nebraska consumers in tough times. I'll enact a gas tax holiday to deliver real relief at the pump," Walz said. Her campaign website describes a temporary two-week gas tax holiday and an annual school-supply sales tax holiday. She also supports ending state taxes on tips and overtime.
Brett Lindstrom (America First Party)
Lindstrom, 45, of Omaha, works in financial services and represented Legislative District 18 in the Legislature from 2015 to 2023. He ran for governor in the 2022 Republican primary. His campaign platform is called the "Nebraska Doctrine."
On property taxes, the video says Lindstrom would use a seven-year rolling average for property valuations. "My plan would use a seven-year rolling average for valuations across residential, commercial and agricultural property, creating greater stability and preventing the dramatic valuation spikes that have contributed to our property tax problem," Lindstrom told the Nebraska Examiner. He would also value farmland based on its income-producing capability, and says relief should come "without raising sales, income or other taxes."
On affordability, the video says Lindstrom would build housing near jobs, protect public power and finish rural broadband. "We need to build housing where jobs already exist, protect public power and expand our electrical grid, finish rural broadband, encourage entrepreneurship and technology, and process more of what Nebraska grows right here in Nebraska," Lindstrom said. He named continued investment in broadband and infrastructure as a policy that is working.
Rick Beard (Legal Marijuana NOW)
Beard, 58, of Omaha, is a wine professional and private chef. He won the Legal Marijuana NOW Party primary in May.
On property taxes, the video says Beard would send cannabis revenue to schools and raise income taxes on top earners. Beard told the Nebraska Examiner he would distribute "90% of all profits from our state-run cannabis program to our public schools," which he says would mean $300 million a year and would eliminate "the need for local levy hikes." He would "raise income taxes by one or two points on Nebraska's top earners," with that revenue going into a property tax reduction fund, and says he does not support broadly taxing services.
On affordability, the video says Beard would end data center tax breaks and curb corporate money in politics. "I fully support rescinding ImagiNE Nebraska Act tax incentives for new Nebraska data centers. This should apply to all Nebraska data centers, not just new hyperscale projects," Beard said. He also supports legislation modeled on Montana's proposed I-95 to remove "corporate and special interest money from our politics," and an industrial hemp industry for farmers.
Where to Follow the Candidates
Jim Pillen: @jim_pillen on X. Lynne Walz: @lynnewalz on X. Brett Lindstrom: @BrettLindstrom on X. Rick Beard: no campaign X account could be found; his campaign website is rickforgov.org.
Election Day is Tuesday, Nov. 3, 2026. This guide is for information only; The Digital Free Press does not endorse any candidate.
Yossi Schmidt, Founder and Editor-in-Chief, The Digital Free Press
Hold Everyone Accountable.
Sources: Nebraska Examiner, Voter Guide: 2026 General Election, Nebraska Governor: https://nebraskaexaminer.com/voter-guides/contests/2026-general-nebraska-governor/ ; Nebraska Examiner, "Pillen rescinds ImagiNE Act tax incentives for new Nebraska data centers" (July 20, 2026): https://nebraskaexaminer.com/2026/07/20/pillen-rescinds-imagine-act-tax-incentives-for-new-nebraska-data-centers/ ; Nebraska Examiner, "Walz calls for universal homestead exemptions, valuations cap if she's elected Nebraska governor" (Aug. 21, 2026): https://nebraskaexaminer.com/2026/08/21/walz-calls-for-universal-homestead-exemptions-valuations-cap-if-shes-elected-nebraska-governor/ ; Nebraska Examiner, "Lindstrom turns in signatures, releases 'Nebraska Doctrine' for nonpartisan governor bid" (Aug. 3, 2026): https://nebraskaexaminer.com/2026/08/03/lindstrom-turns-in-signatures-releases-nebraska-doctrine-for-nonpartisan-governor-bid/ ; Nebraska Legislature, LB1165: https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=63187 ; Flatwater Free Press, "Records raise more questions about influence of Pillen's hand-picked no-bid contractor": https://flatwaterfreepress.org/records-raise-more-questions-about-influence-of-pillens-hand-picked-no-bid-contractor/ ; Lynne Walz campaign, "Lynne's Commitment to Nebraska": https://lynnewalz.com/lynnes-commitment-to-nebraska/ ; Brett Lindstrom campaign: https://votelindstrom.com/ ; Rick Beard campaign: https://www.rickforgov.org/ ; Ballotpedia, Nebraska gubernatorial and lieutenant gubernatorial election, 2026: https://ballotpedia.org/Nebraska_gubernatorial_and_lieutenant_gubernatorial_election,_2026
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