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Sarpy County, NE

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Sarpy 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 Sarpy County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

  • County seat: Papillion · Population: ~187,196 (2020 Census) · Recording unit: county
  • FIPS: 31153
  • Parent legal framework: nebraska

C1. Local Tax Sale

  • Conducts own sale? Yes — the Sarpy County Treasurer conducts an annual in-person Public Tax Sale at the County Boardroom. No third-party auction platform is used; the sale is conducted in-person with a round-robin/random-allotment format consistent with Neb. Rev. Stat. §77-1807.
  • Platform: In-person at the Sarpy County Boardroom, 1210 Golden Gate Dr., Papillion, NE 68046. Check-in begins at 8:30 a.m.; sale starts at 9:00 a.m. No online auction platform (unlike Douglas County’s RealAuction setup). Source: 2025 Tax Sale Information PDF (retrieved 2026-06-02); Tax Sale Information page (retrieved 2026-06-02).
  • Calendar: Annual; held on the first Monday in March per Neb. Rev. Stat. §77-1807. The 2026 public tax sale was March 2, 2026. The county publishes the specific date on its Tax Sale Information page each year. Delinquent real property is offered at a public tax sale on March 1 of the following year (i.e., 2027 sale for 2025 taxes unpaid by August 1, 2026 — per the Real Estate Taxes page, https://www.sarpy.gov/366/Real-Estate-Taxes, retrieved 2026-06-02).
  • Rate within statutory range: No local deviation — Sarpy County applies the statewide 14% per annum rate on certificates, compounding daily after delinquency; Neb. Rev. Stat. §77-1824, §45-104.01.
  • Registration & deposit:
    • Registration fee: $25 per entity/person (non-refundable), must be paid by the Friday before the sale (deadline: February 27, 2026 for the 2026 sale). Register in person at the Treasurer’s Office or by emailing an Excel spreadsheet to taxsale@sarpy.gov with registrant information.
    • W-9 required for all bidders; existing bidder entities need W-9s only for new entities.
    • Day of sale: bring a blank check payable to the Sarpy County Treasurer at check-in (a second blank check required if purchasing special assessments).
    • Tax Sale Certificate fee: $25 per certificate purchased (non-refundable, in addition to the delinquent tax amount). Certificates held by the Treasurer’s Office; mailed or emailed copies provided to buyers.
    • Source: 2025 Tax Sale Information PDF (retrieved 2026-06-02).
  • Bidder requirements:
    • All bidders must be separate and distinct entities with different SSNs or federal tax ID numbers.
    • One person may represent multiple entities but each entity must have a separate bidder number and pay the $25 registration fee.
    • W-9 on file for all bidders. Source: 2025 Tax Sale Information PDF (retrieved 2026-06-02).
  • Bidding format: Classic Nebraska round-robin / random-allotment. Bidder numbers randomly assigned; the treasurer randomly selects the opening bidder number. Parcels are offered in number order; each bidder gets the option to purchase and passes if not interested — the next highest bidder is offered the parcel, and so on. The sale is split into three groups: (1) parcels with delinquent taxes over $400, (2) parcels under$400, and (3) special assessments.
  • Delinquent list location: Published in the Omaha Daily Record on the first three weeks of February (2026 dates: February 5, 12, and 19). Downloadable from the county’s Tax Sale Information page: https://www.sarpy.gov/981/Tax-Sale-Information. The 2026 Delinquent Tax List PDF is available at https://www.sarpy.gov/DocumentCenter/View/8600/2026-DELINQUENT-TAX-LIST. Updated parcel figures including current interest are available via the Citizen Access Portal: https://apps.sarpy.gov/CaptureCZ/CAPortal/CAMA/CAPortal/CZ_MainPage.aspx.
  • After-sale / leftovers: Unsold parcels from the public tax sale may be purchased over-the-counter at the real estate counter at the Treasurer’s Office after processing is complete (allow at least one week post-sale). A list of remaining parcels may be purchased for $25. Source: 2025 Tax Sale Information PDF.
  • Assignments: Certificate assignments are $20 per assignment plus a notary fee if required. No assignments on the day of sale. Assignments within 45 days require a notarized letter directing the assignment, the$20 fee, and a copy of the cancelled check to the assignor.
  • Bankruptcy / government parcels: Treasurer’s Office will not sell tax-sale certificates on properties in bankruptcy or owned by government entities at the public sale.

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

  • Where to redeem: The Sarpy County Treasurer’s Office, 1102 E. 1st Street, Papillion, NE 68046. In-person or by mail (for subsequent payments). Source: https://www.sarpy.gov/309/Treasurers-Office (retrieved 2026-06-02).
  • Local fees: Redemption amount = delinquent taxes + 14% per annum interest (computed from date of sale to date of redemption) + all subsequently paid taxes with 14% from date of payment + $150 administrative fee (§77-1818) + issuance/recording fees — Neb. Rev. Stat. §77-1824. The 2025 Tax Sale Information PDF confirms: “you will be paid a 14% simple interest rate from the date of sale to the date of redemption, plus reimbursable fees, if any.” Note: the $25 certificate purchase fee is not reimbursed at redemption.
  • Redemption contact:
  • Deviations from state default: None identified. Sarpy County follows the statewide 3-year redemption window (2 years for vacant/abandoned) per §77-1824 and §77-1837. Upon redemption, the Treasurer’s Office notifies the certificate holder by email; the redemption check is sent approximately 10 business days after the payment clears.

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

  • Nebraska’s two-track surplus regime applies (see nebraska § 3):
    1. Treasurer’s-deed track (LB 727 / §77-1838): The grantee must pay surplus to the former owner within 30 days of recording the deed. Surplus = sale price (or assessed value if not sold) minus redemption amount, encumbrances, and $500 administrative fee. No claim form to file with a county office; the grantee pays the former owner directly. Available only where 110$25,000 (§77-1837). The 2025 Tax Sale Information PDF explicitly references LB 727 requirements.
    2. Judicial-foreclosure track: Surplus generated by a court-supervised sheriff sale is distributed through the Sarpy County District Court under §77-1902 et seq.. Contact: Clerk of the District Court.
  • Claim filing venue:
    • Treasurer’s-deed surplus: no claim filing required at a county office; the grantee must pay the former owner directly within 30 days (§77-1838).
    • Judicial-foreclosure surplus: Sarpy County Clerk of the District Court, 1210 Golden Gate Drive, Suite 3141, Papillion, NE 68046-3087. Phone: 402-593-2267. Email: districtcourt@sarpy.gov.
  • Claim form: needs_verification — no standardized surplus claim form specific to Sarpy County was located in retrieved sources. For judicial-track surplus, contact the Clerk of the District Court directly.
  • Local deadline notes: Treasurer’s-deed surplus: grantee must pay within 30 days of recording (§77-1838). Judicial-track surplus: follows court order; no local rule located.
  • Unclaimed-funds list published? needs_verification — no Sarpy County–specific published list of unclaimed tax-sale surplus was located. Unclaimed court-deposited funds may be held by the Sarpy County Clerk of the District Court or may escheat under Nebraska’s Uniform Disposition of Unclaimed Property Act (Neb. Rev. Stat. ch. 69, art. 13).
  • Contact:

▸ For Investors / Operators — Sarpy County holds an annual in-person round-robin tax sale (first Monday in March, County Boardroom, 1210 Golden Gate Dr., Papillion) with a $25 registration fee, W-9 requirement, and a blank check at check-in. Certificates earn 14% simple interest; if the minimum-bid threshold ($25,000 / 110% of assessed value) is exceeded — common in Sarpy given rapid growth — the property is channeled to judicial foreclosure rather than a treasurer’s deed. Budget the $25 certificate fee as a sunk cost; it is not reimbursed at redemption.

▸ For Former Owners — Under Nebraska’s LB 727 (§ 77-1838), on the treasurer’s-deed track the grantee must pay surplus directly to you within 30 days of recording — there is no claim form to file with the county. On the judicial-foreclosure track, surplus is distributed through the Sarpy County District Court (Clerk Dori Heath, 1210 Golden Gate Dr., Suite 3141, Papillion; 402-593-2267; districtcourt@sarpy.gov). You may redeem the property at any time before a judgment of foreclosure is entered by paying delinquent taxes, 14% interest, and costs to the Sarpy County Treasurer (402-593-2143).

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Treasurer / Tax CollectorJeff Mikesell, Treasurer1102 E. 1st Street, Papillion, NE 68046402-593-2143 (real estate)sarpy.gov/309/Treasurers-Office
Clerk of Court (District)Dori Heath, Clerk of the District Court1210 Golden Gate Drive, Suite 3141, Papillion, NE 68046-3087402-593-2267sarpy.gov/379/District-Court
County Clerk / Register of DeedsAmber Houghtaling, Clerk & Register of Deeds1102 E. 1st Street, Papillion, NE 68046 (ROD); 1210 Golden Gate Drive, Papillion (Clerk)402-593-2100; ROD direct: 402-593-2183sarpy.gov/183/County-Clerk-Register-of-Deeds
AssessorDanny Pittman, County Assessor1102 E. 1st Street, Suite 2, Papillion, NE 68046-2894402-593-2122sarpy.gov/159/Assessor
Sheriff (civil process / sales)Greg London, Sheriff8335 Platteview Road, Papillion, NE 68046402-593-2288sarpy.gov/1038/Sheriffs-Office

Key contacts for tax sale:

C5. Local Procedure Notes

  • In-person sale only — unlike Douglas County (which uses RealAuction online platform), Sarpy County runs the traditional Nebraska in-person round-robin format at the County Boardroom. All bidders must be physically present (or have a designated representative present).
  • Three-group sale structure — parcels are divided into: (1) delinquent taxes over $400 (main round-robin), (2) delinquent taxes under$400 (secondary round-robin), and (3) special assessments. This structure is specific to Sarpy County practice and not statutory.
  • Delinquency schedule — First half of real estate taxes due April 1; second half due August 1. Interest accrues at 14% annually (compounded daily) after delinquency. Real property becomes eligible for the March tax sale if taxes remain unpaid after August 1 of the prior year.
  • LB 727 (2023) notice — the Treasurer’s Office explicitly informs buyers in the Tax Sale Information document about LB 727 requirements and advises bidders to “consult a lawyer to verify all of your responsibilities regarding the new statutes.” Also advises legal counsel regarding the Tyler v. Hennepin County SCOTUS ruling.
  • Deed fee — there is an additional $25 fee to obtain a treasurer’s tax deed (beyond the statutory process). Deeds must be filed with the Sarpy County Register of Deeds.
  • Statutory life of certificate — approximately three and one-half years total; certificate holders must begin foreclosure action within the statutory window or risk losing their entire investment. Treasurer’s Office provides no reminders about expiring deadlines.
  • Subsequent taxes — payable to the Treasurer when they become delinquent (April 1 and August 1 of subsequent years). Subsequent tax payments may be mailed; the office will not sell subsequent delinquent taxes until all current-year tax payments have been processed. No bills or reminders sent; contact taxsale@sarpy.gov for questions.
  • Sarpy County seat Papillion is in the Omaha metropolitan area. County’s rapid population growth (~30% since 2010) means higher assessed values, which may cause more parcels to exceed the §77-1837 $25,000 channeling threshold and be forced into judicial foreclosure rather than a treasurer’s deed.
  • Tax sale page updated annually at sarpy.gov/981/Tax-Sale-Information — check for current-year procedural document.

C6. Records Access

C7. Meta

sources:

needs_verification:

  • Sheriff civil-process page for Sarpy County — no dedicated page for sheriff-conducted foreclosure sales or judicial sale procedures was located; the sarpy.gov/1038/Sheriffs-Office page focuses on law enforcement, not civil process/sales. Details of Sarpy County sheriff sale procedures (deposit %, time, location) not confirmed from a retrieved source.
  • Surplus claim form at the Clerk of the District Court for judicial-track surplus — no specific form name or URL was located.
  • Unclaimed surplus list — no Sarpy County–specific published list of unclaimed tax-sale surplus or judicial foreclosure surplus was located.
  • Exact GIS parcel viewer URL — gis.sarpy.gov returned minimal content on fetch; the specific parcel viewer or map application URL was not confirmed beyond the domain.
  • After-sale / private tax sale procedures — the 2025 Tax Sale Information PDF mentions over-the-counter leftover sales; a separate formal “Private Tax Sale” process (analogous to Douglas County’s) was not confirmed in a retrieved Sarpy County source. needs_verification whether Sarpy County has a structured private-sale process or only the informal “real estate counter” leftover purchase.
  • Treasurer’s name currency — Jeff Mikesell identified as Treasurer from the official page retrieved 2026-06-02; confirm at next review that he remains in office (Nebraska county treasurers are elected to 4-year terms).

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

changelog:

  • 2026-06-02 — Initial autoresearch draft. Operational data sourced directly from retrieved official Sarpy County pages: sarpy.gov/981/Tax-Sale-Information, sarpy.gov/DocumentCenter/View/7435/2025-TAX-SALE-INFORMATION (PDF full text extracted), sarpy.gov/366/Real-Estate-Taxes, sarpy.gov/309/Treasurers-Office, sarpy.gov/183/County-Clerk-Register-of-Deeds, sarpy.gov/379/District-Court, sarpy.gov/159/Assessor, sarpy.gov/1038/Sheriffs-Office, sarpycountyne-web.tylerhost.net/web, apps.sarpy.gov/RODLookup, apps.sarpy.gov/CaptureCZ (CAMA portal), apps.sarpy.gov/PayTax, gis.sarpy.gov. Legal framework inherited from nebraska page (last_verified 2026-06-01).

▸ For Investors / Operators — Sarpy County holds an annual in-person round-robin tax sale (first Monday in March, County Boardroom, 1210 Golden Gate Dr., Papillion) with a $25 registration fee, W-9 requirement, and a blank check at check-in. Certificates earn 14% simple interest; if the minimum-bid threshold ($25,000 / 110% of assessed value) is exceeded — common in Sarpy given rapid growth — the property is channeled to judicial foreclosure rather than a treasurer’s deed. Budget the $25 certificate fee as a sunk cost; it is not reimbursed at redemption.

▸ For Former Owners — Under Nebraska’s LB 727 (§ 77-1838), on the treasurer’s-deed track the grantee must pay surplus directly to you within 30 days of recording — there is no claim form to file with the county. On the judicial-foreclosure track, surplus is distributed through the Sarpy County District Court (Clerk Dori Heath, 1210 Golden Gate Dr., Suite 3141, Papillion; 402-593-2267; districtcourt@sarpy.gov). You may redeem the property at any time before a judgment of foreclosure is entered by paying delinquent taxes, 14% interest, and costs to the Sarpy County Treasurer (402-593-2143).

Legal information, not legal advice. This page describes how Sarpy County, Nebraska administers tax sales, redemptions, and related proceedings as of the last-verified date. Laws and procedures change; verify against primary sources before acting.

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