Nebraska property tax by county

Property tax rate by county in Nebraska

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For Nebraska's income and retirement taxes, see Nebraska income tax and Nebraska retirement taxes.

How does Nebraska assess homes for property tax?

Nebraska assesses homes at 100% of market value, the same in every county. Nebraska taxes homes on their full market value: residential and commercial real property is assessed at 100% of actual value, so there is no fractional ratio to apply. Agricultural and horticultural land is the exception, assessed at 75% of actual value, and at only 50% for school district taxes repaying bonds approved by voters on or after January 2022.

Every parcel is valued as of January 1 each year and the assessor must finish the roll by March 19, or March 25 in counties of 100,000 or more, so values can move annually. Separately, the assessor must physically inspect a slice of the county each year so every parcel gets an on-the-ground inspection at least once every six years.

Is there a homestead exemption in Nebraska?

Nebraska does not give every homeowner a homestead exemption. The program is limited to categories based on age 65 and older, disability, or veteran status, so a working-age homeowner with no disability gets nothing from it. What all Nebraska owners do get are two credits printed on the county property tax statement: the Property Tax Credit Act credit and the School District Property Tax Relief Credit.

Other state relief for homeowners:

• Seniors and disabled owners: There is no single statewide dollar exemption, because the amount is tied to your own county's average home value and then scaled by your income. For homeowners 65 and older the full exempt amount is the greater of $40,000 or 100% of the average assessed value of single-family homes in that county; for qualified disabled individuals it is the greater of $50,000 or 120% of that county average. You then receive only a percentage of that based on household income: for 2026 a claimant 65 or older gets full relief up to about $37,000 of household income if single or $43,400 if married, sliding down in ten point steps to zero at $54,301 and $64,501. A home that is too valuable also loses the break, with the exempt amount dropping 10% for every $2,500 above the county maximum. You must own and occupy the home from January 1 through August 15 and file Form 458 with the county assessor by June 30 every year.
• Disabled veterans: Certain disabled veterans get a full 100% exemption of the home's taxable value rather than a fixed amount. This covers veterans with a 100% service-connected permanent disability or a 100% individual unemployability rating, their qualifying surviving spouses, paraplegic or multiple amputee veterans whose home was substantially paid for by the VA, and veterans with a 100% service-connected temporary disability. Unlike the age and disability categories, these have no income limit and no home value limit at all. File Form 458 by June 30, with VA certification required in the first year and in years ending in 0 or 5.
• Nebraska delivers most relief through credits rather than exemptions, and the biggest one changed how it is paid. The School District Property Tax Relief Credit now appears automatically on the county property tax statement starting with tax year 2024, so there is nothing to claim on an income tax return for it. The Property Tax Credit Act credit also lands directly on the statement. What remains on the income tax side is a refundable credit for community college property taxes paid, claimed on Form PTC.

Nebraska sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in Nebraska?

Nebraska levies a year in arrears, and tax becomes due December 31 following the levy, at which point it also becomes a first lien on the property. You can pay in two halves. In most counties the first half becomes delinquent May 1 and the second September 1; in Douglas, Lancaster and Sarpy counties the dates move up to April 1 and August 1.

Nebraska splits the bill into 2 installments. That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in Nebraska?

You contest the assessed value with the County Board of Equalization, then the Tax Equalization and Review Commission. The filing deadline is typically June 30. File a written protest with the county clerk for the board of equalization, one per parcel. The board meets on protests from June 1 through July 25, but the protest itself must be signed and filed by June 30. It must state your reasons and your requested value with supporting documentation, or the board is required to dismiss it. If the board rules against you, appeal to the Tax Equalization and Review Commission by August 24, or September 10 in a county that extended its hearing deadline.

Nebraska property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.