Nebraska · Property Tax

Nebraska Property Tax by County

Nebraska has 93 counties operating at 100% assessment ratio with no AR reduction. Effective property tax rates run ~1.60% statewide median — 5th highest in the US, but recent reforms (LB 34 of 2024) front-loaded the School District Property Tax Relief Credit (~30% of school taxes) directly onto bills.

Why move here

LB 34 of 2024 School District Property Tax Relief Credit (~30% off school taxes, applied directly to bill)
Real Property Tax Credit (~$0.40/$1,000 of non-agland AV — additional ~$100-180 reduction)
100% disabled vets get full Homestead Exemption with NO income limit
no estate or inheritance tax
Omaha is Berkshire Hathaway HQ + College World Series + low cost of living
Lincoln is state capital + UNL flagship university
low crime + strong public schools
central US reach + agricultural heritage

Why not move here

5th-highest effective property tax rate in the US (~1.60% median)
Homestead Exemption is income-tested for 65+/disabled (HHI ≤ ~$48K single / ~$58K married)
state income tax (top 5.84%)
cold winters + limited big-city amenities outside Omaha/Lincoln
tornado risk + flooding in eastern NE
rural population decline

This almanac covers 10 of 93 Nebraska counties.

Average effective rate

1.73%

Tax bill ÷ market value · Across 10 covered Nebraska counties

National rank

#8 of 50

Ranked highest to lowest by rate · #43 from the lowest

Average annual bill

$3,440

On a typical $195,000 Nebraska home

State income tax

4.55%

Graduated · 2.46% – 4.55% top marginal · Phasing to 3.99% flat by 2027 (LB 754)

Cheapest county we cover

Platte

Columbus · 1.52% effective rate

For retirees

Compare relief

Check eligibility, covered levies and payment timing.

For disabled veterans

Check benefits

Distinguish value exemptions from a full covered-tax exemption.

10 of 93 Nebraska counties covered

Papillion · pop. 195k

1.95% effective rate

$5.6k median bill

Hall County

Grand Island · pop. 62k

North Platte · pop. 34k

About this site's data and estimates. The Property Tax Almanac is an independent editorial reference. It is not affiliated with any government agency, tax assessor, or tax preparation service. The calculators and data on this site are informational and are not a substitute for advice from a qualified tax professional, attorney, or your official county assessor or appraisal district.

Accuracy, sources, and scope. Source years and review coverage vary. A record’s update date is not confirmation of its tax year. Reviewed guides identify their official sources and calculation limits; other records may have incomplete source documentation. See our methodology and review process.

How to use these estimates. Read the scope of each tool: it may use a representative district, a historical rate, or hypothetical inputs. County benchmarks are not a parcel-specific tax quote. Confirm the taxable value, taxing districts, applicable year, exemptions and additional charges with the responsible local office before relying on an estimate.

No legal or tax advice; no warranty. Nothing on this site constitutes legal, tax, financial, investment, or real estate advice. The Property Tax Almanac, its authors, and its publisher make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability, or availability of the content on this site. Any reliance you place on the information is strictly at your own risk. We are not liable for any loss or damage — including without limitation, indirect or consequential loss or damage — arising from the use of this site or from decisions made based on its content.

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