County-held certificates
Nebraska has two over the counter routes and both run through the county treasurer. First, once the March public sale closes and the treasurer has made the return to the county clerk, any parcel that remained unsold for want of bidders must be sold at private sale at the treasurer's office to any person who will pay the taxes, penalty, and costs. The certificate issued that way carries the extra statement that the parcel was offered at public sale but not sold for want of bidders, and the words sold for taxes at private sale. The same section also requires the treasurer to sell all real property in the county on which taxes remain unpaid and delinquent for any previous year. Second, where the county board bought a parcel for the county because it stayed unsold, the treasurer holds that certificate and may assign it at any time to any person willing to buy, for the amount on the face of the certificate plus 14 percent interest from the date of the certificate, with the county clerk endorsing the assignment. A twenty five dollar issuance fee is waived when the certificate is issued in the county's name but becomes due from the buyer on assignment. One right of first refusal applies: if the parcel sits inside a municipality that has created a land bank, the treasurer must notify the land bank of the county's purchase as soon as practical and give it the first opportunity to acquire the certificate. Cities, villages, school districts, drainage districts, and irrigation districts may also buy certificates on parcels inside their boundaries, or buy the county's certificate.
Lands available for taxes
Nebraska maintains no lands available list and no struck to the state inventory, because parcels are never struck to the state. Unsold parcels go to private sale under Neb. Rev. Stat. 77-1814, or are bought in the county's name under Neb. Rev. Stat. 77-1809 and held as an assignable certificate. The statewide substitute for a lands available list is the Nebraska Delinquent Real Property List that the Department of Revenue publishes each February under Neb. Rev. Stat. 77-1804(2), which carries every delinquent parcel in all 93 counties in one spreadsheet.
Either route skips the live auction, which means these are the parcels nobody bid on, so the due diligence matters even more. The national over-the-counter guide has the full cross-state playbook.
Verified Aug 23, 2026 against Nebraska 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.