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.