Nebraska
NE
The investor buys a lien on the property. The owner keeps title and can redeem by paying the lien plus interest or penalty.
Sale type
Tax lien
Redemption
Not documented
Interest / penalty
Flat rate · 14%
Sale timing
Annual
Rules in plain English
Sale type
Tax lien
The investor buys a lien on the property. The owner keeps title and can redeem by paying the lien plus interest or penalty.
Neb. Rev. Stat. 77-1818
“The purchaser acquires a perpetual lien of the tax on the real property”official source ↗
Redemption period
Not documented
Not documented
Neb. Rev. Stat. 77-1824
“The right of redemption expires when the purchaser files an application for tax deed with the county treasurer”official source ↗
Interest / penalty
Flat rate · 14%
14% flat per year.
Neb. Rev. Stat. 45-104.01
“the interest rate assessed on delinquent payments of any taxes or special assessments owing to any political subdivision of the State of Nebraska shall be assessed at a rate of fourteen percent per annum”official source ↗
Bid method
Rotating priority
Priority rotates among eligible bidders rather than a straight highest-bid auction.
Neb. Rev. Stat. 77-1807
“the person who offers to pay the amount of taxes, delinquent interest, and costs due on any real property shall be the purchaser”official source ↗
Sale schedule
Annual
Sales are held about once a year.
Neb. Rev. Stat. 77-1802
“will, on the first Monday of March next thereafter, be sold by such county treasurer at public auction at his or her office”official source ↗
Bidder process
- 01Read the published delinquent tax list and notice of sale; the treasurer opens the sale on the designated day and continues it from day to day until each parcel is sold or offered (Neb. Rev. Stat. 77-1804, 77-1806)
- 02Register with the county treasurer or the treasurer's designee before you participate, show proof of a registered agent in Nebraska if the bidder is a foreign corporation, and pay the $25 registration fee, which is not refunded on redemption (Neb. Rev. Stat. 77-1807(2)(g))
- 03Attend the public auction and follow the bidding rules the treasurer announces at the start; in a round-robin sale, drawn tickets set each registered bidder's purchase order (Neb. Rev. Stat. 77-1807(2)(d)-(e))
- 04Buy by offering to pay the taxes, delinquent interest and costs due on the parcel, unless a land bank has already given an automatically accepted bid for it (Neb. Rev. Stat. 77-1807(2)(b)-(c))
- 05Pay the county treasurer at the sale; if you fail to pay, the parcel is immediately offered again as if no sale had been made (Neb. Rev. Stat. 77-1808)
- 06Take the certificate of purchase, which gives you a perpetual lien for the tax, and serve the required notice on the property owner (Neb. Rev. Stat. 77-1818)
- 07Watch the redemption window: the owner may redeem until you file an application for a tax deed with the county treasurer (Neb. Rev. Stat. 77-1824)
- 08If a parcel draws no bidders, it is sold at private sale at the treasurer's office to anyone who pays the taxes, penalty and costs (Neb. Rev. Stat. 77-1814)
- Registration
- Yes
- Registration mode
- in_person
- Registration deadline
- before participating in the sale
- Registration fee
- 25
- Deposit required
- Not documented
- Deposit amount
- Not documented
- Deposit percent
- Not documented
- Deposit refundable
- Not documented
- Sale format
- in_person
- Payment deadline
- at the sale: the purchaser pays the treasurer the taxes, interest and costs, and a purchaser who fails to pay has the property immediately re-offered (Neb. Rev. Stat. 77-1808)
- Payment methods
- unknown
- Residency required
- Not documented
- Proof of a registered agent for service of process with the Secretary of State, if the bidder is a foreign corporation (Neb. Rev. Stat. 77-1807(2)(g))
- A county treasurer may not be directly or indirectly concerned in a purchase at the sale, and any such sale is void (Neb. Rev. Stat. 77-1817)
- A land bank's automatically accepted bid under section 18-3417 displaces all other bidders and cancels the auction for that parcel (Neb. Rev. Stat. 77-1807(2)(b))
Neb. Rev. Stat. 77-1807(2)(g)
“A bidder shall (i) register with the county treasurer or his or her designee prior to participating in the sale, (ii) provide proof that it maintains a registered agent for service of process with the Secretary of State if the bidder is a foreign corporation, and (iii) pay a twenty-five-dollar registration fee”official source ↗
Neb. Rev. Stat. 77-1807(2)(c)-(d)
“the person who offers to pay the amount of taxes, delinquent interest, and costs due on any real property shall be the purchaser. (d) The county treasurer or his or her designee shall announce bidding rules at the beginning of the public auction, and such rules shall apply to all bidders throughout the public auction”official source ↗
Neb. Rev. Stat. 77-1807(2)(e)(i)
“a count shall be taken of the number of registered bidders present who want to be eligible to purchase property. Each registered bidder shall only be counted once”official source ↗
Neb. Rev. Stat. 77-1808
“The person purchasing any real property shall pay to the county treasurer the amount of taxes, interest, and cost thereon, which payment may be made in the same funds receivable by law in the payment of taxes. If any purchaser fails to so pay, then the real property shall at once again be offered as if no such sale had been made”official source ↗
Neb. Rev. Stat. 77-1818(1)
“The purchaser of any real property sold by the county treasurer or his or her designee for taxes shall be entitled to a certificate describing the real property so purchased, the sum paid, the date when the purchaser will be entitled to a deed for real property determined to be vacant and abandoned pursuant to section 77-1837, and the date when the purchaser will be entitled to a deed for any other real property, which certificate shall be signed by the county treasurer in his or her official capacity and shall be presumptive evidence of the regularity of all prior proceedings. The certificate may be provided to the purchaser by hand delivery, mail, or electronic means. Each tax lien shall be shown on a single certificate. The purchaser acquires a perpetual lien of the tax on the real property”official source ↗
Neb. Rev. Stat. 77-1824
“The right of redemption expires when the purchaser files an application for tax deed with the county treasurer. A redemption shall not be accepted by the county treasurer, or considered valid, unless received prior to the close of business on the day the application for the tax deed is received by the county treasurer”official source ↗
Neb. Rev. Stat. 77-1814
“if any real property remains unsold for want of bidders therefor, the county treasurer is authorized and required to sell the same at private sale at his or her office to any person who will pay the amount of taxes, penalty, and costs thereof”official source ↗
Neb. Rev. Stat. 77-1817
“If any county treasurer shall, either directly or indirectly, be concerned in the purchase of any real property sold for the payment of taxes, he shall be liable to a penalty of not more than one thousand dollars to be recovered in an action in the district court brought in the name of the county against such treasurer and his bondsmen, and all such sales shall be void”official source ↗
Notes
Public auction on the first Monday in March (77-1802); certificate/lien (77-1807, 77-1818); owner may redeem within 3 years before foreclosure. Official Nebraska Legislature. | Prose: lien | 14% per annum | until purchaser files application for tax deed | round-robin auction; payer of taxes on smallest portion (pre-2015) | March (first Monday)