LINCOLN — A preliminary proposal to revise Nebraska’s tax system is getting a mix of kudos and criticism, generating little consensus.

While those who represent retirees and low-income groups say the plan would help people afford to live in Nebraska, officials with business, farm and conservative groups say it’s far from ambitious.

“If we’re going to go through this exercise, we ought to do it with purpose and to make Nebraska more competitive,” said Joseph Young of the Greater Omaha Chamber of Commerce, which supports cuts in income taxes. “Let’s make a more significant impact than this approach.”

Said Steve Nelson of the Nebraska Farm Bureau: “We really need to do a lot more with the issues related to property tax.”

Last week a committee of 14 lawmakers looking at possible state tax revisions agreed to study nine possibilities. The goal of the Tax Modernization Committee is to craft a fairer tax system.

The list of proposals amounts to a tax shift of about $60 million, a pretty modest amount compared with the $6.8 billion a year in taxes collected by state and local governments.

The list of beneficiaries is broad — from retirees to farm implement dealers to property taxpayers to corporations — though no group would get a windfall in tax cuts.

But even among state senators who generally agree on the ideas, there were stark differences of opinion about things like tapping the state’s cash reserves or imposing higher taxes on the rich.

State Sen. Galen Hadley of Kearney, committee chairman, called the proposal a “package of ideas” that is a starting point for more discussion.

He said it addresses concerns about high property taxes and unfair taxes on retirees. The complaints have festered for several years, Hadley said, so it’s unreasonable to expect the Legislature to correct them in one year.

“It’s an evolutionary approach to fixing our problems rather than a revolutionary approach,” Hadley said. “It’s a start. We can’t do everything at once.”

A representative of the Lincoln-based Open Sky Policy Institute said the measured approach is a wise one.

“We don’t need to take an economy that’s better than the rest of the country and turn it on its head,” said Renee Fry of Open Sky.

Fry said Kansas adopted tax changes and ended up facing a budget deficit, with little economic growth.

The tax study grew out of the ashes of a bold plan by Gov. Dave Heineman for Nebraska to join nine states that levy no state income taxes.

But Heineman’s route to tax nirvana caused an uproar among business, farm and nonprofit groups. Taxes would have been shifted onto previously tax-xempt hospital beds, business inputs, farm chemicals and seeds. The plan was swiftly killed.

The governor has since joined business groups and the Platte Institute in calling for cuts in income tax rates for individuals and corporations, saying Nebraska’s rates are too high and not competitive with rates in neighboring states.

Heineman declined to comment Friday. A spokeswoman for the governor said the Tax Modernization Committee’s ideas aren’t a final plan yet.

But representatives of the Platte Institute, as well as the Omaha and state chambers of commerce, said while they like the small adjustments in individual and corporate income taxes, Hadley’s ideas don’t go far enough.

They have all pointed to Nebraska’s No. 34 ranking in state business climate by the Tax Foundation as “mediocre” and a sign that the state has a handicap in attracting high-paying jobs and keeping young people from moving away.

“As far as being effective in moving Nebraska in any rankings, it won’t do it,” said Barry Kennedy of the Nebraska Chamber of Commerce and Industry, a major player on state policies.

The state chamber wants cuts in the top individual income tax rate, from 6.84 percent to below 6 percent. It wants the top corporate income tax rate, now at 7.81 percent, to make a similar drop.

The Platte Institute wants those rates even lower, to 5.5 percent, but the tax committee’s ideas don’t call for such reductions.

“This (plan) is not a game changer to make Nebraska more competitive,” said Jim Vokal of the Platte Institute.

The tax ideas have some fans.

Representatives of AARP, which speaks for retirees, and the Appleseed Center, which lobbies for low-income Nebraskans, said they appreciate the proposal because it makes the state tax system less regressive.

Unlike some states, Nebraska taxes utility bills, but a proposed refundable energy tax credit would give about 50,000 lower-income residents a break on those expenses.

The Tax Modernization Committee’s ideas include raising the income threshold at which Social Security income is taxable — from the current $25,000 for an individual and $32,000 for a married couple to $30,000 and $37,000, respectively. It would be the first change to those income brackets in three decades.

Mark Intermill of AARP said the change would reflect the impact of inflation since 1984. Along with a tax break on electric and gas bills, he said, it would help make the overall tax system fairer.

He cited a recent “Who Pays” report by the Institute on Taxation and Economic Policy that called Nebraska’s tax system slightly regressive, with the lowest 20 percent of income earners paying about 11 percent of their income in taxes, while those in the top 1 percent pay about 2 percent.

“Anything that would target relief to lower-income groups would equalize the tax burden across income groups,” Intermill said.

Steve Nelson of the Nebraska Farm Bureau said his group wants to see cuts in local property taxes of more than $405million, about a 12 percent cut. But he added that such major cuts would take more than one year.

Making big changes will be complicated in 2014 because the Legislature meets in a short 60-day session, seven of the 49 senators are up for re-election, and Heineman will be a lame duck in his last year in office.

There’s also a controversial mix of issues to be dealt with, including proposed Medicaid expansion, that could deliver time-killing filibusters and divert attention from tax changes.

Changes under consideration by the Tax Modernization Committee

Return an additional $30 million to taxpayers through an existing property tax credit program. On a home valued at $100,000 for tax purposes, it would add $15 to $20 to the $66 credit that a homeowner will get this year. Lawmakers said that it would be only a one-year tax savings and that the entire property tax credit program should be reviewed. The committee is also considering an alternative that would increase state aid to schools by $30 million.

Impose $60 million in new sales taxes on previously tax-exempt services. Exactly which services would be taxed wasn’t spelled out, but the committee has talked about taxing auto repair labor, landscaping services, haircuts and funeral services, and not services used by businesses.

Provide a sales tax exemption on repair parts for farm machinery — a $9.7 million tax savings that has long been sought by implement dealers and farm groups.

Index income tax brackets for inflation — a mostly revenue-neutral move to ensure that lower- and middle-income taxpayers don’t end up subject to higher tax rates because their incomes rise. The state’s highest income tax rate, 6.84 percent, kicks in at $54,000 of income for a married couple filing jointly — a threshold that has been criticized as too low.

Raise the income threshold at which Nebraskans must pay taxes on Social Security income, providing about $8 million in tax savings for retirees. Right now, the first $25,000 of income for an individual, and $32,000 for a couple, is exempt. But several states totally exempt such income, which leads to low ratings for Nebraska on tax friendliness for retirees.

Provide a refundable energy tax credit for low-income Nebraskans, supplying about $4.5 million in tax savings to about 50,000 households.

Adjust corporate income tax brackets so the highest rate doesn’t kick in until after $250,000 in annual income. That would provide about $5 million in tax savings for smaller businesses.

Provide about $6 million in one-time aid to counties to offset the higher costs of the state’s new juvenile justice program, which shifted significant costs from the state to counties.

Cap itemized income tax deductions at $25,000 for Nebraskans with adjusted gross incomes of $400,000 or more, which would raise about $9million in new tax revenue. The proposal would affect about one-half of 1 percent of the state’s taxpayers, said Sen. Heath Mello of Omaha. The idea, he said, was prompted by the federal government’s tax increase on the wealthiest Americans, but Mello has said he doesn’t think the idea will be adopted.

JEFFERSON — The long-awaited new Jefferson High School greenhouse is now complete, save some landscaping, furnishing and equipment, and backers have raised $130,000 for the project.

Thanks to outstanding community support for the project and the generosity of the contractors who worked on it, the Jefferson High School Agriculture Advisory Committee will not have to borrow $50,000 as planned to complete the $127,000 facility, but will be able to pay for it through existing funds and donations.

Backers still are accepting donations, however, for the furnishings and equipment for the greenhouse and toward the maintenance of the facility in the future.

Work began on the project in the first week of school and wrapped up, except for landscaping and final details, at the close of last month.

The new greenhouse is a joint venture, with a majority of the funding coming from donations and the rest from the School District of Jefferson.

The district’s board of education approved the $127,000 greenhouse project earlier this year. At that time, the school board set aside $50,000 in district funds toward the project and another $50,000 to be loaned to the Agriculture Advisory Committee. That loan will not be necessary, however, said advisory panel representative Dale Gaugert.

This project started with the need for a new greenhouse, Gaugert said. The school’s existing greenhouse was much smaller and very outdated and its infrastructure had reached the end of its useful life.

A new greenhouse was included in the first proposed Jefferson High School redesign, but that referendum failed, and the later referendum that did pass did not include a new greenhouse.

The need remained, however.

So in the last year or so, the Jefferson High School Agriculture Advisory Committee formed to address program needs, top among them a new greenhouse.

The group included a wide representation from the schools and community, with local farmers and businesspeople, school administrators, graduates of the Jefferson High School agriculture program, parents and other interested community members.

Former Superintendent Mike Swartz and his wife Sandy, former head of the district’s character education program, took an active role in assisting the committee, and although the Swartzes since have retired, they have continued their support from the sidelines.

Mark Rollefson, new Jefferson High School principal, also has been involved with the later part of the process.

The ag committee approached the school board last spring with a proposal to do the major fundraising for the new greenhouse if the school district agreed to take on the project.

The school board agreed that the district would invest $50,000 in the structure and to lend the ag panel another $50,000 to be paid back within three years. As it turns out, community support has been so strong the loan was not needed.

An Edgerton company constructed the prefabricated greenhouse itself, and Gaugert said he “negotiated pretty hard” with that company to discount the original asking price by $5,000 to keep the facility within the budget the ag committee felt it could handle.

Then Gaugert personally approached the local contractors to ask if they would donate or discount their services to help get the project done.

“They were very generous,” Gaugert said.

Gallitz Grading did the primary site work, dug the hole for the new greenhouse and brought in the big excavating machinery.

Dodge Concrete supplied materials, while Koenig Concrete did finish work.

Luedtke Plumbing, Current Electric, Jefferson Glass and mason Merlin Lange also contributed their services, all of these businesses donating their work to at least to some degree.

Ground Affects Landscaping is the last contractor at work on the project, as they could only begin when the others finished.

“That’s over $26,000 of in-kind contributions,” Gaugert said.

Meanwhile, community backers raised $55,650 toward the project, Gaugert said, including a large donation of $15,000 from the Jefferson FFA Alumni.

“We got $5,000 from a couple different people, actually several farmers contributed $1,000,” Gaugert said, recalling sitting around the table with a farm family, talking with them for an hour or so and walking away with a check for $4,000.

Gaugert said that these contributions put the project in very good stead, although the group still is raising money for equipment and furnishings inside the greenhouse.

“And if we get more than we need for the greenhouse, we’ll set that aside for maintenance costs going along with the new greenhouse,” Gaugert said.

A community dedication and open house reception for the new greenhouse is slated to take place during National FFA Week in February. More details on the timing will be released later.

Gaugert, a 1958 graduate of Jefferson High School, said that he got involved in the project as a longtime employee and a recent retiree from the John Deere Corp.

“There was no general contractor. Everybody was calling me to set things up — but we got through it,” Gaugert said. “I had the designs, and all of the contractors met up front at the Wayside Inn so they were all on the same page.”

Gaugert called the greenhouse project a tremendous example of the community banding together for everyone’s benefit.

Already, the partnership has created connections across the local area. For example, Gaugert said, the project has put new agriculture instructor Sarah Whitley in contact with folks from the local agribusiness community and has spurred ideas for potential uses for the greenhouse, which benefit the whole community.

Gaugert said he also has been in touch with the agriculture instructor with the Waunakee schools, which recently built a new greenhouse. This teacher was able to provide good ideas about how to approach the project — and also some ideas of what not to do.

“This is a big project,” Gaugert said of the greenhouse endeavor. “We as a school district and as a community are investing a lot of money in the new greenhouse, and we want to see the facility utilized year-round, not just one season of the year.”

“This is just a fantastic opportunity for students and for me as a teacher,” said Whitley, the new agriculture teacher. “A greenhouse is the best way to teach several agriculture classes in a hands-on way.”

The new greenhouse is significantly larger than the old one (30-by-60 feet versus 10-by-24) and much more flexible in terms of student needs.

It is heated with gas, with cooling during the summer done through vents and exhaust fans.

Lavern Georgson, who served as agriculture instructor at Jefferson High School for many years, retiring last June, said that the old greenhouse was small and outdated and had outlived its life expectancy.

It could no longer maintain the proper temperature for plant growth, he said. Its mechanicals were outdated and could not be serviced, and its ventilation was inadequate. It had no headhouse and inadequate supply storage, he said, and its glass was in bad condition and inefficient, leading to higher energy costs.

The project has been on the docket for years, Georgson said.

He noted that the larger greenhouse will give students a work area, storage for potting materials and soils, a much greater growing area and a greatly improved facility.

The storage area, taking up 8 feet at the back of the greenhouse, would include cabinets and benches.

Space was at a premium in the existing greenhouse, with only 12 students able to work in there at a time. Georgson said plants constantly had to be moved in and out of the greenhouse and lab.

The new greenhouse is expected to be used by numerous classes, both in and outside of the agriculture department, the instructors said, including around 35 students in the Ag Survey class, 20 students in the Greenhouse class, 20 students in the Landscaping class, 15 students in the Plant/Soil/Water class, 22 in the Conservation and Wildlife class; five students involved in the agribusiness youth apprenticeship Plant/Horticulture program; 23 students from the Dairy Science class during the crop unit; 20 students from the Large Animal Science class during its crop unit; and four independent study students pursuing hydroponics and aquaculture.

“Across the curriculum, there are so many applications for this facility,” Georgson said. The new greenhouse will provide a unique opportunity for the high school agriculture department to partner with the rest of the high school, the other schools in the district and the community as a whole.

Already, plans are in the works for the facility to be used in cooperation with the West Elementary School After-School Club’s “We Grow” community garden project, assisted by the Jefferson County Master Gardeners. In the future, planners are looking at ways to involve students and classes districtwide.

The greenhouse eventually might be used to provide herbs and fresh produce for the school nutrition/school lunch program.

It is expected to house plants during the Future Business Leaders of America and the FFA/agriculture department’s spring plant sale and to serve as a resource for the high school’s science department in conjunction with current core standards.

Fundraising coordinators still are accepting donations toward the furnishing of the greenhouse and its future maintenance.

People may donate outright by writing a check, giving cash or placing the donation on a major credit card or by pledging donations to be made payable for the next two years.

A “Tree of Life” with leaves signifying levels of giving is planned to go on permanent display as a lifelong way of honoring contributors to the project. This tree will be on view in the high school commons area.

Another way to support the project is through purchasing a brick. These will be used to pave a path around the greenhouse called “The Pathway to Agriculture,” Initially, only 150 bricks are slated to be sold, costing $100 each. Each brick will be engraved with the family name of a donor or inscribed in honor of a student or in memory of a lost family member.

Checks should be written to the Jefferson Community Foundation, with gifts and pledge cards to be mailed to the Jefferson Veterinary Clinic: re: Greenhouse Project, 959 W. Racine St., Jefferson WI 53549.

The site of the former Red Bridge is buzzing with activity as contractors ready the banks of the Fish Hook River for a new bridge.

Project manager Jeff Erickson said that concrete work is underway.

“At this point the contractor is building the new concrete abutment on the west side,” he said. “They will likely be finishing the west abutment next week and will start removing the point on the east side soon.”

The Department of Natural Resources project will eventually replace the Red Bridge with a 180-foot steel structure. The bridge will be approximately three times as long as the Red Bridge and extend further onto land east of the river.

The height between the bridge and Fish Hook River will stay at 7 ½ feet. The extra length is to make the bridge handicapped accessible.

Most of the bridge replacement will take place this fall except for the concrete decking. Because it will be late fall, the DNR will likely wait until spring to complete that part of the bridge.

City officials had been working with a committee on a location in the park to move the bridge. The east side of the park was deemed the best place for the bridge to be placed. However, the crew moved the bridge to the west side of the park.

The city anticipates the bridge could be moved to the east side of the park without much trouble because crews will be on site for a while.

The city Parks Board will continue to look at possible Red Bridge Park amenities for 2014, including possible landscaping around the old bridge and benches. Ideas will likely be presented to the city council in early 2014.

Earlier this fall, construction was done on Beach Road to replace the sanitary sewer and water main through the area of Red Bridge Park.

This was the first part of the Red Bridge Park project. After the sewer and water lines were replaced, the road was restored to gravel until next spring.

After the bridge is completed, the city will finish the improvement project, which will include paving the road and parking lot, along with the trail along the north side of Beach Road.

The city received $137,000 in grant funding for the improvements. The new steel bridge is paid for with state DNR funding.

The Red Bridge replacement project is part of a larger Heartland Trail master plan. It will reroute the current trail, which goes across the trestle bridge to Highway 34. The trestle bridge is in poor condition and is posted now for a maximum of 1,500 pounds. The DNR will remove the trestle bridge as part of the project. It will not be replaced.

The trestle bridge will be removed one or two years after the Red Bridge replacement project is completed, DNR officials said previously.

The project will align with the Heartland Trail master plan, which shows the trail heading west through Red Bridge Park and along Beach Road with the final destination being Moorhead.