Release Front Page Looking for Clarity

To help Nebraskans decode how the state makes budget decisions and creates tax policy, OpenSky Policy Institute has created Looking for Clarity: An Overview of Nebraska Budget and Tax Policy. This easy-to-read primer takes the confusion out of Nebraska’s laws and tax codes and distills it into a concise, manageable summary of how Nebraska collects and spends funds.
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...

    Budget restraint is essential, so is proper public investment

    Posted April 29th, 2016 by Chuck
    In a column that appeared in multiple Nebraska newspapers, OpenSky Executive Director Renee Fry wrote, "Limiting budget growth is responsible and laudable. Tax dollars should never be wasted. But limiting budget growth at the expense of adequate public investments can lead to dire costs that far outweigh the financial price of properly investing in vital public services."

    Want to set up an OpenSky presentation?

    Posted April 25th, 2016 by Chuck
    Learn how to set up an OpenSky presentation for your service club or other group.

    Fact check on debate of property tax bills

    Posted April 5th, 2016 by Chuck
    Last week a lot of numbers and rankings were discussed and reported during debate on LB 958, LB 959 and LB 1067 – bills related to property taxes that were amended and advanced. In this blog, we clarify some of these figures.

    Key bills create significant shortfall in next biennium

    Posted March 29th, 2016 by Chuck
    Lawmakers this week will take up debate on three bill related to property taxes. The measures have some merit but also raise significant concerns as the proposals would dramatically increase our state's budget shortfall and don't spell out how they would be funded.