Selling land with back taxes in Nebraska

How Nebraska handles unpaid property taxes

Nebraska sells tax lien certificates. An investor pays your overdue taxes and gets a lien with interest. You still own the land, but if the lien is not paid off, you can lose it through the process in the rule below. Paying off the lien, including from a sale, clears it.

The redemption rule in Nebraska: Delinquent real estate is sold at the county treasurer's tax sale, and the buyer receives a tax sale certificate. The owner can redeem until the buyer applies for a tax deed, allowed 3 years to 3 years and 9 months after the sale. If 110% of assessed value, less the redemption amount, exceeds $25,000, the buyer must foreclose in court instead. In a court foreclosure, the owner can redeem until the court confirms the sale. Redemption costs the certificate amount and later taxes the buyer paid, plus 14% yearly interest and fees. Within 30 days after a tax deed is recorded, the deed holder must pay the former owner any surplus. The surplus is the resale price or assessed value, less the redemption amount, liens and a $500 fee. A land bank buying vacant and abandoned property can act after 2 years instead of 3.

Law: Neb. Rev. Stat. 77-1824, 77-1837, 77-1838, 77-1902 and 77-1917. Rules change, so confirm with the county tax collector.

What to do before the tax sale

• Call the county tax office and get the exact amount owed and the next sale date.
• Decide whether you want to keep the land. If not, selling before the sale stops the interest and penalties from growing.
• Gather the parcel number and any tax bills. A buyer and the title company need them to order a payoff.

Nebraska land at a glance

• Average farm real estate value: $4,400 per acre (2026, USDA).
• Average property tax on farmland: about $15.93 per acre per year (2022 Census of Agriculture).
• Transfer tax: Documentary stamp tax of $3.32 per $1,000 of value (0.332%) on transfers before January 1, 2032. The tax drops to $2.32 per $1,000 on or after that date (Laws 2026 LB1067, effective July 18, 2026).
• Seller disclosure: Nebraska requires anyone transferring land outside municipal limits to give the buyer a water resources update notice at or before closing (76-2,124). It states whether surface water rights, or water wells other than domestic wells built before September 9, 1993, come with the land. The seller disclosure statement (76-2,120) covers only residential property with 1 to 4 dwelling units, so vacant land is outside it.

These are statewide averages, not an appraisal. See selling land in Nebraska for county values, or try the land value estimator.

How a cash sale handles this

Liberty Acres is a family-owned cash land buyer. We buy land anywhere in the US, in any condition, including land with back taxes, inherited land and land with no road access. We pay back taxes and all closing costs, use no agents and charge no commissions, and close through a title company, escrow company or real estate attorney who pays you by wire or check.

Common questions