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Lancaster County, NE

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Lancaster County, Nebraska — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → nebraska. This page covers how Lancaster County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

C1. Local Tax Sale

  • Conducts own sale? Yes — the Lancaster County Treasurer conducts an annual in-person public tax lien certificate sale.
  • Platform: In-person, round-robin format · No third-party online vendor (GovEase/RealAuction/Bid4Assets not used). The sale is held at Lancaster County Council Chambers, 555 S 10th St, Lincoln, NE 68508. Source: Lancaster County Treasurer 2026 Tax Sale Information sheet (retrieved 2026-06-02 from https://www.lancaster.ne.gov/DocumentCenter/View/640/Tax-Sale-Information-PDF).
  • Calendar:
    • Frequency: Annual · Typical date: First Monday of March (per Neb. Rev. Stat. §77-1807) · 2026 sale date: March 2, 2026 (check-in 8:30 a.m., sale begins 9:00 a.m.)
    • Advertising: Delinquent tax list published in the Lincoln Journal Star for three consecutive Saturdays in February prior to the sale.
    • Registration deadline: Registrations must be received on or before February 23, 2026 (approximately the Thursday before the first Monday in March, consistent with state practice). Early registrants receive the current parcel list and their randomly assigned Order Number (emailed on the Friday before the sale).
    • Source: Lancaster County Treasurer “2026 Public Delinquent Tax Lien Sale” information sheet; “Information on Purchasing Tax Sale Certificates in Lancaster County, NE” (both retrieved 2026-06-02).
  • Rate within statutory range: 14% per annum (statutory rate set by Neb. Rev. Stat. §45-104.01; Lancaster County does not deviate).
  • Registration deposit / fees:
    • Registration fee: $25.00 per entity, non-refundable, per Neb. Rev. Stat. §77-1807(g). One person may represent an unlimited number of entities; the $25 fee is required for each entity.
    • Payment for certificates: A blank check must be submitted with the registration packet; payments are not accepted at the venue on sale day. The total charged includes taxes + delinquent interest (as of day of sale) + $20.00 sale fee per tax lien (the$20 fee is not refundable upon redemption).
    • Redemption refunds: All redemption refunds are paid via ACH direct deposit only; checks are no longer issued.
  • Bidder requirements: Four forms required with each annual registration:
    1. Pre-Registration Form
    2. IRS Form W-9
    3. Acknowledgement of Tax Sale and Authorization of Emailing of Certificates
    4. Authorization for Direct Deposit (required for new buyers or banking changes; returning buyers with a current form on file need not resubmit)
  • Sale format detail: The sale uses a round-robin format under §77-1807. Order Numbers are randomly assigned by computer on the Friday before the sale. During the sale only the parcel’s assigned call number and the amount of taxes due are announced (detailed parcel address is not called out). The sale is no longer recorded live in the County Treasurer’s online system.
  • Delinquent list location: The parcel list is emailed to registered bidders who pre-register by the deadline. Unsold tax liens (parcels not sold at the March sale) are posted at https://lancaster.ne.gov/treasurer after April 15. A live listing page at https://www.lancaster.ne.gov/396/Delinquent-Tax-Listing shows available private-sale parcels when applicable; it showed “No parcels available” at the time of research (2026-06-02).
  • Subsequent taxes: Certificate holders may pay subsequent delinquent taxes; contact the Treasurer’s office after the 3rd week of April or August each year with parcel numbers and certificate numbers in writing. Holders are not notified automatically that subsequent taxes are owing.
  • Unsold tax liens: Purchasable through the Treasurer’s Office directly after April 15; inquire at 402-441-7425.

C2. Local Redemption → framework: right-of-redemption

  • Where to redeem: Lancaster County Treasurer’s Office · 555 S 10th St, Room #102, Lincoln, NE 68508 · Phone: 402-441-7425
  • Local fees: Redemption amount = taxes + 14%/yr interest + $20 sale fee (non-refundable) +$150 administrative fee (§77-1818) + any subsequently paid taxes with 14% from payment date + issuance/recording fees — per §77-1824. The $20 sale fee is not returned to the certificate holder upon redemption.
  • Redemption contact: County Treasurer’s Office · 402-441-7425 · cotreasurer@lancaster.ne.gov · https://lancaster.ne.gov/224/County-Treasurer
  • Process: Funds are deposited electronically; the Treasurer’s office emails the certificate holder on redemption. Electronic deposits processed on Fridays.
  • Deviations from state default: None identified. The county follows the state statutory framework precisely per §77-1824.
  • Bankruptcy note: If a certificate holder receives funds directly from a bankruptcy trustee for a claim filed on a tax lien, the holder must notify the Treasurer’s office so it can provide correct information and quotes to the homeowner — per county purchasing information document.

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

  • Surplus regime: Nebraska’s two-track post-LB 727 surplus system applies (see nebraska §3 for full analysis):
    • Treasurer’s-deed track: The grantee pays surplus to the former owner within 30 days of recording the deed — Neb. Rev. Stat. §77-1838. No “claim form to the county” exists on this track; the grantee pays directly.
    • Judicial foreclosure track: Surplus from a sheriff/judicial sale is distributed through the Lancaster County District Court — Neb. Rev. Stat. §77-1902 et seq..
  • Claim filing venue:
    • Deed-track surplus: no county filing; grantee pays former owner directly per §77-1838.
    • Judicial-track surplus: Clerk of the District Court, Lancaster County · 575 S 10th Street, 3rd Floor, Lincoln, NE 68508 · Phone: 402-441-7328; district clerk Simon G. Rezac. Electronic filing available through Nebraska Supreme Court system.
  • Claim form: [needs_verification: no specific Lancaster County surplus claim form was located for either track; the deed-track requires no county form; the judicial track uses general district court petition/motion practice.]
  • Local deadline notes: Grantee must pay §77-1838 surplus within 30 days of deed recording. No Lancaster County-specific local deadline deviates from state law.
  • Unclaimed-funds list published: [needs_verification: no Lancaster County-specific unclaimed surplus list was located; see Nebraska Unclaimed Property at https://treasurer.nebraska.gov/up/ for state escheat.]
  • Unclaimed list URL: [needs_verification]
  • Contact: Treasurer’s Office (deed-track questions): 402-441-7425 · cotreasurer@lancaster.ne.gov. Clerk of District Court (judicial foreclosure surplus): 402-441-7328 · 575 S 10th St, 3rd Floor, Lincoln NE 68508.

▸ For Investors / Operators — Lancaster County conducts its annual tax-lien-certificate sale in-person at Council Chambers (555 S 10th St) using a computer-random round-robin format; registration closes approximately one week before the first Monday in March and requires a blank check (no venue-day payment). The 14%/year interest rate and the post-LB 727 two-track title path (treasurer’s deed or district court judicial foreclosure) determine your exit; on the deed track a 3-year redemption window runs before a Treasurer’s Deed Application can proceed. Pre-foreclosure notification to the Lancaster County Treasurer’s Office is required by county procedure once a certificate holder files a foreclosure action.

▸ For Former Owners — Nebraska’s post-LB 727 surplus regime produces two possible claim paths depending on how title was obtained: on the treasurer’s-deed track, the grantee is required to pay any surplus directly to you within 30 days of recording (§77-1838) — there is no county form to file. On the judicial-foreclosure track, surplus is distributed through the Clerk of the District Court, Lancaster County (Simon G. Rezac, 575 S 10th St, 3rd Floor, Lincoln, NE 68508; 402-441-7328). Unclaimed amounts may eventually reach Nebraska Unclaimed Property (treasurer.nebraska.gov/up/).

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Treasurer / Tax CollectorRachel M. Garver, Lancaster County Treasurer555 S 10th St, Room #102, Lincoln, NE 68508402-441-7425 (main); Fax 402-441-8841https://lancaster.ne.gov/224/County-Treasurer
Clerk of District CourtSimon G. Rezac575 S 10th St, 3rd Floor, Lincoln, NE 68508402-441-7328; Fax 402-441-6190https://www.lancaster.ne.gov/313/Clerk-of-the-District-Court
Assessor / Register of DeedsDan Nolte, Lancaster County Assessor/Register of Deeds555 S 10th St, Room 102, Lincoln, NE 68508402-441-7463; Fax 402-441-5685https://www.lancaster.ne.gov/153/AssessorRegister-of-Deeds
County ClerkMatt Hansen555 S 10th St, Room 108, Lincoln, NE 68508402-441-7481https://www.lancaster.ne.gov/389/County-Clerk
Sheriff (civil process / sheriff sales)[needs_verification: sheriff’s name not found on retrieved page]575 S 10th St, Lincoln, NE 68508402-441-6500 (main); 402-441-7724 (civil division)https://www.lancaster.ne.gov/1380/Sheriffs-Office · https://www.lancaster.ne.gov/382/Civil-Process

Additional staff contacts (ACH/direct deposit inquiries): Kerry at 402-441-8843 · Tina at 402-441-8837 · kkotschwar@lancaster.ne.gov

Treasurer email: cotreasurer@lancaster.ne.gov · Register of Deeds email: regdeed@lancaster.ne.gov

C5. Local Procedure Notes

  • Round-robin order numbering: Since at least 2026, Order Numbers are computer-randomly assigned and emailed on the Friday before the sale (no longer “seat numbers” assigned at check-in). Bidders must track their own Order Number — the county does not manage this for them.
  • No live auction system: The sale is no longer recorded in the County Treasurer’s online system during the event (changed from prior practice).
  • Blank-check payment requirement: The 2026 procedure requires submission of a blank check with the registration packet. Payment is debited post-sale; no payment is taken at the venue on sale day. This deviates from the simpler pay-at-the-counter approach used by smaller Nebraska counties.
  • One-representative rule: One person may represent unlimited entities, provided each entity pays the $25 registration fee separately — a notable operational efficiency for large investors.
  • Foreclosure notification duty: If a certificate holder files a foreclosure action, they are required to notify the Lancaster County Treasurer’s Office by providing a copy of the complaint and court case number, and later a copy of any dismissal. Failure may affect the county’s records of redemption availability.
  • Vacant and abandoned: The accelerated 2-year path under §77-1837 applies; consult an attorney — the county provides no guidance on this determination.
  • Sheriff sales: Lancaster County Sheriff’s sales (mortgage/judgment foreclosures) are held Thursdays at 2:00 p.m. at the Sheriff’s Office, 575 S 10th St, Lincoln. Advertised once weekly for four consecutive weeks in the Lincoln Journal Star. Sales may be cancelled up to the time of sale. Source: https://www.lancaster.ne.gov/416/Sheriff-Sales (retrieved 2026-06-02).
  • Key delinquency dates: April 1 (first-half taxes delinquent); August 1 (second-half taxes delinquent); first Monday of March (annual tax lien sale); April 15+ (unsold liens posted online). Source: https://www.lancaster.ne.gov/429/Important-Dates (retrieved 2026-06-02).

C6. Records Access

C7. Meta

  • parent_state: nebraska
  • last_verified: 2026-06-02
  • confidence: 0.88
  • completeness_score: 0.82
  • gap_score: 6

sources:

needs_verification:

  1. Lancaster County Sheriff’s name — not displayed on the retrieved sheriff’s office webpage (C4); would need to visit https://www.lancaster.ne.gov/1380/Sheriffs-Office directly or call 402-441-6500.
  2. Surplus claim form / procedure for judicial track — no Lancaster County-specific surplus claim form was located for district court foreclosure surplus distribution; likely follows general motion practice under §77-1902 et seq.; needs confirmation from Clerk of District Court (402-441-7328).
  3. Unclaimed surplus list — no Lancaster County-specific published list of unclaimed §77-1838 surplus or judicial-foreclosure surplus was found; Nebraska state unclaimed property (https://treasurer.nebraska.gov/up/) may hold escrowed amounts but was not confirmed.
  4. GIS portal content — the gis.lincoln.ne.gov interactive viewer returned a browser-compatibility splash page only; specific data layers (parcel, tax, lien) not confirmed from retrieved content.
  5. $20 sale fee statutory basis — the county purchasing document cites §77-1823 as revised for payment; the $20/lien fee is stated in county materials but the exact statutory authorization for that specific amount was not confirmed by reading the primary statute text independently.
  6. Deed search coverage for treasurer’s tax deeds — the Tyler Technologies deed portal retrieved does not specifically confirm that treasurer’s tax deeds (§77-1837) are indexed; regdeed@lancaster.ne.gov should be contacted to confirm.

cross_links: nebraska, right-of-redemption, surplus-funds, tyler-v-hennepin-county, continental-resources-v-fair-2024, nieveen-v-tax-106-2024, adair-holdings-v-johnson-2020, bankruptcy-automatic-stay, treasurer-sale, sheriff-sale, due-process-notice

changelog:

  • 2026-06-02 — Initial autoresearch draft. Primary sources: official Lancaster County Treasurer 2026 tax sale documents (Tax Sale Information sheet, Information on Purchasing Tax Sale Certificates, Tax Sale Forms packet — all retrieved from lancaster.ne.gov/444 document links). Secondary sources: county department pages for Treasurer, Assessor/Register of Deeds, Clerk of District Court, County Clerk, Sheriff/Civil Process, Sheriff Sales, Important Dates, delinquent listing page, all portals. Statutory framework inherited from nebraska page (verified 2026-06-01). Flagged sheriff name, surplus claim form, unclaimed list, GIS layer coverage, $20 fee statutory basis, and deed portal tax-deed coverage as needs_verification.

▸ For Investors / Operators — Lancaster County conducts its annual tax-lien-certificate sale in-person at Council Chambers (555 S 10th St) using a computer-random round-robin format; registration closes approximately one week before the first Monday in March and requires a blank check (no venue-day payment). The 14%/year interest rate and the post-LB 727 two-track title path (treasurer’s deed or district court judicial foreclosure) determine your exit; on the deed track a 3-year redemption window runs before a Treasurer’s Deed Application can proceed. Pre-foreclosure notification to the Lancaster County Treasurer’s Office is required by county procedure once a certificate holder files a foreclosure action.

▸ For Former Owners — Nebraska’s post-LB 727 surplus regime produces two possible claim paths depending on how title was obtained: on the treasurer’s-deed track, the grantee is required to pay any surplus directly to you within 30 days of recording (§77-1838) — there is no county form to file. On the judicial-foreclosure track, surplus is distributed through the Clerk of the District Court, Lancaster County (Simon G. Rezac, 575 S 10th St, 3rd Floor, Lincoln, NE 68508; 402-441-7328). Unclaimed amounts may eventually reach Nebraska Unclaimed Property (treasurer.nebraska.gov/up/).

Legal information, not legal advice. This page describes operational procedures as of the last_verified date. Tax sale law, office personnel, fees, and procedures change. Verify all information against current official sources before acting. Nothing on this page constitutes legal advice or creates an attorney-client relationship.

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