The Lancaster County Board unanimously approved a property tax rate for next year of 26.6576 cents per $100 valuation at a Thursday meeting.

That's close to an eighth of a cent drop from the current 27.53 cents per $100 valuation rate. 

The County Board is the first of the three major local governmental units that use property taxes to approve its tax rate for 2018.

The city of Lincoln is expected to drop its tax rate by about 1.7 cents, to 31.7 cents per $100 valuation, based on the budget approved on a 5-2 vote last month. 

The Lincoln Public School Board has indicated it will keep its property tax rate level, at around $1.25 per $100 in valuation, taking full advantage of a more an 8.7 percent increase in total values countywide. 

Most of that property value increase comes from higher assessed home values. The Lancaster County assessor reassessed homes a year ahead of the regular three-year schedule because of the rapidly rising prices of homes in the local market. The assessor is required by state law to keep property assessments for tax purposes as close to market value as possible.

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Together, the school district, city and county are responsible for more than 90 percent of every Lincoln property owner's total tax bill.  

More than 61 percent of the property tax revenue goes to LPS; the city uses about 16.4 percent and the county about 13.5 percent. 

The Lancaster County Board provides funding for county agencies headed by elected officials, including the sheriff's office; county engineer, who maintains county roads and bridges; the county attorney and the public defender's offices. The county also operates the county jail and a number of justice programs. 

Reach the writer at 402-473-7250 or

On Twitter @LJSNancyHicks.



Nancy Hicks reports on Lincoln city government, but she’s been following the leaders of local and state government for more than 40 years.

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