Estimate your Nebraska property tax based on the state's 1.48% average effective rate. Enter your home value for an instant, free calculation.
Enter any tax exemption amount you qualify for in Nebraska
Nebraska ranks around seventh-highest in the nation for effective property tax rates. The state itself levies none — local school districts, counties, and cities set the rates — but recent reforms front-load a roughly 30% credit for school taxes onto the bill.
Nebraska's constitution bars the state from levying property taxes, so they're imposed entirely by local bodies. County assessors value most real property at or near 100% of market value as of January 1 (agricultural land at about 75%). Each property sits in a consolidated tax district whose rate sums the levies of overlapping authorities — chiefly K-12 schools, counties, cities, and community colleges.
| Home Value | Estimated Annual Tax | Monthly (Escrow) |
|---|---|---|
| $232,000 (median) | $3,434 | $286/mo |
| $250,000 | $3,700 | $308/mo |
| $600,000 | $8,880 | $740/mo |
Effective rates vary within Nebraska. These figures are median-tax-to-median-value estimates from U.S. Census ACS data (2019–2023 ACS 5-year (SmartAsset)) for some of the most populous counties:
| County | Effective Rate |
|---|---|
| Douglas County | 1.66% |
| Sarpy County | 1.69% |
| Lancaster County | 1.45% |
| Hall County | 1.46% |
| Buffalo County | 1.31% |
| Dodge County | 1.19% |
| Madison County | 1.24% |
| Scotts Bluff County | 1.26% |
Among these counties, effective rates range from about 1.19% in Dodge County to 1.69% in Sarpy County. Your actual rate depends on the local mill/millage set by your county, city, and school district.
The Nebraska Homestead Exemption exempts part of the assessed value of an owner-occupied primary residence for qualifying owners; applications are filed with the county assessor between February 2 and June 30 and renewed annually. For seniors 65+, relief is an income-based sliding scale (a full exemption phases down as income rises). Separately, a state credit now front-loads about 30% of school-district property taxes directly onto the statement.
Relief runs through the Homestead Exemption's categories. Seniors 65+ get an income-based sliding-scale exemption. Owners disabled by non-service causes and other qualified disabled individuals also qualify, subject to income limits. Service-connected disabled veterans, their surviving spouses, and certain other claimants have no income or home-value limit, with the exempt amount reaching the greater of $50,000 or 120% of the county's average home value.
Taxes are levied in the fall and paid in two equal installments. In most counties the first half is delinquent May 1 and the second half September 1; in Douglas, Lancaster, and Sarpy counties the dates are earlier (April 1 and August 1). Delinquent taxes accrue 14% annual interest.
File a Property Valuation Protest (Form 422) with the county clerk between June 1 and 30. The County Board of Equalization reviews protests and notifies owners, generally by August 2. Decisions may be appealed to the Nebraska Tax Equalization and Review Commission, then the Court of Appeals.
Nebraska's average effective property tax rate is about 1.42% of home value, roughly seventh-highest in the nation and well above average. The typical homeowner pays around $3,700 a year. Because the state levies no property tax, rates are set locally and vary by district.
It removes part of the assessed value of an owner-occupied primary residence for owners 65+, qualified disabled individuals, disabled veterans, and certain surviving spouses. Seniors qualify on an income-based sliding scale, while service-connected disabled veterans generally have no income limit. Apply with your county assessor between February 2 and June 30 and renew annually.
Taxes are paid in two halves. In most counties the first half is delinquent after May 1 and the second after September 1; in Douglas, Lancaster, and Sarpy counties the deadlines are April 1 and August 1. Unpaid balances accrue 14% annual interest.