The pie chart above describes the services that counties spend tax dollars to provide. The largest functional category of spending is "General government," which includes services provided by counties for the state and other local governments. For example, in Nebraska, counties are responsible for recording deeds, liens, and other title documents, registering motor vehicles, assessing property, and collecting property and motor vehicle taxes. All these activities are considered general government even though part of the cost perhaps should be allocated to other governments that benefit from the activity.

"Roads and streets" and "health and human services" each account for about 23 percent of total county spending. In many cases, health and human services spending by counties is a tax subsidy for county health care facilities like hospitals or nursing homes.

"Public Safety" spending makes up 18 percent of county spending. Other categories are less significant.