Nebraska tax sale properties, straight from county records. Last refreshed Oct 13, 2026. Auction dates and opening bids can change at the county. Check the county link on a listing before you bid.
Nebraska sells tax sale certificates once a year, in March. Registered bidders take turns choosing parcels in a random order; each certificate earns a fixed 14% a year. What nobody picks can be bought afterwards at the county treasurer's office. If the owner never pays, you either apply for a tax deed or foreclose in court, depending on the property's value.
Redemption Period
3 yrs
You buy a tax sale certificate, not the property. The owner can redeem for at least three years, and the right to redeem lasts until you apply for a deed or file to foreclose (Neb. Rev. Stat. 77-1824). After three years you have a nine-month window to act (77-1837, 77-1902). If 110% of the county's assessed value, minus what it would cost to redeem, is $25,000 or less, you apply to the treasurer for a tax deed; if it is more, you must foreclose in district court instead (77-1837(3)). Miss the window and the certificate can become worthless. A land bank holding a vacant, abandoned parcel may act after two years.
Avg Property Tax Rate
1.73%
Above the national average (1.1%). Higher tax rates mean larger opening bids and lien amounts.
Homestead Rules
Special Rules Apply
Homestead exemption for qualifying owners.
Words used on this page
Redemption period
A window after the sale when the old owner can pay up and take the property back.
Homestead exemption
A tax break on an owner's main home. It changes what the minimum bid includes.
Tax lien
The county sells the unpaid tax debt, not the property. You collect interest, or later foreclose.
Before you bid in Nebraska
What can survive the sale and become yours
IRS federal tax liens
Other things to check
Nebraska sells tax sale certificates.
Certificates earn a fixed 14% a year (Neb. Rev. Stat. 45-104.01).
At the March sale registered bidders take turns picking parcels in a random order, so the rate is never bid down; whatever is left unsold can be bought afterwards at the treasurer's office for the taxes, interest and costs (77-1814).
When you buy, you must have the owner served with notice of your certificate (77-1818).
You keep paying later years' taxes to protect your position.
Property taxes are high here.
How we rate these
Every listing says one of four things. Next to it is how many facts we hold
for it, and what that much evidence is good enough for.
Worth a look
We hold the four basics (what is being sold, when, for how much, and what the property is) and nothing we hold argues against it. A claim about our record, not a promise about the property.
Needs review
We hold the basics, but a named finding wants a human first: a possible lien under the owner's name, a flood or environmental record, no mapped public road, a property check that fired, an opening bid at or above the value we hold for the parcel, or a sale the county reports as postponed.
Screened out
We hold positive evidence of a problem: recorded debt or an IRS lien that survives the sale, a lot too small to be a real parcel, a sale the county reports as over, or a sale date already past. The card names it.
Not enough data yet
One of the four basics is missing. This is not a bad rating: missing data can never produce a negative verdict.
N of 12 facts on file
How many of the 12 facts we track for this parcel we actually hold: sale kind, auction date, entry price, property class, value, lot size, living area, legal description, road access, title search, condition, sale terms. The same count on the board, the deal page and in Flexy. Hover the bar on any card to see which are still missing.
One number cannot say both how good a parcel looks and how much we actually know
about it, and a low number reads as a verdict. So we do not print one.
“Not enough data yet” is not a judgement about the property.
Nebraska is a tax lien state. You buy a tax sale certificate, not the property. The owner can redeem for at least three years, and the right to redeem lasts until you apply for a deed or file to foreclose (Neb. Rev. Stat. 77-1824). After three years you have a nine-month window to act (77-1837, 77-1902). If 110% of the county's assessed value, minus what it would cost to redeem, is $25,000 or less, you apply to the treasurer for a tax deed; if it is more, you must foreclose in district court instead (77-1837(3)). Miss the window and the certificate can become worthless. A land bank holding a vacant, abandoned parcel may act after two years.
The redemption period in Nebraska is 3 yrs. During this period, the original owner can reclaim the property by paying what is owed plus the interest or penalty set by state law.
DeedFlex aggregates Nebraska tax sale listings from county auction platforms and gives each property a plain-English verdict: Worth a look, Needs review, Screened out, or Not enough data yet. Next to it is how far the research has got on it. Start with Pro ($59/mo, flat) to browse all available Nebraska properties with full deal analysis.
Key risks include: IRS federal tax liens. Nebraska sells tax sale certificates. Certificates earn a fixed 14% a year (Neb. Rev. Stat. 45-104.01). At the March sale registered bidders take turns picking parcels in a random order, so the rate is never bid down; whatever is left unsold can be bought afterwards at the treasurer's office for the taxes, interest and costs (77-1814). When you buy, you must have the owner served with notice of your certificate (77-1818). You keep paying later years' taxes to protect your position. Property taxes are high here.
Opening bids vary widely by county and property. Nebraska has an average property tax rate of 1.73%, which influences opening bid amounts. DeedFlex shows the opening bid for every listed property. Where we hold a market value we can stand behind, we show it; where we do not, we say so rather than print a number we cannot support.
Explore other states
Tax deed and lien data. 162,089 properties you can bid on or buy now · in 771 counties · tax-sale rules and guides for all 50 states