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Nebraska Counties Explorer

Sherman County

Sherman County Seat (pop.): Loup City (1,053)

Cities, Towns, and Villages (pop.): Ashton (198), Hazard (57), Litchfield (220), Rockville (89)

Courthouse Address and Hours:

630 O Street
Loup City, Nebraska 68853
M-F 8:30 am - 4:30 pm

County Board Chairperson: Kenneth Kaslon

Complete list of county board members

County Board Meetings: 2nd Wednesday & 4th Tuesday

View the County's Government Maps

Visit the County Fairgrounds

NACO District: Central

District President: Royce Gonzales, Nuckolls County Clerk of the District Court

District Vice President: Carrie Miller, Nuckolls County Clerk, Register of Deeds, Election Commissioner 

District Secretary/Treasurer: Kali Bolli, Garfield County Assessor

NACO Board Representatives: Diana Hurlburt, Garfield County Commissioner


Population: 2,964
Land area (sq. mi.): 565.85
Population per square mile: 5.2


White: 95.2%
African American: 0.7%
American Indian: 0.5%
Asian: 0.4%
Hispanic: 2.7%
Native Hawaiian and Pacific Islander: 0.0%


0-17: 21.4%
18-64: 51.6%
65+: 27.1%


Personal income per capita: $60,225
% of Population in Poverty: 11.4%
# of Housing Units: 1,794
Owner-occupied rate: 73.9%
Median home price: $107,480


Access to broadband (100 Mbps via fiber or cable modem): 60.2%

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: 92.6%

Bachelor's degree or higher: 21.6%

School Districts: Arcadia Public Schools, Central Valley Public Schools, Centura Public Schools, Litchfield Public Schools, Loup City Public Schools, Pleasanton Public Schools, Ravenna Public Schools

Countywide child care capacity: 3 providers; 34 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.

Sherman County Economy

Annual Gross Domestic Product (2020): $117,668,000

Ag. Producers (Cattle): 216

Ag. Producers (Crop): 179

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

Electricity Providers: Custer PPD, Dawson PPD, Loup Valleys Rural PPD, Nebraska PPD

Rail-served Communities: Hazard, Litchfield

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: $0.2841 per $100 of taxable valuation

County property taxes levied: $2,790,163

Total local government property taxes levied: $13,061,278

Total countywide taxable valuation: $982,232,306

Click here for all levy rates in Sherman 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 Briese (District 41)
Committees: Education, Revenue, Reference, Executive Board, Legislative Performance Audit, Legislature's Planning Committee

Map and statistics for Legislative District 41

Map of all districts in the Nebraska Unicameral Legislature

Sherman County History

Number of Registered Historic Places: 5

Year Founded: 1872

Etymology: William Sherman (U.S. army general)

The origins of Sherman County are said to have begun with a group of men who lived in Grand Island in the early 1870s. These men organized a settlement plan for the Middle Loup River Valley and secured the necessary authority from Gov. Robert Furnas and the Legislature to proceed in early 1873. When the county was formally organized it was named after Civil War hero Gen. William Tecumseh Sherman, who once commanded cavalry troops in Nebraska.

In the county's first official election, held on April 1, 1873, a mere 13 votes were cast. Elected to office were three commissioners, a clerk, judge, treasurer, sheriff, surveyor, coroner and superintendent of public instruction. By the following year the county had its first courthouse, built at a cost of $5,000. But on the same day commissioners accepted a bid to furnish the building, it was destroyed by fire. It would be four years before the structure to be replaced.

The Loup River, which cuts across the county diagonally, was responsible for attracting many of the area's first settlers. The fertile valley soil and the plentiful supply of water made the area a prime location for early farmers. Irrigation further enhanced the county's farm economy when it made its first appearance in 1895. This early irrigation system consisted of a ditch being dug between Arcadia and Loup City and water being diverted from the Loup River.

Irrigation would once again become an important part of the county's history in 1932 when the Middle Loup Power and Irrigation Company was created and in 1959 when work began on the Sherman Dam and Reservoir.

The courthouse that was built in Loup City in 1878 would be outgrown by the county as the 1900s began. Efforts would begin to replace the existing building with a courthouse that could accommodate all county offices and the expanding volume of records. Construction began in 1920 on what is the present courthouse. The tan brick building with terra cotta trim was formally dedicated on Oct. 8, 1921.


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License Plate Number: 56

Time Zone: Central

Zoned County: Yes

Number of Veterans: 216

Voter Turnout (2022): 62.18%

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

Number of County-Owned Bridges: 80

Number of County-Owned Dams: 1

State Lands (acres): Sherman Reservoir WMA (3,180)

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)