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Tax Sale Atlas

Thayer County, NE tax sales

How tax lien sales work in Thayer County, seat of Hebron: 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
Register with the Thayer County Treasurer before the sale.
County office
402-768-6227
Every displayed fact carries a source badge. Verified Aug 24, 2026 against official county and state pages.How we verify
On this page

How Thayer 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
Thayer County Treasurer
Frequency
annual
Typical timing
Annual, on the first Monday in March.
Registration
Register with the Thayer County Treasurer before the sale.
Next expected
on the first Monday in March, 2027 (window; exact date posts closer to the sale)
Sale list
Thayer County delinquent real property list (Excel)
When it runs
Annual, on the first Monday in March. Neb. Rev. Stat. 77-1801 makes every parcel whose real estate taxes are still unpaid on or before the first Monday of March subject to sale on or after that date, and 77-1802 directs the county treasurer to sell the listed property "on the first Monday of March next thereafter" at "public auction at his or her office or other designated location." Thayer County publishes no sale calendar of its own, so call the Treasurer at 402-768-6227 to confirm the start time and the room before making travel plans. The same statute has the Treasurer make out the list of property subject to sale four to six weeks ahead, which puts the parcel list in circulation in late January or early February.
Registration and deposit

Register with the Thayer County Treasurer before the sale. Neb. Rev. Stat. 77-1807 requires a bidder to register with the county treasurer before participating, to pay a twenty five dollar registration fee that is not refunded when a parcel redeems, and, if the bidder is a foreign corporation, to show proof it maintains a registered agent for service of process with the Nebraska Secretary of State. The treasurer or a designee announces the bidding rules at the opening of the auction, and those rules bind every bidder for the rest of the sale. Thayer County posts no bidder packet or registration form, so ask the Treasurer at 402-768-6227 or [email protected] for the form, the registration cutoff, and the payment methods accepted on sale day.

Sale format and venue
Thayer County sells tax sale certificates in person. Neb. Rev. Stat. 77-1802 puts the auction at the county treasurer's office or another location the treasurer designates, and no online bidding platform is confirmed for this county, so plan to attend in Hebron. Nothing is bid on price or rate. Every Nebraska certificate earns a fixed 14 percent per year, and the purchaser is simply the person who offers to pay the taxes, delinquent interest and costs due on the parcel, so the sale allocates access rather than price. Neb. Rev. Stat. 77-1807 lets the treasurer run that allocation as a round robin: registered bidders present at the opening are counted once each, sequentially numbered tickets are drawn to set the purchase order, and each bidder in turn takes one parcel from the list per round, with new rounds starting until every parcel sells or every bidder has consecutively passed. A bidder who is not present when their turn comes is treated as having passed, and bidders arriving mid round join at the end of the next round. Because the treasurer sets and announces the rules on sale morning, ask the office in advance whether Thayer County runs the round robin or works straight down the list. Any parcel still unsold when the public auction closes is then offered at private sale through the Treasurer's office, which is the route in for buyers who miss the March date.
Source: Neb. Rev. Stat. 77-1802, Real property taxes; delinquent tax list; notice of sale· Verified Aug 24, 2026

Thayer County tax sale list and auction calendar

For Thayer 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 Thayer County delinquent real property list (Excel) for the current advertised parcels, then recheck it before the auction.

  2. Register to bid

    Register with the Thayer County Treasurer before the sale. 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 Thayer County

  1. Start with the live sale list

    Pull the current advertised parcels from Thayer County delinquent real property list (Excel). Lists can change before the sale, so recheck the county source before you price a parcel.

  2. Confirm registration and deposit

    Register with the Thayer County Treasurer before the sale. Neb. Rev. Stat. 77-1807 requires a bidder to register with the county treasurer before participating, to pay a twenty five dollar registration fee that is not refunded when a parcel redeems, and, if the bidder is a foreign corporation, to show proof it maintains a registered agent for service of process with the Nebraska Secretary of State. The treasurer or a designee announces the bidding rules at the opening of the auction, and those rules bind every bidder for the rest of the sale. Thayer County posts no bidder packet or registration form, so ask the Treasurer at 402-768-6227 or [email protected] for the form, the registration cutoff, and the payment methods accepted on sale day.

  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)

Thayer County Treasurer

402-768-6227

Thayer County Courthouse, 225 N 4th Street, Hebron, NE 68370

Official website

County notes

  • The Treasurer of record is Marcy Welch, with Deputy Treasurer Nancy Joe. Office hours are Monday through Friday, 7:30 a.m. to 4:30 p.m. The office email is [email protected] and the phone line is 402-768-6227, extension 1.
  • This is a small sale. The delinquent real property list Thayer County filed with the Nebraska Department of Revenue for 2026 carried 110 parcels and roughly 28,800 dollars of delinquent tax across the whole county, and most entries are rural quarter section tracts rather than town lots. The Department of Revenue posts each county's list every February from what the county treasurers file in the first week of that month.
  • Thayer County publishes no tax sale page, bidder packet, registration form or bidding rules, so the Treasurer's office is the only source for the sale room, the start time and the registration cutoff. Budget a phone call in January or February rather than expecting a posted notice.
  • The county's own pages give both 224 and 225 North 4th Street for the Thayer County Courthouse in Hebron. Either reaches the building. Address mail to the Thayer County Treasurer, Hebron, NE 68370, and confirm the exact street line with the office before sending a payment.
  • Thayer County's local newspaper is the Hebron Journal Register. The Treasurer advertises the delinquent list in a legal newspaper in the county ahead of the March sale, so confirm with the office which paper carries the current year's list.
  • Recording is handled by the Thayer County Clerk and Register of Deeds, a separate office from the Treasurer, at 402-768-6126. Recorded documents for the county, including treasurer's tax deeds, can be searched through Nebraska Deeds Online.

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 Thayer 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 Thayer County tax certificate sale?

Annual, on the first Monday in March. Neb. Rev. Stat. 77-1801 makes every parcel whose real estate taxes are still unpaid on or before the first Monday of March subject to sale on or after that date, and 77-1802 directs the county treasurer to sell the listed property "on the first Monday of March next thereafter" at "public auction at his or her office or other designated location." Thayer County publishes no sale calendar of its own, so call the Treasurer at 402-768-6227 to confirm the start time and the room before making travel plans. The same statute has the Treasurer make out the list of property subject to sale four to six weeks ahead, which puts the parcel list in circulation in late January or early February. The sale is held in person. Always confirm the exact date with the County Treasurer before the sale.

How often does Thayer County hold tax deed sales?

Thayer 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 Thayer County tax sale list?

Thayer County posts its tax sale list at revenue.nebraska.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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