State laws / Nebraska
Nebraska tax sales: liens, deeds, rates & redemption
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.
Where to bid: 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.
| What is sold | Tax lien certificates |
|---|---|
| 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 period | 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. |
| Governing law | Nebraska Revised Statutes 77-1801 to 77-1863, esp. 77-1807, 77-1824 and 77-1837 |
| Investor notes | 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. |
Sources
- https://taxlien.io/rankings/
- https://liensuite.com/guides/states/nebraska
- https://caselaw.findlaw.com/court/ne-supreme-court/116512384.html
- https://taxliensimple.com/auctions/online
Law verified 2026-10-30 against the sources above. Confirm current details with the county tax collector / clerk before bidding — counties can change dates and procedures.