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Tax Sale Atlas

Nebraska tax sales

Nebraska tax sale statutes

These are the Nebraska statutes that decide how tax lien certificates and tax deeds are sold. Each links to the official text so you can read the exact language before you rely on it.

The governing law

Nebraska is a tax lien state. Each county treasurer holds one public tax sale a year, on the first Monday of March, and sells a tax sale certificate on every parcel whose prior year taxes are still unpaid on that date. The certificate earns 14 percent per year, the rate Neb. Rev. Stat. 45-104.01 fixes for delinquent taxes owed to any Nebraska political subdivision. Nothing is bid at this sale. Since January 1, 2015 a certificate sells for the taxes, delinquent interest, and costs due on the parcel, so the price is fixed and the rate is fixed, and what the auction allocates is which registered bidder gets which parcel. Most counties do that with a round robin, the format Neb. Rev. Stat. 77-1807(2)(e) sets out step by step: registered bidders draw numbered tickets, and each takes one parcel per round in ticket order until every parcel is sold or every bidder has passed. Three years after the sale, and after serving a three month warning notice, the holder may apply to the treasurer for a tax deed, but only if the parcel's equity is small enough to clear the test in Neb. Rev. Stat. 77-1837(3). Anything larger has to go through a district court foreclosure instead. The governing law is Neb. Rev. Stat. Chapter 77, Article 18 for the sale, the certificate, redemption, and the treasurer's deed, and Article 19 for the foreclosure route.

  • Neb. Rev. Stat. Chapter 77, Article 18 (77-1801 et seq.)

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    Real property taxes; collection by sale, certificates, redemption, and treasurer's tax deed

  • Neb. Rev. Stat. 45-104.01

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    Interest; political subdivisions; delinquent taxes; special assessments

  • Neb. Rev. Stat. 77-203

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    Property taxes; when due; first lien

  • Neb. Rev. Stat. 77-204

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    Real estate taxes; when delinquent

  • Neb. Rev. Stat. 77-1801

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    Real property taxes; collection by sale; when

  • Neb. Rev. Stat. 77-1802

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    Real property taxes; delinquent tax list; notice of sale

  • Neb. Rev. Stat. 77-1804

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    Real property taxes; delinquent tax list; publication and posting of notice; publication on Department of Revenue website

  • Neb. Rev. Stat. 77-1806

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    Real property taxes; delinquent tax sale; when commenced and concluded

  • Neb. Rev. Stat. 77-1807

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    Real property taxes; delinquent tax sale; how conducted; sale of part; bid by land bank; effect

  • Neb. Rev. Stat. 77-1808

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    Real property taxes; delinquent tax sale; payment by purchaser; resale

  • Neb. Rev. Stat. 77-1809

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    Real property taxes; delinquent tax sales; purchase by county; assignment of certificate of purchase; interest

  • Neb. Rev. Stat. 77-1814

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    Real property taxes; private tax sale; issuance of certificates

  • Neb. Rev. Stat. 77-1818

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    Real property taxes; certificate of purchase; lien of purchaser; subsequent taxes; purchaser provide notice; administrative fee

  • Neb. Rev. Stat. 77-1823

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    Real property taxes; tax sale certificates; fee

  • Neb. Rev. Stat. 77-1824

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    Real property taxes; redemption from sale; when and how made

  • Neb. Rev. Stat. 77-1830

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    Real property taxes; redemption from sale; part interest in land; how made

  • Neb. Rev. Stat. 77-1831

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    Real property taxes; issuance of treasurer's tax deed; notice given by purchaser; contents

  • Neb. Rev. Stat. 77-1837

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    Real property taxes; issuance of treasurer's tax deed; when; proceed by foreclosure; when

  • Neb. Rev. Stat. 77-1838

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    Real property taxes; issuance of treasurer's tax deed; effect; pay surplus to previous owner

  • Neb. Rev. Stat. 77-1856

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    Real property taxes; effect of failure to demand deed or to foreclose; cancellation of tax sales

  • Neb. Rev. Stat. Chapter 77, Article 19 (77-1901 et seq.)

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    Foreclosure of tax liens by holders of tax sale certificates

  • Neb. Rev. Stat. 77-1902

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    Tax sale certificate; tax deed; right of holder to foreclosure; action in district court; limitation period

  • Neb. Rev. Stat. 77-1916

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    Foreclosure proceedings; surplus proceeds; disposition; prorating

  • Neb. Rev. Stat. 77-1917

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    Foreclosure proceedings; redemption; subsequent taxes paid; conditions

Want the mechanics in plain English instead of statute numbers? See how to buy in Nebraska, the redemption period, and the full Nebraska walkthrough.

Statute citations verified Aug 23, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.

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.

See how the law plays out by county

Statutes are statewide, but sale calendars and platforms are set county by county.

All Nebraska countiesHow to buy, step by step