How Property Tax Works
Boyd County, Nebraska operates under the state's property tax system to fund essential local services including schools, county government operations, fire protection, and other municipal services. Property taxes are the primary source of revenue for these local government functions, with funds distributed among various taxing entities based on established levy rates.
The property tax rate in Boyd County for tax year 2025 is approximately 0.9891%, though actual rates vary by location within the county due to different combinations of special taxing districts such as school districts, natural resource districts, and municipal boundaries. Property owners may be subject to different total tax rates depending on which special districts serve their specific property location. Nebraska assesses property at actual value (market value) with various tax credits available to qualifying property owners who submit the required applications.