Bureau of Business Research


Date of this Version



Business in Nebraska vol. 56, no. 652


Copyright 2000 by Bureau of Business Research, University of Nebraska.


Does school district size make a difference in terms of per-student cost? What is a district's property tax incidence-who pays for education? Do geographic size and the rurallurban character of a district influence the property tax burden on landowners? These are some of the questions that a new comprehensive database being developed at BBR are intended to answer.

The purpose of this article is to generally describe the structure of Nebraska's public school system and the property taxes that support it; to introduce this new database; and to offer some preliminary observations. This database is available on BBR's website: www.bbr.unl.edu. Click on Public School Expenditures and Property Tax Data.

School Districts and Property Taxes

The Database

Preliminary Findings

Research Agenda