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County · Nebraska

Lancaster County

Lancaster County is a county in Nebraska. It pays for police, public works, health and human services and libraries. In fiscal year 2024, Lancaster County collected $107.7M in taxes and spent $206.1M.

Collected and spent

In fiscal year 2024, Lancaster County collected $107.7M in taxes and spent $206.1M.

Collected
$107.7M
Fiscal year 2024 · taxes
Spent
$206.1M
Fiscal year 2024

Where the money comes from

One tax.

Property tax
$0.35 per $100 of value
Source · Nebraska Department of Revenue — Property Assessment Division, Lancaster County 2024 property tax. Read on June 5, 2026.
DetailsLancaster County 2024 property tax — county general levy modeled at 3.5 mills/$1,000 AV. Verify at Lancaster County Assessor

Where it goes

Eight service lines.

Police
$104.0M
Public works · Capital outlay
$33.1M
General government
$27.4M
Public works · Current operating
$19.5M
Health and human services
$12.6M
Debt service · past obligation
$6.3M
Library
$3.1M
Other
$0.2M

Bars in both tables share one scale. Hatched lines pay for past obligations, not current services.

Source · Lancaster County, Nebraska. Read on June 22, 2026.
DetailsLancaster County, Nebraska — Financial Statements With Supplementary Information and Independent Auditor's Report, Year Ended June 30, 2024 — Statement of Revenues, Expenditures and Changes in Fund Balances, Total Governmental Funds column — amounts in actual dollars (not thousands) — Auditor: Allen, Gibbs & Houlik, L.C., report dated March 31, 2025

Who decides

The 5 Commissioners run county government. They adopt the budget and set the tax levy. The same board also hears tax value appeals.

Sean Flowerday
Commissioner, District 1
Next election
November 3, 2026
Christa Yoakum
Commissioner, District 2
Next election
November 3, 2026
Matt Schulte
Commissioner, District 3
Next election
November 3, 2026
Chelsea Johnson
Commissioner, District 4
Next election
November 3, 2026
Rick Vest
Commissioner, District 5
Next election
November 3, 2026
Source · Lancaster County, Lancaster County Board of Commissioners page, Board Responsibilities. Read on October 10, 2026.
DetailsLancaster County Board of Commissioners page, Board Responsibilities; Neb. Rev. Stat. §77-1501 (read 2026-10-10)

When decisions happen

The board files its adopted budget by September 30. It sets the county tax levy by October 20.

Each yearThe county budget year runs July 1 to June 30.
November 3, 2026Election for 5 seats

How to reach it

Board of Commissioners office
Phone
Email the Board of Commissioners
Online form
Board of Commissioners, 555 S 10th Street, Room 110, Lincoln, NE 68508
Mailing address
Source · State of Nebraska, Neb. Rev. Stat. §23-1303(1), county fiscal year, and §13-508(1), budget filing date. Read on October 10, 2026.
DetailsNeb. Rev. Stat. §23-1303(1), county fiscal year, and §13-508(1), budget filing date (read 2026-10-10)

Also on this tax bill

A Lancaster County address pays these governments too. Which school districts and cities apply depends on the address.

On every bill in Lancaster County

On some bills, depending on the address

School districts: 9

Waverly School District 145Not in Who Taxes Me yet
Norris School District 160Not in Who Taxes Me yet
Lincoln Public SchoolsSchool district
Crete Public SchoolsNot in Who Taxes Me yet
Raymond Central Public SchoolsNot in Who Taxes Me yet
Malcolm Public SchoolsNot in Who Taxes Me yet
Palmyra District OR-1Not in Who Taxes Me yet
Milford Public SchoolsNot in Who Taxes Me yet
Wilber-Clatonia Public SchoolsNot in Who Taxes Me yet

Cities: 1

Sources

Collected
Lancaster County, Nebraska. Read on June 22, 2026.
DetailsLancaster County, Nebraska — Financial Statements With Supplementary Information and Independent Auditor's Report, Year Ended June 30, 2024 — Statement of Revenues, Expenditures and Changes in Fund Balances, Total Governmental Funds column — amounts in actual dollars (not thousands) — Auditor: Allen, Gibbs & Houlik, L.C., report dated March 31, 2025
Spent
Lancaster County, Nebraska. Read on June 22, 2026.
DetailsLancaster County, Nebraska — Financial Statements With Supplementary Information and Independent Auditor's Report, Year Ended June 30, 2024 — Statement of Revenues, Expenditures and Changes in Fund Balances, Total Governmental Funds column — amounts in actual dollars (not thousands) — Auditor: Allen, Gibbs & Houlik, L.C., report dated March 31, 2025
Taxes
Nebraska Department of Revenue — Property Assessment Division, Lancaster County 2024 property tax. Read on June 5, 2026.
DetailsLancaster County 2024 property tax — county general levy modeled at 3.5 mills/$1,000 AV. Verify at Lancaster County Assessor
Who decides
Lancaster County, Lancaster County Board of Commissioners page, Board Responsibilities. Read on October 10, 2026.
DetailsLancaster County Board of Commissioners page, Board Responsibilities; Neb. Rev. Stat. §77-1501 (read 2026-10-10)
When decisions happen
State of Nebraska, Neb. Rev. Stat. §23-1303(1), county fiscal year, and §13-508(1), budget filing date. Read on October 10, 2026.
DetailsNeb. Rev. Stat. §23-1303(1), county fiscal year, and §13-508(1), budget filing date (read 2026-10-10)
How to reach it
Lancaster County, Lancaster County Board of Commissioners page, Contact Us. Read on October 10, 2026.
DetailsLancaster County Board of Commissioners page, Contact Us (read 2026-10-10)
What it does
Lancaster County, Nebraska. Read on June 22, 2026.
DetailsLancaster County, Nebraska — Financial Statements With Supplementary Information and Independent Auditor's Report, Year Ended June 30, 2024 — Statement of Revenues, Expenditures and Changes in Fund Balances, Total Governmental Funds column — amounts in actual dollars (not thousands) — Auditor: Allen, Gibbs & Houlik, L.C., report dated March 31, 2025

To act on what you have read

Who Taxes Me describes. These three tools, made by the same team, are where you can do something about it. Each opens in a new tab.