Tax Lien Statute: Neb. Rev. Stat. § 77-1801 et seq. Private Tax Sale Certificate (OTC) Available

Nebraska Tax Sale Auctions & OTC Lands

Nebraska holds public tax sales on the first Monday in March earning a fixed 14% statutory rate. Any unsold certificates are available OTC immediately afterwards. Explore all 93 counties below for auction schedules, online bidding portals, and over-the-counter purchases.

State Legal Rules
Statutory Return: 14% Statutory Interest Rate
Redemption: 3 Years from Date of Sale
Primary Platform: In-Person Treasurer Sale (First Monday of March)

All 93 Counties in Nebraska

Click any county for direct platform links, required deposit amounts, and lands available lists.

Douglas County Pop: 589.540
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Douglas County Treasurer
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Lancaster County Pop: 326.716
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Lancaster County Treasurer
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Sarpy County Pop: 199.886
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Sarpy County Treasurer
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Hall County Pop: 62.197
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Hall County Treasurer
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Buffalo County Pop: 50.697
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Buffalo County Treasurer
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Dodge County Pop: 37.187
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Dodge County Treasurer
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Scotts Bluff County Pop: 35.699
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Scotts Bluff County Treasurer
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Madison County Pop: 35.627
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Madison County Treasurer
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Platte County Pop: 34.609
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Platte County Treasurer
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Lincoln County Pop: 33.365
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Lincoln County Treasurer
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Adams County Pop: 30.899
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Adams County Treasurer
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Cass County Pop: 27.446
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Cass County Treasurer
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Dawson County Pop: 24.085
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Dawson County Treasurer
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Saunders County Pop: 23.463
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Saunders County Treasurer
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Gage County Pop: 21.634
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Gage County Treasurer
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Dakota County Pop: 21.268
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Dakota County Treasurer
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Washington County Pop: 21.152
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Washington County Treasurer
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Seward County Pop: 17.671
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Seward County Treasurer
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Otoe County Pop: 16.335
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Otoe County Treasurer
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Saline County Pop: 14.555
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Saline County Treasurer
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York County Pop: 14.356
Platform: In-Person Treasurer Sale (First Monday of March)
Official: York County Treasurer
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Box Butte County Pop: 10.692
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Box Butte County Treasurer
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Custer County Pop: 10.581
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Custer County Treasurer
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Colfax County Pop: 10.566
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Colfax County Treasurer
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Red Willow County Pop: 10.457
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Red Willow County Treasurer
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Holt County Pop: 10.093
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Holt County Treasurer
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Wayne County Pop: 9874
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Wayne County Treasurer
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Cheyenne County Pop: 9541
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Cheyenne County Treasurer
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Hamilton County Pop: 9537
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Hamilton County Treasurer
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Phelps County Pop: 9057
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Phelps County Treasurer
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Cuming County Pop: 8918
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Cuming County Treasurer
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Butler County Pop: 8459
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Butler County Treasurer
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Knox County Pop: 8298
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Knox County Treasurer
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Cedar County Pop: 8262
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Cedar County Treasurer
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Dawes County Pop: 8133
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Dawes County Treasurer
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Keith County Pop: 8113
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Keith County Treasurer
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Merrick County Pop: 7755
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Merrick County Treasurer
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Richardson County Pop: 7689
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Richardson County Treasurer
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Pierce County Pop: 7299
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Pierce County Treasurer
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Nemaha County Pop: 7076
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Nemaha County Treasurer
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Jefferson County Pop: 7054
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Jefferson County Treasurer
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Kearney County Pop: 6770
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Kearney County Treasurer
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Burt County Pop: 6727
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Burt County Treasurer
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Thurston County Pop: 6557
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Thurston County Treasurer
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Howard County Pop: 6527
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Howard County Treasurer
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Antelope County Pop: 6302
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Antelope County Treasurer
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Clay County Pop: 6116
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Clay County Treasurer
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Stanton County Pop: 5856
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Stanton County Treasurer
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Fillmore County Pop: 5548
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Fillmore County Treasurer
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Cherry County Pop: 5492
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Cherry County Treasurer
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Dixon County Pop: 5491
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Dixon County Treasurer
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Boone County Pop: 5310
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Boone County Treasurer
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Polk County Pop: 5228
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Polk County Treasurer
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Johnson County Pop: 5198
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Johnson County Treasurer
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Sheridan County Pop: 4928
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Sheridan County Treasurer
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Thayer County Pop: 4829
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Thayer County Treasurer
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Furnas County Pop: 4556
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Furnas County Treasurer
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Morrill County Pop: 4504
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Morrill County Treasurer
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Nuckolls County Pop: 4095
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Nuckolls County Treasurer
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Valley County Pop: 4012
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Valley County Treasurer
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Chase County Pop: 3724
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Chase County Treasurer
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Webster County Pop: 3351
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Webster County Treasurer
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Kimball County Pop: 3289
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Kimball County Treasurer
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Nance County Pop: 3274
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Nance County Treasurer
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Harlan County Pop: 3045
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Harlan County Treasurer
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Sherman County Pop: 2983
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Sherman County Treasurer
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Brown County Pop: 2853
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Brown County Treasurer
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Franklin County Pop: 2825
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Franklin County Treasurer
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Perkins County Pop: 2795
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Perkins County Treasurer
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Frontier County Pop: 2585
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Frontier County Treasurer
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Hitchcock County Pop: 2552
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Hitchcock County Treasurer
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Pawnee County Pop: 2512
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Pawnee County Treasurer
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Greeley County Pop: 2219
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Greeley County Treasurer
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Deuel County Pop: 1871
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Deuel County Treasurer
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Gosper County Pop: 1847
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Gosper County Treasurer
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Garden County Pop: 1794
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Garden County Treasurer
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Garfield County Pop: 1763
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Garfield County Treasurer
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Boyd County Pop: 1725
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Boyd County Treasurer
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Dundy County Pop: 1561
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Dundy County Treasurer
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Rock County Pop: 1271
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Rock County Treasurer
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Sioux County Pop: 1154
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Sioux County Treasurer
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Hayes County Pop: 846
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Hayes County Treasurer
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Keya Paha County Pop: 805
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Keya Paha County Treasurer
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Wheeler County Pop: 775
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Wheeler County Treasurer
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Hooker County Pop: 679
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Hooker County Treasurer
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Thomas County Pop: 677
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Thomas County Treasurer
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Banner County Pop: 674
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Banner County Treasurer
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Logan County Pop: 655
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Logan County Treasurer
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Loup County Pop: 592
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Loup County Treasurer
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Grant County Pop: 565
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Grant County Treasurer
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Blaine County Pop: 436
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Blaine County Treasurer
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Arthur County Pop: 412
Platform: In-Person Treasurer Sale (First Monday of March)
Official: Arthur County Treasurer
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McPherson County Pop: 383
Platform: In-Person Treasurer Sale (First Monday of March)
Official: McPherson County Treasurer
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How Tax Sales Operate in Nebraska

Under Neb. Rev. Stat. § 77-1801 et seq., delinquent property taxes follow a precise statutory timeline. Understanding the difference between bidding on Tax Lien and purchasing over-the-counter is essential for investors.

Bidding & Auction Process

Auctions are conducted online via In-Person Treasurer Sale (First Monday of March) or in person by the County Treasurer. Winning bidders are required to tender payment via wire transfer, certified check, or ACH within statutory deadlines.

Over-The-Counter Lands (Private Tax Sale Certificate (OTC))

In Nebraska, unsold properties or tax lien certificates become available as Private Tax Sale Certificate (OTC). Buyers can purchase these parcels directly over-the-counter without attending an open outcry auction.

Investor Auction Liquidity

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