The Product of Property Tax: How Property Tax Affects Agricultural Production in Nebraska

Authors

James L. Kriz, University of Nebraska-LincolnFollow

First Advisor

Ross Miller

Committee Members

Dona-Gene Barton, Kevin Smith

Date of this Version

5-2025

Document Type

Thesis

Citation

A thesis presented to the faculty of the Graduate College at the University of Nebraska in partial fulfillment of the requirements for a degree of Master of Arts

Major: Political Science

Under the supervision of Professor Ross Miller

Lincoln, Nebraska, May 2025

Comments

Copyright 2025, James L. Kriz. Used by permission

Abstract

The question of what level of property tax is acceptable has become an increasingly prominent question within agriculture, which is shown by the rise of interest groups and bill introduction in Nebraska. As such, this paper examines how property taxes affect Nebraska's agricultural output. The study employs a quantitative analysis of all Nebraska counties over 21 years from 2000 to 2020. This study hypothesizes that as property tax rates increase, farm outputs will decrease. The study offers a new analysis in an understudied subsection of the agriculture policy literature and points towards a new direction in which the field can improve. The findings support the hypothesis in two of the four crops, corn, and soybeans, which are two of the primary crops produced in Nebraska. With the property tax debate taking center stage in Nebraska’s political climate, these results highlight the concrete impacts that current and future policy decisions have on agriculture within the state.

Advisor: Ross Miller