Agricultural Economics Department


Date of this Version

June 2006


Published in Cornhusker Economics, 06/14/2006. Produced by the Cooperative Extension, Institute of Agriculture and Natural Resources, Department of Agricultural Economics, University of Nebraska–Lincoln.


Nebraska continues to be one of the highest states in terms of its dependency on property taxation for funding governmental functions. For agricultural real estate property owners, this tax can, and often does, become quite burdensome since it does not relate directly to the level of income earnings (off the land) or the benefits received (the majority of property tax obligations are for public schools and not propertyenhancing services like police and fire protection, roads/bridges, etc.). It is little wonder that rural citizens are particularly concerned about it.