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Tax Sale Atlas

Banner County, NE tax sales

How tax lien sales work in Banner County, seat of Harrisburg: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.

New to tax sales? Read how Nebraska tax sales work or look terms up in the glossary.

Next sale
Nebraska holds no tax deed auction.
County office
308-436-5260
Every displayed fact carries a source badge. Verified Aug 24, 2026 against official county and state pages.How we verify
On this page

How Banner County sells delinquent taxes

From lien to deed

Nebraska holds no county tax deed auction. A certificate holder reaches title down one of two roads, and which road is available depends on how much equity is in the parcel. Three years after the date of the tax sale, and after serving the Neb. Rev. Stat. 77-1831 notice at least three months in advance, the holder may apply to the county treasurer for a tax deed. That road is open only where 110 percent of the parcel's assessed value at the time of the application, less the amount that would be needed to redeem it, is twenty five thousand dollars or less. Where the equity is larger the holder must instead foreclose the certificate in the district court of the county where the land lies, in the same manner as a real estate mortgage foreclosure. Either step has to be taken within nine months after the expiration of three years from the date of sale, or nine months after two years where the holder is a land bank and the parcel qualifies as vacant and abandoned. Missing the window voids the certificate.

Tax certificate sale (lien)

Run by
Banner County Treasurer
Frequency
annual
Typical timing
The annual tax sale opens on the first Monday of March.
Next expected
on the first Monday in March, 2027 (window; exact date posts closer to the sale)
Sale list
Delinquent real property list (2026)
When it runs
The annual tax sale opens on the first Monday of March. Neb. Rev. Stat. 77-1802 requires the treasurer to publish the delinquent list not less than four nor more than six weeks beforehand, stating that the listed property will "on the first Monday of March next thereafter, be sold by such county treasurer at public auction at his or her office or other designated location for the taxes, interest, and costs thereon." Under 77-1806 the sale continues from day to day, Sundays and holidays excepted, until every advertised parcel has been sold or offered.
Registration and deposit

Register with the Banner County Treasurer before the sale begins and pay the $25 bidder registration fee, which is not refunded when a certificate redeems. A bidder that is a foreign corporation must also show proof it maintains a registered agent for service of process with the Nebraska Secretary of State. The treasurer announces the bidding rules at the opening of the auction and those rules bind every bidder for the whole sale, so be present for the opening announcements. Banner County posts no bidder packet or online registration form, so call 308-436-5260 ahead of the first Monday of March to confirm the start time, the location and what form of payment the office will take.

Sale format and venue
Banner County sells its certificates in person, at the treasurer's office in the courthouse at 204 State Street in Harrisburg unless the published notice designates another location. There is no online auction platform and no county sale portal, so registration, bidding and payment all happen at the counter. Nothing is bid: allocation follows the round-robin in Neb. Rev. Stat. 77-1807, where a numbered ticket is drawn at random for each registered bidder to fix the purchase order, each bidder takes one parcel per round, and new rounds run until the list is exhausted or every bidder passes in turn. Because the certificate earns the statutory 14 percent either way, competition changes which parcels a bidder gets, not the yield. Parcels that draw no buyer at the public auction remain available at private sale at the treasurer's office afterward under 77-1814, and the county board may take a certificate in the county's name and later assign it for the face amount plus interest under 77-1809.
Source: Neb. Rev. Stat. 77-1802, Real property taxes; delinquent tax list; notice of sale· Verified Aug 24, 2026

Banner County tax sale list and auction calendar

For Banner County tax sale 2026 searches, use the county-run sources below rather than a copied parcel list, and confirm the parcel, registration cutoff, deposit, and payment deadline against the county before you bid.

  1. Get the advertised list

    Use Delinquent real property list (2026) for the current advertised parcels, then recheck it before the auction.

  2. Register to bid

    Ask the county office how and when to register; many counties close registration days or weeks before the sale.

  3. Sale day

    Nebraska holds no tax deed auction. The auction platform is still being verified. Confirm the next sale date and registration window with the county before you bid.

  4. Confirm with the office

    If the list, platform, and notice disagree, use County Treasurer for the administrative deed, or the sheriff under a district court decree as the source to confirm which parcels are actually offered.

Before you bid in Banner County

  1. Start with the live sale list

    Pull the current advertised parcels from Delinquent real property list (2026). Lists can change before the sale, so recheck the county source before you price a parcel.

  2. Confirm registration and deposit

    Register with the Banner County Treasurer before the sale begins and pay the $25 bidder registration fee, which is not refunded when a certificate redeems. A bidder that is a foreign corporation must also show proof it maintains a registered agent for service of process with the Nebraska Secretary of State. The treasurer announces the bidding rules at the opening of the auction and those rules bind every bidder for the whole sale, so be present for the opening announcements. Banner County posts no bidder packet or online registration form, so call 308-436-5260 ahead of the first Monday of March to confirm the start time, the location and what form of payment the office will take.

  3. Check the state rules that change the bid

    Read the Nebraska due-diligence checklist before bidding. Redemption, liens that survive a tax deed, title cleanup, and payment deadlines can change what a parcel is worth.

  4. Set a walk-away number

    Work out what the parcel is actually worth with the rural land value estimator, then turn it into a ceiling with the tax deed max-bid calculator.

Over-the-counter (leftover) purchases

Two routes reach parcels outside the March sale, and both run through the county treasurer. Any parcel that stayed unsold at the public sale for want of bidders must then be sold at private sale at the treasurer's office to any person who pays the taxes, penalty, and costs; the certificate issued that way is marked sold for taxes at private sale. Separately, where the county board bought a parcel in the county's name because it drew no bidder, the treasurer holds that certificate and may assign it at any time to anyone willing to pay the face amount plus 14 percent interest from the date of the certificate, with the county clerk endorsing the assignment and the twenty five dollar issuance fee due from the buyer. If the parcel lies inside a municipality that has created a land bank, the treasurer must give the land bank the first opportunity to acquire the county's certificate. Ask the county treasurer which parcels are open to private sale and which county held certificates are available for assignment.

New to this path? Read how over-the-counter certificates work.

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County offices

Tax Collector (runs the certificate sale)

Banner County Treasurer

308-436-5260

Banner County Courthouse, 204 State Street, Harrisburg, NE 69345

Official website

County notes

  • Courthouse offices in Harrisburg are open Monday through Thursday from 8:00 to noon and 12:30 to 4:30, and Friday from 8:00 to noon. Registration, bidding and payment all have to fit inside those hours, and Friday afternoon is not one of them.
  • The delinquent list is advertised once a week for three consecutive weeks starting the first week of February in the county's legal newspaper, and the treasurer also files an electronic copy with the Nebraska Department of Revenue, which posts every county's list. The state posting is the practical way to review Banner County parcels from out of the area, since the county keeps no sale page of its own.
  • The 2026 Banner County list runs to a few hundred line items, but many of them are fractional or undivided mineral interests in the same rural section, so the count of distinct parcels is well below the count of lines. A small number of town lots in Harrisburg round out an otherwise agricultural and mineral list.
  • Delinquent property taxes in Banner County carry a 14 percent annual interest penalty, the figure the county's own property tax FAQ gives, and that is what a certificate accrues. Taxes are due December 31 and become delinquent on May 1 and September 1.
  • A certificate is a lien, not ownership. Converting one to title means either serving the statutory notice on the owner and other interested parties and then applying to the treasurer for a tax deed, or foreclosing the certificate in district court. Budget for the notice and service work before bidding, since it falls on the certificate holder.
  • Banner County has a county clerk and no separate register of deeds, so recording runs through the clerk's office at 308-436-5265. Parcel-level tax detail for the county is available through Nebraska Taxes Online.
  • Nebraska has no independent cities and no state-run sale, so the Banner County Treasurer is the only office conducting a tax sale here. Ignore any third-party listing site that appears to be taking bids for this county.

Nebraska rules

Max interest rate
14% per year, fixed by statute (nothing is bid)
Minimum return
No statutory floor; every certificate earns the same statutory rate
Redemption
Nebraska does not run a redemption clock that simply expires. The right to redeem stays open until the certificate holder files the application for a tax deed with the county treasurer, and the treasurer may not accept a redemption after the close of business on the day that application arrives. Because the holder cannot apply until three years after the sale, and must first serve a notice at least three months before applying that says in sixteen point type UNLESS YOU ACT YOU WILL LOSE THIS PROPERTY, the ordinary parcel carries a redemption window of about three years and three months and the owner gets a written warning inside it. Several conditions of the parcel or of its owner change that window, and they are recorded as tracks below. On the foreclosure road the window is different again: redemption stays open until the district court confirms the sheriff's sale.
Surplus proceeds
Nebraska returns the owner's equity on both roads. On the administrative road, within thirty days after the deed is recorded the grantee must pay the surplus to the previous owner. The surplus is the resale price if the grantee has already sold the parcel, or the assessed value shown in the county assessor's records at the time of the deed application if the grantee has not, less the amount that would have been needed to redeem the parcel, less the amount needed to pay all encumbrances on it, and less an administrative fee of five hundred dollars, or reasonable attorney fees in the case of a judicial foreclosure, which the grantee may keep to offset the cost of getting the deed. On the foreclosure road, any surplus remaining after all costs and taxes on a parcel are satisfied is applied the way surplus is applied in a mortgage foreclosure, and proceeds from one parcel may not be applied to the taxes on another except as the decree directs.
Governing statute
Neb. Rev. Stat. Chapter 77, Article 18 (77-1801 et seq.)

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

See the full Nebraskarules and every county →

Frequently asked questions

Does Banner County, Nebraska sell tax liens or tax deeds?

Tax lien certificates. In Nebraska investors buy the lien, not the property; the County Treasurer runs the sale.

When is the Banner County tax certificate sale?

The annual tax sale opens on the first Monday of March. Neb. Rev. Stat. 77-1802 requires the treasurer to publish the delinquent list not less than four nor more than six weeks beforehand, stating that the listed property will "on the first Monday of March next thereafter, be sold by such county treasurer at public auction at his or her office or other designated location for the taxes, interest, and costs thereon." Under 77-1806 the sale continues from day to day, Sundays and holidays excepted, until every advertised parcel has been sold or offered. Always confirm the exact date with the County Treasurer before the sale.

How often does Banner County hold tax deed sales?

Banner County holds its tax deed sale none. Nebraska holds no tax deed auction. Each sale is scheduled and advertised in advance, so check the county's tax deed calendar for the next posted date.

I own a property in this sale. Can I stop it?

Often yes, by paying the overdue taxes, interest, and costs before the deadline. Nebraska's redemption rule: 3 years from the tax sale before the holder may apply for a treasurer's tax deed, and the owner may redeem right up to the day that application is filed. Call the County Treasurer for the administrative deed, or the sheriff under a district court decree as early as possible for your exact payoff and options; deadlines are strict. Free help: lawhelp.org lists legal aid programs, and consumerfinance.gov lists HUD-approved housing counselors.

Where can I find the Banner County tax sale list?

Banner County posts its tax sale list at revenue.nebraska.gov. Lists go up ahead of each sale and keep changing until the sale date, so confirm every parcel against the county's legal advertisement before you bid.

Verified Aug 24, 2026 against official county and state sources.

Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.

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