Sarpy County sets 2026 tax levy at 0.28496; county officials cite $13 million in unfunded state mandates

The Sarpy County Board of Commissioners voted Tuesday to set the county's 2025 total property tax levy rate at 0.28496 for fiscal year 2026, unchanged from the prior year. Sarpy County Chief Financial Officer Dan Tlaikos told commissioners that, based on the assessor’s final valuation, that levy rate would generate $84,359,589 in property taxes and that figure was included in the county’s FY2026 budget.

Tlaikos described public comment at the required LB644 hearing and noted there was strong interest from residents. “I believe we had … something around 25 people who spoke at that hearing,” he said. He and commissioners also discussed state “unfunded mandates,” which Tlaikos estimated at about $13,000,000 for the county; he said that amount is roughly equivalent to $0.04 of the tax levy, or about $42 for every $100,000 of assessed value.

Commissioners and staff noted the hearing format and statutory timing constrain what can be discussed at the LB644 hearing and said many residents expressed frustration with the timing and the postcard notice schedule. At the meeting commissioners raised concerns that the postcard mailing required by statute has a statewide cost they estimated at roughly $1 million and that the schedule often meant some residents received notice late.

Board members also discussed the broader distribution of property tax bills and the recent state school tax credit, which shows on treasurer statements and can reduce the share of property taxes that go directly to local school districts.

After discussion, Commissioner Kelly moved to adopt the resolution setting the levy at 0.28496; Commissioner Mixon seconded. The board voted by voice; the chair called for “Aye” and the clerk announced the motion carried.

The resolution as presented and approved sets the county’s levy rate and the associated revenue estimate; no changes to the levy were made in the motion recorded at the meeting.