Are Nebraska tax sales a good opportunity?

Nebraska sells tax lien certificates under Nebraska Revised Statutes 77-1801 to 77-1863, esp. 77-1807, 77-1824 and 77-1837. Whether a specific sale is a good opportunity depends on the parcels listed, the competition at that county's sale, and your max number — which is why investors research the list, not the headline.

Nebraska Tax Sales: What Investors Need to Know This Season

Q: How do I get notified about Nebraska tax sales?

Counties publish sale lists on their own schedules — Annual public tax lien sale beginning on the first Monday in March in each county (Neb. Rev. Stat. 77-1801 et seq.); unsold certificates may later be sold at a private tax sale by the county treasurer. LienToDeed watches those publications and alerts members when new Nebraska properties are listed.

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Nebraska tax sales: the season preview

Quick answerNebraska sells tax lien certificates for unpaid property taxes. Lien buyers can earn 14% per annum, fixed by statute (Neb. Rev. Stat. 77-1824; interest rate set by Neb. Rev. Stat. 45-104.01), simple interest accruing daily; the rate is not bid down.. Redemption: 3 years from the date of sale; the certificate holder may apply for a treasurer's tax deed after 3 years but must do so no later than 3 years and 6 months after the sale, after which the certificate is void (Neb. Rev. Stat. 77-1824, 77-1837). Sales: Annual public tax lien sale beginning on the first Monday in March in each county (Neb. Rev. Stat. 77-1801 et seq.); unsold certificates may later be sold at a private tax sale by the county treasurer. Governing law: Nebraska Revised Statutes 77-1801 to 77-1863, esp. 77-1807, 77-1824 and 77-1837.

What's actually for sale

Nebraska sells tax lien certificates. Notice defects are a leading cause of void treasurer's deeds in Nebraska - the holder must strictly comply with the statutory notice and proof requirements (77-1831 et seq.) before applying for a deed, or foreclose the certificate judicially instead. Certificates not acted on within the 3-year-6-month window become worthless.

The rate that decides your return

14% per annum, fixed by statute (Neb. Rev. Stat. 77-1824; interest rate set by Neb. Rev. Stat. 45-104.01), simple interest accruing daily; the rate is not bid down.

The clock you're investing against

Sale schedule: Annual public tax lien sale beginning on the first Monday in March in each county (Neb. Rev. Stat. 77-1801 et seq.); unsold certificates may later be sold at a private tax sale by the county treasurer.

Redemption: 3 years from the date of sale; the certificate holder may apply for a treasurer's tax deed after 3 years but must do so no later than 3 years and 6 months after the sale, after which the certificate is void (Neb. Rev. Stat. 77-1824, 77-1837).

Where the sales happen

Most counties hold in-person treasurer's sales using round-robin / rotational assignment rather than competitive bidding; Douglas County (Omaha) holds its sale online, reported as via RealAuction (douglas.nebraskataxsale.com). No single statewide platform.. Lists post on the county's schedule, change as owners redeem, and registration typically closes before sale day — the investors who see the list first set the market.

Watch Nebraska lists for me

LienToDeed scans the published lists and texts you when new Nebraska properties post — scored, with a max bid or max rate.

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Deep dives: Nebraska laws · Nebraska investing guide · Nebraska sale calendar. Law verified 2026-10-30.