Nebraska
Nebraska earns a C for its forfeiture laws:
Standard of Proof
Highest bar to forfeit: Nebraska has only criminal forfeiture.
Innocent Owner Burden
Poor protections for the innocent: Third-party owners must prove their own innocence to recover seized property.
Financial Incentive
Large profit incentive: 50% of forfeiture proceeds go to law enforcement.
Recent Reforms
- (2016) LB 1106: Abolished civil forfeiture and replaced it with criminal forfeiture; set a standard of clear and convincing evidence to forfeit property following a criminal conviction; imposed new limits on participation in federal equitable sharing; adopted new transparency requirements.
Recommendations
- Direct all forfeiture proceeds to a non-law enforcement fund
- Strengthen protections for innocent third-party owners
- Fully close the equitable sharing loophole
- Strengthen transparency and accountability requirements
State and Federal Forfeiture Revenues, 2000-2019
Between 2016 and 2018, Nebraska law enforcement agencies forfeited more than $7 million under state law. Between 2000 and 2019, they generated an additional $76 million from federal equitable sharing, for a total of at least $83 million in forfeiture revenue. Nebraska ranks 18th for its participation in the Department of Justice’s equitable sharing program. However, in 2016, the state prohibited federal forfeiture of locally seized property worth less than $25,000 for equitable sharing.
At least $83 million in state and federal forfeiture revenue
2000–2019
| Year | Nebraska Forfeiture Revenues | Dept. of Justice Equitable Sharing Proceeds | Treasury Equitable Sharing Proceeds | Total | |
|---|---|---|---|---|---|
| 2000 | Unknown | $2,089,356 | $7,000 | $2,096,356 | |
| 2001 | Unknown | $1,536,488 | $22,000 | $1,558,488 | |
| 2002 | Unknown | $826,487 | $0 | $826,487 | |
| 2003 | Unknown | $3,949,404 | $687,000 | $4,636,404 | |
| 2004 | Unknown | $3,358,978 | $341,000 | $3,699,978 | |
| 2005 | Unknown | $2,284,353 | $20,000 | $2,304,353 | |
| 2006 | Unknown | $5,348,456 | $12,000 | $5,360,456 | |
| 2007 | Unknown | $4,087,991 | $55,000 | $4,142,991 | |
| 2008 | Unknown | $4,929,203 | $0 | $4,929,203 | |
| 2009 | Unknown | $6,472,205 | $17,000 | $6,489,205 | |
| 2010 | Unknown | $3,829,511 | $0 | $3,829,511 | |
| 2011 | Unknown | $4,510,690 | $56,000 | $4,566,690 | |
| 2012 | Unknown | $2,750,340 | $1,548,000 | $4,298,340 | |
| 2013 | Unknown | $2,662,935 | $150,000 | $2,812,935 | |
| 2014 | Unknown | $2,389,119 | $1,861,000 | $4,250,119 | |
| 2015 | Unknown | $1,788,035 | $3,238,000 | $5,026,035 | |
| 2016 | $854,988 | $1,532,866 | $1,721,000 | $4,108,854 | |
| 2017 | $2,687,352 | $1,522,233 | $605,000 | $4,814,585 | |
| 2018 | $3,992,148 | $3,055,843 | $1,699,000 | $8,746,991 | |
| 2019 | Unavailable | $2,224,424 | $2,936,000 | $5,160,424 | |
| Totals | $7,534,488 | $61,148,917 | $14,975,000 | $83,658,405 |
All revenue figures include both civil and criminal forfeitures. Revenues are not adjusted for inflation.
Nebraska's Forfeiture Transparency and Accountability Report Card
Tracking Seized Property
C
Accounting for Forfeiture Fund Spending
F
Statewide Forfeiture Reports
B
Accessibility of Forfeiture Records
B
Penalties for Failure to File a Report
F*
Financial Audits of Forfeiture Accounts
F
* Agencies must file even when they have nothing to report.
For full transparency and accountability grades, visit www.ij.org/TransparencyReportCards.
For full transparency and accountability grades, visit www.ij.org/TransparencyReportCards.
Forfeitures Under Nebraska Law: Key Facts
Median Value
$996
From 2016 to 2018, half of Nebraska’s currency forfeitures were worth less than $996.
Property Types
From 2016 to 2018, 44% of Nebraska’s forfeitures were of currency.
Civil vs. Criminal
Nebraska processes all forfeitures under criminal law.
Expenditures
Nebraska does not report how forfeiture funds are spent.
Data Notes and Legal Sources
Data Notes
Property-level data are from the Nebraska Auditor of Public Accounts website. Calendar-year figures represent value of forfeited currency and property forfeited and include retained and destroyed property. Equitable sharing data are from DOJ’s and Treasury’s annual forfeiture reports. Due to differences in reporting and accounting practices, state figures may not match aggregate numbers produced by the state or cover the same 12-month period as the federal data.
Legal Sources
Standard of proof: Criminal forfeiture.
Neb. Rev. Stat. §§ 28-416(18), -431(6), -813.01(5), -1111, -1463.06; -1601; State v. Franco, 594 N.W.2d 633, 639–40 (Neb. 1999).
Innocent owner burden: Owner.
Neb. Rev. Stat. §§ 28-431(5)–(6), -1601(3).
Financial incentive: 50%.
Neb. Const. art. VII, § 5(2); Neb. Rev. Stat. § 28-1439.02.
