Boyd County

General

Population: 1,789
Land area (sq. mi.): 539.94
Population per square mile: 3.4

Race

White: 93.7%
African American: 0.2%
American Indian: 1.8%
Asian: 1.4%
Hispanic: 2.6%
Native Hawaiian and Pacific Islander: 0.1%

Age

0-17: 19.0%
18-64: 51.1%
65+: 29.9%

Socioeconomics

Personal income per capita: $74,685
% of population in poverty: 12.9%
# of housing units: 1,224
Owner-occupied rate: 83.8%
Median home price: $100,400

Technology

Access to broadband (100 Mbps via fiber or cable model): 99.4%

Sources: National Association of Realtors, Nebraska Library Commission, U.S. Bureau of Economic Analysis, U.S. Census Bureau

Employment, Schools, and Child Care

Unemployment rate: 2.2% (as of September 2022)

County Employment Website: https://nebraskacounties.org/nebraska-counties/county-employment-opportunities.html

High school graduate or higher: 96.2%

Bachelor's degree or higher: 18.3%

School Districts: Boyd County Schools, Keya Paha Schools

Boyd County Economy

Annual Gross Domestic Product (2020): $103,868,000

Ag. Producers (Cattle): 187

Ag. Producers (Crop): 38

Grain Co-ops and Purchasers: Farmers Union Co-Op Association, Farmers Union Co-Op Elevator Co.

Local Grain Market: Click for today's grain prices in Boyd County

Electricity Providers: City of Spencer, Nebraska PPD, Niobrara Valley Electric Membership Corp.

Sources: National Agricultural Statistics Service (USDA), Nebraska Cooperative Council, Nebraska Coordinating Commission for Postsecondary Education, Nebraska Department of Transportation, Nebraska Office of the CIO, Nebraska Power Review Board, U.S. Bureau of Economic Analysis, U.S. Bureau of Labor Statistics, U.S. Census Bureau

2022 Levies and Valuations

County levy rate: $0.3262 per $100 of taxable valuation

County property taxes levied: $1,963,449

Total local government property taxes levied: $7,098,814

Total countywide taxable valuation: $601,978,692

Click here for all levy rates in Boyd County

County Levy and Taxation Laws

Levy limits

Since 1996, counties and other political subdivisions have been subject to the levy limits listed in Neb. Rev. Stat. § 77-3442 and Neb. Rev. Stat. § 77-3443.

Statutes and regulations

Nebraska Revised Statutes (Chapter 77)

Nebraska Administrative Code (Title 350)

Local tax reductions, exemptions, and credits:

Neb. Rev. Stat. § 76-902(5)(a) (Deed "stamp tax" exemption): "The [stamp tax] shall not apply to: ... (5)(a) Deeds between spouses, between ex-spouses for the purpose of conveying any rights to property acquired or held during the marriage, or between parent and child, without actual consideration therefor."

Neb. Rev. Stat. § 77-201(2) (Valuation of agricultural land and horticultural land): "Agricultural land and horticultural land as defined in section 77-1359 shall constitute a separate and distinct class of property for purposes of property taxation, shall be subject to taxation, unless expressly exempt from taxation, and shall be valued at seventy-five percent of its actual value, except that for school district taxes levied to pay the principal and interest on bonds that are approved by a vote of the people on or after January 1, 2022, such land shall be valued at fifty percent of its actual value."

Neb. Rev. Stat. § 77-6703(1) (Tax credit for school district taxes paid): "(1) For taxable years beginning or deemed to begin on or after January 1, 2020, under the Internal Revenue Code of 1986, as amended, there shall be allowed to each eligible taxpayer a refundable credit against the income tax imposed by the Nebraska Revenue Act of 1967 or against the franchise tax imposed by sections 77-3801 to 77-3807. The credit shall be equal to the credit percentage for the taxable year, as set by the department under subsection (2) of this section, multiplied by the amount of school district taxes paid by the eligible taxpayer during such taxable year."

Sources: Nebraska Department of Revenue

State Senator: Tom Brewer (District 43)
Committees: Agriculture, Business and Labor, Government, Military and Veterans Affairs

Map and statistics for Legislative District 43

Map of all districts in the Nebraska Unicameral Legislature

Boyd County History

Number of Registered Historic Places: 5

Year Authorized: 1891

Year Organized: 1891

Etymology: James Boyd (Nebraska’s 8th Governor)

     One of Boyd County’s defining characteristics is its unique geography. Bordered by the Missouri River to the northeast and the Niobrara River to the South, the county measures 48 miles from east to west, but only 6-15 miles north to south. As implied by the name of the county’s seat, Butte, there are several rock formations across the county, some of which reach 200 high. These buttes are composed of multiple layers of hard rock, sand, clay, and shale, consistent with other formations caused by wind and weather erosion.

     As with most Nebraska counties, Boyd County was originally inhabited by Native Americans. In the 1880’s, the U.S. government wanted to open the Sioux Reservation for settlement. However, the Sioux resisted, concerned about the scarcity and allocation of the area’s natural resources. Local accounts recall the Sioux chief’s plea, “We cannot eat dirt.” Pressure from government and military officials mounted, and the Sioux tribe eventually acquiesced.

     In 1891, the Nebraska Legislature organized the county and named it after then-Governor James E. Boyd. Although Nebraska gained territory from South Dakota in 1867, the state line had not been accurately surveyed in 1895. For a time, settlers in some parts of Boyd County were unsure of their actual state of residence. Today, Boyd County is part of a seven-county area referred to as the “Nebraska Outback” by a tourism campaign highlighting the region’s natural beauty, frontier landscapes, and remote destinations.

Highlight an important program in your county in this space! Send an email to:

luke.bonkiewicz@nebraskacounties.org

License Plate Number: 63

Time Zone: Central

Zoned County: Yes

Number of Veterans: 168

Voter Turnout (2022): 71.01%

Emergency Mgt. Planning, Exercise and Training (PET) Region: North Central/Sandhills

Number of County-Owned Bridges: 44

Number of County-Owned Dams: 2

State Lands (acres): Hull Lake WMA (5.5), Parshall Bridge WMA (226.51), Sunshine Bottoms WMA (4.94)

Sources: Nebraska Department of Transportation, Nebraska Emergency Management Agency, Nebraska Game & Parks Commission, Nebraska Legislature, Nebraska Office of the CIO, Nebraska Secretary of State, U.S. Department of Veterans Affairs, U.S. National Archives and Records Administration (eCFR)