Nebraska property tax rates by county

What the figures are

This page reproduces the Department of Revenue's average tax rate for each county: all property taxes levied in the county divided by its total property value, as a percentage (the figures reproduce exactly from the two printed columns). It describes the county as a whole, not the rate on any one bill, which depends on the school district and other subdivisions the property is in. Period: tax year 2025 (levied in the fall of 2025, payable in 2026), from the Certificate of Taxes Levied Reports as of December 31, 2025.

• The value is the county's total property value for tax purposes, which covers every class of property; how each class is valued was not read from a statute for this page, so the average should not be read as a rate on market value.
• The rate is computed from taxes levied as certified by the counties; the report does not show any later credits or refunds.

All 93 counties, 2025

Ranked by average tax rate (of total property value), highest first. Click a heading to sort.

The same report prints the 2024 state totals average rate as 1.5326%.

How each class of Nebraska property is valued was not read from a statute for this update, so no example bill is computed.

How to appeal an assessment in Nebraska

1. File a property valuation protest (Form 422 or 422A) with the county clerk; the county board of equalization hears it: between June 1 and June 30.
2. Appeal the board's decision to the Tax Equalization and Review Commission (TERC): on or before August 24 (September 10 in a county that has extended its protest hearing deadline, per TERC's 2026 appeal form).

The Department's guide is read from the copy a county posts on its own nebraska.gov site. TERC's form cites Neb. Rev. Stat. §§ 77-1501 to 77-1510. Sources: Nebraska Department of Revenue, Property Assessment Division, Real Property Valuation Protest Information Guide (Rev. 9-2021), read October 26, 2026; Nebraska Tax Equalization and Review Commission, Appeal Form (revised July 2026), read October 26, 2026. The official notice and the body hearing the appeal govern the dates; this is not legal advice.

Questions

Other states

Town-by-town rates: New Hampshire, Connecticut, Rhode Island, New Jersey, Maine and Massachusetts. County or district figures, by census region: Northeast: New York, Vermont; Midwest: Illinois, Indiana, Iowa, Kansas, Michigan, North Dakota, Ohio, South Dakota, Wisconsin; South: Alabama, Arkansas, Delaware, District of Columbia, Florida, Georgia, Kentucky, Louisiana, Maryland, Mississippi, North Carolina, Oklahoma, Tennessee, Texas, Virginia, West Virginia; West: Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming. The states page compares them; the assessed-versus-market-value guide explains why a rate alone does not fix a bill.

Source: Nebraska Department of Revenue, Property Assessment Division, Average Tax Rate by County, tax year 2025 (from the 2025 Certificate of Taxes Levied Reports as of December 31, 2025) (Total property value, taxes levied and average tax rate for each of the 93 counties and the state, 2025; rate column read twice, both reads identical). Checks: taxes levied ÷ total property value reproduces the printed average rate to four decimals for all 93 counties; the 93 counties add up exactly to the printed state totals ($379,118,936,070 of value and $5,587,369,523.02 levied), which give the printed 1.4738%; the rate column was read a second time, independently, and matched for all 93 counties; no county lies outside three interquartile ranges of the others and no two neighbouring rows repeat the same rate. Last checked October 26, 2026. See the methodology. Figures are reproduced from the official publication; the county, town or state office that issues the bill governs. Not tax or legal advice.