Figure 1 Ag land tax shift Policy brief — Assessment cap would create more problems than it solves

Shortfalls for schools and other localities, tax shifts and disparate impacts on agricultural land owners would occur under the assessment growth cap proposed in LB 958. Such unintended consequences are why the Lincoln Institute of Land Policy wrote that assessment caps are “among the least effective, least equitable, and least efficient strategies available for providing property tax relief.”
Open-Sky-Report How Nebraska funds K-12 education

OpenSky's "Investing in Our Future: An Overview of Nebraska’s Education Funding System" helps break down the complex issue of K-12 funding in Nebraska in order to promote a dialogue on the vital issue of how we pay for our public schools.
Open Sky Charts Download an updated Nebraska Taxes At A Glance

We recently updated our Nebraska Taxes At A Glance document with current data as well as new graphics.
  • Understanding Nebraska’s budget and tax system










  • Latest from Open Sky Policy Institute...

    Assessment cap creates shortfalls, tax shifts and disparate impact (Soundbites included)

    Posted February 3rd, 2016 by Chuck
    An analysis from OpenSky Policy Institute shows the assessment growth cap proposed in LB 958 would lead to shortfalls for schools and other localities, tax shifts and would treat taxpayers disparately depending on where they live.

    Jo Giles named outreach director, Ross Wilcox joins OpenSky board

    Posted January 22nd, 2016 by Chuck
    Read more about the newest additions to the OpenSky team!

    A Legislative Symposium recap; Dr. Merriman’s slides available for download

    Posted January 8th, 2016 by Chuck
    Tax shifts and other unintended consequences often accompany assessment caps and other attempts to “fix” property taxes, a University of Illinois-Chicago economist told the more than 80 people who attended OpenSky's Legislative Summit at the State Capitol.

    Register to attend our 2016 Legislative Symposium!

    Posted December 16th, 2015 by Chuck
    Reserve your seat for our 2016 Legislative Symposium, which will be held Thursday, Jan. 7 from 2 p.m. to 4 p.m. in the Nebraska State Capitol, Room 1023.