Measure 441Sets rules and a tax for online sports betting
Read the full text of the measure: Secretary of State ballot measures pamphlet (PDF)
In plain words
Measure 441 is the rulebook for online sports betting. Betting apps would have to partner with a Nebraska racetrack casino and run a gaming server in the state. Online bets would be taxed, and 70% of that tax money would go to property tax relief, the same share as casino taxes today. (nebraskapublicmedia.org )
Before and after
| Question | Today | If it passes |
|---|---|---|
| Rules for online sports betting | None (not allowed) | Racing and Gaming Commission must adopt rules by June 1, 2027 |
| Who can offer betting apps | No one | Apps that partner with a licensed racetrack casino and run a server in Nebraska |
| Where the tax money goes | No online betting tax | 70% to property tax relief |
Numbers from the official ballot title (ballot title ); also see (nebraskapublicmedia.org )
Biggest change
- Defines online sports betting and requires the Nebraska Racing and Gaming Commission to adopt regulations by June 1, 2027. source: newsfromthestates.com
- Directs 70% of the tax money to property tax relief. source: nebraskapublicmedia.org
Who it affects most: People who bet on sports, racetrack casinos, betting apps, and property taxpayers.
Cost to the state: Supporters estimate about $61 million in property tax relief over five years. No official state estimate found yet (check the SOS pamphlet and Legislative Fiscal Office).
Our plain-words summary. Every line points to its source.
What your vote means
Online sports betting would get state rules and a tax, with 70% of the tax going to property tax relief.
No state rules or tax for online sports betting would be written.
Our one-line summary. Nebraska does not publish an official "what your vote means" statement; the ballot title above is the official description.
Why people want it, and why others object
Why this is on the ballot
Voters put this on the ballot by signing a petition. It changes a state law, which lawmakers can later change. It passes with a majority of the votes cast on it, and the yes votes must be at least 35% of all votes cast in the election.
- Petitioners turned in about 146,000 signatures. source: nebraskapublicmedia.org
Conflicts with another measure
- Measures 440 and 441 work as a pair: 440 allows online sports betting in the constitution, 441 sets the rules and tax. How one passing without the other would work is not yet sourced. source: newsfromthestates.com
Why supporters want it
- Supporters contend (official pamphlet): Vote FOR Initiative 441 to create and regulate a safe and secure online wagering marketplace in Nebraska and use existing state gaming laws to direct more than $166 million to property tax relief. Initiative 441 creates the legal and regulatory framework for online sports wagering, with real consumer protections and oversight by the Nebraska Racing and Gaming Commission. More importantly, this initiative requires that 70 percent of all wagering tax revenue goes directly to Nebraska's Property Tax Credit Cash Fund. That means more than $166 million in real property tax relief goes straight to Nebraskans over the first ten years. Legal and regulated sports wagering means millions in direct property tax relief. Vote FOR Initiative 441. source: sos.nebraska.gov
- Tax Relief Nebraska, the sponsor, estimates about $61 million in property tax relief over five years. source: nebraskapublicmedia.org
Why opponents object
- Opponents contend (official pamphlet): Initiative Measure 441 puts out-of-state gambling interests ahead of Nebraska taxpayers and student-athletes. It would turn every phone into a casino, every play into a wager, and every athlete into a potential target—sending hundreds of millions of dollars out of Nebraska to the pockets of out-of-state gambling companies. It is opposed by many Nebraska players, leaders, and coaches. Online sports betting fuels corruption in sports and is one of the most common forms of abuse athletes receive. Every teenager with a phone will face aggressive advertising, while taxpayers and families will face increased social costs and no real property tax relief. Vote AGAINST Initiative Measure 441 to protect Nebraska families, taxpayers, and student-athletes. source: sos.nebraska.gov
- State Auditor Mike Foley said Nebraskans would be given a "false promise of getting tax relief." source: nebraskapublicmedia.org
Who backs each side
- For: Tax Relief Nebraska; WarHorse Casinos. FanDuel and Roar Digital gave more than $3.5 million combined to Tax Relief Nebraska. source: nebraskapublicmedia.org
- Against: Save Nebraska Sports coalition. source: nebraskapublicmedia.org
In each side's own words where we could find them, quoted or summarized with a link to the source. We don't endorse either side.
What you will see on your ballot
Official ballot wording, word for word (tap to open)
The official ballot title, word for word from the Secretary of State's official ballot measures pamphlet .
A vote “FOR” will enact statutes allowing persons located within Nebraska to place sports wagers through an Internet-based platform when offered by an authorized gaming operator conducting games of chance within a licensed racetrack enclosure in Nebraska or the operator’s platform provider, and regulating such sports wagers.
A vote “AGAINST” means no such statutes will be enacted.
Shall statutes be enacted that: (1) Allow persons located within Nebraska to place sports wagers through an Internet-based platform when offered by an authorized gaming operator conducting games of chance within a licensed racetrack enclosure in Nebraska or the operator’s platform provider; and (2) Regulate such sports wagers?
For
Against
Copied word for word from the Secretary of State's 2026 Informational Pamphlet on Initiative Measures, "Ballot Title and Text for Initiative Measure 441", printed page 6 (PDF page 9): the FOR and AGAINST statements, then the question and the choices For and Against as they will appear on the ballot.
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Full text of the measure
The full text of the petition is in the official pamphlet. Read it in the Secretary of State ballot measures pamphlet (PDF) .
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