Tax Relief Nebraska has submitted roughly 350,000 signatures in its bid to place online sports betting legalisation on the 2026 general election ballot. The campaign gathered more than 201,000 signatures for a constitutional amendment and 146,000 for a statutory measure, both surpassing the estimated minimum required for ballot qualification.
Currently, Nebraska permits sports wagering only at licenced racetrack casinos. The proposed amendment would expand access by allowing authorised gaming operators, or their contracted platform providers, to offer internet-based sports betting under the Nebraska Racetrack Gaming Act.
In 2021, Nebraska legalised in-person sports betting thanks to LB 561. However, online wagering remains banned under constitutional limits. Attempts to increase access, like legislative proposals and ballot initiatives, have repeatedly been delayed. The latest petition drive is the most significant push yet.
Nebraska remains retail-only for sports betting, while all of its neighbouring states, like Iowa, Kansas, Colorado, Wyoming, and Missouri, have already legalised online and mobile wagering, putting Nebraska at a competitive disadvantage. Voters are now considering ballot initiatives to catch up.
Ballot initiatives under review
The Secretary of State’s office confirmed that both the Online Sports Wagering Authorisation Constitutional Initiative and the Online Sports Wagering Regulation Initiative are among petitions circulating for the upcoming election.
In Nebraska, county election officials endorse ballot petition signatures while the Secretary of State verify details against voter registration records. Duplicate or invalid signatures due to outdated registrations or incorrect information are removed. Petitions must also meet minimum thresholds before certification, and verifications must be completed before ballot deadlines.
Tax allocation plan
Under the draft proposal, 70 percent of online sports betting revenue would be directed to property tax relief, mirroring the allocation model already applied to casino taxes.
Homeowners with $200,000 properties have reported about $250 in annual tax savings. Governor Jim Pillen also added $20 million from surplus funds to boost rebates, according to media reports. Yet casino growth has negatively impacted Nebraska’s Lottery, tying property tax relief closely to casino performance and raising sustainability concerns. Supporters argue online sports betting could further boost funds, though opponents warn of addiction risks.
Economic impact and industry partnerships
Nebraska’s in-person sports betting market remains modest compared with states that allow mobile wagering. Racino sportsbooks generated about $9.3 million in 2025, according to the American Gaming Association. Supporters believe mobile betting could generate more than $30 million annually in gaming taxes. WarHorse Casinos has announced plans to partner with DraftKings and FanDuel if voters approve the measures.
Opposition and social concerns
Opponents warn that increasing online wagering could amplify gambling addiction risks, questioning whether additional tax revenue would offset potential costs.
Advocates for responsible gambling highlight that mobile betting carries unique risks, especially among young adults, with studies linking it to depression, financial ruin, substance abuse, and even suicide. The ease of access via apps, constant advertising, and “micro-bets” within games make online wagering more dangerous than traditional gambling.
But Lynne McNally, WarHorse Head of Government Relations, thinks otherwise: “We’re optimistic that if we’re on the ballot in November, we should be seeing legalised mobile sports betting after that.”
The debate comes amid broader responsible-gambling initiatives. In December, the Nebraska Racing and Gaming Commission launched a statewide self-exclusion programme with idPair, expanding voluntary exclusion options across regulated venues.
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