Behind on Property Taxes in Nebraska?

Back Taxes in Nebraska: Your Options

This page explains what happens in Nebraska when property taxes on land go unpaid. It covers the delinquency dates, 14 percent interest, the county treasurer's tax sale in March, redemption, and when a certificate holder can get a tax deed or must foreclose in court.

A Nebraska tax sale sells a certificate, not the land. You keep the land and can redeem or sell it until the holder applies for a tax deed or a court forecloses. This page is general information, not legal or tax advice. For your own parcel, ask your county treasurer.

When Nebraska property taxes go delinquent

Half of the taxes becomes delinquent on May 1 and the other half on September 1. In counties with more than 100,000 people, the dates are April 1 and August 1 (Neb. Rev. Stat. 77-204).

Interest

Delinquent property taxes owed to a county or other local government bear interest at 14 percent a year unless a law says otherwise (Neb. Rev. Stat. 45-104.01).

What the county does next: the tax sale

Four to six weeks before the first Monday in March, the county treasurer prepares a list of real property with delinquent taxes and a notice of sale. On the first Monday in March, the treasurer holds a public sale for the taxes, interest and costs (Neb. Rev. Stat. 77-1802). The buyer gets a tax sale certificate.

The holder can apply for a tax deed within nine months after three years from the sale date. For land a land bank shows is vacant and abandoned, the period is two years (Neb. Rev. Stat. 77-1837).

Tax deed or court foreclosure

A treasurer's tax deed is allowed only if 110 percent of the assessed value, minus the amount needed to redeem, is $25,000 or less. If the owner's equity is larger than that, the holder must foreclose the lien in court instead (Neb. Rev. Stat. 77-1837).

Nebraska changed these rules again in 2025, including how the surplus is calculated (Nebraska Department of Revenue, 2025 legislative changes). Ask the treasurer which rules apply to your certificate.

Redemption

The owner, an occupant or anyone with a lien or interest can redeem by paying the county treasurer the amount on the certificate with interest from the sale date at the statutory rate, plus later taxes the holder paid and costs. The right to redeem ends when the holder files a tax deed application with the treasurer (Neb. Rev. Stat. 77-1824). Pay before that day.

Your options if you are behind

Your best choice depends on the land, the amount owed and how long ago the tax sale was.

• Pay the full amount owed, with penalties, interest and costs, before the next step in the process.
• Ask the tax office whether it offers a payment plan, and get the terms in writing.
• Sell the land before the deadline. The back taxes are paid from the sale at closing.
• If the land was inherited, gather the death certificate and any will or probate papers early, because a sale needs someone with authority to sign.
• If the numbers are large or a deadline is close, talk to a real estate attorney.

Selling land with back taxes in Nebraska

You can sell land with a tax sale certificate before the right to redeem ends. At closing, the title company gets a redemption figure from the county treasurer and pays it from the sale price. The certificate is redeemed and the buyer gets clear title.

EasyLotBuyer buys vacant land in Nebraska for cash, including lots with back taxes, liens, title issues or no road access, and land from heirs and estates. We make a cash offer within 24 hours, charge no fees or commissions, and pay the closing costs. We can close in as few as 7 days. Back taxes are paid at closing from the sale.

Where to check your tax status

Your county treasurer has the tax statements, the March sale list and redemption figures. The Nebraska Department of Revenue Property Assessment Division has state property tax information.