Nebraska Tax Sale Laws — Investor Guide

Investors purchase a lien on the property, earning interest until the owner redeems it or the investor forecloses.

Redemption Period

3 years from sale date

Max Interest Rate

14% / year

IRS Lien Survives

Yes — verify before bidding

Foreclosure Required

Yes — to convert lien to deed

Quiet Title Required

Yes

Counties Covered

93 counties

Quiet Title Required in Nebraska

Before a title insurer will issue a policy on a tax deed property in Nebraska, you'll need to complete a quiet title action.

$1,500–$5,000

Legal Fees

6–18 mo

Timeline

How Tax Sales Work in Nebraska

Nebraska is a tax lien certificate state. Certificates earn 14% per annum. The owner has 3 years to redeem. After the redemption period, the certificate holder may petition for a tax deed. Competitive bidding is on the premium paid above the delinquent taxes. IRS liens survive if the IRS was not properly notified.

Quick Due Diligence Checklist for Nebraska

Verify property is still on the auction list within 48 hours of sale (redemptions happen until the last minute)

Check for federal IRS liens — they survive the tax sale in Nebraska

Search for HOA liens and municipal code violations — these may survive in some counties

Budget for foreclosure costs — required in Nebraska to convert a lien to deed

Budget for quiet title action — required in Nebraska before title insurance will issue

Drive the property or use street view to confirm structure exists and is accessible

Verify assessed value vs. back taxes owed — if taxes exceed assessed value, it may be a junk property

Source: Neb. Rev. Stat. §77-1801 et seq. · Verified: January 2025 · Always verify current laws directly with the Nebraska state statutes and your county treasurer. This is not legal or investment advice.

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