How does redemption and return work in Nebraska?

14% per annum (fixed statutory rate per Neb. Rev. Stat. 45-104.01, applied via 77-1824) Redemption period: 3 years from the date of sale (owner may redeem any time before a tax deed is applied for/issued). Rate is fixed at 14%; investors compete not on interest but by bidding down the undivided ownership interest they will accept (many counties use a rotational/round-robin assignment), so effective yield can be diluted.

The TaxLienSimple Index / Nebraska

The TaxLienSimple Index · NE · 2026

Nebraska Tax-Lien & Tax-Deed Investing

What Nebraska statute actually pays — return, redemption and bid method — cross-referenced with the live auction inventory we track. Every figure traces to state law or a county source.

49 /100

Tier C National rank #29 of 51

Sale type

Tax Lien

Statutory return / penalty

14% per annum (fixed statutory rate per Neb. Rev. Stat. 45-104.01, applied via 77-1824)

Redemption period

3 years from the date of sale (owner may redeem any time before a tax deed is applied for/issued)

Bid method

premium bid

Sale season

first Monday in March

What you buy

tax lien certificate

Statutory note. Rate is fixed at 14%; investors compete not on interest but by bidding down the undivided ownership interest they will accept (many counties use a rotational/round-robin assignment), so effective yield can be diluted.

285live parcels tracked

2counties with inventory

#29of 51 jurisdictions

Read the score correctly. The TaxLienSimple Index is a 0–100 research guide built from statutory terms and the inventory we track — not a yield, a guarantee, or investment advice. Realized returns depend on competition, redemption and your own due diligence. Verify every figure with the county before bidding.

Counties we track in Nebraska

#	County	TaxLienSimple Index	Live parcels
1	Nemaha County	C 51	232
2	Polk County	C 49	53

See the actual parcels in Nebraska

Browse the live tax-lien, deed and foreclosure inventory we track — search by county, redemption window and opening bid.

Browse live auction inventory →

The TaxLienSimple Index is a 0–100 research guide built from statutory terms and the inventory we track — not a yield, a guarantee, or investment advice. Realized returns depend on competition, redemption and your own due diligence. Verify every figure with the county before bidding.

© 2026 TaxLienSimple · The TaxLienSimple Index is compiled from state tax statutes and county treasurer/tax-collector offices; live inventory counts reflect parcels currently tracked by TaxLienSimple and update continuously. Nothing here is investment or legal advice.