Nebraska · Law checked October 19, 2026
Behind on property taxes in Nebraska? Your house can be sold at a tax sale — here's how much time you have to stop it. Your house was sold at a tax sale in Nebraska? The extra money from the sale may be yours to claim — and there's a deadline. Both answers are on this page, from the statute.
How Nebraska sells
Your window: 3 years from the sale — and redemption actually runs until the buyer applies for the tax deed (possible in the 9 months after year 3) once a 3-month notice has run. Treat the 3 years as your deadline, counted from the certificate sale date. Statute-verified
What it costs to redeem: The certificate amount + later taxes, with interest at 14% per year.
Source: Neb. Rev. Stat. §§77-1824, 77-1837; §45-104.01
Payment plans: No statutory payment-plan right found.
Deferrals (senior / veteran / disability): None found. (The homestead exemption is an exemption, not a deferral.)
Who holds the money: the The deed buyer (grantee) — by law, they must pay you.
Your claim window: Under Nebraska's new surplus law (operative April 17, 2026): within 30 days after the tax deed is recorded, the buyer must pay the previous owner the surplus — the property's resale price since the deed (or its assessed value at the deed application if unsold), minus the redemption amount, all encumbrances, and a $500 administrative fee. If they do not pay, your claim is against the buyer, with the treasurer's records as your proof. Statute-verified
If nobody claims it: The new section states no escheat/forfeiture path for unpaid surplus.
Source: Neb. Rev. Stat. §77-1838(2)
The county figure rule. This page gives you the law — the window, the formula, the office. The exact payoff or surplus figure lives in the County treasurer's books and changes as interest runs. Ask that office for the figure, in writing, and keep the letter.
Get the TaxSaleDecoded Kit — $49
One payment of $49. No subscription. The kit is a web page you can return to and print — the claim pack, the redemption playbook, the heirs page, and the scam shield.
All 50 states · The surplus, explained · Redemption, explained