Investing guides / Nebraska

Nebraska tax sale investing: buy the tax debt, earn the rate

Quick answerNebraska sells tax lien certificates for unpaid property taxes. Lien buyers can earn 14% per annum, fixed by statute (Neb. Rev. Stat. 77-1824; interest rate set by Neb. Rev. Stat. 45-104.01), simple interest accruing daily; the rate is not bid down.. Redemption: 3 years from the date of sale; the certificate holder may apply for a treasurer's tax deed after 3 years but must do so no later than 3 years and 6 months after the sale, after which the certificate is void (Neb. Rev. Stat. 77-1824, 77-1837). Sales: Annual public tax lien sale beginning on the first Monday in March in each county (Neb. Rev. Stat. 77-1801 et seq.); unsold certificates may later be sold at a private tax sale by the county treasurer. Governing law: Nebraska Revised Statutes 77-1801 to 77-1863, esp. 77-1807, 77-1824 and 77-1837.

How it works in Nebraska

In Nebraska you are not buying property at the sale — you are buying the county's tax lien certificate for the amount of taxes owed, and the owner owes you interest until they redeem.

Interest / penalty: 14% per annum, fixed by statute (Neb. Rev. Stat. 77-1824; interest rate set by Neb. Rev. Stat. 45-104.01), simple interest accruing daily; the rate is not bid down.

Redemption: 3 years from the date of sale; the certificate holder may apply for a treasurer's tax deed after 3 years but must do so no later than 3 years and 6 months after the sale, after which the certificate is void (Neb. Rev. Stat. 77-1824, 77-1837).

When sales happen: Annual public tax lien sale beginning on the first Monday in March in each county (Neb. Rev. Stat. 77-1801 et seq.); unsold certificates may later be sold at a private tax sale by the county treasurer.

Where sales run: Most counties hold in-person treasurer's sales using round-robin / rotational assignment rather than competitive bidding; Douglas County (Omaha) holds its sale online, reported as via RealAuction (douglas.nebraskataxsale.com). No single statewide platform.

Governing law: Nebraska Revised Statutes 77-1801 to 77-1863, esp. 77-1807, 77-1824 and 77-1837

The investor's edge

Your edge is rate discipline: know the statutory maximum, know what the sale historically bids down to in your target counties, and set a floor rate you will not cross before the sale starts.

Notice defects are a leading cause of void treasurer's deeds in Nebraska - the holder must strictly comply with the statutory notice and proof requirements (77-1831 et seq.) before applying for a deed, or foreclose the certificate judicially instead. Certificates not acted on within the 3-year-6-month window become worthless.

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Full legal reference: Nebraska tax sale laws. Verified 2026-10-30 against the sources on that page. Educational only, not investment advice.