Boone County, NE tax sales

County offices

County notes

• •Laurie Krohn is the Boone County Treasurer and Nancy Ahlers is Deputy Treasurer. Office hours are Monday through Friday, 8:00 a.m. to 4:30 p.m., open through the lunch hour and closed weekends and holidays. The office fax is 402-395-8532 and the office email is [email protected].
• •Registration closes the Thursday before the first Monday in March, so an investor who arrives on sale morning without a filed registration form and a paid $25.00 fee cannot take part.
• •There is no competitive bidding here. Order of choice is set by a drawn number and each investor takes one parcel per round or passes, so the decision that matters is which parcel to claim on your turn, not what rate or premium to offer.
• •Budget $25.00 for each certificate issued on top of the delinquent tax, interest, and advertising cost, plus another $25.00 for each re-assignment of a certificate.
• •The delinquent list runs in the local newspaper for three consecutive weeks in February before the sale and is posted on Nebraska Taxes Online, so February is the window to build a target list and inspect parcels.
• •Anything not taken at the March public sale is available afterward at private tax sale through the Treasurer's Office, which gives late buyers a second route into the same delinquent parcels.
• •The Treasurer's page describes foreclosing on the property once the three year redemption period ends. Nebraska also lets a certificate holder serve the statutory notice and apply to the Treasurer for a tax deed instead, so settle which route you intend with your attorney well before the certificate matures.
• •Recording is a separate office. The Boone County Register of Deeds, Kate Noble, is at 222 S 4th Street, Albion, NE 68620, 402-395-2055, and keeps the deed and mortgage records and the tax lien indexes.
• •Boone County covers Albion, Cedar Rapids, Petersburg, Primrose, and St. Edward. Parcel and tax records are searchable through Nebraska Taxes Online and mapping through the county's GIS service.

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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