| County | Residential | Commercial | Agricultural | Special Value |
|---|---|---|---|---|
| Adams | - | - | - | |
| Antelope | - | - | - | |
| Arthur | - | - | - | |
| Banner | - | - | - | |
| Blaine | - | - | - | |
| Boone | - | - | - | |
| Box Butte | - | - | - | |
| Boyd | - | - | - | |
| Brown | - | - | - | - |
| Buffalo | - | - | - | - |
| Burt | - | - | - | - |
| Butler | - | - | - | |
| Cass | - | - | - | - |
| Cedar | - | - | - | |
| Chase | - | - | - | |
| Cherry | - | - | - | |
| Cheyenne | - | - | - | |
| Clay | - | - | - | |
| Colfax | - | - | - | |
| Cuming | - | - | - | - |
| Custer | - | - | - | |
| Dakota | - | - | - | - |
| Dawes | - | - | - | - |
| Dawson | - | - | - | - |
| Deuel | - | - | - | |
| Dixon | - | - | - | |
| Dodge | - | - | - | - |
| Douglas | - | - | - | - |
| Dundy | - | - | - | |
| Fillmore | - | - | - | |
| Franklin | - | - | - | |
| Frontier | - | - | - | |
| Furnas | - | - | - | - |
| Gage | - | - | - | - |
| Garden | - | - | - | - |
| Garfield | - | - | - | - |
| Gosper | - | - | - | |
| Grant | - | - | - | |
| Greeley | - | - | - | |
| Hall | - | - | - | |
| Hamilton | - | - | - | |
| Harlan | - | - | - | |
| Hayes | - | - | - | |
| Hitchcock | - | - | - | |
| Holt | - | - | - | |
| Hooker | - | - | - | |
| Howard | - | - | - | - |
| Jefferson | - | - | - | |
| Johnson | - | - | - | |
| Kearney | - | - | - | |
| Keith | - | - | - | - |
| Keya Paha | - | - | - | - |
| Kimball | - | - | - | |
| Knox | - | - | - | |
| Lancaster | - | - | - | - |
| Lincoln | - | - | - | - |
| Logan | - | - | - | |
| Loup | - | - | - | |
| Madison | - | - | - | - |
| McPherson | - | - | - | |
| Merrick | - | - | - | - |
| Morrill | - | - | - | |
| Nance | - | - | - | |
| Nemaha | - | - | - | |
| Nuckolls | - | - | - | |
| Otoe | - | - | - | - |
| Pawnee | - | - | - | |
| Perkins | - | - | - | |
| Phelps | - | - | - | |
| Pierce | - | - | - | |
| Platte | - | - | - | - |
| Polk | - | - | - | - |
| Red Willow | - | - | - | |
| Richardson | - | - | - | |
| Rock | - | - | - | |
| Saline | - | - | - | |
| Sarpy | - | - | - | - |
| Saunders | - | - | - | - |
| Scotts Bluff | - | - | - | - |
| Seward | - | - | - | - |
| Sheridan | - | - | - | |
| Sherman | - | - | - | - |
| Sioux | - | - | - | |
| Stanton | - | - | - | |
| Thayer | - | - | - | |
| Thomas | - | - | - | |
| Thurston | - | - | - | |
| Valley | - | - | - | |
| Washington | - | - | - | - |
| Wayne | - | - | - | |
| Webster | - | - | - | - |
| Wheeler | - | - | - | |
| York | - | - | - | - |
