Nebraska (NE) Tax Lien Sales

Sale Type: Tax Lien
Interest Rate: 10% per annum + 2% penalty
Bid Method: Rotational
Redemption Period: 3 Years
Sale Date(s): First Monday in March
State Statute(s): Chapter 77
Over-the-Counter: Yes

Nebraska State Overview

Nebraska counties hold their tax lien auctions annually on the first Monday of March. These tax sales are usually directed by the treasurer at the county courthouse or similar facility. Nebraska counties also work similarly to Iowa counties when it comes to the bid method. According to state law they have a “bid down the ownership” method; however, many of the counties choose to do a random selection or rotational method.

In Nebraska, county treasurer’s and tax collector’s sell tax lien certificates to the winning bidder at the delinquent property tax sale.

  • Tax Sale Type: Tax Lien Certificate. (Sec. 77-1818).
  • Contact: The County Treasurer. (Sec. 77-1802).
  • Interest Rate and/or Penalty Rate: 14% per annum. (Sec. 77-1824 and Sec. 45-104.01 ).
  • Bid Procedure: Bid down ownership interest. (Sec. 77-1807).
  • Redemption Period: Three (3) years. (Sec. 77-1837).
  • Law: Nebraska Revised Statutes, Chapter 77, Article 18, “Collection of Delinquent Real Estate Taxes by Sale of Real Estate,” and Article 19 “Collection of Delinquent Real Estate Taxes Through Court Proceedings.”
State County Contact Info
NE Adams
NE Antelope
NE Arthur
NE Banner
NE Blaine
NE Boone
NE Box Butte
NE Boyd
NE Brown http://www.co.brown.ne.us/
NE Buffalo http://www.co.buffalo.ne.us/
NE Burt http://www.co.burt.ne.us/
NE Butler
NE Cass
NE Cedar
NE Chase
NE Cherry
NE Cheyenne http://www.co.cheyenne.ne.us/
NE Clay
NE Colfax http://www.co.colfax.ne.us/
NE Cuming
NE Custer
NE Dakota
NE Dawes
NE Dawson
NE Deuel
NE Dixon
NE Dodge
NE Douglas http://www.co.douglas.ne.us/
NE Dundy
NE Fillmore
NE Franklin
NE Frontier
NE Fumas
NE Gage
NE Garden
NE Garfield
NE Gosper
NE Grant
NE Greeley
NE Hall
NE Hamilton http://www.co.hamilton.ne.us/
NE Harlan
NE Hayes
NE Hitchcock http://www.co.hitchcock.ne.us/
NE Holt
NE Hooker
NE Howard
NE Jefferson
NE Johnson
NE Kearney
NE Keith
NE Keyapaha
NE Kimball
NE Knox
NE Lancaster http://www.co.lancaster.ne.us/
NE Lincoln
NE Logan
NE Loup
NE Madison http://www.co.madison.ne.us/
NE McPherson
NE Merrick
NE Morill
NE Nance
NE Nemaha
NE Nuckolls
NE Otoe http://www.co.otoe.ne.us/
NE Pawnee
NE Perkins
NE Phelps
NE Pierce http://www.co.pierce.ne.us/
NE Platte
NE Polk
NE Red Willow
NE Richardson
NE Rock http://www.co.rock.ne.us/
NE Saline
NE Sarpy http://www.co.sarpy.ne.us/
NE Saunders http://www.co.saunders.ne.us/
NE Scotts Bluff
NE Seward
NE Sheridan
NE Sherman
NE Sioux
NE Stanton
NE Thayer
NE Thomas
NE Thurston
NE Valley
NE Washington
NE Wayne
NE Webster
NE Wheeler
NE York

States

States that offer Over-the-Counter Tax Lien Certificates