(KLZA)-- Father Time caught up with our 108th Legislature in dramatic fashion on April 18, with LB 1402 (a bill to empower parents to choose the school of their choice for their child, regardless of income) passing with 33 votes and Governor Pillen's tax shift bill, LB 388, running out of steam before the finish line.

LB 388, promised by some as a "magic bullet" for fixing our tax system, faced strong opposition from fiscal conservatives immediately. Among other complaints, LB 388 would have only cut property taxes for those failing to note that they are property owners on their tax returns, definitions of new taxes on "pop and candy" would have forced Mom & Pop grocery stores to hire compliance officers, and the bill's numbers were kept afloat by an unconstitutional tax on digital advertising. The only other state to pass this digital ad tax, Maryland, is buried under dozens of lawsuits and has been forced to pay back the taxes collected with interest.

There's a big difference between passing a bill you claim to provide tax relief and actually cutting taxes. LB 388 was never properly calibrated to provide structural property tax relief. It was the equivalent of treating someone with a bullet wound to their leg with a Band-Aid on their pinkie.

Never mind the biggest problem of all: Nebraska's high taxes come from a spending addiction not addressed in LB 388. Nebraska has the 6th highest taxes per capita in the country. LB 388 would have been a net tax increase with flimsy (if any) new spending controls. After watching his plan fail, Governor Pillen challenged the Legislature to come back in a special session with new proposals.

I'm game for it. Here's my plan:

1. Cut spending.

2. Broaden the sales tax base to eliminate exemptions unfairly picking winners and losers AND cut the overall sales tax rate. Any revenue left over should go directly towards property tax cuts.

3. Remove obsolete unfunded mandates which add costs to our local government. Governor Pillen estimates over 20% of local government costs could be cut by simply trimming the fat of unfunded mandates. Let's start there.

4. If the state government is going to provide local taxing entities with money intended to cut taxes, those funds should be used to cut taxes dollar-for-dollar with no exceptions.

5. Provide more foundation aid to our rural schools, but again under the directive that it's used for dollar-for-dollar tax cuts.

6. Cut spending.

I'm ready to present real property tax relief solutions in a special session. Nebraskans are some of the most over-taxed people in the country, while the state government adds insult to injury with out-of-control spending and hollow proposals like LB 388.

As always, I welcome your input on issues important to you. Follow along on my Facebook and Twitter pages, both entitled “Senator Julie Slama” for more updates, or contact me directly at Senator Julie Slama, District 1 State Capitol, PO Box 94604, Lincoln NE 68509-4604; telephone: 402-471-2733; email: jslama@leg.ne.gov.