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Nebraska · How-To Guide

How do I pay my property taxes?

County Treasurer (county level - each of Nebraska's 93 counties)
Step by Step

How to do it

  1. Locate your tax statement: Nebraska property tax statements are mailed by the County Treasurer in December each year
  2. Review your statement for the correct amount, parcel number, and installment due dates
  3. Choose your payment method: in person at the County Treasurer's office, by mail, or online through your county's payment portal
  4. Pay by the semiannual due dates:
  5. FIRST HALF: Due on or before May 1 of the following year (for taxes on the December bill); some sources indicate April 1 for certain years - verify with your county
  6. SECOND HALF: Due on or before September 1 of the same year as first half due date
  7. Most recent standard: first half by April 1 (or May 1 in some years), second half by August 1 (or September 1); VERIFY with your County Treasurer for current year deadlines - Nebraska deadlines can shift
  8. Retain receipt; Nebraska property tax receipts required for vehicle registration renewal (proof of taxes paid)
Details

What you need to know

Required Docs
  • Property tax statement or parcel number
  • Payment (cash, check, money order, or card - varies by county)
Online Option
Many Nebraska counties offer online payment; search "[County Name] County Nebraska Treasurer property tax payment"
Where to Go
County Treasurer's office (address in your v2 county data for each county)
County-specific variations apply

All 93 Nebraska counties follow the same basic schedule but specific due dates may vary slightly by county. Douglas County (Omaha), Lancaster County (Lincoln), Sarpy County (Papillion), and Buffalo County (Kearney) have online payment portals. Property tax receipts are required to register vehicles in Nebraska - keep receipts. Verify exact due dates with your specific county treasurer each year.

Nebraska Notes

Important state-specific details

  • Nebraska property taxes paid IN ARREARS - December bill covers the prior year's assessment.
  • NEBRASKA PROPERTY TAX CREDIT: Refundable state income tax credit for property taxes paid; percentage set annually by Legislature; claim on Nebraska Form 1040N; valuable for reducing effective tax burden.
  • HOMESTEAD EXEMPTION: Nebraska's income-based homestead exemption for seniors 65+, disabled veterans, and low-income disabled individuals; ranges from partial to 100% of assessed value; apply with County Assessor by June 30.
  • Assessment date: January 1 each year.
  • Nebraska assesses real property at 100% of actual value (market value).
  • Nebraska HAS a state property tax that flows to the state education fund - unlike most states.
  • Property tax receipts required for vehicle registration renewal - important difference from many states.
Official Source

State office contact

State Office
Nebraska Department of Revenue, Property Assessment Division - revenue.nebraska.gov/PAD | (402) 471-5984; County Treasurer (varies by county)