County officials are ideally positioned as the level of government closest to the people, living and working alongside their neighbors in the communities they represent. County courthouses, often located in the heart of Main Street, are visible reminders of a county’s presence and economic contribution.
County-level decisions often have the most direct and lasting impact on everyday life and business, as counties are statutorily mandated to maintain roads and bridges, provide law enforcement, support emergency response, and deliver many other essential services. In fulfilling these responsibilities, counties partner with local businesses—from gravel suppliers and radio communication providers to vehicle dealerships. Through competitive bidding processes, counties support local economies while ensuring fiscal responsibility. In many of our smaller populated counties, county government is also one of the largest employers, contributing significantly to community stability and economic growth.
The work counties do is often underestimated, but it's worth pausing to consider: Without county government, who would ensure the roads are maintained for children to get to school safely, or that agricultural products make it to market? Who would take the lead in response to natural disasters or emergencies across rural Nebraska? And who would be responsible for the safekeeping of jails?
As the Legislature considers changes to the inheritance tax, it’s important to understand the broader implications. Counties receive approximately $93 million annually from inheritance tax revenue, making up about 10% of their overall revenue. This funding directly supports essential services Nebraskans depend on. Without a sustainable replacement, counties may face difficult decisions that could significantly reduce services, impacting not only residents but also the businesses that work in partnership with counties.
With state aid sharply reduced in recent years, counties now rely heavily on property taxes and limited fees (set by the Legislature) to fund services. NACO encourages businesses that work alongside county government to engage in these important policy discussions and help advocate for adequate, stable revenue sources. Counties bridge the gap between Nebraska’s broader policy goals and the specific needs of their communities by helping to create jobs, attract investment, and improve the overall quality of life for Nebraskans.
