Thinking of purchasing a property in Nebraska? Here’s something you should consider: Nebraska possesses some of the highest property tax rates in the United States. Nebraska has a median effective property tax rate of 1.61%, placing it in the top ten most costly states in terms of real estate taxes. In Nebraska’s larger counties, rates can infrequently approach 2%.
How the Nebraska Property Tax Works
Nebraska property taxes are permitted to be paid in two separate installments. In the majority of the state, the first half is required to be paid by May 1 and the second half before September 1. In Sarpy, Lancaster, and Douglas counties, the dates are April 1 and August 1.
Taxes are determined using the market value of the property you own. County assessors assess market value on January 1 of each year. Residential real estate is assessed at or close to 100% of market value, meaning the assessed value should be roughly equivalent to what you could get if you sold the house on the market.
Owners that disagree with the property assessment can file a protest with the County Board of Equalization. If the protest does not yield a satisfying result, they may file an appeal to the Nebraska Tax Equalization & Review Commission.
Find out more: Publication 530 (2023), Tax Information for Homeowners | Internal Revenue Service
What are the Nebraska Property Tax Rates?
The state of Nebraska is legally banned from levying property taxes. Thus, all taxes are collected at the local level. Tax authorities, including school districts and municipal governments, charge taxes and set rates depending on their revenue requirements. As a result, rates can differ from one area to the next, based on which tax districts include your home.
| County | Median Home Value | Median Annual Property Tax Payment | Average Effective Property Tax Rate |
| Adams | $137,700 | $2,192 | 1.59% |
| Antelope | $82,100 | $1,071 | 1.30% |
| Arthur | $129,200 | $1,463 | 1.13% |
| Banner | $172,900 | $1,804 | 1.04% |
| Blaine | $77,700 | $1,250 | 1.61% |
| Boone | $131,700 | $1,387 | 1.05% |
| Box Butte | $129,200 | $2,038 | 1.58% |
| Boyd | $85,000 | $1,189 | 1.40% |
| Brown | $85,100 | $1,148 | 1.35% |
| Buffalo | $185,300 | $2,844 | 1.53% |
| Burt | $104,900 | $1,511 | 1.44% |
| Butler | $127,200 | $1,561 | 1.23% |
| Cass | $195,500 | $3,189 | 1.63% |
| Cedar | $121,800 | $1,389 | 1.14% |
| Chase | $139,200 | $1,679 | 1.21% |
| Cherry | $124,900 | $1,460 | 1.17% |
| Cheyenne | $98,700 | $1,917 | 1.94% |
| Clay | $102,500 | $1,571 | 1.53% |
| Colfax | $92,900 | $1,287 | 1.39% |
| Cuming | $129,100 | $1,629 | 1.26% |
| Custer | $116,900 | $1,514 | 1.30% |
| Dakota | $131,400 | $2,354 | 1.79% |
| Dawes | $125,200 | $1,746 | 1.39% |
| Dawson | $113,700 | $1,854 | 1.63% |
| Deuel | $89,800 | $1,312 | 1.46% |
| Dixon | $100,000 | $1,479 | 1.48% |
| Dodge | $137,100 | $2,173 | 1.58% |
| Douglas | $180,000 | $3,892 | 2.16% |
| Dundy | $76,900 | $884 | 1.15% |
| Fillmore | $89,200 | $1,306 | 1.46% |
| Franklin | $77,100 | $1,019 | 1.32% |
| Frontier | $111,100 | $1,551 | 1.40% |
| Furnas | $73,700 | $997 | 1.35% |
| Gage | $124,100 | $1,944 | 1.57% |
| Garden | $77,100 | $1,044 | 1.35% |
| Garfield | $106,000 | $1,383 | 1.30% |
| Gosper | $165,500 | $1,919 | 1.16% |
| Grant | $72,500 | $1,012 | 1.40% |
| Greeley | $74,200 | $1,147 | 1.55% |
| Hall | $153,800 | $2,507 | 1.63% |
| Hamilton | $163,900 | $1,796 | 1.10% |
| Harlan | $113,900 | $1,461 | 1.28% |
| Hayes | $81,000 | $1,204 | 1.49% |
| Hitchcock | $75,900 | $1,005 | 1.32% |
| Holt | $126,000 | $1,512 | 1.20% |
| Hooker | $94,000 | $1,149 | 1.22% |
| Howard | $155,300 | $1,970 | 1.27% |
| Jefferson | $98,600 | $1,395 | 1.41% |
| Johnson | $104,700 | $1,593 | 1.52% |
| Kearney | $162,200 | $1,994 | 1.23% |
| Keith | $135,000 | $1,935 | 1.43% |
| Keya Paha | $65,000 | $918 | 1.41% |
| Kimball | $80,500 | $1,691 | 2.10% |
| Knox | $92,300 | $1,253 | 1.36% |
| Lancaster | $190,000 | $3,780 | 1.99% |
| Lincoln | $153,200 | $2,480 | 1.62% |
| Logan | $107,900 | $1,516 | 1.41% |
| Loup | $82,200 | $874 | 1.06% |
| McPherson | $78,900 | $1,146 | 1.45% |
| Madison | $155,200 | $2,203 | 1.42% |
| Merrick | $119,900 | $1,691 | 1.41% |
| Morrill | $103,200 | $1,409 | 1.37% |
| Nance | $78,400 | $1,145 | 1.46% |
| Nemaha | $97,200 | $1,495 | 1.54% |
| Nuckolls | $73,900 | $915 | 1.24% |
| Otoe | $145,100 | $2,336 | 1.61% |
| Pawnee | $71,400 | $1,103 | 1.54% |
| Perkins | $118,400 | $1,327 | 1.12% |
| Phelps | $139,900 | $1,935 | 1.38% |
| Pierce | $134,500 | $1,618 | 1.20% |
| Platte | $159,500 | $2,319 | 1.45% |
| Polk | $117,600 | $1,437 | 1.22% |
| Red Willow | $113,600 | $1,601 | 1.41% |
| Richardson | $73,700 | $1,049 | 1.42% |
| Rock | $92,100 | $1,138 | 1.24% |
| Saline | $120,800 | $1,864 | 1.54% |
| Sarpy | $211,400 | $4,614 | 2.18% |
| Saunders | $171,600 | $2,757 | 1.61% |
| Scotts Bluff | $130,400 | $1,996 | 1.53% |
| Seward | $172,900 | $2,526 | 1.46% |
| Sheridan | $78,200 | $1,242 | 1.59% |
| Sherman | $91,000 | $1,361 | 1.50% |
| Sioux | $108,800 | $1,551 | 1.43% |
| Stanton | $129,200 | $1,767 | 1.37% |
| Thayer | $69,900 | $945 | 1.35% |
| Thomas | $120,000 | $1,430 | 1.19% |
| Thurston | $77,700 | $1,276 | 1.64% |
| Valley | $110,500 | $1,671 | 1.51% |
| Washington | $204,900 | $3,231 | 1.58% |
| Wayne | $144,100 | $2,023 | 1.40% |
| Webster | $74,600 | $1,229 | 1.65% |
| Wheeler | $96,900 | $845 | 0.87% |
| York | $135,600 | $1,757 | 1.30% |
Source: SmartAsset
Douglas County
Douglas County, Nebraska’s biggest county by population, also has some of the state’s highest property taxes. The county’s median effective tax rate is 2.16%, over twice the national average. Local school districts, notably the Omaha Public School District, receive the majority of Douglas County’s property tax revenue.
Lancaster County
Lancaster County contains Lincoln, the state capital. Property tax rates in the county are significantly higher than the state average (1.99% versus 1.51% in the state). Lancaster County has among of the highest house prices in the state, so residents’ overall taxes are higher than the statewide average. The average property tax paid within Lancaster County is $3,780, whereas the state median is only $3,091.
Sarpy County
Sarpy County has Nebraska’s highest property tax rates. Sarpy County’s median effective property tax rate is 2.18%. At the current rate, an individual with a $200,000 home would pay $4,320 in property taxes each year.
Hall County
This county has a median effective property tax rate of 1.63%, which is higher than the state average. The county’s median property tax payment is $2,507, making it the highest in the state.
Buffalo County
Buffalo County is Nebraska’s fifth most populated county, and it borders Hall County. Buffalo County’s median effective property tax rate is 1.53%, ranking in the center of all Nebraska counties. It is also much lower than the rate of neighboring Hall County.
Scotts Bluff County
Scotts Bluff County has a property tax rate of 1.53%. Scotts Bluff County’s average yearly property tax payment is $1,996.
Where to Go for Nebraska Property Tax Help
Get your tax done right with your own tax advisors! From sales tax to the complex Nebraska property tax, we can handle it all and relieve your burden. Assess your tax situation today with an expert for free.
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