State Summary

• Tax Collection Method: Liens
• Primary Bidding Type: Bid-down Percentage of Ownership
• Redemption Period: 3 years
• Redemption Interest Rate/Flat Penalty: 14% simple interest per annum

The following information summarizes the life cycle, requirements, and administering of tax liens in the state of Nebraska. Please read this information carefully. There are tax collection laws that pertain to all counties in Nebraska, but be aware that there are subtle differences between the counties as well. When the word "typical" is used in the FAQs below, it indicates that most counties use this procedure/follow this convention, but not all counties.

Is Nebraska a tax lien or a tax deed state?
Nebraska is a tax lien state.

What is the name of the county official whom typically collects property taxes in Nebraska?
County Treasurer.

When are property taxes due in the state of Nebraska?
The annual tax bill is due on December 31.

When do property taxes become delinquent in the state of Nebraska? 
For counties with a population more than 100,000, the first half of the tax bill becomes delinquent April 1 the following year, and the second half of the tax bill becomes delinquent August 1. For counties with a population less than 100,000, the first half of the tax bill becomes delinquent May 1 the following year and the second half of the tax bill becomes delinquent September 1. Simple Interest on delinquent tax bills accrues at 1.17% per month or fraction of a month (14% per annum).

What is the name of the county official whom typically conducts tax lien sales in Nebraska?
County Treasurer.

When does the typical Nebraska county hold their annual tax lien sale?
Nebraska counties hold their tax lien sales on the first Monday in July.

What are the registration requirements for the typical Nebraska tax lien sale?
Registration requirements vary by county.

What is the bidding type used at a typical Nebraska tax lien sale?
The bidding type varies by county. Many counties use a rotational or round robin method. In this method, each bidder has a chance to purchase the tax lien certificate of their choice for the amount of taxes and fees owed. Some counties use bid-down tax lien certificate ownership or bid-down property ownership methods if there is competition between more than one owner for a property. In the bid-down tax lien certificate ownership, bidders split the cost of the tax lien certificate, and all purchasers still earn 14% on their purchase amount.

What forms of payment are generally accepted at a typical Nebraska tax lien sale?
A typical Nebraska county requires certified funds.

What are the general terms of payment for the typical tax lien certificate purchased at a Nebraska tax lien sale?
Most Nebraska counties require full payment the day of the sale.

What is the redemption period for tax lien certificates in Nebraska?
The redemption period is three years and starts on the day that the certificate is first offered for purchase.

What is the maximum return (interest rate and/or flat penalty rate) investors earn while they hold the tax lien certificate?
The state-mandated interest rate is 14% per annum, or 1.17% accrual per month (or fraction of a month). So, if a tax lien certificate is redeemed just prior to the end of the three-year redemption period, the investor's return would be 42%.

Are tax liens certificates offered "over-the-counter" in Nebraska?
Yes, most counties have "over-the-counter" opportunities for interested investors.

What is the name of the office that determines the values of properties on a annual basis?
County Assessor.

For more information on the life cycle, requirements, and administering of tax liens in the state of Nebraska, refer to Chapter 77 Revenue and Taxation in the Nebraska Revised Statutes.



Nebraska County Reference