NEBRASKA PROPERTY TAX · 2026
Nebraska property tax calculator
Nebraska's effective property tax rate is 1.441%: owner-occupiers paid a median $3,549 a year on homes with a median value of $238,600. On a $300,000 home, that rate comes to $4,323.00 a year.
Property tax estimate
- Property tax a year
- $4,323.00
- A month
- $360.25
- Rate
- 1.441%, statewide
Nebraska property tax by county
| County | Effective rate | Median tax | Median home value |
|---|---|---|---|
| Adams County | 1.365% | $2,793 | $193,100 |
| Antelope County | 1.102% | $1,608 | $130,300 |
| Arthur County | 1.171% | $1,733 | $185,900 |
| Banner County | 1.112% | $2,592 | $205,700 |
| Blaine County | 0.942% | $1,333 | $116,900 |
| Boone County | 1.033% | $1,781 | $173,700 |
| Box Butte County | 1.374% | $2,516 | $166,600 |
| Boyd County | 1.161% | $1,142 | $104,000 |
| Brown County | 0.955% | $1,250 | $113,900 |
| Buffalo County | 1.376% | $3,555 | $246,400 |
| Burt County | 1.127% | $1,937 | $147,000 |
| Butler County | 1.118% | $2,044 | $184,200 |
| Cass County | 1.287% | $3,652 | $254,900 |
| Cedar County | 1.028% | $1,848 | $185,000 |
| Chase County | 1.015% | $2,131 | $165,900 |
| Cherry County | 0.95% | $1,505 | $152,200 |
| Cheyenne County | 1.536% | $2,301 | $139,700 |
| Clay County | 1.18% | $1,870 | $155,600 |
| Colfax County | 1.131% | $1,710 | $144,700 |
| Cuming County | 1.126% | $1,784 | $178,800 |
| Custer County | 1.03% | $1,838 | $157,800 |
| Dakota County | 1.248% | $2,854 | $185,700 |
| Dawes County | 1.206% | $2,183 | $150,900 |
| Dawson County | 1.131% | $2,172 | $166,200 |
| Deuel County | 1.333% | $1,431 | $100,200 |
| Dixon County | 1.068% | $1,874 | $155,900 |
| Dodge County | 1.318% | $2,643 | $208,600 |
| Douglas County | 1.621% | $4,507 | $266,100 |
| Dundy County | 0.902% | $1,146 | $143,400 |
| Fillmore County | 1.202% | $1,491 | $151,000 |
| Franklin County | 0.821% | $1,221 | $95,600 |
| Frontier County | 1.41% | $2,101 | $149,800 |
| Furnas County | 1.132% | $1,353 | $98,400 |
| Gage County | 1.259% | $2,447 | $174,000 |
| Garden County | 0.869% | $1,113 | $110,400 |
| Garfield County | 1.113% | $2,383 | $176,600 |
| Gosper County | 0.887% | $2,403 | $228,500 |
| Grant County | 0.741% | $929 | $136,700 |
| Greeley County | 1.097% | $1,544 | $120,000 |
| Hall County | 1.27% | $3,120 | $224,600 |
| Hamilton County | 0.964% | $2,407 | $253,700 |
| Harlan County | 1.042% | $1,876 | $145,800 |
| Hayes County | 1.924% | $1,294 | $128,100 |
| Hitchcock County | 1.11% | $1,130 | $96,700 |
| Holt County | 1.06% | $1,828 | $165,100 |
| Hooker County | 0.904% | $979 | $93,800 |
| Howard County | 1.065% | $2,429 | $209,100 |
| Jefferson County | 1.322% | $1,886 | $129,500 |
| Johnson County | 0.777% | $2,052 | $155,500 |
| Kearney County | 0.973% | $2,740 | $223,400 |
| Keith County | 1.192% | $2,369 | $168,000 |
| Keya Paha County | 1.138% | $1,404 | $108,800 |
| Kimball County | 1.278% | $1,828 | $109,400 |
| Knox County | 1.073% | $1,472 | $127,700 |
| Lancaster County | 1.432% | $4,204 | $275,200 |
| Lincoln County | 1.42% | $2,788 | $189,500 |
| Logan County | 0.448% | $1,712 | $175,000 |
| Loup County | 0.841% | $1,295 | $182,300 |
| Madison County | 1.321% | $2,854 | $208,500 |
| McPherson County | 0.771% | $1,350 | $121,600 |
| Merrick County | 1.015% | $2,280 | $175,900 |
| Morrill County | 1.083% | $1,644 | $116,100 |
| Nance County | 1.194% | $1,451 | $132,000 |
| Nemaha County | 1.266% | $1,898 | $131,700 |
| Nuckolls County | 0.825% | $1,133 | $96,500 |
| Otoe County | 1.286% | $2,691 | $201,600 |
| Pawnee County | 1.295% | $1,206 | $79,400 |
| Perkins County | 0.95% | $1,574 | $157,200 |
| Phelps County | 1.259% | $2,573 | $194,900 |
| Pierce County | 1.216% | $2,234 | $196,000 |
| Platte County | 1.258% | $2,885 | $223,900 |
| Polk County | 0.927% | $1,888 | $189,900 |
| Red Willow County | 1.157% | $1,879 | $159,600 |
| Richardson County | 1.094% | $1,432 | $100,300 |
| Rock County | 0.537% | $1,262 | $117,500 |
| Saline County | 1.219% | $2,663 | $197,400 |
| Sarpy County | 1.719% | $5,473 | $314,100 |
| Saunders County | 1.212% | $3,531 | $271,700 |
| Scotts Bluff County | 1.386% | $2,495 | $168,500 |
| Seward County | 1.183% | $2,850 | $241,300 |
| Sheridan County | 1.136% | $1,556 | $113,400 |
| Sherman County | 1.185% | $1,764 | $152,000 |
| Sioux County | 0.781% | $1,614 | $99,300 |
| Stanton County | 1.189% | $2,471 | $195,400 |
| Thayer County | 0.945% | $1,259 | $122,800 |
| Thomas County | 0.794% | $1,364 | $109,200 |
| Thurston County | 1.117% | $1,682 | $114,600 |
| Valley County | 1.055% | $2,041 | $154,600 |
| Washington County | 1.372% | $4,142 | $297,600 |
| Wayne County | 1.199% | $2,486 | $221,600 |
| Webster County | 1.325% | $1,707 | $117,600 |
| Wheeler County | 0.984% | $1,164 | $146,500 |
| York County | 1.095% | $2,263 | $189,400 |
Nebraska homestead exemption
- Nebraska's homestead exemption is for qualifying owners, such as those 65 or older and certain disabled owners and veterans, not every homeowner.
- Under the 2026 income table, an owner 65 or older with income below $37,001 (single) or $43,401 (married) gets the full exemption, the lesser of the home's assessed value or the county maximum (the greater of the county's average assessed single-family value or $40,000); it shrinks as income rises and ends at $46,601 (single) or $55,101 (married).
- Nebraska assesses residential property at 100% of actual value.
- File Form 458 with the county assessor between February 2 and June 30, 2026; most owners refile each year.
This is the property tax homestead exemption, not the homestead exemption that protects a home from creditors in bankruptcy.
Nebraska property tax questions
How much is property tax in Nebraska?
Nebraska's effective property tax rate is 1.441%: owner-occupiers paid a median $3,549 a year on homes with a median value of $238,600. On a $300,000 home, that rate comes to $4,323.00 a year.
Which county in Nebraska has the highest property tax?
Hayes County, with an effective rate of 1.924%; Logan County has the lowest, at 0.448%. On a $300,000 home that is $5,772.00 a year in Hayes County and $1,344.00 in Logan County.
Does Nebraska have a homestead exemption?
Nebraska's homestead exemption is for qualifying owners, such as those 65 or older and certain disabled owners and veterans, not every homeowner. The calculator does not subtract it: the rates already reflect the exemptions owners received.
Why might a Nebraska tax bill differ from this estimate?
The rate is what owner-occupiers in Nebraska paid on average in 2020 through 2024, as a share of their homes' value. An actual bill depends on the home's assessed value, the levies where it sits and the exemptions its owner claims.
What the calculator leaves out
- The rate is the total real estate tax owner-occupiers reported paying divided by the total value they reported for their homes, not a tax rate set by law.
- The rate already reflects the exemptions, caps and credits typical owner-occupiers received, so the calculator does not subtract a homestead exemption again.
- An actual bill depends on the home's assessed value, the levies where it sits and the exemptions its owner claims.
- Survey estimates for small counties have wide margins of error.
Rates and medians are American Community Survey 2020-2024 5-year estimates: taxes owners paid in those years, not 2026 bills.
Sources
- Census Bureau ACS 2020-2024 table B25090: aggregate real estate taxes paid
- Census Bureau ACS 2020-2024 table B25082: aggregate value of owner-occupied homes
- Census Bureau ACS 2020-2024 table B25103: median real estate taxes paid
- Census Bureau ACS 2020-2024 table B25077: median home value
- Nebraska Department of Revenue: homestead exemption information guide
- Nebraska Department of Revenue: homestead exemption maximum value
- Nebraska Revised Statutes 77-201
- Nebraska Revised Statutes 77-3501.01