When The Taxes Go Unpaid
Neb. Rev. Stat. § 77-1824 — redemption until the buyer applies for a tax deed, and three months' notice before that
On the day named in the notice of sale, the county treasurer begins selling the real property whose taxes have not been paid, and continues from day to day until each item has been sold or offered.
Redemption. The owner or occupant, or anyone with a lien or interest, may redeem property sold for taxes. The right of redemption ends when the purchaser files an application for a tax deed with the county treasurer.
Redemption is paying the treasurer the sum in the purchaser's certificate with interest at the statutory rate, the later taxes the purchaser paid with interest, and the fees.
UNLESS YOU ACT YOU WILL LOSE THIS PROPERTY. A purchaser serves a notice at least three months before applying for a tax deed, and that sentence opens it in sixteen-point type, followed by the date of the sale and the amount of the taxes.
| The real estate | When the deed may be applied for |
|---|---|
| The real estateVacant and abandoned | When the deed may be applied forWithin nine months after two years from the sale |
| The real estateAny other real estate | When the deed may be applied forWithin nine months after three years from the sale |
A purchaser may also proceed by foreclosure rather than a treasurer's deed. A particular property is a question for a licensed Nebraska attorney.
Sources for this section (4)
- Neb. Rev. Stat. § 77-1806 — Delinquent tax sale; when commenced and concluded
- Neb. Rev. Stat. § 77-1824 — Redemption from sale; when and how made
- Neb. Rev. Stat. § 77-1831 — Treasurer's tax deed; notice given by purchaser
- Neb. Rev. Stat. § 77-1837 — Issuance of treasurer's tax deed; when
Legal information, not legal advice. Verified as of October 2026. Applying it to a particular situation is the work of a licensed Nebraska attorney.