Loup County, NE tax sales

County offices

County notes

• •The Treasurer is Deborah Starr. The office sits in the Loup County Courthouse at 408 4th Street in Taylor, mails to PO Box 138, Taylor, NE 68879, and answers at (308) 942-3115. Counter hours are Monday through Thursday 8:30 a.m. to noon and 1:00 p.m. to 5:00 p.m., and Friday 8:30 a.m. to noon, with the office closed over the noon hour.
• •Loup County keeps a current county website with a page for every office, but it carries no tax sale page, no bidder packet and no sale calendar entry. Treat the Treasurer's phone line as the primary source for sale-day logistics, and watch the county's legal newspaper through February.
• •The sale list reaches investors two ways. The Treasurer must publish the delinquent list and notice of sale in a legal newspaper "once a week for three consecutive weeks prior to the date of sale, commencing the first week in February," and post a copy in the Treasurer's office. The Treasurer also forwards an electronic copy to the state Property Tax Administrator, "who shall compile a list for all counties and publish the compiled list on the website of the Department of Revenue," where Loup appears as county number 58. The state page is the easier list to reach from out of county.
• •A certificate is not title, and Nebraska gives the holder two separate routes to it. The holder may serve the statutory notice, then file the affidavit proving service of notice, a copy of the notice and a copy of the title search with the Treasurer, who issues a treasurer's tax deed under Neb. Rev. Stat. 77-1837. Where that route is unavailable, the statute directs that "the purchaser or his or her assignee shall foreclose the lien represented by the tax sale certificate pursuant to section 77-1902," which is an action in district court. Budget for a title search and for counsel on either path.
• •Recording happens at the Loup County Register of Deeds, staffed by the same people as the County Clerk, at PO Box 187, Taylor, NE 68879, (308) 942-3135. Use that office to pull the chain of title on a parcel before the March sale, since the county has no online document search.
• •Loup County is a very small rural county, so expect a short delinquent list and a sale that can be finished in minutes. Ask the Treasurer whether any parcels are actually going to sale in a given year before making the drive to Taylor.

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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