Owning in Nebraska
Data from January 2026
Property tax in Nebraska
The typical owner in Nebraska pays $3,549 a year, about 1.49% of the home’s value (0.94% nationwide). Here are the exemptions and discounts the state publishes, the deadlines to claim them or appeal, and every county’s figure.
Key numbers in Nebraska
- Typical tax
- $3,549
- per year, typical household
- 14% more than the U.S.
- Effective rate
- 1.49%
- tax ÷ value (estimate)
- 59% more than the U.S.
- United States
- 0.94%
- national effective rate
- Exemptions and relief
- 4
- published by the state, with the source
The state's rules
Nebraska's rules, in one table
The assessment cap, the homestead exemption, when to protest and when to pay, as Nebraska's official source states them. Tap "What the source says" to read the exact text.
| Rule | What Nebraska says | Source |
|---|---|---|
| What triggers a new assessment | If your property's assessed value goes up or down from one year to the next, the county assessor must send you a notice of valuation change by June 1. If the value changed and you did not get the notice, call the assessor's office. What the source says“If there was an increase or decrease from the 2025 assessed valuation of a real property parcel to the 2026 assessed value, the county assessor was required to send a notice of valuation change to the property owner on or before June 1, 2026. If a change of valuation notice was not received, and there was a change in value from 2025 to 2026, contact the local county assessor for more information.” | Nebraska Department of Revenue, Property Assessment Division Verified November 6, 2026 |
| Homestead exemption | In Nebraska the homestead exemption is only for listed groups of owners, with income and home-value limits for most (people 65 or older, certain veterans and their surviving spouses, and people with certain disabilities). You must own and live in the home from Jan. 1 through Aug. 15. You apply on Form 458 at the county assessor's office, Feb. 2 to June 30. When it is granted, the state pays the tax (or the approved part) directly to the county treasurer. What the source says“There are income and homestead value limits for categories 1, 2, 3 and 6. … There are no income and homestead value limits for categories 4V, 4S, 5, and 7. … When an exemption is granted, the taxpayer’s obligation is met by the State paying the tax directly to the county treasurer. If a partial exemption is granted, the remaining portion must be paid by the property owner.” | Nebraska Department of Revenue, Property Assessment Division Verified November 6, 2026 |
| Protest deadline One for the whole state | If you disagree with the assessed value, whether or not you got a notice of valuation change, you can file a protest with the county board of equalization, on Form 422 or 422A, in person, by mail or by email to the county clerk, by June 30. By mail, the postmark date counts. What the source says“If a property owner disagrees with the assessed value, whether or not a notice of valuation change has been received, a protest may be filed with the county board of equalization. The valuation protest may be filed in person, by mail or through email with the county clerk in the county where the property is located. … All real property protests are required to be completed using either Property Valuation Protest Form 422 or Form 422A.” | Nebraska Department of Revenue, Property Assessment Division Verified November 6, 2026 |
| When to pay | The tax is paid in two halves. The first becomes delinquent if not paid before May 1 and the second before Sept. 1. In counties of more than 100,000 people, the dates are April 1 and Aug. 1. What the source says· Neb. Rev. Stat. § 77-204“One-half of the taxes due under section 77-203 shall become delinquent on May 1 and the second half on September 1 next following the date the taxes become due, except that in counties having a population of more than one hundred thousand, the first half shall become delinquent April 1 and the second half August 1 next following the date the taxes become due.” | Nebraska Department of Revenue, Property Assessment Division Verified November 6, 2026 |
Not verified yet: Cap on your home, Cap on other property.
Did your assessment go up?By place
Every county, with its figure
What the typical owner pays in each county of Nebraska, with the typical home value and the effective rate. Highest tax first.
| Sarpy County | $5,473 | $314,100 | 1.74% |
|---|---|---|---|
| Douglas County | $4,507 | $266,100 | 1.69% |
| Lancaster County | $4,204 | $275,200 | 1.53% |
| Washington County | $4,142 | $297,600 | 1.39% |
| Cass County | $3,652 | $254,900 | 1.43% |
| Buffalo County | $3,555 | $246,400 | 1.44% |
| Saunders County | $3,531 | $271,700 | 1.30% |
| Hall County | $3,120 | $224,600 | 1.39% |
| Platte County | $2,885 | $223,900 | 1.29% |
| Dakota County | $2,854 | $185,700 | 1.54% |
| Madison County | $2,854 | $208,500 | 1.37% |
| Seward County | $2,850 | $241,300 | 1.18% |
| Adams County | $2,793 | $193,100 | 1.45% |
| Lincoln County | $2,788 | $189,500 | 1.47% |
| Kearney County | $2,740 | $223,400 | 1.23% |
| Otoe County | $2,691 | $201,600 | 1.33% |
| Saline County | $2,663 | $197,400 | 1.35% |
| Dodge County | $2,643 | $208,600 | 1.27% |
| Banner County | $2,592 | $205,700 | 1.26% |
| Phelps County | $2,573 | $194,900 | 1.32% |
| Box Butte County | $2,516 | $166,600 | 1.51% |
| Scotts Bluff County | $2,495 | $168,500 | 1.48% |
| Wayne County | $2,486 | $221,600 | 1.12% |
| Stanton County | $2,471 | $195,400 | 1.26% |
| Gage County | $2,447 | $174,000 | 1.41% |
| Howard County | $2,429 | $209,100 | 1.16% |
| Hamilton County | $2,407 | $253,700 | 0.95% |
| Gosper County | $2,403 | $228,500 | 1.05% |
| Garfield County | $2,383 | $176,600 | 1.35% |
| Keith County | $2,369 | $168,000 | 1.41% |
| Cheyenne County | $2,301 | $139,700 | 1.65% |
| Merrick County | $2,280 | $175,900 | 1.30% |
| York County | $2,263 | $189,400 | 1.19% |
| Pierce County | $2,234 | $196,000 | 1.14% |
| Dawes County | $2,183 | $150,900 | 1.45% |
| Dawson County | $2,172 | $166,200 | 1.31% |
| Chase County | $2,131 | $165,900 | 1.28% |
| Frontier County | $2,101 | $149,800 | 1.40% |
| Johnson County | $2,052 | $155,500 | 1.32% |
| Butler County | $2,044 | $184,200 | 1.11% |
| Valley County | $2,041 | $154,600 | 1.32% |
| Burt County | $1,937 | $147,000 | 1.32% |
| Nemaha County | $1,898 | $131,700 | 1.44% |
| Polk County | $1,888 | $189,900 | 0.99% |
| Jefferson County | $1,886 | $129,500 | 1.46% |
| Red Willow County | $1,879 | $159,600 | 1.18% |
| Harlan County | $1,876 | $145,800 | 1.29% |
| Dixon County | $1,874 | $155,900 | 1.20% |
| Clay County | $1,870 | $155,600 | 1.20% |
| Cedar County | $1,848 | $185,000 | 1.00% |
| Custer County | $1,838 | $157,800 | 1.16% |
| Holt County | $1,828 | $165,100 | 1.11% |
| Kimball County | $1,828 | $109,400 | 1.67% |
| Cuming County | $1,784 | $178,800 | 1.00% |
| Boone County | $1,781 | $173,700 | 1.03% |
| Sherman County | $1,764 | $152,000 | 1.16% |
| Arthur County | $1,733 | $185,900 | 0.93% |
| Logan County | $1,712 | — | — |
| Colfax County | $1,710 | $144,700 | 1.18% |
| Webster County | $1,707 | $117,600 | 1.45% |
| Thurston County | $1,682 | $114,600 | 1.47% |
| Morrill County | $1,644 | $116,100 | 1.42% |
| Sioux County | $1,614 | — | — |
| Antelope County | $1,608 | $130,300 | 1.23% |
| Perkins County | $1,574 | $157,200 | 1.00% |
| Sheridan County | $1,556 | $113,400 | 1.37% |
| Greeley County | $1,544 | $120,000 | 1.29% |
| Cherry County | $1,505 | $152,200 | 0.99% |
| Fillmore County | $1,491 | $151,000 | 0.99% |
| Knox County | $1,472 | $127,700 | 1.15% |
| Nance County | $1,451 | $132,000 | 1.10% |
| Richardson County | $1,432 | $100,300 | 1.43% |
| Deuel County | $1,431 | $100,200 | 1.43% |
| Keya Paha County | $1,404 | $108,800 | 1.29% |
| Thomas County | $1,364 | $109,200 | 1.25% |
| Furnas County | $1,353 | $98,400 | 1.38% |
| McPherson County | $1,350 | $121,600 | 1.11% |
| Blaine County | $1,333 | $116,900 | 1.14% |
| Loup County | $1,295 | $182,300 | — |
| Hayes County | $1,294 | $128,100 | 1.01% |
| Rock County | $1,262 | $117,500 | 1.07% |
| Thayer County | $1,259 | $122,800 | 1.03% |
| Brown County | $1,250 | $113,900 | 1.10% |
| Franklin County | $1,221 | $95,600 | 1.28% |
| Pawnee County | $1,206 | $79,400 | 1.52% |
| Wheeler County | $1,164 | $146,500 | 0.79% |
| Dundy County | $1,146 | $143,400 | 0.80% |
| Boyd County | $1,142 | $104,000 | 1.10% |
| Nuckolls County | $1,133 | $96,500 | 1.17% |
| Hitchcock County | $1,130 | $96,700 | 1.17% |
| Garden County | $1,113 | $110,400 | 1.01% |
| Hooker County | $979 | $93,800 | 1.04% |
| Grant County | $929 | $136,700 | 0.68% |
- Sarpy $5,4731.74%
- Douglas $4,5071.69%
- Lancaster $4,2041.53%
- Washington $4,1421.39%
- Cass $3,6521.43%
- Buffalo $3,5551.44%
- Saunders $3,5311.30%
- Hall $3,1201.39%
- Platte $2,8851.29%
- Dakota $2,8541.54%
- Madison $2,8541.37%
- Seward $2,8501.18%
- Adams $2,7931.45%
- Lincoln $2,7881.47%
- Kearney $2,7401.23%
- Otoe $2,6911.33%
- Saline $2,6631.35%
- Dodge $2,6431.27%
- Banner $2,5921.26%
- Phelps $2,5731.32%
- Box Butte $2,5161.51%
- Scotts Bluff $2,4951.48%
- Wayne $2,4861.12%
- Stanton $2,4711.26%
- Gage $2,4471.41%
- Howard $2,4291.16%
- Hamilton $2,4070.95%
- Gosper $2,4031.05%
- Garfield $2,3831.35%
- Keith $2,3691.41%
- Cheyenne $2,3011.65%
- Merrick $2,2801.30%
- York $2,2631.19%
- Pierce $2,2341.14%
- Dawes $2,1831.45%
- Dawson $2,1721.31%
- Chase $2,1311.28%
- Frontier $2,1011.40%
- Johnson $2,0521.32%
- Butler $2,0441.11%
- Valley $2,0411.32%
- Burt $1,9371.32%
- Nemaha $1,8981.44%
- Polk $1,8880.99%
- Jefferson $1,8861.46%
- Red Willow $1,8791.18%
- Harlan $1,8761.29%
- Dixon $1,8741.20%
- Clay $1,8701.20%
- Cedar $1,8481.00%
- Custer $1,8381.16%
- Holt $1,8281.11%
- Kimball $1,8281.67%
- Cuming $1,7841.00%
- Boone $1,7811.03%
- Sherman $1,7641.16%
- Arthur $1,7330.93%
- Logan $1,712—
- Colfax $1,7101.18%
- Webster $1,7071.45%
- Thurston $1,6821.47%
- Morrill $1,6441.42%
- Sioux $1,614—
- Antelope $1,6081.23%
- Perkins $1,5741.00%
- Sheridan $1,5561.37%
- Greeley $1,5441.29%
- Cherry $1,5050.99%
- Fillmore $1,4910.99%
- Knox $1,4721.15%
- Nance $1,4511.10%
- Richardson $1,4321.43%
- Deuel $1,4311.43%
- Keya Paha $1,4041.29%
- Thomas $1,3641.25%
- Furnas $1,3531.38%
- McPherson $1,3501.11%
- Blaine $1,3331.14%
- Loup $1,295—
- Hayes $1,2941.01%
- Rock $1,2621.07%
- Thayer $1,2591.03%
- Brown $1,2501.10%
- Franklin $1,2211.28%
- Pawnee $1,2061.52%
- Wheeler $1,1640.79%
- Dundy $1,1460.80%
- Boyd $1,1421.10%
- Nuckolls $1,1331.17%
- Hitchcock $1,1301.17%
- Garden $1,1131.01%
- Hooker $9791.04%
- Grant $9290.68%
Effective rate: typical tax ÷ typical value, our estimate from two Census medians. Source: American Community Survey (ACS) 5-year estimates Average 2020–2024 American Community Survey (ACS) 5-year estimates (external site)
Exemptions
Which exemption fits you?
What Nebraska publishes for each case. You have to apply for almost all of them: none is applied on its own.
-
If it is your main home
In Nebraska the homestead exemption is only for listed groups of owners, with income and home-value limits for most (people 65 or older, certain veterans and their surviving spouses, and people with certain disabilities). You must own and live in the home from Jan. 1 through Aug. 15. You apply on Form 458 at the county assessor's office, Feb. 2 to June 30. When it is granted, the state pays the tax (or the approved part) directly to the county treasurer.
What the source says
“There are income and homestead value limits for categories 1, 2, 3 and 6. … There are no income and homestead value limits for categories 4V, 4S, 5, and 7. … When an exemption is granted, the taxpayer’s obligation is met by the State paying the tax directly to the county treasurer. If a partial exemption is granted, the remaining portion must be paid by the property owner.”
Nebraska Department of Revenue, Property Assessment Division · Verified November 6, 2026
-
If you are an older owner
If you turned 65 before Jan. 1 of the year you apply, own and live in the home from Jan. 1 through Aug. 15, and your household income qualifies, the state pays part of your home's tax, from 100% down to 0% by income. You file Form 458 and the Schedule I income statement every year, Feb. 2 to June 30.
What the source says
“Category 1: Persons 65 years of age or older … Be 65 years of age or older before January 1 of the application year. … Own and occupy a homestead from January 1 through August 15. … Annually file Form 458, Homestead Exemption Application, and the Form 458 Schedule I - Income Statement, after February 1 and on or before June 30.”
Nebraska Department of Revenue, Property Assessment Division · Verified November 6, 2026
-
If you have a disability
If you have a permanent physical disability that keeps you from walking without a mechanical aid (braces, crutches, cane, walker or wheelchair), certain amputations or arm disabilities, or a developmental disability, you can qualify by income. Receiving Social Security disability does not by itself qualify you.
What the source says
“A permanent physical disability and has lost all mobility so as to preclude locomotion without the use of a mechanical aid (braces, crutches, cane, walker, or wheelchair) or a prosthetic device (Category 3); … Note: An individual who qualifies for Social Security disability does not automatically qualify for the Nebraska Homestead Exemption.”
Nebraska Department of Revenue, Property Assessment Division · Verified November 6, 2026
-
If you are a veteran
If you are a veteran with a 100% service-connected permanent disability, or a 100% individual unemployability (IU) rating, you qualify with no income or home-value limit (Category 4V). You need a VA certification the first time and in years ending in 0 or 5. Other categories cover veterans totally disabled by a non-service-connected condition, veterans with a 100% temporary rating, and surviving spouses.
What the source says
“Veterans who have a 100% service-connected permanent disability; or have less than a 100% service-connected disability rating but have a 100% individual unemployability rating; … There are no income and homestead value limits for categories 4V, 4S, 5, and 7.”
Nebraska Department of Revenue, Property Assessment Division · Verified November 6, 2026
How it works
Where your bill comes from
The local government puts a value on your home, subtracts the exemptions you apply for and applies the rate of each body that taxes it: the county, the city, the school district and others.
- The value assigned to your home
- The exemptions you apply for
- The rates of each taxing body (county, city, schools)
- Your yearly bill
The effective rate on this page is something else: our estimate (typical tax ÷ typical value, from Census data) for comparing places. It is not the rate your local government sets.
Buying or selling
Taxes on the sale
Some states charge a tax or fee when the deed is recorded. What the official source says:
-
Documentary stamp tax on real estate transfers
The law imposes this tax on the grantor who signs the deed (in a sale, the seller): $3.32 per $1,000 of value (or fraction) for transfers before January 1, 2032, and $2.32 per $1,000 from that date on. In a sale, value is the full price paid or to be paid, including any liens assumed. Payment is shown by stamps attached to the deed.
Neb. Rev. Stat. §76-901 · Nebraska Legislature (Nebraska Revised Statutes) · Verified October 24, 2026
Frequently asked questions
How much is property tax in Nebraska?
The typical owner pays $3,549 a year, about 1.49% of the home’s value, per the Census (Average 2020–2024). Nationwide the effective rate is 0.94%. Your bill depends on your county, city, school district and the exemptions you claim.
What is the deadline to protest the assessment in Nebraska?
If you disagree with the assessed value, whether or not you got a notice of valuation change, you can file a protest with the county board of equalization, on Form 422 or 422A, in person, by mail or by email to the county clerk, by June 30. By mail, the postmark date counts.
How do I apply for the homestead exemption in Nebraska?
In Nebraska the homestead exemption is only for listed groups of owners, with income and home-value limits for most (people 65 or older, certain veterans and their surviving spouses, and people with certain disabilities). You must own and live in the home from Jan. 1 through Aug. 15. You apply on Form 458 at the county assessor's office, Feb. 2 to June 30. When it is granted, the state pays the tax (or the approved part) directly to the county treasurer.
When is property tax paid in Nebraska?
The tax is paid in two halves. The first becomes delinquent if not paid before May 1 and the second before Sept. 1. In counties of more than 100,000 people, the dates are April 1 and Aug. 1.
Which county in Nebraska pays the most property tax?
By amount, the highest typical tax is in Sarpy County ($5,473) and the lowest in Grant County ($929). By effective rate, the highest is Sarpy County (1.74%) and the lowest Grant County (0.68%).
What is the effective rate?
The typical tax divided by the typical home value in the same place. It is our estimate from two Census medians, not the rate your local government sets; it is for comparing places.