The typical Nebraska homeowner pays $3,549 a year on a house worth $238,600, a 1.49 percent share of value according to the Census Bureau. County ratios run from 0.68 percent in Grant County to 1.74 percent in Sarpy County. This Nebraska property tax calculator applies the share of value that owner-occupants in your county actually hand over each year to the figure you type, then shows each half payment, a monthly figure, and the county’s median payment beside it. Enter actual value, the market figure on the county assessor’s notice, because Nebraska assesses houses at or near 100 percent of it.
Two State Credits Now Print on Every Statement
Two state credits now come off the gross levy before the county treasurer asks you for a dollar; the school credit joined the older one on the 2024 statements. Neither lowers any levy rate. The state pays both, and each appears as a line after the full taxes levied.
Nebraska Property Tax Calculator (2027)
Pick one of Nebraska's 93 counties and type the home's actual value. You get a yearly figure, each of the two halves, a monthly escrow amount, and the county's median payment for comparison, all from Census ACS 2024 five-year ratios of what owner-occupants pay to what their homes are worth.
Estimate only: the actual value you enter times the county's ratio of median real estate taxes paid to median owner-occupied value, from US Census ACS 2024 five-year data. A real Nebraska statement multiplies taxable value (at or near 100 percent of actual value for a house) by the combined levy per $100 of the county, city or village, school district, and other districts, then subtracts the Property Tax Credit Act credit ($118.87 per $100,000 of value for 2026) and the school district credit. Not modeled: the homestead exemption for owners 65 and older, disabled owners, and qualifying veterans (income and value limits apply to most categories), agricultural land assessed near 75 percent of value, special assessments, and the gap between the Census survey years and the school credit's move onto statements. Check your value with the county assessor and your statement with the county treasurer.
- School District Property Tax Relief Credit. LB 34, passed 40 to 3 in the August 2024 special session, moved the old school tax credit off income tax returns and onto the statement. For tax year 2026 the fund holds $809,538,045. Each county’s share is split among parcels in proportion to the school taxes each one owes. In 2025 the fund equaled about 28.7 percent of the non-bond school taxes levied statewide the year before. It does not cover voter-approved bond levies.
- Property Tax Credit Act credit. This older credit is a flat rate on taxable value. For 2026 it is $118.87 per $100,000 of residential and other non-agricultural value (down slightly from $119.00 in 2025) and $142.64 per $100,000 of agricultural land. A home valued at $300,000 gets about $356.61.
One consequence matters for this page. The Census surveys behind the calculator ran from 2020 through 2024, when the school credit came back only if you claimed it on Form PTC with your income taxes. The payments owners reported were therefore before that credit, so a current net statement can come in below the estimate even though the gross levy is similar.
Actual Value, Then a Levy per $100
Every parcel is valued as of 12:01 a.m. on January 1. Residential property is assessed at or near 100 percent of actual value, agricultural land at or near 75 percent. The county assessor sends a notice by June 1 to every owner whose value changed from the prior year.
Rates are levies stated in dollars per $100 of taxable value. A house in a city pays the county, the city, the school district, and other units such as a natural resources district, and the combined levy is what reaches your statement. State law caps most of them outside voter-approved bonds: $1.05 per $100 for school districts, 50 cents for counties, and 45 cents for cities and villages. LB 34 added a second limit starting July 1, 2025: a county, city, or village cannot raise its property tax request by more than an inflation index plus growth from new construction, unless it uses an exception for public safety, an emergency, or a vote of the people.
County Ratios From Grant (0.68%) to Sarpy (1.74%)
On the Census Bureau’s 2024 five-year estimates, the lightest ratios belong to Grant (0.68 percent), Loup (0.71), Wheeler (0.79), Dundy (0.80), and Arthur (0.93), all thinly settled Sandhills or western counties. The heaviest are Sarpy (1.74), Douglas (1.69), Kimball (1.67), Cheyenne (1.65), and Sioux (1.63). Sarpy also posts the largest median payment, $5,473 on a $314,100 home, while Grant has the smallest at $929. Pawnee has the lowest median value, $79,400, yet a 1.52 percent ratio.
The Sandhills pattern has a simple cause. In Grant County, agricultural land eligible for the state credit is worth about $315 million against roughly $95 million of everything else, so ranch land carries most of the levy. In Douglas County, nonagricultural value tops $74 billion and farmland is a rounding error.
Notice that 84 of the 93 counties sit below the 1.49 percent statewide ratio. The state figure is weighted by where owners live, and most live in Douglas, Lancaster, and Sarpy, three of only nine counties above it. The middle county is 1.27 percent.
Two examples from the calculator:
- Douglas County (Omaha), $300,000 home: 1.69 percent gives $5,070 a year, $2,535 per half, or $422.50 a month. That is $563 above the county’s $4,507 median payment.
- Lincoln County (North Platte), $200,000 home: 1.47 percent gives $2,940 a year, $1,470 per half, or $245 a month, $152 above the $2,788 median. Owners in the city of Lincoln should pick Lancaster County instead, where the ratio is 1.53 percent.
Homestead Exemption: 2026 Income Table and Value Limits
Nebraska’s homestead exemption is not a flat deduction for every owner. It is relief for eight groups: owners 65 or older, veterans totally disabled by a non-service-connected cause, people with a qualifying physical or developmental disability, veterans with a 100 percent service-connected disability or an individual unemployability rating, veterans with a temporary 100 percent rating, VA-assisted paraplegic or multiple amputee veterans, and certain surviving spouses. The state reimburses local governments for the lost revenue, so an approved exemption is paid to the county treasurer by the state.
For the over-65 group the 2026 Household Income Table, based on 2025 income, grants full relief to single owners with household income under $37,001 and married or closely related owners under $43,401. Relief then steps down 10 percentage points per bracket and ends at $54,301 (single) and $64,501 (married). Disabled owners and disabled veterans in the income-tested groups have higher limits: full relief under $41,601 single or $47,701 married, and none from $59,001 or $68,701. Social Security counts as income, and medical costs above 4 percent of household income can be deducted.
Value limits apply too. When a home is worth more than the county’s maximum value, published by the Department of Revenue each September, the exempt amount drops 10 percent for every $2,500 of excess, and a home $20,000 or more over gets nothing. Veterans in categories 4V and 7, qualifying surviving spouses, and VA-assisted homes have no income or value limits.
File Form 458 with the county assessor after February 1 and by June 30 (with Schedule I for income-tested groups), and live in the home from January 1 through August 15. The county board can extend the deadline to July 20 on a written request.
Valuation Notices by June 1, Protests by June 30
If the assessor’s value looks high, file Form 422 with the county clerk between June 1 and June 30, with a written reason and a description of the property. The county board of equalization hears protests in a session that runs through July 25. If you disagree with its decision, appeal to the Tax Equalization and Review Commission (TERC) within 30 days after the board adjourns; for June protests adjournment is treated as July 25, which puts the deadline at August 24. TERC decisions can go to the Nebraska Court of Appeals. A homestead exemption appeal cannot be used to fight a value, so if a high value might push you over the county maximum, protest it by June 30.
December 31 Due Date, Two Halves, 14 Percent Interest
County treasurers mail statements in December, and the full year’s real property tax is due December 31. Most owners pay in two halves. In most counties the first half turns delinquent May 1 and the second September 1. In counties of more than 100,000 people (Douglas, Lancaster, and Sarpy) the dates are April 1 and August 1. Late taxes draw interest at 14 percent a year.
Unpaid parcels are advertised for three weeks starting the first week of February, and the treasurer sells tax sale certificates on them. After three years (two for vacant, abandoned property), the certificate holder can seek a tax deed on a lower-value parcel or must foreclose on others; paying the taxes, interest, and costs before then redeems the home.
What 2027 Statements and the Next Census Release Will Change
The Department of Revenue certifies both credits by September 15 each year, so the 2027 school credit and Property Tax Credit Act rate will be known in September 2027, before December statements. The Census publishes a new five-year release each December; when it does, the county ratios here refresh, and the first survey year that reflects the school credit on the statement will begin to enter the average.
Sources: Census Bureau American Community Survey, 2024 five-year estimates, tables B25103 (real estate taxes paid) and B25077 (home value); Nebraska Department of Revenue news releases on the 2025 and 2026 real property and school district credits, Nebraska Homestead Exemption Information Guide (February 2026), 2026 Household Income Table, and Property Assessment FAQs; Neb. Rev. Stat. Sections 77-204, 77-207, 45-104.01, 77-3442, 77-1804, and 77-1837; Unicameral Update coverage of LB 34 (2024). Verify your value with your county assessor and your statement with your county treasurer.