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Eighty-nine percent of the cities in Nebraska have fewer than 3,000 people. Nebraska shares this characteristic with five other Midwest states (Kansas, Oklahoma, North and South Dakota, and Iowa). Hundreds of towns have a population of fewer than 1,000.

Nebraska has 4 personal income tax brackets, ranging from 2.56% to 6.84%. Nebraska has a state sales tax of 5.5%. In addition to the state tax, some Nebraska cities assess a city sales and use tax, up to a maximum of 1.5%. One county in Nebraska, Dakota County, levies a sales tax.

All real property located within the state of Nebraska is taxable unless specifically exempted by statute. Since 1992, only appreciable personal property is subject to tax and all other personal property is exempt from tax. Inheritance tax is collected at the county level.

• QuickFacts from the US Census Bureau
• More information about Nebraska on Wikipedia