About Nebraska Educational Service Units

Educational Service Units were created by the Unicameral in 1965 and were initially independent. They were later placed under the jurisdiction of the Nebraska Department of Education. Although school districts and entire counties have the option of not being included within a unit, most recognize the advantages of such a partnership. Historically, the purpose of the Units was to provide services which a school district could not economically or efficiently provide for itself. As the schools within the units identified their needs, a diversity of services offered by units developed.

Every Unit is financed by a combination of property tax funds, state funding and service contracts with individual school districts. A "lid" limits the property tax rate to a maximum of 1.5 cents per hundred dollars of assessed valuation. Because the service area includes several counties, the modest contribution of taxpayers provides a base from which the Unit functions. Contracts are individualized based on a school district's specific requirements. Rates charged for special education services are monitored and approved by the Department of Education.

For more information please view this link at http://www.nebraska.gov/education/esu_map.phtml