Nebraska Revised Statutes

Neb. Rev. Stat. § 77-1902 (2026)

Tax sale certificate; tax deed; right of holder to foreclosure; action in district court; limitation period; vacant and abandoned real estate

✓ current as of July 2026

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(1) When land has been sold for delinquent taxes and a tax sale certificate or tax deed has been issued, the holder of such tax sale certificate or tax deed may, instead of demanding a deed or, if a deed has been issued, by surrendering the same in court, proceed in the district court of the county in which the land is situated to foreclose the lien for taxes represented by the tax sale certificate or tax deed and all subsequent tax liens thereon, excluding any lien on real estate for special assessments levied by any community improvement district or sanitary and improvement district which special assessments have not been previously offered for sale by the county treasurer, in the same manner and with like effect as in the foreclosure of a real estate mortgage, except as otherwise specifically provided by sections 77-1903 to 77-1917.

(2) Such action shall be brought within whichever of the following two timeframes is applicable:

(a) For real estate determined to be vacant and abandoned pursuant to subsection (3) of this section, the action shall be brought within nine months after the expiration of two years from the date of sale of the real estate for taxes or special assessments; or

(b) For any other real estate, the action shall be brought within nine months after the expiration of three years from the date of sale of the real estate for taxes or special assessments.

(3)(a) For purposes of this section, real estate may be considered vacant and abandoned if:

(i) The holder of the tax sale certificate or tax deed is a land bank as defined in section 18-3403; and

(ii) Such property substantially meets more than two of the following criteria:

(A) The property is not occupied by the owner or any lessee or licensee of the owner;

(B) Utility service to the property, including, but not limited to, gas, electric, or water service, has been disconnected or delinquent for over one year;

(D) A building on the property is open and unprotected and in reasonable danger of significant damage resulting from exposure to the elements or vandalism;

(E) A building on the property is unsecure due to multiple windows and doors being boarded up or closed off, smashed through, broken off or unhinged, or continuously unlocked;

(F) The property has been stripped of copper or other materials or interior fixtures to the property have been removed;

(G) There have not been any recent efforts made to restore the property to productive use;

(H) There is a presence of vermin, uncut vegetation, or debris accumulation on the property;

(I) There have been past actions by the applicable municipality or county to maintain the grounds or a building on the property;

(J) The property has been out of compliance with orders of local housing officials; or

(K) Any other condition or circumstance reasonably indicating that the property is vacant and abandoned.

(b) The holder of the tax sale certificate or tax deed shall determine whether or not real estate is vacant and abandoned two years after the date of the sale of such real estate for taxes or special assessments.

(c) If the real estate is registered as vacant and abandoned pursuant to a vacant property registration ordinance adopted by a municipality, it shall be conclusive proof that such real estate is vacant and abandoned. If the real estate is not registered as vacant and abandoned pursuant to such an ordinance, the holder of the tax sale certificate or tax deed shall not be obligated to proceed under subdivision (2)(a) of this section, but may instead choose to proceed under subdivision (2)(b) of this section, and no deed subsequently issued to such holder shall be deemed invalid due to noncompliance with subdivision (2)(a) of this section. No action taken by a holder of a tax sale certificate or tax deed under subdivision (2)(a) of this section shall prohibit a subsequent action under subdivision (2)(b) of this section on the same real estate should it be determined that such real estate is not vacant and abandoned.

(d) If the holder of the tax sale certificate or tax deed determines real estate to be vacant and abandoned pursuant to this subsection, the holder shall submit an affidavit to the county treasurer affirming that the real estate is vacant and abandoned.

Notes of Decisions

Cited in 26 cases (3 in the last 5 years), 1946–2024 · 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 5× “Through that method, the holder of a tax sale certificate can foreclose upon the tax lien in a court proceeding and compel sale of the property, yielding a sheriff’s deed, under Neb. Rev. Stat. § 77-1902 (Reissue 2009).”

Cnty. of Lancaster v. Maser, 400 N.W.2d 238 (Neb. 1987). · cites it 18× “Neb. Rev. Stat. § 77-1902 (Reissue 1986) in pertinent part provides: (1) Where land has been sold for delinquent taxes and a tax sale certificate or tax deed has been issued, the holder of such tax sale certificate or tax deed may, instead of *568 demanding a deed or, if a deed…”

SID No. 424 v. Tristar Mgmt., 288 Neb. 425 (Neb. 2014). · cites it 16× “Under chapter 77, article 19, the holder of a tax certificate can foreclose upon the tax lien in a court proceed- ing and compel sale of the property, yielding a sheriff’s deed, under Neb. Rev. Stat. § 77-1902 (Cum. Supp. 2012); we refer to this as the “judicial foreclosure”…”

Cnty. of Seward v. Andelt, 559 N.W.2d 465 (Neb. 1997). · cites it 19× “The district court determined that the petition for foreclosure was brought under the certificate method pursuant to Neb. Rev. Stat. § 77-1902 (Reissue 1990).”

Neun v. Ewing, 290 Neb. 963 (Neb. 2015). · cites it 12× “On August 30, 2013, pursuant to Neb. Rev. Stat. § 77-1902 (Reissue 2009), Determan timely filed an action in the district court for Douglas County to foreclose the tax lien represented by the tax sale certificate.”

Wisner v. Vandelay Invs., L.L.C., 300 Neb. 825 (Neb. 2018). “7 § 77-1902. See, generally, § 77-1901 et seq.”

Cnty. of Sherman v. Evans, 564 N.W.2d 256 (Neb. 1997). · cites it 10× “) Further, Neb.Rev. Stat. § 77-1902 (Reissue 1986) provides in part: "[Foreclosure of a lien for taxes represented by a tax sale certificate] shall only be brought within ninety days after the expiration of the time for redemption from the tax sale upon which the tax sale…”

Cnty. of Hitchcock v. Barger, 750 N.W.2d 357 (Neb. 2008). · cites it 7× “In their answer, the Bargers alleged that the certificates were void because the County failed to timely file the petition within the timeframe required under Neb.Rev.Stat. § 77-1902 (Reissue 2003), as extended by 11 U.”

Adair Holdings v. Johnson, 304 Neb. 720 (Neb. 2020). · cites it 2× “720 During this 3-year period, the landowner maintains the right to redeem the land by paying the delinquent taxes along with a statutorily set interest rate and costs.”

Cont'l Resources v. Fair, 317 Neb. 391 (Neb. 2024). · cites it 3× “See Neb. Rev. Stat. § 77-1902 (Cum. Supp. 2014).”

Cont'l Resources v. Fair, 311 Neb. 184 (Neb. 2022). · cites it 2× “See - 204 - Nebraska Supreme Court Advance Sheets 311 Nebraska Reports CONTINENTAL RESOURCES v.”

DESTINY 98 TD v. Miodowski, 693 N.W.2d 278 (Neb. 2005). · cites it 5× “” In an order entered on October 8, 2003, the district court ruled that § 25-1531 did not apply to proceedings to foreclose tax sale certificates pursuant to Neb. Rev. Stat. § 77-1902 (Reissue 2003) and denied the relief sought by the Miodowskis and Empire Title.”

Show all 26 citing cases →

— Neb. Rev. Stat. § 77-1902(1) — 1 case

Cnty. of Lancaster v. Maser, 400 N.W.2d 238 (Neb. 1987). “Neb. Rev. Stat. § 77-1902 (Reissue 1986) in pertinent part provides: (1) Where land has been sold for delinquent taxes and a tax sale certificate or tax deed has been issued, the holder of such tax sale certificate or tax deed may, instead of *568 demanding a deed or, if a deed…”

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