Lincoln, NE

TIA Data

2019 Financial State of Lincoln (Released 1/26/2021)

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Lincoln's Taxpayer Surplus™ is $3,400, and it received a "B" from TIA.
Lincoln is a Sunshine City with enough assets to cover its debt.
Decisions by elected officials have created a Taxpayer Surplus™, which is each taxpayer's share of money available after city bills have been paid.
TIA's Taxpayer Surplus™ measurement incorporates all assets and liabilities, including retirement obligations.
Lincoln has $679.1 million of assets available to pay the state's bills totaling $362 million.
Lincoln has $317.1 million available after bills have been paid, which breaks down to $3,400 per taxpayer.
Lincoln's reported net position is inflated by $29.5 million, largely because the city defers recognizing losses incurred when retirement liabilities increase.
The city's financial report was released 177 days after its fiscal year end, which is considered timely according to the 180 day standard.

Prior Years' TIA Data

2018 Financial State of Lincoln

2017 Financial State of Lincoln

2016 Financial State of Lincoln

Other Resources

Lincoln Comprehensive Annual Financial Reports

Publishing Entity: Accounting Division

Omaha and Lincoln’s growing challenge in pension funding

MARCH 23, 2021 | PLATTE INSTITUTE (NEBRASKA) | by Zachary Christensen, Jordan Campbell

By Zachary Christensen and Jordan Campbell (Reason Foundation), includes “Public pension debts from three major municipal plans in Nebraska are approaching $1 billion, and an analysis of Omaha’s two municipal systems and Lincoln’s public safety plan suggest that this shortfall is likely to continue to expand unless policymakers make meaningful changes to how the city funds and manages the retirement plans.”