Property tax in Lincoln County, Nebraska
In Lincoln County, the property tax bill comes from the Lincoln County Treasurer. The 2026 taxes bill is paid in 2 installments, and the next one is due April 30, 2027. You can look up and pay the bill on the county's own payment page. Taken from Lincoln County's own pages, checked September 23, 2026.
The median property tax bill in Lincoln County, Nebraska is $2,788 a year, which is about 1.47% of the county's median home value of $189,500. That effective rate is higher than the typical Nebraska county (1.27%) and higher than the national median (0.81%). These are American Community Survey 5-year estimates (2024); your own bill depends on your home's assessed value and any exemptions.
Who sends the property tax bill in Lincoln County, and how do you pay it?
The bill comes from the Lincoln County Treasurer. The value it is based on is set by a separate office, the Lincoln County Assessor, which is who to ask if the value looks wrong. For how to look up and pay the bill, go to the county's own payment information.
The Lincoln County Assessor values homes, but the Lincoln County Treasurer sends the bill and takes the payment, and one statement covers the county, the city or village, the school district and other local districts. Online payment goes through Nebraska Taxes Online, a statewide portal the Treasurer links; questions about a real estate bill go to the Treasurer at 308-534-4350 extension 4125. A protest can be mailed, emailed or faxed to the County Clerk, or left in the county drop box in the Sheriff's Office parking lot or by the south door of the courthouse. The county warns that a USPS postmark may not show the day you mailed something, so mail early.
When are property taxes due in Lincoln County?
For the 2026 taxes (payable in 2027) bill, Lincoln County splits the bill into 2 payments, the first due April 30, 2027 and the last August 31, 2027. Interest of 14% a year, the rate set by state law, runs on each unpaid half from the day it becomes delinquent (May 1 for the first half, September 1 for the second) until paid. Real estate taxes still unpaid are advertised in February and offered at the public tax lien sale on the first Monday in March at the Lincoln County Courthouse.
| Payment | Due | Note |
|---|---|---|
| First half (last day to pay without interest) | April 30, 2027 | Nebraska taxes are billed a year behind: the 2026 tax is legally due December 31, 2026, but may be paid in two halves without interest. The first half becomes delinquent on May 1, 2027, so Friday, April 30 is the last day to pay it without interest. You may pay the full year at once. |
| Second half (last day to pay without interest) | August 31, 2027 | The second half becomes delinquent on September 1, 2027, so Tuesday, August 31 is the last day to pay it without interest. |
From Lincoln County's published schedule, checked September 23, 2026. If a date falls on a weekend or holiday, the county's own rules on the next business day apply.
Estimate the property tax on a home in Lincoln County
Enter a home's market value for a ballpark at Lincoln County's average effective rate of 1.47% (Census). The real bill depends on the home's assessed value, the millage where it sits and any exemptions.
Estimated property tax: $2,786 / year
Property tax in Lincoln County at a glance
| Measure | Value |
|---|---|
| Median annual property tax | $2,788 |
| Median home value | $189,500 |
| Effective tax rate | 1.47% |
| Typical Nebraska county rate | 1.27% |
| National median county rate | 0.81% |
Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates.
How does Lincoln County compare in Nebraska?
Among Nebraska's 93 counties, Lincoln County has the 11th highest effective property-tax rate: 10 rank higher and 82 rank lower. That places it among the most heavily taxed counties in the state. Nationally, it ranks 376th of 3135 US counties by effective rate. See every Nebraska county ranked.
How much do homeowners in Lincoln County actually pay?
The median is only the middle bill. Across Lincoln County's 9,772 owner-occupied homes, 42.2% pay $3,000 or more a year in property tax, 65.2% pay at least $2,000, and 6.1% pay under $800. Another 5.9% report paying no property tax at all, which usually means an exemption covers the whole bill.
| Annual bill | Homes | Share |
|---|---|---|
| Under $800 | 592 | 6.1% |
| $800 to $1,499 | 1,283 | 13.1% |
| $1,500 to $1,999 | 950 | 9.7% |
| $2,000 to $2,999 | 2,251 | 23% |
| $3,000 or more | 4,122 | 42.2% |
| No property tax paid | 574 | 5.9% |
Owners with a mortgage pay a median of $2,870 and owners without one pay $2,675. That is within 10% either way, so in Lincoln County paying off the house does not go with a noticeably different bill. Census table B25103.
How does the Lincoln County property tax bill compare with local incomes?
The median property tax bill of $2,788 is about 3.4% of the median income of Lincoln County homeowner households, $82,855 a year. That compares two middles, so a retiree in a long-held home can pay a far larger share. 65.6% of Lincoln County's occupied homes are lived in by their owners; renters pay property tax too, just folded into rent.
Have property taxes gone up in Lincoln County?
Yes. The median bill went from $2,399 in 2015-2019 to $2,788 in 2020-2024, a 16.2% rise. Over the same span the median home value moved 35.9%, from $139,400 to $189,500. Bills rose more slowly than values, which is what assessment caps and falling millage rates do: the county is taxing a smaller share of each home's worth.
Two Census ACS 5-year periods with no survey years in common, in each period's own dollars. A change counts only if it exceeds the combined 90% margin of error.
Property tax in counties next to Lincoln County
Lincoln County borders 8 counties.
| County | Effective rate | Median bill | Median home value |
|---|---|---|---|
| Lincoln County, NE (this county) | 1.47% | $2,788 | $189,500 |
| Keith County, NE | 1.41% | $2,369 | $168,000 |
| Frontier County, NE | 1.4% | $2,101 | $149,800 |
| Dawson County, NE | 1.31% | $2,172 | $166,200 |
| Custer County, NE | 1.16% | $1,838 | $157,800 |
| McPherson County, NE | 1.11% | $1,350 | $121,600 |
| Hayes County, NE | 1.01% | $1,294 | $128,100 |
| Perkins County, NE | 1% | $1,574 | $157,200 |
| Logan County, NE | 0.98% | $1,712 | $175,000 |
How is a home assessed in Lincoln County?
Nebraska assesses homes at 100% of market value in every county, Lincoln County included. How Nebraska assesses and reappraises homes.
Is there a homestead exemption in Lincoln County?
Only for some owners. Nebraska's homestead exemption is limited to owners 65 and older, disabled owners and veterans; every owner gets two credits printed on the county statement. That is the Nebraska rule, and it applies in Lincoln County. Nebraska's exemptions and relief programs in full.
Lincoln County does not add relief programs of its own beyond the Nebraska ones (checked September 23, 2026).
How to appeal your Lincoln County property assessment
In Lincoln County you appeal to the Lincoln County Board of Equalization (protests are filed with the Lincoln County Clerk). The deadline: A valuation protest on Form 422 may be filed with the County Clerk from June 1 to June 30 each year, and must be received or postmarked by June 30; the Assessor's office cannot accept protests. File one form for each parcel, with a requested value, your reasons and your evidence. The 2026 window has closed. The Board's decision can be appealed to the state Tax Equalization and Review Commission (TERC) by August 24. How to file. Checked September 23, 2026 against the official appeal rules.
How Nebraska's appeal process works, including the next level if the first one turns you down.
Nebraska rules from primary state sources, reviewed September 7, 2026; sources on the Nebraska page.
Work out your own numbers
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How much house can I afford?
Your income, debts and down payment against the 28/36 rule lenders actually use, with Lincoln County's tax rate to hand.
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Mortgage calculator
Monthly payment with principal, interest, tax and insurance, plus what an extra payment saves you.
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Nebraska income tax
Brackets, standard deduction and what Nebraska actually taxes.
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Sales tax in Lincoln County
The other local tax: combined state and local rate for this county.
Sources
- Median real estate taxes paid and median home value for Lincoln County, Nebraska: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103, B25077, B25102, B25119 and B25003; the five-year comparison uses the 2015-2019 estimates. Neighboring counties: Census county adjacency file.