Tax Sales and Sheriff Sales in Nebraska

How tax sales work in Nebraska

Nebraska sells tax lien certificates: the buyer pays the taxes and holds a lien that earns interest, and gets the property only if the owner never redeems.

What the buyer earns. 14% per year (the rate for delinquent property taxes in Neb. Rev. Stat. 45-104.01, applied by 77-1824) on the certificate amount and subsequent taxes paid.

Redemption. Three years from the sale before the holder may apply for a deed or foreclose; redemption then continues until the holder files the tax deed application (45 days after application for owner-occupied property) or, in a judicial foreclosure, until the court confirms the sheriff's sale..

When and where the sales are held

Who runs them: County treasurer (tax deeds are issued by the treasurer; foreclosures are in district court with the sheriff selling).

When: First Monday in March each year; the list is published for three weeks starting the first week of February..

Where: In person at the county treasurer's office or a county building, typically in 'round robin' order (Hall County sells at the public library; Sheridan County posts its list online and in the office); private sales of leftover certificates continue afterward..

The list of parcels for each sale is published by the office that runs it, usually a few weeks ahead, in the county's legal newspaper and on the county or platform site. UX Search does not list tax sale parcels; these sales are run by the counties and the platforms they contract, and the links on this page go to the official sources.

Sheriff sales and foreclosure sales in Nebraska

Nebraska mortgages are foreclosed judicially: after a district court decree the sheriff sells the property at public auction and the court must confirm the sale (Neb. Rev. Stat. 25-1531); the owner may redeem until confirmation by paying the judgment, interest and costs plus 12% interest to a third-party buyer (25-1530). Trust deeds, which secure most home loans, are foreclosed non-judicially by the trustee and the trustee's deed passes title 'without right of redemption' (76-1010).

A tax sale and a sheriff sale are different animals even when the same office runs both. A tax sale clears unpaid property taxes and in most states wipes out junior liens; a mortgage foreclosure sale pays the lender and may leave tax liens in place. Before bidding at either, pull the title, read the judgment or the tax certificate, and know which liens survive the sale in Nebraska.

Official sources for Nebraska

• Neb. Rev. Stat. 77-1831 notice before tax deed
• Neb. Rev. Stat. 76-1010 trustee's deed without redemption
• LB 370 (2012) text of 77-1824 redemption
• Sheridan County Treasurer public tax sale information

Statute: Neb. Rev. Stat. 77-1801 through 77-1863 (tax sales, redemption and treasurer's deeds), 77-1901 through 77-1941 (foreclosure of tax liens), 45-104.01 (interest rate); 25-1530 and 25-1531 (judicial sale confirmation); 76-1001 through 76-1018 (trust deeds).

Questions people ask

Does Nebraska sell tax liens or tax deeds?

Nebraska sells tax lien certificates: the buyer pays the taxes and holds a lien that earns interest, and gets the property only if the owner never redeems. Nebraska county treasurers sell tax sale certificates on the first Monday in March for taxes delinquent the prior year; the buyer pays the taxes and receives a certificate of purchase, which is a lien earning 14% interest, not ownership. The owner may redeem through the treasurer at any time by paying the certificate amount plus interest and subsequent taxes. After three years the holder may either apply to the treasurer for a tax deed (after serving a statutory notice at least three months ahead) or foreclose the lien in district court with a sheriff's sale; the holder must act within nine months after the three-year period or lose the certificate.

How long is the redemption period after a tax sale in Nebraska?

Three years from the sale before the holder may apply for a deed or foreclose; redemption then continues until the holder files the tax deed application (45 days after application for owner-occupied property) or, in a judicial foreclosure, until the court confirms the sheriff's sale.

What does the buyer earn if the owner redeems in Nebraska?

14% per year (the rate for delinquent property taxes in Neb. Rev. Stat. 45-104.01, applied by 77-1824) on the certificate amount and subsequent taxes paid

Who runs tax sales in Nebraska?

County treasurer (tax deeds are issued by the treasurer; foreclosures are in district court with the sheriff selling). In person at the county treasurer's office or a county building, typically in 'round robin' order (Hall County sells at the public library; Sheridan County posts its list online and in the office); private sales of leftover certificates continue afterward.

When are tax sales held in Nebraska?

First Monday in March each year; the list is published for three weeks starting the first week of February.

Are sheriff sales in Nebraska judicial?

Nebraska mortgages are foreclosed judicially: after a district court decree the sheriff sells the property at public auction and the court must confirm the sale (Neb. Rev. Stat. 25-1531); the owner may redeem until confirmation by paying the judgment, interest and costs plus 12% interest to a third-party buyer (25-1530). Trust deeds, which secure most home loans, are foreclosed non-judicially by the trustee and the trustee's deed passes title 'without right of redemption' (76-1010).

Can anyone bid at a tax sale or sheriff sale in Nebraska?

Generally yes, with registration through the office or platform that runs the sale, and often a deposit or proof of funds. Payment is usually due the same day or within a few days in certified funds, and the property is sold as is with whatever title questions come with it. Read the county's terms for the sale you are bidding in; they differ from one county to the next in the same state.

Written from the Nebraska statutes and official county pages, last checked October 27, 2026. Rules change by session and by county; the official sources above control. UX Search is independent, lists no tax sale parcels and never takes a bid.