2026 Data — Verified

Nebraska
Property Tax Guide

Average effective rate 1.13% — median annual bill $2,068. Pay online, search records and access all 54 county assessor portals.

Nebraska at a Glance — 2024
Avg Effective Rate 1.13%
Median Annual Bill $2,068
Rate Range 0.45% – 1.92%
National Rank #42 of 50 States
Counties 54

How Property Taxes Work in Nebraska

Property taxes in Nebraska are administered at the county level, not state. This means each county sets its own tax rates, deadlines, and payment methods.

1. Find Your County

Scroll below to locate your county

2. Check Rates & Deadlines

See effective rate and payment due date

3. Pay Online or by Mail

Click to county's payment portal

Official Nebraska Resources

Access state-level portals for tax forms, disputes, and assessor lookups.

How Property Tax Works in Nebraska

In Nebraska, property taxes are levied by local taxing authorities — counties, municipalities, school districts, and special districts — to fund critical public services including K-12 education, road maintenance, emergency services, and local government operations.

01

Assessment

Your county assessor estimates your property's market value. The assessed value used for taxation is often a set percentage (e.g., 100%, 60%, or 25%) of market value, depending on state law.

02

Millage Rate

Local taxing authorities set a millage rate each year based on their budget needs. One mill = $1 of tax per $1,000 of assessed value. Your total rate is the sum of all overlapping jurisdiction levies.

03

Your Bill

Tax = (Assessed Value − Exemptions) × Total Millage Rate. Apply any homestead, senior, or veteran exemptions before multiplying. Bills are typically mailed in fall for the current tax year.

Example Calculation for Nebraska

A home assessed at $300,000 in Nebraska would pay approximately $3,389/year at the state average rate of 1.13%. Use our tax calculator for a precise estimate with your county's rate.

How to Pay Property Tax in Nebraska

Most Nebraska counties now offer secure online payment. Follow these steps to pay without a late penalty:

  1. 1

    Locate Your Tax Bill or Parcel Number

    Your property tax bill arrives by mail from your Nebraska county treasurer, typically between September and November. The parcel or account number on the bill is your lookup key online.

  2. 2

    Visit Your County Treasurer's Official Website

    Navigate to the official county treasurer, tax collector, or assessor website (linked in the county directory below). Avoid third-party payment processors that charge extra fees.

  3. 3

    Verify the Amount Due

    Confirm the tax amount, due date, and any penalties already accrued. Some counties offer discounts for early payment (2–3% if paid in the first installment window).

  4. 4

    Choose a Payment Method

    Most portals accept ACH/eCheck (lowest fee), debit cards, and credit cards. Be aware that card payments typically carry a convenience fee of 2.3–2.9%.

  5. 5

    Save Your Confirmation

    Always save or print your payment confirmation number. It may be needed for mortgage escrow reconciliation or if a payment error occurs.

Missed the Deadline?

Late payments in Nebraska typically incur a penalty of 1–2% per month plus interest. If taxes remain unpaid, the county may eventually place a tax lien on the property. Contact your county treasurer immediately to explore a payment plan.

Nebraska Property Tax Exemptions

Exemptions directly reduce your taxable assessed value, lowering your annual bill. Most Nebraska residents qualify for at least one program.

🏠

Homestead Exemption

Reduces assessed value for your primary residence. Most common exemption — check if you're enrolled.

👴

Senior Citizen Freeze

Many Nebraska counties freeze or cap assessed value increases once you reach age 65.

🎖️

Veterans Exemption

Honorably discharged veterans and surviving spouses may qualify for partial or full exemptions.

Disability Exemption

Residents with qualifying disabilities can apply for reductions through their county assessor.

Pro tip: Exemption applications in Nebraska must usually be filed by a specific annual deadline (often January 1 – April 15). Missing the window means waiting another full year. Full exemption guide →

Think Your Assessment Is Too High?

If your Nebraska county assessed your home above its true market value, you have a legal right to appeal. Most counties allow 30–90 days from the assessment notice date to file a formal protest. A successful appeal with comparable sales data can cut your bill by hundreds of dollars annually.

All 54 Nebraska Counties

Select your county to access the official online payment portal, property search, and assessor contact. Data from 2024.

Lowest Above Avg Highest
Tax Rate Heatmap Scale
Lowest
Below Avg
Average
Above Avg
Highest

Adams County

County
Effective Rate
1.37 %
Avg Bill $2,793
View Details

Antelope County

County
Effective Rate
1.10 %
Avg Bill $1,608
View Details

Arthur County

County
Effective Rate
1.17 %
Avg Bill $1,733
View Details

Banner County

County
Effective Rate
1.11 %
Avg Bill $2,592
View Details

Box Butte County

County
Effective Rate
1.37 %
Avg Bill $2,516
View Details

Boyd County

County
Effective Rate
1.16 %
Avg Bill $1,142
View Details

Brown County

County
Effective Rate
0.96 %
Avg Bill $1,250
View Details

Buffalo County

County
Effective Rate
1.38 %
Avg Bill $3,555
View Details
Advertisement

Burt County

County
Effective Rate
1.13 %
Avg Bill $1,937
View Details

Cherry County

County
Effective Rate
0.95 %
Avg Bill $1,505
View Details

Cuming County

County
Effective Rate
1.13 %
Avg Bill $1,784
View Details

Dakota County

County
Effective Rate
1.25 %
Avg Bill $2,854
View Details

Dawes County

County
Effective Rate
1.21 %
Avg Bill $2,183
View Details

Deuel County

County
Effective Rate
1.33 %
Avg Bill $1,431
View Details

Dixon County

County
Effective Rate
1.07 %
Avg Bill $1,874
View Details

Dundy County

County
Effective Rate
0.90 %
Avg Bill $1,146
View Details

Frontier County

County
Effective Rate
1.41 %
Avg Bill $2,101
View Details
Advertisement

Furnas County

County
Effective Rate
1.13 %
Avg Bill $1,353
View Details

Gage County

County
Effective Rate
1.26 %
Avg Bill $2,447
View Details

Garden County

County
Effective Rate
0.87 %
Avg Bill $1,113
View Details

Gosper County

County
Effective Rate
0.89 %
Avg Bill $2,403
View Details

Greeley County

County
Effective Rate
1.10 %
Avg Bill $1,544
View Details

Hayes County

County
Effective Rate
1.92 %
Avg Bill $1,294
View Details

Hitchcock County

County
Effective Rate
1.11 %
Avg Bill $1,130
View Details

Holt County

County
Effective Rate
1.06 %
Avg Bill $1,828
View Details

Hooker County

County
Effective Rate
0.90 %
Avg Bill $979
View Details

Kearney County

County
Effective Rate
0.97 %
Avg Bill $2,740
View Details

Keith County

County
Effective Rate
1.19 %
Avg Bill $2,369
View Details

Keya Paha County

County
Effective Rate
1.14 %
Avg Bill $1,404
View Details

Kimball County

County
Effective Rate
1.28 %
Avg Bill $1,828
View Details

Lancaster County

County
Effective Rate
1.43 %
Avg Bill $4,204
View Details

Loup County

County
Effective Rate
0.84 %
Avg Bill $1,295
View Details

Merrick County

County
Effective Rate
1.02 %
Avg Bill $2,280
View Details

Morrill County

County
Effective Rate
1.08 %
Avg Bill $1,644
View Details

Nance County

County
Effective Rate
1.19 %
Avg Bill $1,451
View Details

Nemaha County

County
Effective Rate
1.27 %
Avg Bill $1,898
View Details

Nuckolls County

County
Effective Rate
0.83 %
Avg Bill $1,133
View Details

Otoe County

County
Effective Rate
1.29 %
Avg Bill $2,691
View Details

Perkins County

County
Effective Rate
0.95 %
Avg Bill $1,574
View Details

Phelps County

County
Effective Rate
1.26 %
Avg Bill $2,573
View Details

Pierce County

County
Effective Rate
1.22 %
Avg Bill $2,234
View Details

Red Willow County

County
Effective Rate
1.16 %
Avg Bill $1,879
View Details

Richardson County

County
Effective Rate
1.09 %
Avg Bill $1,432
View Details

Saline County

County
Effective Rate
1.22 %
Avg Bill $2,663
View Details

Sarpy County

County
Effective Rate
1.72 %
Avg Bill $5,473
View Details

Saunders County

County
Effective Rate
1.21 %
Avg Bill $3,531
View Details

Scotts Bluff County

County
Effective Rate
1.39 %
Avg Bill $2,495
View Details

Seward County

County
Effective Rate
1.18 %
Avg Bill $2,850
View Details

Sheridan County

County
Effective Rate
1.14 %
Avg Bill $1,556
View Details

Sioux County

County
Effective Rate
0.78 %
Avg Bill $1,614
View Details

Nebraska Property Tax — FAQ

The most common questions about Nebraska property taxes, answered with 2024 data.

What is the average property tax rate in Nebraska?
Based on our latest 2024 data, the average effective property tax rate in Nebraska is approximately 1.13%. Rates vary significantly by county — from a low of 0.45% to a high of 1.92% — depending on local school district levies, municipal taxes, and special assessments.
How is property tax calculated in Nebraska?
Property taxes in Nebraska are calculated by multiplying your property's assessed value by the local millage (tax) rate. The county assessor determines assessed value, which is typically a percentage of market value. Your total bill may include levies from the county, municipality, school district, and special districts.
When are property taxes due in Nebraska?
Payment deadlines vary by county within Nebraska. Most counties bill annually or semi-annually; some offer quarterly installments. Select your specific county from the directory below to find official due dates and online payment portals.
Does Nebraska offer homestead exemptions?
Nebraska, like most states, offers homestead exemptions that reduce the taxable value of your primary residence. Additional exemptions are typically available for seniors (age 65+), veterans, and disabled residents. Applications must be filed with your local county assessor by the annual deadline.
How do I pay property taxes online in Nebraska?
Most Nebraska counties offer online payment portals through their official county treasurer or tax collector websites. Find your county in the directory below, then click to access the official payment link. You can typically pay by credit/debit card or ACH bank transfer.
How do I appeal my property tax assessment in Nebraska?
If you believe your property has been over-assessed, you can file a formal appeal — usually called a protest or grievance — with your county board of assessment appeals or appraisal review board. Most counties require the appeal to be filed within 30–90 days of receiving your assessment notice. Evidence such as recent sales of comparable homes strengthens your case.
What is Nebraska's national rank for property tax rates?
Nebraska ranks #42 among all 50 states for average effective property tax rate, based on 2024 county-level data. Rankings reflect the average of county-level effective rates weighted by median home values.

Research Disclaimer

PropertyTax.guide provides Nebraska property tax data for informational and research purposes only. Rates shown are derived from county-level 2024 data and represent averages — your actual bill will vary based on your specific assessed value, applicable exemptions, and local millage rates. This site is not affiliated with any government agency. Always verify payment amounts and due dates with your official county assessor or treasurer.