Gosper County

General

Population:  1,803
Land area (sq. mi.):  458.16
Population per square mile:  3.9

Race & Age

Race  2024

White:  89.8%
African American:  0.0%
American Indian:  0.3%
Asian:  0.6%
Hispanic:  7.4%
Native Hawaiian and Pacific Islander:  0.0%
Two or More Races:  1.9%

Age  2024

0-17:  20.7%
18-64:  49.5%
65+:  27.0%

Households

Total households:  836  2024
With one child:  70  2023
With 2+ children:  110  2023
With seniors (65+):  130  2023

Socioeconomics

Median household income:  $77,500  2024
% of Population in Poverty:  8.9%  2024
# of Housing Units:  1,212  2024
Owner-occupied rate:  75.5%  2024
Median home price:  $237,930  Q4 2025
2025 building permits for detached single family homes:  7
2025 building permits for non-detached housing units:  10 (townhouse, duplex, or apt. unit)

Technology

Access to broadband (100 Mbps via fiber or cable modem):  69.2%  2025

Sources: National Association of Realtors, Nebraska Department of Revenue, Nebraska Legislature, Nebraska Library Commission, U.S. Bureau of Economic Analysis, U.S. Census Bureau (building permits), U.S. Census Bureau (demographics), U.S. Census Bureau (municipalities)

Employment, Schools, and Child Care

Unemployment rate:  4.4%  February 2026

County Employment Website:  https://co.gosper.ne.us/webpages/links/public_notices.html

High school graduate or higher:  97.9%  2024

School Districts:  Arapahoe Public Schools, Bertrand Public Schools, Cambridge Public Schools, Elwood Public Schools, Eustis-Farnam Public Schools, Lexington Public Schools, Southern Valley Schools

Bachelor's degree or higher:  27.4%  2024

Community College Service Area:  Central Community College

Countywide child care capacity:  7 providers; 97 children  2026

Find child care:  For a list of child care providers in your zip code, visit Nebraska DHHS or the Nebraska Resource and Referral System.

Gosper County Economy

Annual Gross Domestic Product (GDP):  $122,870,000  2024

Nonfarm Small Business Receipts:  $18,103,808  2023

Nonfarm Wage Income:  $40,193,000  2022

Farm and Ranch Commodity Sales Receipts:  $163,437,000  2022

Farm and Ranch Operations (Non-Sales) Receipts:  $8,756,000  2022

• For components of nonfarm small business receipts, nonfarm wage income, and farm & ranch commodity sales and operations receipts, see "Notes" below.

Grain Elevators by Location (bushels capacity):

• Smithfield: CHS (1,342,000)
• (1 bushel = 56 lbs. corn/sorghum, 60 lbs. soybeans/wheat; % max. moisture = 18% beans, 15.5% corn, 14% sorghum/soybeans, 13.5% wheat)

Railroad Miles:  20.72 main, 1.00 side

• Places with Railroad Service:  Elwood, Smithfield

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

Cattle Producers: 151

• Pastureland Cash Rent (avg.): $41/acre/yr

Crop Producers: 139

• Dryland Cash Rent (avg.): $83/acre/yr
• Irrigated Land Cash Rent (avg.): $280/acre/yr

Electricity Providers: Dawson PPD, Southern PPD, Twin Valleys PPD

Irrigation and Drinking Water

Rural Irrigation/Livestock Wells:  973  2026

Rural Commercial/Industrial Wells:  154  2026

Rural Drinking Water Wells:  7  2026

Drinking Water Utility Connections:  505 Residential; 41 Commercial; 0 Industrial  2024

Irrigation/Livestock Wells per Square Mile:  2.12  2026

Surface Water Diversions (Irrigation):  29  2024

Click for real time:

Groundwater level data at Rd. 420 & Dr. 728 (15 mi. southwest of Elwood)

Groundwater level data at Rd. 417 & 726 Rd. (18.5 mi. southwest of Elwood)

Notes

Gosper County Economy

• Nonfarm small business receipts are reported by partnerships and sole proprietorships. They do not include receipts reported by cooperative associations.
• Nonfarm wage income is reported based upon the wage earner's residential address; therefore, it also includes wages earned by Gosper County residents in other counties or states, but it excludes wages earned in Gosper County by residents of other counties or states.
• Nonfarm wage income excludes wages earned by anyone claimed as a dependent.
• Farm and ranch commodity sales receipts and operations receipts are reported based upon the farm or ranch owner's principal county of operations; therefore, those figures also include receipts reported by producers operating principally in Gosper County for their production in other counties or states, but the figures exclude receipts reported for production in Gosper County by producers operating principally in other counties or states.

Irrigation and Drinking Water

• A rural irrigation well is any well intended for irrigating crops that, either on its own or as part of a set of commingled wells, is capable of pumping more than fifty (50) gallons of water per minute (gpm). Note that some rural commercial/industrial wells are also capable of pumping more than 50 gpm. In Nebraska, the owner of any well--or set of commingled wells--that is capable of pumping more than 50 gpm must register the well(s) with the state government and have a permit for the well(s) from the local natural resource district (NRD).
• Rural livestock wells and rural drinking water (also known as "domestic") wells are not allowed to pump more than 50 gpm unless permitted by the local NRD. Each rural drinking water well usually serves one single family home, though in rare cases a rural drinking water well serves multiple homes.
• Data on rural livestock wells and rural drinking water wells may be incomplete for wells drilled prior to September 9, 1993. State law does not require wells drilled prior to that date to be registered with the state government if the wells are not capable of pumping more than 50 gpm. Neb. Rev. Stat. § 46-735; see Laws 1993, LB 131, § 25.

Sources: National Agricultural Statistics Service (USDA), Nebraska Cooperative Council, Nebraska Coordinating Commission for Postsecondary Education, Nebraska Department of Health and Human Services, Nebraska Department of Revenue, Nebraska Department of Transportation, Nebraska Office of the CIO, Nebraska Power Review Board, Nebraska Public Service Commission, U.S. Bureau of Economic Analysis, U.S. Bureau of Labor Statistics, U.S. Census Bureau, U.S. Energy Information Administration, U.S. Department of the Treasury (IRS), Warehouse and Commodity Management Division (USDA)

2025 Levies and Valuation

County levy rate:  $0.160 per $100 of taxable valuation

County property taxes levied:  $2,060,308

Total local government property taxes levied:  $11,607,593

Total countywide taxable valuation:  $1,287,047,051

Click here for all levy rates in Gosper 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: Teresa J. Ibach (District 44)

Committees

• Agriculture
• Business and Labor
• Revenue
• Committee On Committees
• Reference
• Rules
• Executive Board

Map and statistics for Legislative District 44

Map of all districts in the Nebraska Unicameral Legislature

Gosper County History

Number of Registered Historic Places: 1

Year Authorized: 1873

Year Organized: 1881

Etymology: John Gosper (Nebraska secretary of state)

     The history of Gosper is one of abrupt population shifts, subsequent grappling over the county seat, and the rise and fall of ambitious towns. In 1873, the Nebraska Legislature authorized the organization of Gosper County, named after John Gosper, Nebraska’s then-Secretary of State. Since Daviesville was operating the area’s primary post office, it made sense to designate it as the county seat. A few months later, the county board authorized the construction of a courthouse but failed to secure sufficient funding, forcing officials to maintain county records in their homes and offices. Daviesville would never see a courthouse. A rival settlement named Homerville emerged and enjoyed a minor population boom in anticipation of the railroad. In 1882, Homerville eclipsed Daviesville by seizing the county seat, and the latter never recovered, fading into the pages of Gosper County history. 

     However, Homerville would soon follow suit, for the railroad never arrived and instead passed through a town named Elwood, platted in 1885. Elwood began attracting large numbers of settlers, and 1888, it won the county seat from Homerville, who protested the outcome by filing an injunction that merely delayed the inevitable. In 1889, construction crews demolished the Homerville courthouse and transported the lumber to Elwood, where it was used to erect the new courthouse. Elwood began consolidating the county’s population, leaving the town of Smithfield as the only other village in Gosper county.

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Local Highlights

License Plate Number:  73

Time Zone:  Central

Number of Veterans:  115  2025

Zoned County:  Yes

Number of County-Owned Bridges:  60

Number of County-Owned Dams:  12

Election Data

General Election Turnout:  80%  2024

Total Registered Voters:  1,400  2024

Number of Precincts:  3  2024

Number of Election Day Polling Places:  3  2024

Land Area per Polling Place (avg.):  152.72 sq. miles

Emergency Mgt. Planning, Exercise and Training (PET) Region: South Central

Natural Resource District: Tri-Basin NRD

State Lands (acres): East Canyon Lakes WMA (10.30), Elwood Reservoir WMA (724), Johnson Lake SRA (68)

Federal Lands (acres): Elley WPA (60), Peterson Basin WMA (1,156.09), Victor Lakes WPA (237.50)

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. Election Assistance Commission, U.S. National Archives and Records Administration (eCFR)