Public Tax Sale Information

2026 Tax Sale Information

County Tax Sale: March 2, 2026

• Public Tax Sale Information
• Advertising List of Delinquent Taxes

Investors must understand the process of purchasing tax sale certificates. There are some risks involved. When purchasing a certificate you are purchasing delinquent taxes, not the property. You must hold that certificate and pay subsequent taxes each year as they become delinquent for three years. If the homeowner does not redeem that certificate by the end of three years, you will have six months to foreclose on the property. It is highly advised to seek legal counsel at the maturity of your certificates.

Sale Time and Date:
The county Tax Sale is held the first Monday in March each year at 9:00 A.M. at the County Courthouse.

Advertising:
The county advertises in the local paper three consecutive weeks in February prior to the sale and online at Nebraska Taxes Online.

Registration Fee:
A 25.00 registration fee must accompany your registration no later than the Friday before the first Monday in March. One bidder can bid for up to 5 companies.

Sale Procedure:
Investors agree to buy the liens for the delinquent tax amounts interest and advertising plus any other delinquent tax assessed to each parcel. NE Statute 77-702. We conduct our sale in a round robin format, and you will draw numbers based on the order of which I received your registrations. The number drawn shall represent the order in which each investor may bid. Each round shall consist of one choice per bidder; he may purchase or pass.

Payment:
We require a blank check to be left to cover all taxes purchased. A copy will be mailed to you once tax sales are processed. A $25.00 fee is charged for each certificate sold. The originals will be mailed to you, and you are required to mail them back to us once you are notified that your certificate was redeemed.  We do NOT hold originals in our office

Legal Advice:
Nebraska statutes 77-1801 thru 77-1941 covers all aspects of buying and foreclosing on tax sale certificates. You must consult with an attorney for any legal advice. The County Treasurer’s office will not provide any guidance or legal advice pertaining to tax sale certificates.

Frequently Asked Questions

When and how do I purchase a tax sale certificate?

• Delinquent taxes are advertised the first three weeks in February, Public sale opens first Monday in March at 9:00 a.m. Public sale closes when all parcels are offered for sale, then all delinquent taxes are offered for sale under Private Tax Sale.
• Redemption time is three years.
• Interest rate is 14%
• During the life of the certificate, subsequent taxes must be paid as they become delinquent.
• You are responsible for your own process when certificates mature.
• Private, public, and county tax sale certificates may be assigned. 
• We do not allow purchases via fax or telephone.
• The purchaser must research his/her own information to purchase.
• If paying by check, please provide a Blank Check, the total amount of your purchase will be filled in and a copy will be mailed to you.
• Tax amounts do not include interest. Interest will be figured to the date the certificate is taken out.