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Nebraska · Omaha Metro · Missouri River · #179 Most Populous County in the US
Douglas County, Nebraska
Omaha - Warren Buffett's hometown and the financial capital of the Great Plains, where the Union Pacific Railroad built its empire and Berkshire Hathaway built its legend. The College World Series, Boys Town, Creighton University, and one of America's most underrated major cities. Property tax, courts, public records, probate, and senior services for Douglas County residents.
Affiliate disclosure: This page contains affiliate links. We may earn a commission if you use them, at no extra cost to you. Our editorial recommendations are independent of these relationships.
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Douglas County's assessment ratio means effective tax rates are low — but incorrect appraisals still cost money. Ownwell manages the appeal with no upfront cost.
Office: Douglas County Emergency Management Agency – Omaha, NE | ema.douglascounty-ne.gov
Services: Coordinates community emergency preparedness, mitigation, response, and recovery; monitors severe weather, outdoor warning sirens, and local hazard risks for the county’s large and dense population, which also draws millions of visitors annually for major sporting and special events.
Roads & Utilities
ROADS & TRANSPORTATION
Roads: Interstates 80, 480, and 680 all converge in Omaha, the county seat and Nebraska’s largest city
Transit: Metro Transit provides bus service throughout Omaha; Eppley Airfield offers commercial air service.
Business & Permits
BUILDING & PERMITS
Office: City of Omaha Building and Development Division – [email protected], (402) 444-5350, OmahaPermits.com
Services: Handles permitting, inspections, code administration, and rental/housing enforcement for all of incorporated Omaha, including formerly annexed Millard and Elkhorn areas; does not cover Ralston, Bennington, Valley, Waterloo, or Boys Town, which maintain separate permitting authorities. Douglas County Environmental Services handles electrical permits for the City of Valley and unincorporated areas via its SmartGov portal.
Veterans Services
VETERANS SERVICES
County VSO: Douglas County Veterans’ Service Office – Omaha, NE
Libraries
LIBRARIES
System: Omaha Public Library – Central Library, Omaha, NE | (402) 444-4800
Services: Genuinely a 13-branch system serving over 450,000 Douglas County residents, with more than 700,000 volumes circulating over 3 million items annually; the new Omaha Central Library, the system’s largest branch, opened April 19, 2026, replacing the former W. Dale Clark Library (built 1977, demolished 2022) on a site adjacent to the Gene Leahy Mall in downtown Omaha; the library’s roots trace back to Omaha’s first library in 1857.
Parks & Recreation
PARKS & RECREATION
Key Assets: Douglas County is genuinely home to Boys Town, one of the most famous child-care organizations in American history – founded on December 12, 1917, by Irish-born priest Father Edward J. Flanagan, who rented a boarding house to shelter five homeless boys regardless of their race or religion; in 1921, Flanagan purchased what became known as Overlook Farm just west of Omaha, and by 1936 the growing community had become its own incorporated Nebraska village, complete with its own elected boy mayor, post office, fire and police departments, farm, schools, and sports complex, still standing today on roughly 900 acres; Boys Town gained worldwide fame through the 1938 MGM film “Boys Town,” in which Spencer Tracy won the Academy Award for Best Actor portraying Father Flanagan, later giving the Oscar statuette to the priest himself; the site is designated a National Historic Landmark and remains an active child and family care organization today. Douglas County’s Omaha is also genuinely home to the NCAA College World Series, hosted downtown every June, and to numerous other major cultural attractions across the metro area
Notes: Douglas County’s Boys Town is genuinely one of the most historically significant child-welfare institutions in the United States, an Academy Award-winning story that remains an active incorporated Nebraska village to this day.
GIS & Maps
GIS & MAPS
GIS Portal: Douglas County Geographic Information Systems (GIS) – accessible via douglascounty-ne.gov
Parcel Search: Douglas County Assessor – Omaha, NE
Addressing/911: Coordinated through Douglas County 911 Communications
Animal Services
ANIMAL SERVICES
Facility: Nebraska Humane Society – 8929 Fort St, Omaha, NE 68134 | (402) 444-7800
Services: One of the largest animal welfare organizations in the region, serving over 15,000 animals annually with adoption, medical care, dog training, a behavior helpline, and animal control/cruelty investigation services for Omaha and Sarpy County.
Environmental & Waste
ENVIRONMENTAL / WASTE MANAGEMENT
Environmental Complaints: Douglas County Environmental Services – dceservices.org; Nebraska Department of Environment and Energy – dee.nebraska.gov
Notes: Douglas County Environmental Services provides information on household hazardous waste disposal, landfill access, and noxious weed control; contact your specific municipality for routine refuse collection details.
NOTES
Douglas County is genuinely home to Boys Town, one of the most historically significant child-welfare institutions in the United States, and an incorporated Nebraska village in its own right since 1936. All contact information above was sourced from official county, city, library, and shelter pages as of this writing; phone numbers and hours should be reconfirmed directly with the relevant office before a visit.
About Douglas County
Douglas County is Omaha – and Omaha is one of America’s most genuinely underrated major cities, a place whose financial and corporate significance is wildly disproportionate to its public profile. The city of about 480,000 is home to five Fortune 500 companies, including two of the most consequential in American capitalism: Berkshire Hathaway and Union Pacific Railroad.
Warren Buffett – consistently one of the wealthiest people in the world and arguably the most influential investor in the history of American capitalism – was born in Omaha in 1930, has lived in the same modest house in the Dundee neighborhood since 1958, and has run Berkshire Hathaway from Omaha since 1965. The annual Berkshire Hathaway Shareholders Meeting – held each May at the CHI Health Center Arena – draws 40,000+ investors from around the world in what has become known as the “Woodstock for Capitalists.” Buffett’s presence has made Omaha a pilgrimage destination for the investment community and has given the city a global financial profile far beyond what its size would suggest.
Union Pacific Railroad – one of the two transcontinental railroads built after the Pacific Railway Acts of 1862-1864 – is headquartered in Omaha and remains one of the largest freight railroads in North America. The Durham Museum (in the restored Union Station, a stunning Art Deco masterpiece) tells the story of the railroad’s role in building the American West.
Boys Town – the celebrated home for troubled youth founded by Father Edward Flanagan in 1917, immortalized in the 1938 Spencer Tracy film – is located in Douglas County as an incorporated village. Its model of care without regard to race or religion was revolutionary for its era, and Boys Town continues operating as a major child and family services organization.
Creighton University (Catholic, Jesuit, enrollment ~9,000) and the University of Nebraska Medical Center are major educational and healthcare employers. The College World Series – NCAA Division I baseball’s national championship – has been held in Omaha since 1950, making the city synonymous with college baseball.
County government is a seven-member Board of County Commissioners with separately elected offices for the Assessor/Register of Deeds, Clerk, District Court Clerk, Sheriff, Surveyor, and Treasurer.
All Services
Browse every category and topic available for this county.
Nebraska assesses residential property at 100% of market value. The Douglas County Assessor/Register of Deeds (1819 Farnam Street, Suite H08, Omaha, 402-444-7060) determines all property values. Douglas County conducts annual reassessments.
The protest process:
If you disagree with your assessed value, file a protest with the Douglas County Board of Equalization by June 30 of the assessment year. The Board meets in June and July to review protests. File in writing with the Douglas County Assessor’s office – include your estimated market value and supporting comparable sales evidence.
If unsatisfied with the Board’s decision, appeal to the Nebraska Tax Equalization and Review Commission (TERC) within 30 days, then to the Nebraska Court of Appeals.
– Seniors age 65+ with income below state-set limits
– Disabled veterans (100% disability rating) – full exemption
– Surviving spouses of qualifying veterans
Apply through the Douglas County Assessor by June 30.
Nebraska repealed its inheritance tax in 2007 – no Nebraska inheritance tax applies. No Nebraska estate tax. Federal estate tax applies above approximately $13.9 million (2025).
OWNWELL CTA: Douglas County protest deadline June 30. Homestead exemption available for seniors 65+ and disabled veterans – apply by June 30. No NE inheritance or estate tax. Ownwell manages the protest with no upfront cost.
Recommended
Douglas County protest deadline June 30. Homestead exemption available for seniors 65+ and disabled veterans - apply by June 30. No NE inheritance or estate tax. Ownwell manages the protest with no upfront cost.
Courts & Legal
Courts & Legal
The Douglas County District Court at 1701 Farnam Street, Omaha (402-444-7018) handles all civil, criminal, family, and probate matters. The Douglas County Clerk of the District Court at the same address maintains all court records. The Douglas County Assessor/Register of Deeds (402-444-7060) at 1819 Farnam Street maintains all land records – deeds, mortgages, and recorded documents – searchable online at douglascounty-ne.gov.
Nebraska probate: the District Court handles all estate administration. Nebraska allows simplified small estate procedures for qualifying smaller estates. Nebraska recognizes Transfer on Death deeds for real property.
Berkshire Hathaway and investment community estate planning: Omaha’s investment community – including Berkshire Hathaway executives, employees, and the broader community of investors and financial professionals drawn to the city – has sophisticated estate planning needs around concentrated stock positions, charitable giving (Buffett’s own massive donations to the Bill & Melinda Gates Foundation have inspired significant local philanthropy), and family office structures. The Omaha Community Foundation and various donor-advised funds are active vehicles in the local philanthropic community.
Union Pacific railroad estate planning: Union Pacific’s executive workforce holds equity compensation, defined contribution retirement assets, and in some cases deferred compensation from one of the largest railroads in North America. Nebraska’s favorable tax environment – no inheritance tax, no estate tax – makes Omaha an attractive retirement domicile for executives.
Senior Services: The Eastern Nebraska Office on Aging (ENOA) (402-444-6536) at 4780 S. 131st Street, Omaha coordinates senior centers, home-delivered meals, transportation, Nebraska SHIP Medicare counseling, caregiver support, Adult Protective Services, and connections to Nebraska Medicaid long-term care programs.
Marriage & Vital Records
Marriage licenses, divorce records, and birth & death certificates are handled by the following office(s):
COUNTY CLERK
1819 Farnam St., Omaha, NE 68183
(402) 444-7025
Genealogy
County-level record sources
Douglas County Court, Probate Division (probate case files – see Probate section above). The County Judge’s office holds marriage and probate records.
Douglas County Historical Society, 5730 North 30th Street, Omaha, NE (housed in the General Crook House at Fort Omaha).
Local societies
Douglas County Historical Society, Omaha, confirmed.
Probate & Estate
Losing someone and having to deal with courts and paperwork at the same time is hard. This section won’t make that easier, but it should tell you what to expect, what it costs, and where to go – so at least you’re not walking in blind.
Where to go
Douglas County Court, Probate Division Hall of Justice, 1701 Farnam Street, 3rd Floor, Omaha, NE 68183 (402) 444-7152 Douglas County is Nebraska’s most populous county, seated in Omaha, the state’s largest city.
Step 1: figure out which path applies
Nebraska adopted the Uniform Probate Code, codified as the Nebraska Probate Code (Neb. Rev. Stat. Chapter 30). In Nebraska, the COUNTY COURT (not the district court) has exclusive original jurisdiction over probate matters.
Small Estate Affidavit (Neb. Rev. Stat. § 30-24,125 for personal property; § 30-24,129 for real property) – as of a July 2024 statutory amendment, this route is now available when personal property does not exceed $100,000 and real property does not exceed $100,000 (both thresholds were raised from $50,000). At least 30 days must have passed since death, and no application or petition for a personal representative may be pending. For personal property, the affiant presents a notarized affidavit directly to the institution holding the property (such as a bank) along with a certified death certificate. For real property, the affidavit is filed with the register of deeds in the county where the property is located.
Informal Probate – the most common path for uncontested estates, handled by the county court registrar with minimal judicial involvement.
Formal Probate – required when there’s no will, when a will’s validity is contested, or when there’s disagreement over the personal representative or how assets should be distributed. Handled by a county judge.
Step 2: filing for formal or informal probate
File an application (informal) or petition (formal) with the County Court in the county where the decedent resided.
The court appoints the personal representative and issues Letters Testamentary or Letters of Administration.
The personal representative publishes notice to creditors and gives direct notice to known creditors. Creditors generally have a limited window (commonly a few months from the date of first publication) to file claims.
The personal representative inventories the estate’s assets and completes the required Probate Inventory Worksheet.
The personal representative completes and files any required Nebraska inheritance tax paperwork – see below – before the estate can be closed.
After debts, taxes, and expenses are paid, the personal representative distributes the remaining assets and closes the estate.
What it costs
Nebraska does not set statutory percentage-based fees; personal representative and attorney fees are generally based on reasonable compensation for time and services.
UNIQUE TO NEBRASKA: Nebraska is one of only six states with an inheritance tax. While there’s no tax on transfers to a surviving spouse, and reduced or exempted rates for close relatives, transfers to more distant relatives and unrelated beneficiaries are taxed – and this tax is collected at the COUNTY level, not the state level. Every Nebraska estate should account for this step even when no state or federal estate tax applies.
No separate state estate tax.
Probate filings, estate administration, and guardianship matters are handled by the following office(s):
Public Safety & Arrests
Arrest records, inmate search, and law enforcement services are handled by the following office(s):
SHERIFF
3601 N. 156th St., Omaha, NE 68116
(402) 444-6600
Elections & Voting
Voter registration, polling locations, and elections information are handled by the following office(s):
ELECTIONS
12220 W. Dodge Rd., Omaha, NE 68154
(402) 444-7100
Health & Human Services
Offices & Contacts
Health services, social services, and assistance programs are handled by the following office(s):
NE DHHS — Douglas
(402) 595-1258
Nebraska Medicine / UNMC
nebraskamed.com (Omaha — Level I Trauma; premier academic medical center; one of the top hospitals in the country for infectious disease and cancer)
CHI Health Creighton University Medical Center
chihealth.com (Omaha — Level I Trauma; quality academic medical center)
childrensomaha.org (Omaha — premier pediatric hospital)
Public Health Information
PUBLIC HEALTH
Office: Douglas County Health Department – Omaha, NE
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