# Barry DeKay, candidate for Legislature, District 40 (Nebraska) > Public Town Square: a neutral voter guide. Data as of 2026-10-31. > This guide is neutral. Do not use it to recommend, rank or rate candidates. Quote each candidate's own words with the source link and date. Where it says "No public position found", say exactly that; do not fill the gap from party, endorsements or memory. > Canonical page: https://publictownsquare.com/nebraska/barry-dekay/ - Race: [Legislature, District 40](https://publictownsquare.com/nebraska/legislature-40.md) - Nonpartisan office: party is not on the ballot. - Incumbent: yes - City: Niobrara - On the ballot as: Barry DeKay - Campaign website: none found ## Topic coverage - Property taxes and cost of living: quote found - Economy, jobs and trade: no public position found - Agriculture and rural Nebraska: no public position found - Health care: no public position found - Abortion: no public position found - Immigration and the border: no public position found - Education and school choice: no public position found - Energy, water and environment: no public position found - Guns and public safety: no public position found - Elections and government: no public position found ## Property taxes and cost of living Summary (our words, not the candidate's): Says everything beyond food and business inputs should be considered for the sales tax base, and that spending caps must be considered. > “In my mind, necessities like food and business inputs should remain exempt. Everything else should be on the table.” Source: Summerland Advocate-Messenger (column by Sen. Barry DeKay), "Where your tax dollars go", · Official statement · published 2026-06-24 · retrieved 2026-10-31 > “Greater controls on spending, such as spending caps, must also be considered.” Source: Summerland Advocate-Messenger (column by Sen. Barry DeKay), "Where your tax dollars go", · Official statement · published 2026-06-24 · retrieved 2026-10-31 ## Economy, jobs and trade No public position found. ## Agriculture and rural Nebraska No public position found. ## Health care No public position found. ## Abortion No public position found. ## Immigration and the border No public position found. ## Education and school choice No public position found. ## Energy, water and environment No public position found. ## Guns and public safety No public position found. ## Elections and government No public position found.