Tax lien state · Nebraska

Nebraska Tax Deed & Tax Lien Sales 2026

County listings for Nebraska are on the way. The rules below are ready now, so you can plan before the first sale is published.

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How Nebraska sales work

Neb. Rev. Stat. ch. 77, art. 18 to 19
Sale type
Tax Lien (tax sale certificates)
Redemption period
3 years from the date of sale
Interest or penalty
14% per year
Sale frequency
Annual, first Monday of March
Bidding method
Round-robin or rotational selection in most counties; some counties bid down the undivided interest (verify per county)
Where sales run
In-person at the county treasurer · Some counties use online bidding (verify)

Summary from public statutes. Rules change and counties differ. Verify with the county before bidding.

What catches investors off guard

  1. Round-robin sales give each bidder a turn, so you cannot target only the parcels you want.
  2. Nebraska rewrote its tax deed and foreclosure procedures after 2023, so older guides may be wrong on timelines and surplus rules.
  3. Certificates that are not acted on within the statutory window expire worthless.
  4. Rural parcels can carry large special assessments or drainage district charges that survive.

How tax sales work in Nebraska

Nebraska counties sell tax sale certificates on delinquent real estate. Buying a certificate pays the county the overdue taxes and gives you a lien on the property. The sale is run by the county treasurer and takes place on the first Monday of March each year for the previous year’s delinquencies.

Most counties run a round-robin format: registered bidders are seated in random order and each takes a turn selecting a parcel from the list at face value. A minority of counties allow bidding down the percentage of ownership a buyer would take on foreclosure. Ask the treasurer which format applies, because the strategy is different. Certificates left unsold after the public sale can usually be bought over the counter later.

Redemption and interest

The owner can redeem at any time by paying the certificate amount plus interest at 14 percent per year, along with any subsequent taxes the holder has paid. Redemption is common, and the 14 percent yield is the main attraction for certificate buyers.

If no redemption occurs within three years of the sale, the holder can proceed toward ownership either by applying for a treasurer’s tax deed after statutory notice or by filing a judicial foreclosure. Nebraska’s legislature changed these procedures following the 2023 Tyler v. Hennepin County decision, particularly around how equity above the tax debt is treated. Confirm the current rules with counsel before relying on the deed route.

When and where sales happen

Sales are held the first Monday of March at the county treasurer’s office or another location the treasurer designates. Lists are published in a local newspaper for three weeks in February. A few counties have moved to online bidding; most remain in person and require advance registration and a completed W-9.

What to check before you bid

Confirm the parcel’s current assessed value and whether it has structures or is bare land. Look for improvement district assessments, which often exceed the tax lien on rural parcels. Note whether a homestead exemption or agricultural classification applies, since that affects how motivated the owner will be to redeem. Track the three-year deadline from the day you buy.

How AuctionScouts helps here

AuctionScouts pulls the March lists from participating counties into one view, scores each parcel from 0 to 100 and flags surviving liens and assessments. The auction calendar tracks the March sale dates and the follow-up deadlines for each certificate.

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