Air Carrier and Car Line 2024 Tax Distributed to Counties in 2025
The monies collected for car line and air carrier taxes are transferred to the Nebraska counties during April and August of each year, by the State Treasurer's office.
Air carrier taxes are distributed to the credit of the county's general fund proportionate to the amount the total property taxes levied in the county bears to the total property taxes levied in the state as a whole, pursuant to Neb. Rev. Stat. § 77‑1250.
Car line taxes are distributed to the various political subdivisions based upon the ratio of railroad taxes levied in the county or subdivision compared the state's total railroad taxes levied, pursuant to Neb. Rev. Stat. § 77‑684.
Air Carrier Tax Distribution Summary by County
2024 Tax Distributed in 2025 - 1st Half
Excel
2024 Tax Distributed in 2025 - 2nd Half - Available August 2025
Excel - Available August 2025
Car Line Tax Distribution Summary by County
2024 Tax Distributed in 2025 - 1st Half
2024 Tax Distributed in 2025 - 2nd Half - Available August 2025
Car Line Tax Distributions for Each County
Procedures for Car Line & Air Carrier Tax Distribution
Prior Year (2023 Tax Distributed in 2024)