How to buy tax-sale property in Nebraska (2026)

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: UnknownNo delinquent taxes: Unknown

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))

PaymentHow and when you must pay after winning. Certified or cleared funds are common and personal checks usually are not; missing the deadline typically forfeits your deposit. See the full glossary for more terms.

Unknown

Not verified from a source yet.

Sources

• Neb. Rev. Stat. 77-1807(2)(g)
• Neb. Rev. Stat. 77-1807(2)(c)-(d)
• Neb. Rev. Stat. 77-1807(2)(e)(i)
• Neb. Rev. Stat. 77-1808
• Neb. Rev. Stat. 77-1818(1)
• Neb. Rev. Stat. 77-1824
• Neb. Rev. Stat. 77-1814
• Neb. Rev. Stat. 77-1817

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.