Nebraska Revised Statutes

Neb. Rev. Stat. § 77-1837.01 (2026)

Real property taxes; tax deed proceedings; changes in law not retroactive; exceptions

✓ current as of July 2026

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(1) Except as otherwise provided in subsections (2) through (4) of this section, the laws in effect on the date of the issuance of a tax sale certificate govern all matters related to tax deed proceedings, including noticing and application, and foreclosure proceedings. Changes in law shall not apply retroactively with regard to the tax sale certificates previously issued.

(2) Tax sale certificates sold and issued between January 1, 2010, and December 31, 2016, shall be governed by the laws and statutes that were in effect on December 31, 2009, with regard to all matters relating to tax deed proceedings, including noticing and application, and foreclosure proceedings.

(3) Tax sale certificates sold and issued between January 1, 2017, and September 7, 2019, shall be governed by the laws and statutes that are in effect on September 7, 2019, with regard to all matters relating to tax deed proceedings, including noticing and application, and foreclosure proceedings.

(4) Tax sale certificates that are foreclosed upon, regardless of date of issuance, shall be governed by section 77-1909, as such section was in effect on May 7, 2025, with regard to the matters addressed in such section.

Notes of Decisions

Cited in 10 cases, 2014–2020 · leading case: Adair Asset Mgmt. v. Terry's Legacy, 875 N.W.2d 421 (Neb. 2016).

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Adair Asset Mgmt. v. Terry's Legacy, 875 N.W.2d 421 (Neb. 2016). · cites it 2× “6 See Neb. Rev. Stat. § 77-1837.01 (2) (Cum. Supp.”

Adair Holdings v. Johnson, 304 Neb. 720 (Neb. 2020). · cites it 4× “The 45th day from the issuance of the tax deed was Saturday, 1 See Neb. Rev. Stat. § 77-1837.01 (Cum. Supp. 2016).”

Wisner v. Vandelay Invs., L.L.C., 300 Neb. 825 (Neb. 2018). “8 § 77-1837.01. 9 § 77-1837. 10 § 77-1824. 11 § 77-1856.”

HBI, L.L.C. v. Barnette, 305 Neb. 457 (Neb. 2020). · cites it 2× “2 See Neb. Rev. Stat. § 77-1837.01 (2) (Cum. Supp.”

Neun v. Ewing, 290 Neb. 963 (Neb. 2015). · cites it 2× “At the time Appellants filed their mandamus action, Neb. Rev. Stat. § 77-1837.01 (Cum. Supp. 2012) provided that all proceedings based on a tax sale certifi- cate were governed by the laws in effect when such certificate was issued.”

SID No. 424 v. Tristar Mgmt., 288 Neb. 425 (Neb. 2014). “See § 77-1837.01. In this case, the SID had numerous opportunities to protect its interests.”

Wisner v. Vandelay Investments, 300 Neb. 825 (Neb. 2018). “8 § 77-1837.01. 9 § 77-1837. 10 § 77-1824. 11 § 77-1856.”

Vandelay Investments v. Brennan (Neb. Ct. App. 2016). · cites it 2× “” Neb. Rev. Stat. § 77-1837.01 (2) (Cum. Supp.”

Wisner v. Vandelay Investments (Neb. Ct. App. 2017). · cites it 2× “Neb. Rev. Stat. § 77-1837.01 (Cum. Supp. 2016) provides that tax sale certificates sold and issued between January 1, 2010, and December 31, 2014, are governed by statutes in effect on December 31, 2009.”

Echo Fin. v. Peachtree Props. (Neb. Ct. App. 2015). · cites it 2× “See Neb. Rev. Stat. § 77-1837.01 (2) (Cum. Supp.”

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