Continental Resources v. Fair
2022Addressed the rights of former owners to surplus equity after a tax sale, significantly impacting investor risk.
NE
Nebraska
Tax Deed
Nebraska tax lien auctions are held annually on the first Monday in March, where investors purchase tax sale certificates for delinquent taxes. This lien earns 14% annual interest. If unredeemed after three years, the investor may pursue a treasurer's tax deed or judicial foreclosure to potentially acquire the property, subject to recent surplus equity compensation requirements.
| Upcoming auctions | 0 |
| Counties covered | 93 |
| BS&A municipalities | 6 |
| Scored properties | 0 |
| Last updated | Apr 15, 2026 |
Quick facts
- Sale type
- Tax lien
- Redemption period
- 3 years (standard)
- Sale frequency
- Annual
- Interest rate
- 14% per annum
- Minimum bid
- Taxes + interest + costs
- Bidder deposit
- $25 registration fee
- Deed type
- Treasurer's tax deed
Statutory framework
| Sale Type | Tax Lien |
| Redemption Period | The standard redemption period is three years from the date of the tax sale certificate issuance. For properties classified as vacant and abandoned, this period may be reduced to two years. |
| Penalty / Interest | Delinquent taxes and tax sale certificates accrue interest at a rate of 14% per annum from the date of the tax sale until the date of redemption. |
| Jurisdiction Type | County |
| Jurisdiction Count | 93 |
| Typical Sale Month | March |
| Assessor Portal | — |
| GIS Portal | — |
| Tax Portal | https://nto.us |
Sale mechanics
Nebraska tax sales are conducted in-person by the County Treasurer, typically using a round-robin format where registered bidders take turns selecting parcels from the delinquent list. Bidders must pre-register, pay a non-refundable fee, and submit a W-9. The minimum bid is the total of delinquent taxes, interest, and advertising costs, with payment generally required immediately via cashier's check or money order.
Post-sale obligations
The winning bidder receives a Certificate of Purchase, which represents a lien rather than immediate ownership. The holder must strictly adhere to statutory notice requirements, including personal service or publication, before applying for a tax deed. The holder has no authority to enter or maintain the property during the redemption period and may be liable for surplus equity if the property value exceeds the tax debt.
Quiet title cost estimator
Estimate attorney and court costs for clearing title after a Nebraska tax deed purchase.
Estimated cost$5,000
Timeline6 mo.
Notable counties
Key Nebraska counties for tax deed investors.
Douglas County
Highest sale volume due to the Omaha metropolitan area.
Lancaster County
Significant volume due to the Lincoln metropolitan area.
Recent statutory changes
- No specific amendments to the core tax sale process in the last 2 years, though legislative bills have been introduced to clarify tax sale certificate and foreclosure provisions.
How to bid at a Nebraska tax deed auction
Step-by-step process for participating in Nebraska tax deed sales.
- 1
Research delinquent properties
Review the advertised list of delinquent taxes published by the County Treasurer.
- 2
Pre-register with county
Submit the required registration form, W-9, and non-refundable fee by the county's deadline.
- 3
Attend the auction
Arrive at the designated time and location to participate in the round-robin bidding.
- 4
Select and bid
When your turn arrives, select a parcel and agree to pay the delinquent taxes, interest, and costs.
- 5
Pay the balance
Provide payment for the tax sale certificate as required by the County Treasurer.
- 6
Monitor redemption
Track the property status and pay subsequent delinquent taxes if desired to protect your lien.
Applicable statutes
Primary statute sections governing tax deed sales in Nebraska.
Neb. Rev. Stat. § 77-1802
Governs the date and time of the annual tax sale.
Neb. Rev. Stat. § 77-1807
Outlines the conduct of the tax sale, including the round-robin format.
Neb. Rev. Stat. § 77-1837
Specifies the redemption period and the process for applying for a tax deed.
Neb. Rev. Stat. § 77-1902
Governs the judicial foreclosure of tax liens.
Notable case law
Landmark court decisions affecting Nebraska tax deed investors.
Nieveen v. TAX 106
2022Further clarified the constitutional implications of tax sales regarding property interests and surplus equity.
Frequently asked questions
Common questions from Nebraska tax deed investors.
- The owner has three years from the date of the tax sale certificate to pay the delinquent taxes, interest, and costs to redeem the property.
- Yes, a quiet title action is generally necessary to clear the title and make the property marketable, as tax deeds may be challenged for procedural defects.
- The primary risk is that the deed may be set aside if statutory notice requirements were not strictly followed, or if the former owner successfully claims surplus equity.
- The owner may challenge the sale in court, and if successful, the investor may lose the property or be required to pay the owner the surplus equity.
- They are conducted in person by the County Treasurer, often using a round-robin format where registered bidders take turns selecting parcels.
- Yes, but you have no legal right to enter the property; inspections must be from public areas.
How does Nebraska's redemption period work for tax deed purchases?
Do I need a quiet title action after a Nebraska tax deed purchase?
What title risks should a Nebraska tax deed buyer know about?
What happens if the former owner challenges a Nebraska tax sale?
How are Nebraska tax deed auctions typically conducted?
Can I inspect properties before bidding at Nebraska tax sales?
Title Risk Flags
Surplus Equity Liability and potential for voidable deeds due to failure to strictly follow statutory notice requirements.
Data sourced from public state statutes, county recorder offices, and AuctionSift's proprietary county monitoring network. Updated weekly.