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Nebraska Counties Explorer

Logan County

Logan County Seat (pop.): Stapleton (267)

Cities, Towns, and Villages (pop.): Gandy (34)

Courthouse Address and Hours:

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

County Board Chairperson: Scott Gaites

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


Population: 687
Land area (sq. mi.): 570.70
Population per square mile: 1.3


White: 96.5%
African American: 0.4%
American Indian: 1.0%
Asian: 0.4%
Hispanic: 5.7%
Native Hawaiian and Pacific Islander: 0.0%


0-17: 22.4%
18-64: 54.0%
65+: 23.6%


Personal income per capita: $60,186
% of Population in Poverty: 9.3%
# of Housing Units: 367
Owner-occupied rate: 77.1%
Median home price: $127,450


Access to broadband (100 Mbps via fiber or cable modem): 55.3%

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

Employment, Schools, and Child Care

Unemployment rate: 1.7% (as of September 2022)

County Employment Website:

High school graduate or higher: 95.1%

Bachelor's degree or higher: 25.6%

School Districts: Arnold Public Schools, Sandhills Public Schools, Stapleton Public Schools

Logan County Economy

Annual Gross Domestic Product (2020): $35,245,000

Ag. Producers (Cattle): 76

Ag. Producers (Crop): 42

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

Electricity Providers: Custer PPD

Sources: 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: $0.3053 per $100 of taxable valuation

County property taxes levied: $1,126,591

Total local government property taxes levied: $4,353,916

Total countywide taxable valuation: $369,012,857

Click here for all levy rates in Logan 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 Insurance, 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

Logan County History

Year Founded: 1885

Etymology: John Logan (U.S. army general)

The boundaries of Logan County were established by the Legislature on Feb. 24, 1885. But it would not be until 45 years to that day that Stapleton would become the county seat.

In the early days following its organization, a site near the eastern boundary with Custer County was slated to be the seat of Logan County's government. Several other precincts also were anxious to hold this honor. The precincts decided to join forces and start a new settlement by the name of Union, with the intent being that it would become the county seat. Jim Gandy of Broken Bow heard of this effort and informed organizers that if they would agree to name the town after him, he would move there and bring with him other businessmen. Since Gandy possessed the capital that was needed, the organizers quickly agreed. The town was chosen as the county seat on July 25, 1885, and Gandy the businessman proceeded to build a courthouse. Gandy the town would serve as the county seat for the next 45 years.

When the Union Pacific Railroad began work in 1911 on a branch line that would run through Logan County, a townsite company was chosen to locate towns along the new route. Gandy was bypassed and instead a town named Stapleton was laid out at the railroad's terminus. Stapleton was located just 3½ miles west of Gandy. As Stapleton began serving a large trade area, two banks, a drug store and several other businesses relocated from Gandy to the rapidly developing new town.

The residents of Stapleton began to promote their town to become the county seat. It took 18 years before a special election was held on May 2, 1929, and their dream became reality. After a court challenge, Stapleton finally became the county seat on Feb. 24, 1930.

Logan County, located on the southern fringe of the Sandhills, is named in honor of Gen. John A. Logan. Many of its early settlers were Civil War veterans who would develop the county with ranches and farms, the same industries that support the area today.

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License Plate Number: 87

Time Zone: Central

Zoned County: Yes

Number of Veterans: 48

Voter Turnout (2022): 61.18%

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

County Library: Logan County Library

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)