Public Tax Sale Information

Tax Sale Investors must understand the process of purchasing tax sale certificates, before the tax sale. There are risks involved. When purchasing a certificate you are purchasing delinquent taxes, not the property. You must hold that certificate and pay subsequent taxes each year as they become delinquent for three years. If the homeowner does not redeem that certificate by the end of three years, you will have nine months to foreclose on the property. It is highly advised to seek legal counsel at the maturity of your certificates. The Scotts Bluff County Treasurer’s office WILL NOT provide legal advice.

Sale Information:

Advertising:
Scotts Bluff County advertises in the Scottsbluff Star-Herald for three consecutive weeks in February prior to the sale.

The most current Delinquent Tax List is always available online at Nebraska Taxes Online, this list updates daily.

Registration Fee:

  • A $25.00 registration fee must accompany a Scotts Bluff County Tax Sale Registration Form.
  • Registrations and Registration Fees Must Be Received by the Treasurer’s Office No Later Than the Thursday before the First Monday in March.
  • One bidder cannot bid for more than one company.

Sale Procedure:
Tax Sale Investors agree to buy the liens for the delinquent tax amounts interest and advertising plus any other delinquent tax assessed to each parcel. Some parcels may have multiple years. NE Statute 77-1807.

The Scotts Bluff County Tax Sale will be conducted in Round Robin format. Prior to the Tax Sale numbers are assigned to each registered investor. Numbers are assigned by a random generator. The assigned numbers will be given to each “bidder” at the time of check in. The number assigned shall represent the order in which each “bidder” will sit. “Bidders” will be offered a parcel, they may purchase the parcel offered or pass. Should they pass, the parcel will be offered to the next “bidder” until that parcel is purchased, continuing with each parcel until all parcels are sold. Parcels will be offered in high dollar to low dollar order, starting with the highest dollar parcel at the time of the sale. Should a “bidder” pass on the parcel offered, they will not have an opportunity to purchase another parcel until their next turn.

Payment:
Cashier checks or money orders may be used for payment of certificates purchased. A personal check will be accepted only if the investor has a letter of credit from their banking institution. A $20.00 fee is charged for each certificate sold. There will be an additional $20.00 fee for any re-assignment of certificates. We will hold your certificates in our office for safekeeping and send payment when redeemed. This ensures a faster turnaround of your funds. If the taxes on a parcel are paid before the certificate is issued, there are no fees charged to the investor for that parcel.

Legal Advice:
Nebraska statutes 77-1801 thru 77-1941 covers all aspects of buying and foreclosing on tax sale certificates. You must consult with an attorney for any legal advice. The Scotts Bluff County Treasurers office WILL NOT provide any guidance or legal advice pertaining to tax sale certificates.

Other Tax Sale Information

  • Delinquent taxes are advertised for three consecutive weeks in February
  • The Public Sale is the first Monday in March at 9:00 a.m.
  • The Public Sale closes after all parcels are offered for sale. Any remaining parcel’s taxes are offered for sale under a Private Tax Sale.
  • Interest rate earned is 14%
  • During the life of the certificate, subsequent taxes must be paid as they become delinquent.
  • You are responsible for your own foreclosure process when certificates mature.
  • Private, public, and county tax sale certificates may be assigned. 
  • We do not allow purchases via fax or telephone.
  • The purchaser must research their own information to purchase.
  • Personal checks will be accepted if a Letter of Credit from your Bank has been provided. Otherwise, payment must be made in the form of Cashier’s Check or Money Order.
  • If paying by check, please provide a Blank Check, the total amount of your purchase will be filled in and a copy will be mailed to you.
  • Tax amounts do not include interest. Interest will be figured to the date the certificate is taken out.
  • A property owner has three years (from the date of the certificate’s issuance) to redeem the tax sale certificate before foreclosure can begin.
  • The holder of a tax sale certificate has no ownership of the property, only a lien.
Scroll to Top