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Tax Sale Atlas

Hall County, NE tax sales

How tax lien sales work in Hall County, seat of Grand Island: 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.
Format
In person
Registration
Pre-registration is mandatory and there is a $25.00 application fee.
County office
308-385-5025
Every displayed fact carries a source badge. Verified Aug 24, 2026 against official county and state pages.How we verify
On this page

How Hall 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)

In person
Run by
Hall County Treasurer
Frequency
annual
Registration
Pre-registration is mandatory and there is a $25.00 application fee.
Next expected
on the first Monday in March, 2027 (window; exact date posts closer to the sale)
Sale list
Hall County Treasurer delinquent tax advertising list
When it runs
The Treasurer's investor instructions state "The Public Tax Lien Sale is held on the first Monday in March beginning at 9:00 a.m. at the Grand Island Public Library, 1124 W 2ND St, Room CB, in Grand Island, NE." The published notice adds that the sale is "held between the hours of 9:00 A.M. and 5:00 P.M. and will be continued from day to day until the taxes on these lands and lots in said delinquent tax list shall have been sold or offered for sale." The most recent sale ran on Monday, March 2, 2026, and the Treasurer reports that all 2024 and prior delinquent taxes were purchased there, so the next chance to buy is the following first Monday in March.
Registration and deposit

Pre-registration is mandatory and there is a $25.00 application fee. The deadline is 4:30 p.m. on the Friday before the sale, which fell on February 27 for the 2026 sale, and the Treasurer states "We will not accept registration on the day of the sale." Download the Investor Information Registration Form from the Treasurer's Delinquent Tax List page and return it to the Hall County Treasurer's Office with a completed IRS Form W-9 and a signed blank check before the sale. Bidding numbers are drawn at the check-in table on the morning of the sale. Each company may be represented by only one individual, and one individual may represent only one company.

Sale format and venue
Hall County allocates certificates by round robin rather than competitive bidding. The Treasurer's investor instructions state the sale "is conducted in a round robin format used extensively in Nebraska" and that "Bidder Number 1 will have the option of purchasing or passing the first parcel and so on." Bidder numbers are drawn at check-in, so position is random and no bidder outbids another on price or rate; certificates carry the statutory Nebraska rate of 14 percent whoever takes them. Bidding happens in person at the Grand Island Public Library, 1124 W 2nd St, Room CB, and the county uses no online auction platform, so plan to attend or send a representative. A $25.00 fee applies per certificate and is not refunded when the lien redeems. Bidders must work from the most current delinquent list posted on the county website on the day of the sale because the Treasurer reads from that same list, and a printable current list is posted by 5:30 p.m. on the Friday before the sale. Certificate holders should pay subsequent taxes as they become delinquent, supplying parcel numbers, certificate numbers and a blank check to the office. The certificate is held for three years from the original sale date before the holder can foreclose on the property, and the Treasurer notes that statutory timelines govern both the deed route and the foreclosure route, advising holders to retain an attorney because missing a deadline can cost the whole investment. A holder who files a foreclosure must notify the Treasurer's office of the court case and send a copy of any dismissal.

Hall County tax sale list and auction calendar

For Hall 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 Hall County Treasurer delinquent tax advertising list for the current advertised parcels, then recheck it before the auction.
  2. Register to bid

    Pre-registration is mandatory and there is a $25.00 application fee. Full requirements are in the sale card above.
  3. Sale day

    Nebraska holds no tax deed auction. The sale is live and in person; there is no online bidding platform. Confirm the venue and hour with the county office before you go.
  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 Hall County

  1. Start with the live sale list

    Pull the current advertised parcels from Hall County Treasurer delinquent tax advertising list. Lists can change before the sale, so recheck the county source before you price a parcel.
  2. Confirm registration and deposit

    Pre-registration is mandatory and there is a $25.00 application fee. The deadline is 4:30 p.m. on the Friday before the sale, which fell on February 27 for the 2026 sale, and the Treasurer states "We will not accept registration on the day of the sale." Download the Investor Information Registration Form from the Treasurer's Delinquent Tax List page and return it to the Hall County Treasurer's Office with a completed IRS Form W-9 and a signed blank check before the sale. Bidding numbers are drawn at the check-in table on the morning of the sale. Each company may be represented by only one individual, and one individual may represent only one company.

  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.

Use the arrow keys to switch between these sections.

County offices

Tax Collector (runs the certificate sale)

Hall County Treasurer

308-385-5025

Hall County Administration Building, 200 South Sycamore Street, Suite 2, Grand Island, NE 68801

Official website

County notes

  • Alaina Verplank is the elected Hall County Treasurer and signs the delinquent tax list and notice of sale; Stacey Sliva is listed as deputy.
  • Real estate tax questions go to 308-385-5025, the auto license line is 308-385-5030 and the fax is 308-385-5043. Office hours are 8:30 a.m. to 5:00 p.m. Monday through Friday, excluding holidays.
  • The delinquent list is published for three consecutive weeks in February in The Grand Island Independent, 422 W. 1st St., 308-382-1000, and is also posted on the county website in descending order of amount and updated daily.
  • For parcel research before the sale, the Treasurer points bidders to the Grand Island GIS parcel viewer at https://gis.grand-island.com/maps/parcel.
  • The Treasurer's office cites Nebraska Revised Statutes sections 77-1801 through 77-1941 as the chapter governing tax sales and certificates, and publishes the advertised list under section 77-1801. Names on the list are the owners of record for the delinquent tax year and may differ from the current owner.
  • If an owner files bankruptcy after a lien is purchased, the Treasurer notifies the certificate holder but does not give legal advice or help prepare claim forms.
  • Certificates are processed after the sale and copies are mailed, emailed or faxed to the buyer; the originals stay in the Treasurer's office.

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 Hall 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 Hall County tax certificate sale?

The Treasurer's investor instructions state "The Public Tax Lien Sale is held on the first Monday in March beginning at 9:00 a.m. at the Grand Island Public Library, 1124 W 2ND St, Room CB, in Grand Island, NE." The published notice adds that the sale is "held between the hours of 9:00 A.M. and 5:00 P.M. and will be continued from day to day until the taxes on these lands and lots in said delinquent tax list shall have been sold or offered for sale." The most recent sale ran on Monday, March 2, 2026, and the Treasurer reports that all 2024 and prior delinquent taxes were purchased there, so the next chance to buy is the following first Monday in March. The sale is held in person. Always confirm the exact date with the County Treasurer before the sale.

How often does Hall County hold tax deed sales?

Hall 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 Hall County tax sale list?

Hall County posts its tax sale list at reports.hallcountyne.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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