Tax Foreclosure in Nebraska: What Homeowners Need to Know
A guide from AuctionBlock.org — a mission-driven company dedicated to foreclosure prevention education
Nebraska uses a tax lien system. Counties sell tax lien certificates on delinquent properties, and the certificate holder can eventually obtain a treasurer's tax deed.
How It Works
Property taxes in Nebraska are collected by the county treasurer. Under Neb. Rev. Stat. § 77-1801 et seq., when taxes become delinquent (first half due May 1, second half due September 1), the county holds a tax lien sale, typically in March of the following year.
Tax lien certificates are sold to the highest bidder. The certificate holder pays the delinquent taxes and earns interest at 14% per year (Neb. Rev. Stat. § 77-1711).
Redemption Period
Under Neb. Rev. Stat. § 77-1824 et seq., the property owner has a 3-year right of redemption from the date of the tax lien sale. The owner can redeem by paying all delinquent taxes, interest, and costs to the county treasurer.
After 3 years, the certificate holder can apply for a treasurer's tax deed. Before the deed is issued, the certificate holder must provide 3 months' notice to the property owner.
Key Programs and Exemptions
Homestead Exemption: Under Neb. Rev. Stat. § 77-3501 et seq., qualifying homeowners — including those 65+, disabled, or disabled veterans — may receive a homestead exemption that reduces the taxable value of their home based on income. Apply through your county assessor by June 30.
Personal Property Tax Relief: Nebraska provides a credit against personal property taxes through the Property Tax Credit Act. Check with the Nebraska Department of Revenue.
County Payment Plans: Many Nebraska counties offer installment arrangements for delinquent property taxes. Contact your county treasurer's office to discuss options.
Where to Get Help
- Legal Aid of Nebraska: Provides free legal help to low-income Nebraskans. Call 1-877-250-2016 or visit legalaidofnebraska.org.
- HUD-Approved Housing Counselors: Call 1-800-569-4287 or visit hud.gov/counseling.
Take Action
Nebraska's 3-year redemption period gives time, but the 14% annual interest rate means the amount owed grows quickly. Contact your county treasurer as soon as possible.
Visit auctionblock.org/get-help for free resources and referrals.
Disclaimer: This guide is for educational purposes only and does not constitute legal advice. Laws and programs change. Verify current rules with your county treasurer or a licensed attorney. AuctionBlock.org is a mission-driven company.