Nebraska State and Local Government Finance Research

In an era of resource scarcity and greater scrutiny of public finance, the Nebraska State & Local Government Finance Lab focuses on municipal, county and special-purpose district revenues, expenditures, debt and reserves. The intent of this research is not to advocate policy or to even study policy decisions, rather to provide a context for budgeting and policy discussions.

Examining Nebraska’s Municipal Finance Picture: Trends in Revenues, Expenditures, Debt and Reserves From 2001-2015

Key Findings:

1. There are currently 528 municipalities in Nebraska and they range in population from one resident in Monowi to over 446,000 in Omaha;
2. When you consider all available resources in 2015, (this includes intergovernmental aid, revenue carry-overs, fees and charges, taxes, etc), only 11 percent was from property taxes;
3. Many municipalities operate enterprises such as water and/or sewer utilities or electric utilities that are funded through charges;
4. Nebraska municipalities had healthy carry-overs (the difference between commitments and available resources) in 2015, equal to 47 percent of total resources available.

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Examining Nebraska’s County Finance Picture: Trends in Revenues, Expenditures, Debt and Reserves from 2001-2015

Key Findings:

1. Nebraska’s counties exhibit very different fiscal patterns depending on their metropolitan status;
2. In 2015, 42 percent of county available resources (this includes intergovernmental aid, revenue carry-overs, fees and charges, taxes, etc) came from the property tax;
3. Counties’ reliance on debt has increased particularly after the Great Recession, however, the pattern varies across metro areas.

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Examining Nebraska’s Special Purpose Districts (SPDs) Finance Picture: Trends in Revenues, Expenditures, Debt and Reserves from 2001-2015

Key Findings:

1. There are currently 1,542 special purpose districts (SPDs) in Nebraska and they vary widely by type: agricultural society, airport authority, historical society, fire district, cemetery district, township, etc.;
2. Given the focus on property taxes in Nebraska, 39 percent of SPD own-source revenues come from the property tax. The remaining portion of SPD own-source revenues come largely from charges, fees and other incomes (e.g., rental and investment);
3. SPDs’ reliance on debt has increased over time. However, the pattern varies across metro areas.

Visualizing Nebraska's Municipal Fiscal Condition

About the Project:

1. Data used in this project are collected from Nebraska Auditor of Public Accounts, Census Data, and American Community Survey (ACS) Data.
2. This project is funded by the UNO Center for Urban Sustainability.
3. Click here to view the financial data.