Sheridan County, NE tax sales

County offices

County notes

• •Treasurer is Renee E. Thies. The office is the first door on the right on the main floor of the courthouse, open 8:00 a.m. to 4:15 p.m. Monday through Thursday and 8:00 a.m. to 12:45 p.m. Friday, closed federal and state holidays.
• •Reach the office at 308-327-5651, by fax at 308-327-5624, or at [email protected]. Mail goes to PO Box 570, Rushville, NE 69360.
• •The sale is live and in person. Registered bidders check in at the Treasurer's Office on the main floor, then the sale is held upstairs in the District Courtroom.
• •Nothing is bid in Nebraska. Interest is fixed at 14 percent and each parcel sells for the delinquent taxes, interest and costs due, so what the sale allocates is which buyer gets which parcel.
• •The county publishes the date, time, place, fee and forms but not the method it uses to work through the room, so plan on the treasurer announcing the rules at the opening and call ahead if you need to know the format before you travel.
• •Registration closes the week before the first Monday in March, so there is no signing up at the door. Send the Public Tax Sale Registration Form with the $25.00 fee and a completed W-9.
• •The treasurer keeps the original certificates in the county vault. Copies of each certificate and the receipts are emailed to the address on your registration form once all certificates are issued, sorted by investor or company.
• •On a redemption the treasurer pulls the filed original and mails you a copy of the redemption plus a check for the redemption and interest.
• •The delinquent tax sale list is published on Nebraska Taxes Online and linked from the treasurer's page. The county posts no separate over the counter list, so ask the treasurer about parcels still available after the public sale closes.
• •The office does not take credit cards, so plan on cash or check for subsequent taxes on a certificate you hold.
• •Real estate taxes are due December 31, the first half goes delinquent the following May 1 and the second half the following September 1, which is the schedule that feeds each March sale.

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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