Blaine County, NE tax sales

County offices

County notes

• •Blaine County is one of Nebraska's smallest counties, 711 square miles of Sandhills ranch country with a population in the hundreds and Brewster as the county seat. Recent delinquent lists have carried only a handful of parcels, a mix of acreage and village lots around Brewster, Dunning and Halsey, so treat this as an occasional opportunity rather than a repeatable pipeline.
• •The Treasurer, Ann Marie Shinn, works from the courthouse at 145 Lincoln Ave in Brewster and is open 8:00 a.m. to 4:00 p.m. Monday through Friday. The same small office handles real estate taxes, motor vehicle registration and driver licensing, so call ahead at (308) 547-2222 ext. 202 before making the drive.
• •Blaine County keeps no tax sale page and publishes no sale calendar of its own. Two official sources carry the parcels: the Nebraska Department of Revenue posts the county's delinquent real property list each February as county number 05, and the Treasurer publishes the list and the sale notice once a week for three consecutive weeks starting the first week of February in the legal newspaper the county board designates, with a copy posted in the Treasurer's office.
• •A certificate is not title. To reach ownership the holder either serves the statutory notice and applies to the Treasurer for a treasurer's tax deed, or forecloses the certificate in district court instead. The two routes carry different timelines, costs and title outcomes, so decide which one you intend before you buy.
• •Parcel, valuation and tax detail for Blaine County is searchable at blaine.gworks.com, the parcel search the county reports to the state. The Register of Deeds, April Warren, records instruments at the same courthouse and is reached at (308) 547-2222 ext. 201.

Nebraska rules

Max interest rate

14% per year, fixed by statute (nothing is bid)Neb. Rev. Stat. 45-104.01 - Interest; political subdivisions; delinquent taxes; special assessmentsNeb. Rev. Stat. 45-104.01Verified Aug 23, 2026

Minimum return

No statutory floor; every certificate earns the same statutory rateNeb. Rev. Stat. 45-104.01 - Interest; political subdivisions; delinquent taxes; special assessmentsNeb. Rev. Stat. 45-104.01Verified Aug 23, 2026

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.Neb. Rev. Stat. 77-1824 - Real property taxes; redemption from sale; when and how madeNeb. Rev. Stat. 77-1824Verified Aug 23, 2026

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.Neb. Rev. Stat. 77-1838 - Real property taxes; issuance of treasurer's tax deed; execution, acknowledgment, and recording; effect; lien for special assessments; pay surplus to previous ownerNeb. Rev. Stat. 77-1838Verified Aug 23, 2026

Governing statute

Neb. Rev. Stat. Chapter 77, Article 18 (77-1801 et seq.)Neb. Rev. Stat. 77-1801 - Real property taxes; collection by sale; whenNeb. Rev. Stat. 77-1801Verified Aug 23, 2026

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.

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