There are 93 counties in Nebraska. All counties are active governmental entities, each governed by a board of commissioners, except in counties having township governments where each is governed by a board of supervisors.
There are 1,198 county subdivisions in Nebraska that are known as minor civil divisions (MCDs). There are 27 counties with townships, 64 counties with election precincts, and 2 counties with election districts. There are 435 active functioning townships and 30 inactive townships that have the ability to activate and perform governmental functions. Each township is governed by a board of thirteen elected officials. There are 654 election precincts and election districts which are nonfunctioning, nongovernmental county subdivisions used for conducting elections. There are 77 incorporated places that are independent of MCDs and constitute 79 county subdivisions.
Counties with townships: