In tax year 2026, the median Nebraska homeowner paid $2,896 in property taxes, a median effective rate of 1.39% of market value, compared with 1.27% nationally. Rates range from 0.45% in Keya Paha County to 2.11% in Douglas County, because each county, city, and school district sets its own tax rate.
- Median Nebraska effective property tax rate: 1.39%
- Median Nebraska home value: $199,100
- Median Nebraska property tax bill: $2,896
- Highest median bill: Sarpy County $4,820
- Lowest median bill: Grant County $527
Last Updated October 26, 2026
How Property Taxes Work in Nebraska
In Nebraska, your county assessor estimates your home's value, and property is taxed at 100% of actual value. Your bill is that assessed value, minus any exemptions, multiplied by the combined tax rate of every local government that covers your property, usually your county, city, school district, and any special districts.
The Nebraska Department of Revenue, Property Assessment Division oversees property tax administration in Nebraska and publishes guidance on assessments, exemptions, and appeals.
Our median effective property tax rate (tax bill ÷ assessor's market value) accounts for exemptions and deductions, making it more accurate than the general median tax rate, which is the midpoint of statutory rates before adjustments.
Median Nebraska Effective Property Tax Rate
1.39%
Median Nebraska Home Value
$199,100
Median Nebraska Tax Bill
$2,896
Every property tax bill comes from three inputs:
Assessed Value
A local assessor or appraisal district estimates your home's market value. Many states then apply an assessment ratio. For example, Georgia taxes homes at 40% of market value, while Texas uses 100%. Some states, like California, cap how fast assessed values can rise for homestead properties.
Exemptions
Homestead, senior, veteran, and disability exemptions reduce the taxable value of qualifying homes, usually for a primary residence only.
Tax Rates
Each taxing authority that covers your property, typically a county, city, school district, and sometimes special districts, sets its own rate. Rates are usually expressed as millage (dollars per $1,000 of taxable value) or as a rate per $100 of value.
Your bill is your taxable value (assessed value minus exemptions) multiplied by the combined tax rate.
What is the Median Effective Property Tax Rate?
Our median effective property tax rate (tax bill ÷ assessor's market value) accounts for exemptions and deductions, making it more accurate than the general median tax rate, which is the midpoint of statutory rates before adjustments. Because states and counties assess property differently, the effective rate is the clearest way to compare bills across Nebraska.
Counties With the Highest and Lowest Property Taxes
Five Highest Median Property Tax Bills
| Rank | County | Median Tax Bill |
|---|---|---|
| 1. | Sarpy County | $4,820 |
| 2. | Douglas County | $4,310 |
| 3. | Lancaster County | $3,364 |
| 4. | Washington County | $3,107 |
| 5. | Cass County | $2,961 |
Five Lowest Median Property Tax Bills
| Rank | County | Median Tax Bill |
|---|---|---|
| 89. | Thomas County | $695 |
| 90. | Nuckolls County | $648 |
| 91. | Boyd County | $596 |
| 92. | Hooker County | $538 |
| 93. | Grant County | $527 |
30 of 93 Nebraska counties have a median effective rate above the national 1.27%. Douglas County has the highest median effective rate at 2.11%, and Keya Paha County has the lowest at 0.45%.
Property Tax Rates and Bills by County
| Rank | County | Median Effective Tax Rate | Median Home Value | Median Tax Bill | 25th % Bill | 75th % Bill | 90th % Bill |
|---|---|---|---|---|---|---|---|
| 1 | Sarpy County | 1.91% | $264,719 | $4,820 | $3,477 | $6,889 | $9,268 |
| 2 | Douglas County | 2.11% | $205,500 | $4,310 | $2,692 | $6,328 | $9,306 |
| 3 | Lancaster County | 1.38% | $245,100 | $3,364 | $2,484 | $4,651 | $6,115 |
| 4 | Washington County | 1.14% | $290,890 | $3,107 | $2,013 | $4,778 | $6,692 |
| 5 | Cass County | 1.33% | $223,072 | $2,961 | $1,799 | $4,730 | $6,656 |
| 6 | Buffalo County | 1.31% | $215,958 | $2,882 | $1,834 | $4,297 | $5,766 |
| 7 | Otoe County | 1.77% | $165,200 | $2,874 | $1,443 | $4,585 | $6,415 |
| 8 | Saunders County | 1.22% | $244,236 | $2,854 | $1,795 | $4,746 | $7,104 |
| 9 | Platte County | 1.27% | $215,420 | $2,466 | $1,619 | $3,588 | $5,048 |
| 10 | Seward County | 1.12% | $226,770 | $2,444 | $1,503 | $3,506 | $5,014 |
| 11 | Hall County | 1.46% | $183,118 | $2,430 | $1,549 | $3,577 | $4,995 |
| 12 | Madison County | 1.24% | $192,124 | $2,262 | $1,340 | $3,272 | $4,716 |
| 13 | Adams County | 1.60% | $151,006 | $2,207 | $1,420 | $3,390 | $4,943 |
| 14 | Dodge County | 1.19% | $170,863 | $2,080 | $1,366 | $2,991 | $4,385 |
| 15 | Wayne County | 1.25% | $178,500 | $2,051 | $1,347 | $2,978 | $5,538 |
| 16 | Stanton County | 1.04% | $188,398 | $2,018 | $1,312 | $3,185 | $5,396 |
| 17 | Kearney County | 1.33% | $168,342 | $1,986 | $1,189 | $3,182 | $5,125 |
| 18 | Lincoln County | 1.35% | $154,103 | $1,935 | $1,048 | $2,972 | $4,244 |
| 19 | Garfield County | 1.02% | $149,360 | $1,930 | $1,179 | $3,179 | $4,655 |
| 20 | Dakota County | 1.29% | $166,095 | $1,927 | $1,061 | $2,759 | $3,731 |
| 21 | Saline County | 1.27% | $156,358 | $1,925 | $952 | $3,295 | $5,106 |
| 22 | Colfax County | 1.37% | $149,990 | $1,920 | $1,046 | $3,058 | $5,066 |
| 23 | Howard County | 0.87% | $193,146 | $1,890 | $959 | $3,036 | $4,481 |
| 24 | York County | 1.68% | $120,432 | $1,821 | $1,016 | $2,820 | $4,364 |
| 25 | Gosper County | 0.67% | $242,485 | $1,816 | $925 | $3,491 | $5,701 |
| 26 | Scotts Bluff County | 1.26% | $134,370 | $1,784 | $934 | $2,882 | $4,390 |
| 27 | Pierce County | 1.03% | $175,402 | $1,756 | $958 | $2,940 | $4,692 |
| 28 | Burt County | 1.51% | $129,064 | $1,734 | $841 | $3,157 | $5,710 |
| 29 | Dawson County | 1.28% | $132,155 | $1,732 | $899 | $2,794 | $4,368 |
| 30 | Johnson County | 1.31% | $129,124 | $1,727 | $797 | $3,115 | $5,318 |
| 31 | Banner County | 1.00% | $170,232 | $1,705 | $981 | $3,139 | $4,354 |
| 32 | Frontier County | 1.00% | $154,604 | $1,649 | $818 | $3,241 | $6,268 |
| 33 | Nemaha County | 1.37% | $120,815 | $1,640 | $770 | $3,290 | $5,556 |
| 34 | Gage County | 1.30% | $135,725 | $1,632 | $716 | $2,727 | $4,356 |
| 35 | Hamilton County | 1.03% | $178,260 | $1,628 | $1,025 | $2,573 | $3,899 |
| 36 | Phelps County | 1.16% | $148,720 | $1,620 | $836 | $2,708 | $4,525 |
| 37 | Butler County | 1.16% | $157,312 | $1,593 | $758 | $2,761 | $4,833 |
| 38 | Cheyenne County | 1.84% | $98,350 | $1,546 | $801 | $2,676 | $4,187 |
| 39 | Merrick County | 0.90% | $154,668 | $1,545 | $864 | $2,553 | $4,004 |
| 40 | Dawes County | 1.38% | $121,275 | $1,518 | $750 | $2,500 | $3,744 |
| 41 | Valley County | 1.39% | $118,540 | $1,510 | $711 | $2,878 | $5,216 |
| 42 | Dixon County | 1.10% | $129,765 | $1,490 | $803 | $2,535 | $4,828 |
| 43 | Cuming County | 0.85% | $184,830 | $1,465 | $803 | $2,733 | $4,801 |
| 44 | Nance County | 1.39% | $122,840 | $1,462 | $673 | $2,687 | $4,562 |
| 45 | Box Butte County | 1.25% | $118,658 | $1,454 | $739 | $2,256 | $3,117 |
| 46 | Polk County | 0.97% | $151,595 | $1,416 | $783 | $2,448 | $4,679 |
| 47 | Kimball County | 1.45% | $105,632 | $1,414 | $717 | $2,385 | $3,543 |
| 48 | Keith County | 0.75% | $152,445 | $1,412 | $623 | $2,378 | $3,811 |
| 49 | Red Willow County | 1.30% | $122,777 | $1,374 | $668 | $2,386 | $3,497 |
| 50 | Antelope County | 0.88% | $131,975 | $1,364 | $592 | $2,820 | $5,840 |
| 51 | Greeley County | 0.98% | $108,405 | $1,361 | $708 | $2,456 | $5,183 |
| 52 | Morrill County | 1.31% | $105,425 | $1,344 | $593 | $2,497 | $4,209 |
| 53 | Thurston County | 1.32% | $109,558 | $1,338 | $473 | $2,951 | $5,592 |
| 54 | Custer County | 1.17% | $120,038 | $1,325 | $578 | $2,549 | $4,410 |
| 55 | Cedar County | 0.98% | $136,050 | $1,310 | $645 | $2,465 | $4,992 |
| 56 | Clay County | 1.26% | $110,395 | $1,285 | $531 | $2,277 | $3,705 |
| 57 | Hayes County | 0.77% | $162,822 | $1,279 | $517 | $2,486 | $4,270 |
| 58 | Loup County | 0.64% | $179,662 | $1,262 | $564 | $2,184 | $3,415 |
| 59 | Boone County | 0.68% | $183,350 | $1,261 | $589 | $2,390 | $5,184 |
| 60 | Jefferson County | 1.35% | $102,932 | $1,238 | $583 | $2,408 | $4,224 |
| 61 | Knox County | 0.97% | $122,655 | $1,229 | $618 | $2,305 | $4,168 |
| 62 | Logan County | 0.80% | $121,038 | $1,224 | $599 | $2,548 | $5,118 |
| 63 | Chase County | 1.13% | $129,579 | $1,197 | $527 | $2,236 | $3,802 |
| 64 | Sherman County | 0.86% | $118,478 | $1,174 | $556 | $2,388 | $4,568 |
| 65 | Perkins County | 0.90% | $133,234 | $1,151 | $559 | $2,113 | $3,702 |
| 66 | Arthur County | 0.78% | $122,740 | $1,115 | $387 | $3,004 | $4,324 |
| 67 | McPherson County | 0.67% | $165,950 | $1,110 | $428 | $2,816 | $3,899 |
| 68 | Fillmore County | 1.23% | $102,610 | $1,101 | $573 | $2,025 | $3,776 |
| 69 | Holt County | 1.26% | $97,050 | $1,075 | $510 | $1,862 | $2,642 |
| 70 | Deuel County | 1.36% | $87,630 | $1,074 | $530 | $1,878 | $3,224 |
| 71 | Webster County | 1.08% | $99,525 | $1,067 | $283 | $2,430 | $4,601 |
| 72 | Sioux County | 0.71% | $140,566 | $1,046 | $459 | $2,046 | $2,919 |
| 73 | Furnas County | 1.32% | $84,020 | $1,043 | $427 | $1,975 | $3,489 |
| 74 | Brown County | 1.24% | $95,966 | $1,040 | $503 | $1,927 | $3,566 |
| 75 | Sheridan County | 1.01% | $94,563 | $1,020 | $480 | $1,902 | $3,389 |
| 76 | Harlan County | 0.99% | $103,581 | $1,016 | $496 | $1,891 | $3,141 |
| 77 | Dundy County | 1.01% | $100,710 | $952 | $436 | $2,073 | $3,984 |
| 78 | Cherry County | 0.64% | $158,726 | $946 | $493 | $1,570 | $2,320 |
| 79 | Rock County | 0.95% | $86,012 | $940 | $338 | $1,847 | $3,319 |
| 80 | Hitchcock County | 1.09% | $76,018 | $897 | $367 | $1,877 | $3,419 |
| 81 | Blaine County | 0.61% | $126,012 | $891 | $341 | $2,152 | $2,934 |
| 82 | Franklin County | 1.34% | $69,155 | $880 | $331 | $2,002 | $4,136 |
| 83 | Keya Paha County | 0.45% | $136,685 | $844 | $322 | $1,497 | $2,716 |
| 84 | Pawnee County | 0.99% | $76,118 | $842 | $348 | $2,112 | $3,911 |
| 85 | Garden County | 1.00% | $84,422 | $783 | $353 | $1,502 | $2,701 |
| 86 | Thayer County | 0.93% | $92,394 | $775 | $299 | $1,650 | $3,423 |
| 87 | Richardson County | 1.17% | $63,420 | $712 | $333 | $1,461 | $3,096 |
| 88 | Wheeler County | 0.66% | $98,068 | $709 | $310 | $1,932 | $4,691 |
| 89 | Thomas County | 0.66% | $87,698 | $695 | $219 | $1,668 | $3,302 |
| 90 | Nuckolls County | 1.24% | $54,915 | $648 | $258 | $1,589 | $3,322 |
| 91 | Boyd County | 1.15% | $54,645 | $596 | $222 | $1,814 | $3,367 |
| 92 | Hooker County | 0.74% | $76,618 | $538 | $295 | $1,018 | $1,983 |
| 93 | Grant County | 0.46% | $69,540 | $527 | $167 | $1,327 | $2,051 |
Source: Ownwell
How Ownwell Can Help in Nebraska
The below services are dependent on where you live in the United States. Not all products or services are available to every property owner or homeowner.
Appeal packet
Ownwell's appeal packet gives you the evidence and filing guidance you need to protest your assessment yourself.
Exemption filing
Ownwell checks whether you're missing any property tax exemptions and helps you apply for the ones you qualify for.
Bill reduction
Ownwell can also help lower your other recurring household bills.