Neb. Rev. Stat. » Chapter 77
Nebraska Revised Statutes

Neb. Rev. Stat. § 77-203 (2026)

Property taxes; when due; first lien

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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All property taxes levied for any county, city, village, or other political subdivision therein shall be due and payable on December 31 next following the date of levy except as provided in section 77-1214. Commencing on that date taxes on real property shall be a first lien on the property taxed until paid or extinguished as provided by law. Taxes on personal property shall be a first lien upon the personal property of the person to whom assessed until paid.

Notes of Decisions
Cited in 29 cases, 1945–2020 · leading case: Baumgart v. O'Sullivan (In re Est. of Karmazin), 908 N.W.2d 381 (Neb. 2018).
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Baumgart v. O'Sullivan (In re Est. of Karmazin), 908 N.W.2d 381 (Neb. 2018). · cites it 3× “25 See Neb. Rev. Stat. § 77-203 (Reissue 2009). 26 See In re Estate of Cooper, 275 Neb.”
Wisner v. Vandelay Invs., L.L.C., 916 N.W.2d 698 (Neb. 2018). · cites it 2× “884 (1941) ; § 77-1818; Neb. Rev. Stat. § 77-203 (Reissue 2009). 4 § 77-1822.”
AVG Partners I v. Genesis Health Clubs, 948 N.W.2d 212 (Neb. 2020). · cites it 2× “(b) Discussion (i) Whether AVG Claimed Late Charges Genesis argues that AVG should not have been able to recover late charges, because it failed to claim them.”
In re Est. of Olsen, 579 N.W.2d 529 (Neb. 1998). · cites it 6× “See Neb. Rev. Stat. § 77-203 (Reissue 1996). America paid the 1995 real property taxes on April 30, 1996.”
Equitable Life Assurance Soc'y of the United States v. Ballentine Bros., Inc. (In re Ballentine Bros., Inc.), 86 B.R. 198 (Bankr. D. Neb. 1988). · cites it 4× “” Neb.Rev.Stat. § 77-203 (Reissue 1986). Therefore, two liens were in place prepetition, the first effective December 31, 1981, and the second, December 31, 1982; the remainder occurred post petition.”
In re MBA Poultry, L.L.C., 261 B.R. 9 (D. Neb. 2001). · cites it 14× “4 The bankruptcy court granted the County’s motion in part, holding that its interest in the debtor’s personal property continued and was entitled to “first lien” status under Neb.Rev. Stat. Ann. § 77-203 (Lexis Supp.”
SID No. 424 v. Tristar Mgmt., 288 Neb. 425 (2014). · cites it 2× “, Neb. Rev. Stat. § 77-203 (Reissue 2009) (“taxes on real property shall be a first lien”); Neb.”
Wisner v. Vandelay Investments, 300 Neb. 825 (Neb. 2018). · cites it 2× “884 (1941); § 77-1818; Neb. Rev. Stat. § 77-203 (Reissue 2009). - 831 - Nebraska Supreme Court A dvance Sheets 300 Nebraska R eports WISNER v.”
Cnty. of Madison v. Sch. Dist. No. 2, 27 N.W.2d 172 (Neb. 1947). · cites it 3× “This became section 77-203, Comp. St. 1929. In 1933, this act was repealed and chapter 134, Laws 1933, section 1, page 514, enacted providing: “Taxes on real property shall be a first lien thereon from and including the first day of January next following the date upon which the…”
Polenz v. City of Ravenna, 18 N.W.2d 510 (Neb. 1945). · cites it 4× “At present the provision is: “The first lien upon real estate under section 77-203 shall take priority over all other encumbrances and liens thereon.”
In re Est. of Karmazin, 299 Neb. 315 (Neb. 2018). · cites it 3× “26 The application requested a determination of “the Estate’s liability for 2015 taxes on real property that the Decedent held a life estate interest and received all 2015 income therefrom.”
United States v. Hughes Ranch, Inc., 33 F. Supp. 2d 1157 (D. Neb. 1999). · cites it 4× “Neb.Rev.Stat. § 77-203 (Michie 1995). Moreover, an unrelated private individual like Coulthard may “purchase” the overdue taxes and upon such payment receive a tax sale certificate from the political subdivision.”
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