Treasurer

Tax Sale Application
IRS Form W-9

Thank you for your interest in available delinquent tax sales in Adams County. The following is a brief outline of how our tax sale is conducted.

Adams County holds a Public Tax Sale annually on properties that are delinquent one or more years. This sale will start the first Monday of March at 9:30 a.m. and continue day-to-day until the last business day of March at 5 p.m.  Adams County uses a round table bidding process.

In the past, a majority of available properties have sold the opening day of the sale. Physical presence is required at the sale, either by the buyer or a representative. You must be 18 years of age or older to participate in the sale. Adams County is unable to take requests through the mail, by telephone or over the internet. All research on interested parcels will need to be done in advance by the buyer or a representative. The sale properties will be advertised in the local newspaper, The Hastings Tribune, as required by law. The Hastings Tribune will run this listing three consecutive weeks in the month of February as space allows. It will be the buyer's responsibility to contact The Hastings Tribune for a copy of the publication. There is not a mailing list of the properties.

Registration is required prior to participation in the Public Tax Sale.  There is a $25.00 registration fee, which is not refundable upon redemption. We recommend all registrations and bidders be present by 9:00 a.m. the day of the sale so that we may start promptly at 9:30 a.m. Anyone arriving after the sale has begun will not be allowed to participate until the end of the current bidding round. Buyers are required to complete a Registration Form (Application and Information Sheet) with company name, address, phone, fax, Federal Tax ID Number (or Social Security Number for individuals) and a contact person. Buyers are also required to complete an IRS W-9 form. Both of these forms are available on our website; please open and print the forms, complete the forms and mail them to the Adams County Treasurer, 500 West 4th St., Room 106, Hastings, NE 68901 along with a check for the $25.00 registration fee to pre-register.

The Tax Sale Certificates will be completed with the information provided on the Registration Form.

BIDDERS MUST BE SEPARATE AND DISTINCT INDIVIDUALS REPRESENTING SEPARATE AND DISTINCT COMPANIES. EACH COMPANY/INDIVIDUAL MUST HAVE ITS OWN COMPANY/INDIVIDUAL CHECK IN ITS OWN NAME. For example, company ABC owns ABC Company and XYZ Company, and each company is bidding in the tax sale. Each company must have a separate bidder present, so John Doe is present for ABC Company and Jane Smith is present for XYZ Company. John Doe must have a company check from ABC Company and Jane Smith must have a company check from XYZ Company.

Buyers will be required to have a blank company, business or personal check to present to the office clerk for any certificates purchased; this is an additional check separate from the $25.00 check for the registration fee. Payments will not be accepted until the office clerk has had the opportunity to complete the calculation of tax, interest and fees, and then type the Certificate(s) purchased at sale. All checks will be made payable to the Adams County Treasurer. Blank checks presented will be completed by the office clerk when all certificates purchased by the buyer have been completed. You will receive a photocopy of the completed check along with your certificates. There is a fee of $20.00 per certificate on each parcel; this fee is not refundable and does not draw interest. Certificates will be completed by the office clerk and copies returned by mail. Adams County Treasurer will hold the original certificates and receipts to facilitate the redemption process. Upon the redemption of a certificate, the certificate holder will be notified by phone, fax, mail or e-mail. If Adams County Treasurer is not holding the original certificate and receipts, the original certificates and original paid receipts must be returned to our office before we send the redemption payment.

ALL SALES WILL BE FINAL AT THE CLOSE OF THE SALE.

After purchases are made, it is buyer's responsibility to pay all subsequent taxes for the next three years when they become delinquent. At the maturity of the certificate, the buyer will then be able to proceed to a foreclosure on the physical property. Adams County will not be responsible for the foreclosure. Intended buyers are advised to review the Nebraska Statutes regarding tax lien purchases. Adams County Treasurer cannot give legal advice, and is limited in the advice and directions it can give in the process. If buyers have specific questions or concerns regarding this process they are encouraged to seek their own legal counsel.

For additional information on the Adams County tax sale procedures, please contact the Adams County Treasurer's Office at 402-461-7256 or 402-461-7120.