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Nebraska Counties Explorer

Lincoln County

Lincoln County Seat (pop.): North Platte (23,390)

Cities, Towns, and Villages (pop.): Brady (383), Hershey (649), Maxwell (257), Sutherland (1,313), Wallace (318), Wellfleet (72)

Courthouse Address and Hours:

301 North Jeffers Street
North Platte, Nebraska 69101
M-F 9:00 am - 5:00 pm

County Board Chairperson: Jerry L. Woodruff

Complete list of county board members

County Board Meetings: Every Monday

View the County's Government Maps

Visit the County Fairgrounds

NACO District: West Central

District President: Cayla Richards, Red Willow Commissioner

District First Vice President: Brett Nason, McPherson County Commissioner

District Second Vice President: Corey Crandall, Keith County Commissioner

District Secretary/Treasurer: Penelope Cooper, Red Willow Deputy County Clerk

NACO Board Representatives: Earl McNutt, Red Willow County Commissioner

Click for a live look at Lincoln County (south of Maxwell)


Population: 34,133
Land area (sq. mi.): 2,564.14
Population per square mile: 13.5


White: 86.5%
African American: 1.3%
American Indian: 1.2%
Asian: 0.9%
Hispanic: 9.8%
Native Hawaiian and Pacific Islander: 0.1%


0-17: 23.5%
18-64: 55.9%
65+: 20.6%


Personal income per capita: $58,484
% of Population in Poverty: 9.4%
# of Housing Units: 16,549
Owner-occupied rate: 67.5%
Median home price: $180,950


Access to broadband (100 Mbps via fiber or cable modem): 85.0%

Sources: National Association of RealtorsNebraska Library Commission, U.S. Bureau of Economic AnalysisU.S. Census Bureau

Employment, Schools, and Child Care

Unemployment rate: 1.9% (as of September 2022)

County Employment Website:

High school graduate or higher: 90.9%

Bachelor's degree or higher: 25.6%

School Districts: Maxwell Public Schools, Maywood Public Schools, McPherson County Schools, Medicine Valley Public Schools, Paxton Consolidated Public Schools, North Platte Public Schools, Stapleton Public Schools, Wallace Public School District 65 R

Countywide child care capacity: 32 providers; 1,185 children

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

Lincoln County Economy

Annual Gross Domestic Product (2020): $2,340,098,000

Ag. Producers (Cattle): 506

Ag. Producers (Crop): 387

Grain Co-ops and Purchasers: Ag Valley, FVC, Hi Line Co-op

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

Electricity Providers: City of North Platte, Custer PPD, Dawson PPD, McCook PPD, Midwest Electric Member Corp., Nebraska PPD

Rail-served Communities: Brady, Dickens, Hershey, Maxwell, North Platte, Wellfleet

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

2022 Levies and Valuation

County levy rate: $0.3141 per $100 of taxable valuation

County property taxes levied: $16,696,339

Total local government property taxes levied: $90,213,865

Total countywide taxable valuation: $5,315,423,416

Click here for all levy rates in Lincoln 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: Mike Jacobson (District 42)
Committees: Banking Commerce and Industry, Natural Resources, Committee on Committees, Legislative Performance Audit, Statewide Tourism And Recreational Water Access and Resource Sustainability (LB406)

Map and statistics for Legislative District 42

Map of all districts in the Nebraska Unicameral Legislature

Lincoln County History

Number of Registered Historic Places:11

Year Founded: 1866

Etymology: Abraham Lincoln (16th U.S. president)

On Jan. 7, 1860 the Territorial Legislature approved the boundaries of Shorter County, the forerunner to Lincoln County. In those days this area was the site of considerable hostilities between the Sioux and Cheyenne Indians and the federal government moved in troops to provide protection for the growing number of settlements along the Platte River Valley.

To accommodate the troops, Fort McPherson was built near Cottonwood Canyon in 1863. In addition to controlling Indian tensions, the soldiers stationed here also were assigned to protect dignitary hunting parties that would occasionally come to the area. Buffalo Bill Cody, a name deeply embedded in the history of this area, served as scout and guide for many of these hunters.

The county was officially organized in 1866 and the name was changed to honor President Abraham Lincoln, who had been assassinated the previous year. The county's boundaries would be redefined again in 1871 to reflect its present dimensions.

Another name long associated with Lincoln County is that of the Union Pacific Railroad. As the railroad pushed west in the 1860s, North Platte developed into one of the prominent railroad towns along the route. It maintains that status today. The railroad's early influence contributed immensely to the development of the county. Evidence of this can be seen in the following excerpts from one of the company's advertisements:

"Union Pacific Railroad ... has land grants direct from the government ... 1,500,000 acres of choice farming lands on the line of the road ... in the Great Platte Valley. Now for sale for cash or credit at low rates of interest. Convenient to markets both east and west. Prices range from $2.50 to $10.00 per acre."

In 1867 the county seat was moved from Cottonwood Springs to North Platte. The county's first courthouse was built in 1874. After the turn of the century plans began being made for the present courthouse, which was completed in 1920.

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License Plate Number: 15

Time Zone: Central

Zoned County: Yes

Number of Veterans: 2,647

Voter Turnout (2022): 51.86%

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

Number of County-Owned Bridges: 74

State Lands (acres): Birdwood Lake WMA (33), Box Elder Canyon WMA (11), Brady Rest Area EB (10.9), Brady Rest Area WB (55.9), Buffalo Bill Ranch SRA (233), Cedar Valley WMA (880), Chester Island WMA (93.86), East Sutherland WMA (34.73), Hansen Memorial Reserve WMA (80), Hershey WMA (133.18), East Hershey WMA (39.84), Fremont Slough WMA (41.04), Jeffrey Lake WMA (4.60), Maloney Reservoir SRA (62.30), Muskrat Run WMA (223), North River WMA (681.13), Pawnee Slough WMA (70), Pawnee Lake SRA (1,268.35), Pawnee Lake WMA (669.15), Platte WMA (241.64), Sutherland Rest Area EB (16.2), Sutherland Rest Area WB (11.4), Wapiti WMA (1,920), Wellfleet WMA (62.57), West Brady WMA (15.38), West Gothenburg WMA (51.17), West Central Research, Extension and Education Center (1,848), West Hershey WMA (21.74), West Maxwell WMA (22.71), West Sutherland Reservoir SRA (105)

Sources: Nebraska Department of Transportation, Nebraska Emergency Management AgencyNebraska Game & Parks CommissionNebraska LegislatureNebraska Office of the CIONebraska Secretary of StateU.S. Department of Veterans Affairs, U.S. National Archives and Records Administration (eCFR)