Banner County

Sale typeWhat you actually buy. A lien sale gives you a claim on the property and the owner keeps it for now; a deed sale transfers the property itself. A redeemable deed transfers ownership but still gives the former owner time to pay you back. See the full glossary for more terms.

lien

Neb. Rev. Stat. 77-1818

Interest / penaltyWhat you earn when the owner redeems. Interest is a rate paid over time; a penalty is usually a one-time percentage of the tax or redemption amount. A rate that is bid down during the auction is still interest. See the full glossary for more terms.

14% per annum

Neb. Rev. Stat. 45-104.01

RedemptionHow long the former owner has to repay the debt and keep the property after the sale. Your money stays tied up until this window closes, so a long period can mean a multi-year wait on a lien. See the full glossary for more terms.

until purchaser files application for tax deed

Neb. Rev. Stat. 77-1824

Bid methodHow the winner is chosen: bidding the interest rate down, bidding a premium above the amount owed, a random or rotating draw, or simply buying at the minimum bid. See the full glossary for more terms.

round-robin auction; payer of taxes on smallest portion (pre-2015)

Neb. Rev. Stat. 77-1807

Sale timingWhen sales are typically held. Many counties publish sale lists only a few weeks ahead, and some sell continuously or on their own schedule. See the full glossary for more terms.

March (first Monday)

Neb. Rev. Stat. 77-1802

Auction platforms

No platform listing found yet.

Parcels in this county

No parcels listed yet.

1. 1.Read 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)
2. 2.Register 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))
3. 3.Attend 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))
4. 4.Buy 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))
5. 5.Pay 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)
6. 6.Take 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)
7. 7.Watch 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)
8. 8.If 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)

RegistrationSigning up as a bidder before the sale. Counties set the deadlines and paperwork, which may include an application, identification, and a no-delinquent-taxes statement. See the full glossary for more terms.

Required: YesIn person$25

before participating in the sale

DepositMoney you must post before or at the sale, often a flat amount or a percentage of your bid. It is usually applied to the purchase price if you win and is often non-refundable if you fail to pay. See the full glossary for more terms.

Required: UnknownUnknown

Not verified from a source yet.

FormsPaperwork a county may collect before you can bid, such as a bidder ID card or a W-9 for tax reporting. See the full glossary for more terms.

Bidder ID card: UnknownW-9: Unknown

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))

EligibilityRules about who may bid. Some counties restrict non-residents or bar anyone who owes delinquent taxes from participating. See the full glossary for more terms.

Residency required: Unknown

Nebraska auctions tax lien certificates in person at the county treasurer's sale: a bidder must register first, pay a $25 nonrefundable registration fee, and show a Nebraska registered agent if it is a foreign corporation, then buys by offering to pay the taxes, delinquent interest and costs, with the treasurer announcing bidding rules and using a ticket draw in round-robin sales. Payment is due at the sale and the certificate is a perpetual lien subject to redemption until a tax deed is applied for. The statutes set no deposit and do not name accepted payment instruments, so those stay unknown.