The owner or occupant of any real property sold for taxes or any person having a lien thereupon or interest therein may redeem the same. The right of redemption expires when the purchaser files an application for tax deed with the county treasurer. A redemption shall not be accepted by the county treasurer, or considered valid, unless received prior to the close of business on the day the application for the tax deed is received by the county treasurer. Redemption shall be accomplished by paying the county treasurer for the use of such purchaser or his or her heirs or assigns the sum mentioned in his or her certificate, with interest thereon at the rate specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, from the date of purchase to date of redemption, together with all other taxes subsequently paid, whether for any year or years previous or subsequent to the sale, and interest thereon at the same rate from date of such payment to date of redemption. The amount due for redemption shall include the issuance fee charged pursuant to section 77-1823 and the administrative fee charged pursuant to subsection (2) of section 77-1818.
Notes of Decisions
Neun v. Ewing, 863 N.W.2d 187 (Neb. 2015).
· cites it 35× “Appellants petitioned for such relief after they attempted to redeem their property in the manner prescribed by Neb. Rev. Stat. § 77-1824 (Reissue 2009) and were advised by both the Treasurer and Determan that the only avenue of redemption available to Appellants was Neb.”
Adair Holdings v. Johnson, 936 N.W.2d 517 (Neb. 2020).
· cites it 3× “18 We have understood the treasurer to be the intended payee of the payment described by § 77-1843 and have recognized that the statutory scheme does not actually allow the treasurer to accept a redemption payment after the tax deed is issued.19 We have explained that it would…”
Cnty. of Lancaster v. Maser, 400 N.W.2d 238 (Neb. 1987).
· cites it 6× “Neb. Rev. Stat. § 77-1824 (Reissue 1986) states in part: “The owner or occupant of any land sold for taxes or any person having a lien thereupon or interest therein, may redeem the same at any time before the delivery of tax deed by the county treasurer.”
Friedman v. Friedman, 863 N.W.2d 153 (Neb. 2015).
· cites it 2× “Appellants’ claim against Determan rested entirely on the presumption that after Determan initiated judicial foreclosure proceedings, they were still entitled to redeem their property in the manner prescribed by § 77-1824. For the reasons explained above, that presumption was…”
MacK v. Luebben, 341 N.W.2d 335 (Neb. 1983).
· cites it 6× “§ 77-1824 (Reissue 1981) provides: "The owner or occupant of any land sold for taxes or any person having a lien thereupon or interest therein, may redeem the same at any time before the delivery of tax deed by the county treasurer by paying the county treasurer for the use of…”
HBI, L.L.C. v. Barnette, 941 N.W.2d 158 (Neb. 2020).
· cites it 3× “2d 745 (2014). 5 See SID No. 424, supra note 4 .”
Wisner v. Vandelay Investments, 300 Neb. 825 (Neb. 2018).
· cites it 3× “10 If the certificate holder waits longer than 3 years 6 months from the sale to apply for a tax deed, the certificate ceases to be valid and the lien of taxes for which the property was sold is discharged.”
Cont'l Resources v. Fair, 10 N.W.3d 510 (Neb. 2024).
“If redemption has not occurred and the tax certificate purchaser complies with other requirements, the county treasurer is directed to provide a tax deed.”
Thomas v. Flynn, 100 N.W.2d 37 (Neb. 1959).
· cites it 2× “Cotton sufficiently comply with the statutory requirements in obtaining his treasurer’s tax deed to Lot K so as to divest the Thomases of their rights to redeem from the tax sale thereof as *461 section 77-1824, R. R. S. 1943, provides they may; and secondly, did appellant, in…”
Ottaco, Inc. v. McHugh, 640 N.W.2d 662 (Neb. 2002).
· cites it 2× “Neb. Rev. Stat. §§ 77-1824 and 77-1917 (Reissue 1996).”
Cont'l Resources v. Fair, 971 N.W.2d 313 (Neb. 2022).
“So, what happens if the property owner does not redeem the property? The tax certificate holder can eventually apply for a tax deed, but must first wait at least 3 years after purchasing the tax certificate.”
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