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Tax Sale Atlas

Lincoln County, NE tax sales

How tax lien sales work in Lincoln County, seat of North Platte: 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 the office will not take registration fees on sale day.
County office
308-534-4350 ext. 4125
Every displayed fact carries a source badge. Verified Aug 24, 2026 against official county and state pages.How we verify
On this page

How Lincoln 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
Lincoln County Treasurer's Office
Frequency
annual
Registration
Pre-registration is mandatory and the office will not take registration fees on sale day.
Next expected
on the first Monday in March, 2027 (window; exact date posts closer to the sale)
Sale list
Notice of Tax Sales and delinquent parcel list (PDF)
When it runs
First Monday in March, starting at 9:00 a.m. The Treasurer states that "The Public Tax Lien Sale is held on the first Monday in March beginning at 9:00 a.m. at Lincoln County Courthouse, 301 N Jeffers, North Platte NE 69101, District Court Room, third floor." The 2026 notice gives the date as "the 2nd day of March 2026, that being the first Monday in March," and the 2025 notice used the same formula for March 3, 2025. Doors open at 8:15 a.m. so registered buyers can draw numbers, and the sale "will continue from day to day until such land and town lots have been offered."
Registration and deposit

Pre-registration is mandatory and the office will not take registration fees on sale day. The 2026 deadline was 4:30 p.m. on Friday, February 20, 2026, roughly ten days before the sale. Send the Treasurer's Buyer Registration form together with a completed Form W-9, a $25.00 nonrefundable registration check, and a separate signed blank check made out to the Lincoln County Treasurer. The name on the blank check must match the name that will appear on the certificate. Each company may be represented by only one individual, and one individual may not represent multiple companies. On sale morning, registered buyers meet in front of the Real Estate Office on the first floor to draw numbers, then sign in on the third floor. The number drawn sets both the seating order and the buyer's position in the round robin, so it decides which parcels each buyer gets first crack at.

Sale format and venue
Lincoln County holds a live, in person tax lien sale in the District Courtroom on the third floor of the courthouse at 301 N Jeffers, North Platte. There is no online auction platform for this county, so a buyer or an authorized representative has to be in the room. Certificates are not bid competitively. The Treasurer states the sale "is conducted in a round robin format used extensively in Nebraska with monetary value, descending order." Parcels are read by delinquent amount, largest first, and each registered buyer in turn either takes the parcel at the full amount of taxes, interest and costs or passes to the next number. A representative who is not present when their number comes up is treated as having passed. Because nothing is bid down and no premium is paid, the yield is the rate fixed by Nebraska statute rather than an auction outcome, and bidder position is what a buyer is really competing for. A $25.00 fee applies to each certificate issued and is not refunded when the certificate redeems. Certificates are processed after the sale and copies are mailed to the buyer, with originals kept in the Treasurer's office. The delinquent list is published the first three Saturdays in February in the North Platte Telegraph, 621 N Chestnut St., 308-532-6000. The Treasurer posts the notice and list on the Treasurer page as a PDF and a spreadsheet, and sells the current updated list for $25.00 up to 5:00 p.m. on the Friday before the sale, payable by cash, card or check, on request to 308-534-4350 ext. 4125. On or before February 5 each year the county forwards the list to the Property Tax Administrator for posting on the Nebraska Department of Revenue site, and parcel detail is available through the county GIS viewer at https://lincoln.gworks.com/. After the sale, holders should pay subsequent taxes as they fall delinquent on May 1 and September 1, supplying parcel numbers, certificate numbers and a blank check; the office works those requests in the order received.
Source: Notice of Tax Sales and 2026 delinquent advertising list, Lincoln County Treasurer (PDF)· Verified Aug 24, 2026

Lincoln County tax sale list and auction calendar

For Lincoln 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 Notice of Tax Sales and delinquent parcel list (PDF) for the current advertised parcels, then recheck it before the auction.

  2. Register to bid

    Pre-registration is mandatory and the office will not take registration fees on sale day. 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 Lincoln County

  1. Start with the live sale list

    Pull the current advertised parcels from Notice of Tax Sales and delinquent parcel list (PDF). 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 the office will not take registration fees on sale day. The 2026 deadline was 4:30 p.m. on Friday, February 20, 2026, roughly ten days before the sale. Send the Treasurer's Buyer Registration form together with a completed Form W-9, a $25.00 nonrefundable registration check, and a separate signed blank check made out to the Lincoln County Treasurer. The name on the blank check must match the name that will appear on the certificate. Each company may be represented by only one individual, and one individual may not represent multiple companies. On sale morning, registered buyers meet in front of the Real Estate Office on the first floor to draw numbers, then sign in on the third floor. The number drawn sets both the seating order and the buyer's position in the round robin, so it decides which parcels each buyer gets first crack at.

  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)

Lincoln County Treasurer's Office

308-534-4350 ext. 4125

Lincoln County Courthouse, 301 North Jeffers Street, Room 102, North Platte, NE 69101

Official website

County notes

  • Sheri Newton is Treasurer and Elizabeth Anderson is Deputy Treasurer. The real estate and personal property counter is open 9:00 a.m. to 5:00 p.m. Monday through Friday, staying open over the noon hour, and the direct line is 308-534-4350 ext. 4125.
  • Bidder position decides everything in a round robin sale. Numbers are drawn in person starting at 8:15 a.m. on sale morning, and parcels are read from the largest delinquent amount down, so a low number gets first refusal on the biggest liens.
  • Registration closes the Friday about ten days before the sale and the office does not accept fees at the door, so a buyer who misses the deadline cannot bid that year.
  • Two paths lead from a certificate to title and the county treats them separately. A holder may pursue a treasurer's tax deed after serving the statutory notice, or foreclose in district court. The Treasurer's office states a certificate is held three years from the original sale date before foreclosure, notes that both routes carry statutory timelines, and warns that missing one can cost the entire investment. Lincoln County does not advise holders on which path to take, so plan the exit with your own attorney before buying.
  • A holder who files a foreclosure must notify the Treasurer's office of the court case and send a copy of the dismissal when the case ends. If an owner files bankruptcy, the office notifies the certificate holder but does not prepare claim forms.
  • The Treasurer points buyers to Neb. Rev. Stat. 77-1801 through 77-1941 for the tax sale and certificate rules.

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 Lincoln 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 Lincoln County tax certificate sale?

First Monday in March, starting at 9:00 a.m. The Treasurer states that "The Public Tax Lien Sale is held on the first Monday in March beginning at 9:00 a.m. at Lincoln County Courthouse, 301 N Jeffers, North Platte NE 69101, District Court Room, third floor." The 2026 notice gives the date as "the 2nd day of March 2026, that being the first Monday in March," and the 2025 notice used the same formula for March 3, 2025. Doors open at 8:15 a.m. so registered buyers can draw numbers, and the sale "will continue from day to day until such land and town lots have been offered." The sale is held in person. Always confirm the exact date with the County Treasurer before the sale.

How often does Lincoln County hold tax deed sales?

Lincoln 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 Lincoln County tax sale list?

Lincoln County posts its tax sale list at lincolncountyne.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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