TaxLienSimple

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.

Statutes verified Jul 29, 2026

49 /100
Tier C National rank #29 of 51
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.
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.

1,011live parcels tracked
3counties 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

#CountyTaxLienSimple IndexLive parcels
1 Sarpy County C 52 726
2 Nemaha County C 51 232
3 Polk County C 49 53

Nebraska tax sale — FAQ

What is the TaxLienSimple Index for Nebraska?

Nebraska scores 49/100 (Tier C), ranked #29 of 51 jurisdictions. 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.

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.

What is Nebraska's statutory return on a tax lien or tax deed purchase?

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

What is the bid method for Nebraska tax sales?

Nebraska uses a premium bid method for its tax lien sales.

Does Nebraska use tax-lien auctions or tax-deed sales?

Nebraska uses a tax lien system. 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.

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 →  ·  Nebraska tax delinquent property list →  ·  Nebraska state guide →  ·  Set a max bid →  ·  Academy: what a tax lien actually is →
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.