Key Points

The chart above shows the 20-year history of state aid to schools and other tax resources, primarily property taxes. Unlike state aid to cities and counties, state aid to schools has increased as a share of school tax resources over the 20-year study period.

The major school finance reforms of the 1990s, LB 1059 (1990) and LB 806 (1997), together with LB 149 (1999) are the primary reasons for this increase. Prior to 1990, school aid was essentially flat, as was the case with city and county aid.