Nebraska

Checked against official sources on 2026-11-01. Each statement is tied to the statute or agency page listed under Sources.

Not legal or financial advice. Rules change. Confirm with the county before you bid.

Sale type: Tax sale certificate; the purchaser acquires a lien (§77-1818)
Statute text
The purchaser acquires a perpetual lien of the tax on the real property
Neb. Rev. Stat. § 77-1818(1) — checked 2026-11-01
Interest / penalty: Interest at the rate in §45-104.01 as adjusted by the Legislature (§77-1824). Current rate: Confirm with the county.Interest runs from the date of purchase to the date of redemption (§77-1824)
Statute text
with interest thereon at the rate specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, from the date of purchase to date of redemption
Neb. Rev. Stat. § 77-1824 — checked 2026-11-01
Statute text
with interest thereon at the rate specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, from the date of purchase to date of redemption
Neb. Rev. Stat. § 77-1824 — checked 2026-11-01
Redemption: Until the purchaser files an application for tax deed with the county treasurer (§77-1824)
Statute text
The right of redemption expires when the purchaser files an application for tax deed with the county treasurer.
Neb. Rev. Stat. § 77-1824 — checked 2026-11-01
Bid method: Bid method: Confirm with the county.
Statute text
The purchaser of any real property sold by the county treasurer or his or her designee for taxes shall be entitled to a certificate describing the real property so purchased
Neb. Rev. Stat. § 77-1818(1) — checked 2026-11-01
Statute: NRS §77-1824
Statute text
The right of redemption expires when the purchaser files an application for tax deed with the county treasurer.
Neb. Rev. Stat. § 77-1824 — checked 2026-11-01
Auction platform: County treasurer or designee (§77-1818). Place and method: Confirm with the county.
Statute text
The purchaser of any real property sold by the county treasurer or his or her designee for taxes shall be entitled to a certificate describing the real property so purchased
Neb. Rev. Stat. § 77-1818(1) — checked 2026-11-01
Auction timing: Subject to sale on or after the first Monday of March (§77-1801)
Statute text
on or before the first Monday of March, after they become delinquent, shall be subject to sale on or after such date
Neb. Rev. Stat. § 77-1801 — checked 2026-11-01

Counties 93

Tax lien
Tax deed
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Summary

Delinquent real estate is subject to sale on or after the first Monday of March after the taxes become delinquent (§77-1801). Sales after the March sale: Not set by statute. Confirm with the county. Statute: NRS §77-1801.

Statute text

The county treasurer or designee sells delinquent real estate for taxes, and the purchaser acquires a perpetual lien of the tax on the property (§77-1818). The right of redemption expires when the purchaser files an application for tax deed with the county treasurer (§77-1824). NRS §77-1801.

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Statute text

Statute text

On redemption, interest is paid at the rate in §45-104.01 as adjusted by the Legislature, from the date of purchase to the date of redemption (§77-1824). NRS §77-1801.

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Statute text

Los bienes raíces morosos están sujetos a venta a partir del primer lunes de marzo posterior a la morosidad de los impuestos (§77-1801). El derecho de redención vence cuando el comprador presenta una solicitud de escritura fiscal al tesorero del condado (§77-1824). Ventas posteriores a la venta de marzo: No lo fija la ley. Confirme con el condado. Estatuto: NRS §77-1801.

Statute text

Statute text

El tesorero del condado o su designado vende bienes raíces morosos por impuestos, y el comprador adquiere un gravamen perpetuo del impuesto sobre la propiedad (§77-1818).

Statute text

En la redención se paga interés a la tasa del §45-104.01 según la ajuste la Legislatura, desde la fecha de compra hasta la fecha de redención (§77-1824).

Statute text

Key points

For other real estate, the purchaser applies for a tax deed within nine months after the expiration of three years after the date of sale (§77-1837).
Statute text
For any other real estate, the purchaser or assignee shall apply at any time within nine months after the expiration of three years after the date of sale of the real estate for taxes or special assessments.
Neb. Rev. Stat. § 77-1837 — checked 2026-11-01
At least three months before applying for the tax deed, the purchaser serves notice that the deed will be applied for (§77-1831).
Statute text
at least three months before applying for the tax deed, serves or causes to be served a notice
Neb. Rev. Stat. § 77-1831 — checked 2026-11-01

How to sign up for the auction

Platform: County treasurer. Place and method: Confirm with the county.

Statute text

Contact the county treasurer. Confirm with the county.
Statute text
The purchaser of any real property sold by the county treasurer or his or her designee for taxes shall be entitled to a certificate describing the real property so purchased
Neb. Rev. Stat. § 77-1818(1) — checked 2026-11-01
Sale date and registration: Confirm with the county.
Statute text
on or before the first Monday of March, after they become delinquent, shall be subject to sale on or after such date
Neb. Rev. Stat. § 77-1801 — checked 2026-11-01
Certificates not sold at the sale: Confirm with the county.
Statute text
on or before the first Monday of March, after they become delinquent, shall be subject to sale on or after such date
Neb. Rev. Stat. § 77-1801 — checked 2026-11-01

Deposit: Confirm with the county.

Statute text

Platform: Tesorero del condado. Lugar y método: Confirme con el condado.

Statute text

Contacte al tesorero del condado. Confirme con el condado.
Statute text
The purchaser of any real property sold by the county treasurer or his or her designee for taxes shall be entitled to a certificate describing the real property so purchased
Neb. Rev. Stat. § 77-1818(1) — checked 2026-11-01
Fecha de venta y registro: Confirme con el condado.
Statute text
on or before the first Monday of March, after they become delinquent, shall be subject to sale on or after such date
Neb. Rev. Stat. § 77-1801 — checked 2026-11-01
Certificados no vendidos en la venta: Confirme con el condado.
Statute text
on or before the first Monday of March, after they become delinquent, shall be subject to sale on or after such date
Neb. Rev. Stat. § 77-1801 — checked 2026-11-01

Depósito: Confirme con el condado.

Statute text

Over the counter (OTC)

Not set by statute. Confirm with the county.

Statute text

Not set by statute. Confirm with the county. Confirm with the county.

Statute text

No lo fija la ley. Confirme con el condado. Confirme con el condado.

Statute text

Platforms

County treasurer
Statute text
The purchaser of any real property sold by the county treasurer or his or her designee for taxes shall be entitled to a certificate describing the real property so purchased
Neb. Rev. Stat. § 77-1818(1) — checked 2026-11-01

Surplus proceeds

Excess proceeds after a sale: Confirm with the county.

Statute text

La lista de condados y las fuentes están en inglés.

Sources

Neb. Rev. Stat. § 77-1818(1) — checked 2026-11-01
Neb. Rev. Stat. § 77-1824 — checked 2026-11-01
Neb. Rev. Stat. § 77-1801 — checked 2026-11-01
Neb. Rev. Stat. § 77-1837 — checked 2026-11-01
Neb. Rev. Stat. § 77-1831 — checked 2026-11-01

Checked against official sources on 2026-11-01. Each statement is tied to the statute or agency page listed under Sources.

County records come from the directory's research files (dated where shown). Always confirm dates, deposits and rules with the county office before you bid. Report an error.