Nebraska is divided into 93 counties. The state's postal abbreviation is NE and its Federal Information Processing Standards (FIPS) state code is 31. Counties are the primary sub‑state units for local administration and are the framework used for property records, courts, elections, law enforcement and certain public works.
Functions and responsibilities
County governments in Nebraska typically perform a similar set of core functions. They maintain local roads and bridges, administer county courts and jails, collect property taxes, record land documents, provide social and health services, and run elections. Sheriffs, county clerks, treasurers and assessors are commonly elected officials who manage these duties.
- Public safety and law enforcement (sheriff's offices)
- Road and infrastructure maintenance
- Property assessment and record keeping
- Local courts, jails and social services
- Administration of elections
Counties vary widely in population and land area. Urban counties containing Omaha and Lincoln carry different responsibilities and budgets than rural counties with scattered small towns and agricultural land. Notable counties by population and administration include Douglas County (which contains Omaha) and Lancaster County (which contains the state capital, Lincoln).
Origins and organization
Most Nebraska counties were created during the 19th century as the territory was organized and settled; many were named for political leaders, early settlers, geographic features, or Native American words. County government structures commonly include a board of commissioners or supervisors, and some counties also use township subdivisions for local governance.
For a complete enumerated list of county names and seats, see the official county listing and resources. A compiled list of all 93 counties is available from state and reference sources; consult the full county list here and state government pages here. General information about the state can be found here.
When using county data, note that boundaries, responsibilities, and administrative arrangements can change over time. For current legal or administrative matters, always check official county or state websites or contact county offices directly.