Tax Lien Certificates and Tax Deed Sales in Nebraska NE


There are 93 Counties in Nebraska. It became the 37th state on March 1, 1867. The state motto is "Equality before the law".

Currently, the maximum interest rate being offered to all Nebraska Tax Lien Certificate investors is 14% per annum with a three year right of redemption.

Summary: The county treasurer shall, not less than four nor more than six weeks prior to the first Monday of March in each year, make out a list of all real property subject to sale and the amount of all delinquent taxes (Sec. 77-1802). The person purchasing any real property shall pay to the 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. (Sec. 77-1808). When a minimum bid is not given, the county treasurer shall issue certificates of purchase of the real estate so sold in the name of the county (Sec. 77-1809). If any real property remains unsold for want of bidders, 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 and to make out duplicate certificates of sale and deliver one to the purchaser and the other to the county clerk (Sec. 77-1814).

Law: Nebraska Revised Statutes, Chapter 77, Article 18, "Collection of Delinquent Real Estate Taxes by Sale of Real Estate," and Article 19 "Collection of Delinquent Real Estate Taxes Through Court Proceedings."

Tax Sale List: Use Nebraska Tax Sale Lists to search for Nebraska tax lien certificates to buy or bid on. Generally most Nebraska tax sale lists will identify the property owner, parcel number, legal description and the amount due. In some cases, the tax sale list may include the tax collectors assessed value of the property.

Contact: The County Treasurer (Sec. 77-1802).

Interest Rate: 14%. Unless otherwise specifically provided, 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. (Sec. 45-104.01, Sec. 77-1824).

Auction Type: Tax Lien Certificate (Sec. 77-1818).

Bidding Procedure: The person who offers to pay the amount of taxes due on any real property for the smallest portion of the same shall be the purchaser, and when such person designates the smallest portion of the real property for which he or she will pay the amount of taxes assessed against any such property, the portion thus designated shall be considered an undivided portion. (Sec. 77-1807).

Costs: The treasurer shall assess against each description the sum of $5.00 to defray the expenses of advertising, which sum shall be added to the total amount due on such real property and be collected in the same manner as taxes are collected. (Sec. 77-1804), a $10 fee for conveying the certificate or deed (Sec. 77-1823) and a fee of $1.00 shall be allowed for notice to apply for deed (Sec. 77-1833).

Redemption Period: Generally, a minimum of 3 years after the sale, as explained below.

At any time within six months after the expiration of three years from the date of sale of any real estate for taxes or special assessments, if such real estate has not been redeemed, the county treasurer, on request, on production of the certificate of purchase, and upon compliance with the provisions of sections 77-1801 to 77-1863, shall execute and deliver to the purchaser or his or her heirs or assigns a deed of conveyance for the real estate described in such certificate (Sec. 77-1837). The owner or occupant of any real property sold for taxes or any person having a lien thereupon or interest therein may redeem the same at any time before the delivery of tax deed by the county treasurer (Sec. 77-1824).

Exceptions to the above include the real property of minors, or any interest they may have in any real property sold for taxes, may be redeemed at any time during the time of redemption above described or at any time before such minor becomes of age and during two years thereafter. (Sec. 77-1826) The real property of persons with mental retardation or a mental disorder so sold, or any interest they may have in real property sold for taxes, may be redeemed at any time within five years after such sale. (Sec. 77-1827).

Alternatively the purchaser of a tax lien certificate may bring a foreclosure action within six months after the expiration of three years from the date of sale of any real estate for delinquent property taxes (Sec. 77-1902). Any person entitled to redeem real property may do so at any time after the decree of foreclosure and before the final confirmation of the sale by paying to the clerk of the district court the amount found due against the property (Sec. 77-1917).

Deed assigned at Foreclosure to: Tax Lien Certificate Holder. More specifically, At any time within six months after the expiration of three years from the date of sale of any real estate for taxes or special assessments, if such real estate hasnot been redeemed, the county treasurer, on request, on production of the certificate of purchase, and upon compliance with the provisions of sections 77-1801 to 77-1863, shall execute and deliver to the purchaser or his or her heirs or assigns a deed of conveyance for the real estate described in such certificate. (Sec. 77-1837).

Notes:

 

Counties:


County:  Auction Type:  Bidding Type:  Population: 
Adams  Tax Lien Certificate  Bid Down/Random 31,151
Antelope  Tax Lien Certificate  Bid Down/Random 7,452
Arthur  Tax Lien Certificate  Bid Down/Random 444
Banner  Tax Lien Certificate  Bid Down/Random 819
Blaine  Tax Lien Certificate  Bid Down/Random 583
Boone  Tax Lien Certificate  Bid Down/Random 6,259
Box Butte  Tax Lien Certificate  Bid Down/Random 12,158
Boyd  Tax Lien Certificate  Bid Down/Random 2,438
Brown  Tax Lien Certificate  Bid Down/Random 3,525
Buffalo  Tax Lien Certificate  Bid Down/Random 42,259
Burt  Tax Lien Certificate  Bid Down/Random 7,791
Butler  Tax Lien Certificate  Bid Down/Random 8,767
Cass  Tax Lien Certificate  Bid Down/Random 24,334
Cedar  Tax Lien Certificate  Bid Down/Random 9,615
Chase  Tax Lien Certificate  Bid Down/Random 4,068
Cherry  Tax Lien Certificate  Bid Down/Random 6,148
Cheyenne  Tax Lien Certificate  Bid Down/Random 9,830
Clay  Tax Lien Certificate  Bid Down/Random 7,039
Colfax  Tax Lien Certificate  Bid Down/Random 10,441
Cuming  Tax Lien Certificate  Bid Down/Random 10,203
Custer  Tax Lien Certificate  Bid Down/Random 11,793
Dakota  Tax Lien Certificate  Bid Down/Random 20,253
Dawes  Tax Lien Certificate  Bid Down/Random 9,060
Dawson  Tax Lien Certificate  Bid Down/Random 24,365
Deuel  Tax Lien Certificate  Bid Down/Random 2,098
Dixon  Tax Lien Certificate  Bid Down/Random 6,339
Dodge  Tax Lien Certificate  Bid Down/Random 36,160
Douglas  Tax Lien Certificate  Bid Down/Random 463,585
Dundy  Tax Lien Certificate  Bid Down/Random 2,292
Fillmore  Tax Lien Certificate  Bid Down/Random 6,634
Franklin  Tax Lien Certificate  Bid Down/Random 3,574
Frontier  Tax Lien Certificate  Bid Down/Random 3,099
Furnas  Tax Lien Certificate  Bid Down/Random 5,324
Gage  Tax Lien Certificate  Bid Down/Random 22,993
Garden  Tax Lien Certificate  Bid Down/Random 2,292
Garfield  Tax Lien Certificate  Bid Down/Random 1,902
Gosper  Tax Lien Certificate  Bid Down/Random 2,143
Grant  Tax Lien Certificate  Bid Down/Random 747
Greeley  Tax Lien Certificate  Bid Down/Random 2,714
Hall  Tax Lien Certificate  Bid Down/Random 53,534
Hamilton  Tax Lien Certificate  Bid Down/Random 9,403
Harlan  Tax Lien Certificate  Bid Down/Random 3,786
Hayes  Tax Lien Certificate  Bid Down/Random 1,068
Hitchcock  Tax Lien Certificate  Bid Down/Random 3,111
Holt  Tax Lien Certificate  Bid Down/Random 11,551
Hooker  Tax Lien Certificate  Bid Down/Random 783
Howard  Tax Lien Certificate  Bid Down/Random 6,567
Jefferson  Tax Lien Certificate  Bid Down/Random 8,333
Johnson  Tax Lien Certificate  Bid Down/Random 4,488
Kearney  Tax Lien Certificate  Bid Down/Random 6,882
Keith  Tax Lien Certificate  Bid Down/Random 8,875
Keya Paha  Tax Lien Certificate  Bid Down/Random 983
Kimball  Tax Lien Certificate  Bid Down/Random 4,089
Knox  Tax Lien Certificate  Bid Down/Random 9,374
Lancaster  Tax Lien Certificate  Bid Down/Random 250,291
Lincoln  Tax Lien Certificate  Bid Down/Random 34,632
Logan  Tax Lien Certificate  Bid Down/Random 774
Loup  Tax Lien Certificate  Bid Down/Random 712
Madison  Tax Lien Certificate  Bid Down/Random 35,226
McPherson  Tax Lien Certificate  Bid Down/Random 533
Merrick  Tax Lien Certificate  Bid Down/Random 8,204
Morrill  Tax Lien Certificate  Bid Down/Random 5,440
Nance  Tax Lien Certificate  Bid Down/Random 4,038
Nemaha  Tax Lien Certificate  Bid Down/Random 7,576
Nuckolls  Tax Lien Certificate  Bid Down/Random 5,057
Otoe  Tax Lien Certificate  Bid Down/Random 15,396
Pawnee  Tax Lien Certificate  Bid Down/Random 3,087
Perkins  Tax Lien Certificate  Bid Down/Random 3,200
Phelps  Tax Lien Certificate  Bid Down/Random 9,747
Pierce  Tax Lien Certificate  Bid Down/Random 7,857
Platte  Tax Lien Certificate  Bid Down/Random 31,662
Polk  Tax Lien Certificate  Bid Down/Random 5,639
Red Willow  Tax Lien Certificate  Bid Down/Random 11,448
Richardson  Tax Lien Certificate  Bid Down/Random 9,531
Rock  Tax Lien Certificate  Bid Down/Random 1,756
Saline  Tax Lien Certificate  Bid Down/Random 13,843
Sarpy  Tax Lien Certificate  Bid Down/Random 122,595
Saunders  Tax Lien Certificate  Bid Down/Random 19,830
Scotts Bluff  Tax Lien Certificate  Bid Down/Random 36,951
Seward  Tax Lien Certificate  Bid Down/Random 16,496
Sheridan  Tax Lien Certificate  Bid Down/Random 6,198
Sherman  Tax Lien Certificate  Bid Down/Random 3,318
Sioux  Tax Lien Certificate  Bid Down/Random 1,475
Stanton  Tax Lien Certificate  Bid Down/Random 6,455
Thayer  Tax Lien Certificate  Bid Down/Random 6,055
Thomas  Tax Lien Certificate  Bid Down/Random 729
Thurston  Tax Lien Certificate  Bid Down/Random 7,171
Valley  Tax Lien Certificate  Bid Down/Random 4,647
Washington  Tax Lien Certificate  Bid Down/Random 18,780
Wayne  Tax Lien Certificate  Bid Down/Random 9,851
Webster  Tax Lien Certificate  Bid Down/Random 4,061
Wheeler  Tax Lien Certificate  Bid Down/Random 886
York  Tax Lien Certificate  Bid Down/Random 14,598

To report any updates, deletions or additions to the county list, please click here.

Comments:


By Josue Nieves on Monday, February 09th 2009, 1:32 pm:
I can help anyone to get tax sale auctions in for a nominal fee.

Josuenieves@earthlink.net




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