Nebraska property taxes by county
Across Nebraska, the median owner-occupied home pays $3,549 a year in real-estate taxes on a median home value of $238,600 — an effective property-tax rate of 1.487%. That ranks Nebraska #8 of 51 states and the District of Columbia (1 = highest). This page carries all 93 Nebraska county-equivalents in the Census data — 93 with a published effective rate — sortable by rate, taxes paid, home value, income, or five-year change. It also sets out how property tax actually works in Nebraska: how property is assessed, which exemptions exist and who qualifies, the deadline and body for an appeal, and the payment schedule and penalties — each hand-sourced from official Nebraska sources. Figures are U.S. Census Bureau ACS 2020-2024 5-year estimates.
- Effective tax rate
- 1.487%
- Median real-estate taxes
- $3,549 ± $22
- Median home value
- $238,600
- Median household income
- $76,475
- National rank
- #8 of 51
- County-equivalents
- 93
Median real-estate taxes ÷ median home value — a ratio of two independently-estimated medians, not a statutory (millage) rate.
How property tax varies across Nebraska
Across Nebraska's 93 county-equivalents with a published rate, the effective property-tax rate runs from 1.742% in Sarpy County down to 0.680% in Grant County — a 2.6× spread inside a single state, which is why a statewide average tells a buyer very little.
Sarpy County carries both the state's highest effective rate (1.742%) and its largest median bill ($5,473) — an unusual alignment; in most states the two rank differently because home values vary more than rates do.
Measured against the national median effective rate of 0.937%, 88 of Nebraska's 93 ranked counties sit above it and 5 below. Nebraska as a whole ranks #8 of 51 (1 = highest).
Median home value statewide is $238,600, but within Nebraska it ranges from $314,100 in Sarpy County to $79,400 in Pawnee County — the denominator of the effective rate, and the main reason two counties with similar bills can show very different rates.
Statewide, the median real-estate tax bill equals about 4.6% of median household income. That share is heaviest in Lancaster County (5.6%) and lightest in Grant County (1.3%).
Comparing the non-overlapping Census periods 2015–2019 and 2020–2024, median real-estate taxes rose by a statistically significant amount in 69 of Nebraska's 93 counties with a comparable trend, fell significantly in 0, and showed no statistically significant change in 24.
Estimate a Nebraska property tax bill
A median-based estimate, not a quote, an assessment, or a tax bill — it cannot know your assessed value, exemptions, or special districts. How this is computed.
Every Nebraska county
All 93 Nebraska county-equivalents in the Census data (93 with a published effective rate). Click a column heading to sort. Counties in bold have a full detail card further down this page — margins of error, nearby counties, and their five-year trend.
| Sarpy County | 1.742% | $5,473 | $5,677 | $4,975 | $314,100 | $103,321 | 5.3% | #1 | #169 | +39.3% |
|---|---|---|---|---|---|---|---|---|---|---|
| Douglas County | 1.694% | $4,507 | $4,618 | $4,254 | $266,100 | $80,391 | 5.6% | #2 | #195 | +32.1% |
| Kimball County | 1.671% | $1,828 | $1,859 | $1,800 | $109,400 | $56,712 | 3.2% | #3 | #210 | +16.1% |
| Cheyenne County | 1.647% | $2,301 | $2,678 | $1,903 | $139,700 | $60,348 | 3.8% | #4 | #229 | +16.1% |
| Sioux County | 1.625% | $1,614 | $1,625 | $1,609 | $99,300 | $53,929 | 3.0% | #5 | #242 | +15.9% |
| Dakota County | 1.537% | $2,854 | $3,117 | $2,581 | $185,700 | $70,329 | 4.1% | #6 | #304 | +31.9% |
| Lancaster County | 1.528% | $4,204 | $4,187 | $4,234 | $275,200 | $74,793 | 5.6% | #7 | #313 | +31.7% |
| Pawnee County | 1.519% | $1,206 | $1,813 | $881 | $79,400 | $62,188 | 1.9% | #8 | #323 | +9.7% |
| Box Butte County | 1.510% | $2,516 | $2,651 | $2,426 | $166,600 | $68,892 | 3.6% | #9 | #333 | +35.3% |
| Scotts Bluff County | 1.481% | $2,495 | $2,589 | $2,391 | $168,500 | $63,614 | 3.9% | #10 | #365 | +22.2% |
| Lincoln County | 1.471% | $2,788 | $2,870 | $2,675 | $189,500 | $65,148 | 4.3% | #11 | #377 | +16.2% |
| Thurston County | 1.468% | $1,682 | $2,245 | $1,277 | $114,600 | $69,177 | 2.4% | #12 | #381 | +32% |
| Jefferson County | 1.456% | $1,886 | $2,080 | $1,741 | $129,500 | $59,044 | 3.2% | #13 | #396 | +47.5% |
| Webster County | 1.452% | $1,707 | $2,202 | $1,347 | $117,600 | $64,347 | 2.6% | #14 | #402 | +32.6% |
| Dawes County | 1.447% | $2,183 | $2,027 | $2,394 | $150,900 | $56,280 | 3.9% | #15 | #412 | +20.4% |
| Adams County | 1.446% | $2,793 | $2,894 | $2,676 | $193,100 | $68,365 | 4.1% | #16 | #414 | +32% |
| Buffalo County | 1.443% | $3,555 | $3,554 | $3,558 | $246,400 | $75,911 | 4.7% | #17 | #418 | +28.8% |
| Nemaha County | 1.441% | $1,898 | $1,698 | $2,116 | $131,700 | $60,924 | 3.1% | #18 | #421 | +16.4% |
| Cass County | 1.433% | $3,652 | $3,750 | $3,489 | $254,900 | $91,836 | 4.0% | #19 | #429 | +17.4% |
| Deuel County | 1.428% | $1,431 | $1,522 | $1,371 | $100,200 | $70,096 | 2.0% | #20 | #435 | +9.9% |
| Richardson County | 1.428% | $1,432 | $1,629 | $1,262 | $100,300 | $60,108 | 2.4% | #21 | #436 | +34% |
| Morrill County | 1.416% | $1,644 | $2,268 | $1,373 | $116,100 | $58,500 | 2.8% | #22 | #446 | +10.9% |
| Keith County | 1.410% | $2,369 | $2,368 | $2,370 | $168,000 | $60,645 | 3.9% | #23 | #458 | +23.9% |
| Gage County | 1.406% | $2,447 | $2,608 | $2,217 | $174,000 | $67,247 | 3.6% | #24 | #461 | +28.6% |
| Frontier County | 1.403% | $2,101 | $2,343 | $1,913 | $149,800 | $70,132 | 3.0% | #25 | #465 | +46.2% |
| Washington County | 1.392% | $4,142 | $4,018 | $4,348 | $297,600 | $94,396 | 4.4% | #26 | #474 | +33.8% |
| Hall County | 1.389% | $3,120 | $3,291 | $2,885 | $224,600 | $69,251 | 4.5% | #27 | #479 | +25.3% |
| Furnas County | 1.375% | $1,353 | $1,759 | $1,096 | $98,400 | $61,048 | 2.2% | #28 | #488 | +27.3% |
| Sheridan County | 1.372% | $1,556 | $1,900 | $1,155 | $113,400 | $60,121 | 2.6% | #29 | #499 | +28.2% |
| Madison County | 1.369% | $2,854 | $2,683 | $3,152 | $208,500 | $63,128 | 4.5% | #30 | #502 | +28.1% |
| Garfield County | 1.349% | $2,383 | $2,813 | $1,913 | $176,600 | $62,804 | 3.8% | #31 | #522 | +60% |
| Saline County | 1.349% | $2,663 | $3,014 | $2,409 | $197,400 | $79,910 | 3.3% | #32 | #523 | +52% |
| Otoe County | 1.335% | $2,691 | $2,909 | $2,489 | $201,600 | $82,188 | 3.3% | #33 | #549 | +14.3% |
| Johnson County | 1.320% | $2,052 | $2,323 | $1,763 | $155,500 | $57,632 | 3.6% | #36 | #568 | +29% |
| Phelps County | 1.320% | $2,573 | $2,470 | $2,666 | $194,900 | $68,919 | 3.7% | #35 | #566 | +38% |
| Valley County | 1.320% | $2,041 | $2,295 | $1,831 | $154,600 | $61,852 | 3.3% | #34 | #565 | +15.5% |
| Burt County | 1.318% | $1,937 | $2,042 | $1,840 | $147,000 | $63,685 | 3.0% | #37 | #573 | +30.3% |
| Dawson County | 1.307% | $2,172 | $2,494 | $1,860 | $166,200 | $69,880 | 3.1% | #38 | #591 | +17.6% |
| Saunders County | 1.300% | $3,531 | $3,589 | $3,437 | $271,700 | $94,066 | 3.8% | #39 | #598 | +29.1% |
| Merrick County | 1.296% | $2,280 | $2,358 | $2,145 | $175,900 | $68,354 | 3.3% | #40 | #602 | +46.3% |
| Keya Paha County | 1.290% | $1,404 | $2,000 | $929 | $108,800 | $64,000 | 2.2% | #41 | #606 | +23.8% |
| Platte County | 1.289% | $2,885 | $3,046 | $2,705 | $223,900 | $71,552 | 4.0% | #42 | #610 | +29.6% |
| Greeley County | 1.287% | $1,544 | $1,744 | $1,448 | $120,000 | $63,929 | 2.4% | #44 | #613 | +36.2% |
| Harlan County | 1.287% | $1,876 | $1,960 | $1,833 | $145,800 | $70,625 | 2.7% | #43 | #612 | +33.5% |
| Chase County | 1.285% | $2,131 | $2,317 | $1,951 | $165,900 | $68,173 | 3.1% | #45 | #618 | +29% |
| Franklin County | 1.277% | $1,221 | $1,410 | $1,028 | $95,600 | $60,195 | 2.0% | #46 | #628 | +20.7% |
| Dodge County | 1.267% | $2,643 | $2,761 | $2,461 | $208,600 | $74,329 | 3.6% | #47 | #644 | +26.7% |
| Stanton County | 1.265% | $2,471 | $2,609 | $2,285 | $195,400 | $80,687 | 3.1% | #48 | #649 | +33.6% |
| Banner County | 1.260% | $2,592 | — | $2,500 | $205,700 | $78,839 | 3.3% | #49 | #660 | +67.2% |
| Thomas County | 1.249% | $1,364 | $1,405 | $1,292 | $109,200 | $65,000 | 2.1% | #50 | #676 | −13.5% |
| Antelope County | 1.234% | $1,608 | $1,909 | $1,380 | $130,300 | $66,105 | 2.4% | #51 | #690 | +41.8% |
| Kearney County | 1.226% | $2,740 | $3,145 | $2,337 | $223,400 | $78,631 | 3.5% | #52 | #701 | +44.3% |
| Clay County | 1.202% | $1,870 | $2,023 | $1,744 | $155,600 | $78,986 | 2.4% | #54 | #736 | +23.9% |
| Dixon County | 1.202% | $1,874 | $1,973 | $1,811 | $155,900 | $72,454 | 2.6% | #53 | #735 | +27.1% |
| York County | 1.195% | $2,263 | $2,582 | $1,982 | $189,400 | $77,757 | 2.9% | #55 | #741 | +26.1% |
| Colfax County | 1.182% | $1,710 | $1,874 | $1,618 | $144,700 | $82,530 | 2.1% | #56 | #759 | +23.3% |
| Seward County | 1.181% | $2,850 | $2,906 | $2,800 | $241,300 | $82,444 | 3.5% | #57 | #760 | +14.9% |
| Red Willow County | 1.177% | $1,879 | $1,881 | $1,878 | $159,600 | $63,697 | 3.0% | #58 | #766 | +17.7% |
| Nuckolls County | 1.174% | $1,133 | $1,300 | $1,066 | $96,500 | $73,976 | 1.5% | #59 | #770 | +29.9% |
| Hitchcock County | 1.169% | $1,130 | $1,289 | $998 | $96,700 | $51,567 | 2.2% | #60 | #781 | +18.7% |
| Custer County | 1.165% | $1,838 | $2,015 | $1,624 | $157,800 | $67,906 | 2.7% | #61 | #787 | +31.7% |
| Howard County | 1.162% | $2,429 | $2,530 | $2,272 | $209,100 | $76,767 | 3.2% | #62 | #795 | +14.5% |
| Sherman County | 1.161% | $1,764 | $1,821 | $1,708 | $152,000 | $63,578 | 2.8% | #63 | #796 | +38.4% |
| Knox County | 1.153% | $1,472 | $1,562 | $1,413 | $127,700 | $64,636 | 2.3% | #64 | #812 | +15.5% |
| Blaine County | 1.140% | $1,333 | $1,543 | $1,172 | $116,900 | $69,583 | 1.9% | #65 | #830 | +34.6% |
| Pierce County | 1.140% | $2,234 | $2,466 | $1,961 | $196,000 | $72,357 | 3.1% | #66 | #833 | +35.6% |
| Wayne County | 1.122% | $2,486 | $2,513 | $2,442 | $221,600 | $66,215 | 3.8% | #67 | #859 | +21.7% |
| Butler County | 1.110% | $2,044 | $2,225 | $1,937 | $184,200 | $79,268 | 2.6% | #69 | #882 | +31.7% |
| McPherson County | 1.110% | $1,350 | $1,722 | $933 | $121,600 | $58,684 | 2.3% | #68 | #880 | −11.6% |
| Holt County | 1.107% | $1,828 | $1,865 | $1,790 | $165,100 | $68,513 | 2.7% | #70 | #888 | +27.3% |
| Nance County | 1.099% | $1,451 | $2,399 | $1,093 | $132,000 | $65,179 | 2.2% | #71 | #902 | +21% |
| Boyd County | 1.098% | $1,142 | $2,273 | $854 | $104,000 | $67,045 | 1.7% | #72 | #907 | +17.6% |
| Brown County | 1.097% | $1,250 | $1,144 | $1,456 | $113,900 | $54,676 | 2.3% | #73 | #909 | −2% |
| Rock County | 1.074% | $1,262 | $1,417 | $1,236 | $117,500 | $58,125 | 2.2% | #74 | #953 | +11.8% |
| Gosper County | 1.052% | $2,403 | $2,688 | $2,226 | $228,500 | $77,500 | 3.1% | #75 | #998 | +20.2% |
| Hooker County | 1.044% | $979 | $912 | $1,064 | $93,800 | $49,464 | 2.0% | #76 | #1014 | −11.3% |
| Boone County | 1.025% | $1,781 | $2,032 | $1,507 | $173,700 | $74,947 | 2.4% | #77 | #1054 | +26.5% |
| Thayer County | 1.025% | $1,259 | $1,551 | $1,087 | $122,800 | $66,213 | 1.9% | #78 | #1055 | +20.4% |
| Hayes County | 1.010% | $1,294 | $1,839 | $858 | $128,100 | $69,250 | 1.9% | #79 | #1090 | +11.9% |
| Garden County | 1.008% | $1,113 | $1,130 | $1,101 | $110,400 | $41,882 | 2.7% | #80 | #1095 | +1.1% |
| Perkins County | 1.001% | $1,574 | $1,511 | $1,661 | $157,200 | $72,778 | 2.2% | #81 | #1115 | +11.5% |
| Cedar County | 0.999% | $1,848 | $1,932 | $1,776 | $185,000 | $73,578 | 2.5% | #82 | #1122 | +33.2% |
| Cuming County | 0.998% | $1,784 | $1,977 | $1,706 | $178,800 | $71,104 | 2.5% | #83 | #1127 | +7.5% |
| Polk County | 0.994% | $1,888 | $1,929 | $1,798 | $189,900 | $69,768 | 2.7% | #84 | #1137 | +31.3% |
| Cherry County | 0.989% | $1,505 | $1,408 | $1,596 | $152,200 | $66,270 | 2.3% | #85 | #1153 | +4.5% |
| Fillmore County | 0.987% | $1,491 | $1,504 | $1,476 | $151,000 | $76,295 | 1.9% | #86 | #1156 | +17.5% |
| Logan County | 0.978% | $1,712 | $2,583 | $1,197 | $175,000 | $74,271 | 2.3% | #87 | #1182 | +14.7% |
| Hamilton County | 0.949% | $2,407 | $2,535 | $2,203 | $253,700 | $83,994 | 2.9% | #88 | #1244 | +36.4% |
| Arthur County | 0.932% | $1,733 | $1,932 | $1,452 | $185,900 | $76,250 | 2.3% | #89 | #1281 | +41.8% |
| Dundy County | 0.799% | $1,146 | $867 | $1,258 | $143,400 | $58,922 | 1.9% | #90 | #1591 | +23.6% |
| Wheeler County | 0.795% | $1,164 | $1,271 | $1,095 | $146,500 | $70,250 | 1.7% | #91 | #1599 | +36.9% |
| Loup County | 0.710% | $1,295 | $1,659 | $1,159 | $182,300 | $71,667 | 1.8% | #92 | #1853 | −13.7% |
| Grant County | 0.680% | $929 | $1,115 | $879 | $136,700 | $70,147 | 1.3% | #93 | #1959 | −3.8% |
Data: U.S. Census Bureau, American Community Survey (ACS) 2020-2024 5-year estimates — tables B25103 (real-estate taxes), B25077 (home value), B19013 (household income) — and the 2024 Census county gazetteer. Public domain (Title 17 U.S.C. §105).
How property tax works in Nebraska
Assessment, exemptions, appeals and payment are set by Nebraska law and practice, so they apply to every county in the table above. Each fact is taken from an official government source and linked to it.
- How property is assessed
- All property subject to taxation must be valued as of January 1 at 12:01 a.m. each year, using professionally accepted mass appraisal techniques. All real property is assessed at or near 100% of actual value, except agricultural and horticultural land, which is assessed at or near 75%. Personal property is assessed at 100% of net book taxable value. County assessors revise the roll between January 1 and March 19. source →
- Exemptions & credits
- The homestead exemption exempts all or part of a home's valuation, with the state reimbursing counties and local subdivisions for the lost taxes. Applications must be made annually after February 1 and by June 30 with the county assessor. Eligible groups include persons over age 65, qualified disabled individuals, qualified totally disabled veterans and their widow(er)s, veterans totally disabled by nonservice-connected accident or illness, and individuals with a developmental disability. source →
- Appealing an assessment
- Owners disputing the assessor's opinion of actual value may protest to the county board of equalization between June 1 and June 30. Protests must be written, signed, describe the property, state why the change is sought, and be filed with the county clerk by June 30 on Form 422. Board decisions may be appealed to the Tax Equalization and Review Commission, and its decisions to the Nebraska Court of Appeals. source →
- Payment schedule & penalties
- All real and personal property taxes, including those of centrally assessed railroad and public service companies, are due December 31 and are paid to the county treasurer. The first half becomes delinquent the following May 1 and the second half on September 1, except in Douglas, Lancaster and Sarpy counties, where the halves become delinquent April 1 and August 1. source →
- Why rates vary within the state
- On or before October 15 the county board of equalization levies the taxes needed to operate county government, school districts, cities, community colleges, natural resource districts and other local authorities. Each subdivision's rate is its annual budget tax request divided by the current total taxable value within its boundaries, expressed as a percent of $100 of taxable value. source →
- What makes this state's system distinctive
- Each year between early April and May 15, the Tax Equalization and Review Commission may adjust the valuation of entire classes or subclasses of real property in any county to equalize values statewide. County assessors then revise their rolls for the Commission's orders and notify owners of the resulting increases or decreases by June 1. source →
Hand-sourced from official government sources — not a substitute for your own assessor's notice, and not legal or tax advice. Where a fact isn't confirmed on an official source, it is left off rather than guessed, which is why some states show fewer rows than others.
Frequently asked questions
- What is the average property tax rate in Nebraska?
- Statewide, Nebraska's effective property-tax rate is 1.487% — the state median real-estate taxes ($3,549) divided by the state median home value ($238,600), from the Census ACS 2020-2024 5-year estimates. The national figure is about 0.937%, which puts Nebraska at #8 of 51 (1 = highest). Individual counties vary widely; the table above shows every one.
- Which Nebraska county has the highest property taxes?
- By effective rate, Sarpy County is highest in Nebraska at 1.742% (median bill $5,473), and Grant County is lowest at 0.680% (median bill $929). Ranked by dollars paid rather than rate the order changes, because home values differ so much across the state — the table above shows both columns and sorts on either.
- What property tax exemptions are available in Nebraska?
- The homestead exemption exempts all or part of a home's valuation, with the state reimbursing counties and local subdivisions for the lost taxes. Applications must be made annually after February 1 and by June 30 with the county assessor. Eligible groups include persons over age 65, qualified disabled individuals, qualified totally disabled veterans and their widow(er)s, veterans totally disabled by nonservice-connected accident or illness, and individuals with a developmental disability. Eligibility and filing are handled by your county assessor, and the exemption you qualify for changes your bill far more than the county you are in — the rates above are county medians and do not account for any exemption.
- How do I appeal a property tax assessment in Nebraska?
- Owners disputing the assessor's opinion of actual value may protest to the county board of equalization between June 1 and June 30. Protests must be written, signed, describe the property, state why the change is sought, and be filed with the county clerk by June 30 on Form 422. Board decisions may be appealed to the Tax Equalization and Review Commission, and its decisions to the Nebraska Court of Appeals. Missing the deadline usually means waiting a full year, so check the date on your own assessment notice rather than relying on a general figure.
- When are property taxes due in Nebraska?
- All real and personal property taxes, including those of centrally assessed railroad and public service companies, are due December 31 and are paid to the county treasurer. The first half becomes delinquent the following May 1 and the second half on September 1, except in Douglas, Lancaster and Sarpy counties, where the halves become delinquent April 1 and August 1. If your taxes are paid through a mortgage escrow account, your servicer pays on this schedule on your behalf.
- How is property assessed in Nebraska?
- All property subject to taxation must be valued as of January 1 at 12:01 a.m. each year, using professionally accepted mass appraisal techniques. All real property is assessed at or near 100% of actual value, except agricultural and horticultural land, which is assessed at or near 75%. Personal property is assessed at 100% of net book taxable value. County assessors revise the roll between January 1 and March 19. This is why an effective rate computed from market value — as every rate on this page is — will not match the millage rate printed on your bill: the two are applied to different bases.
Compare & explore
See the national highest and lowest property-tax rates, or read the methodology behind every figure. The national median effective rate is 0.937%; Nebraska's statewide figure is 1.487%.