Enhanced tax sale certificate notification requirements approved

Senators passed a bill March 21 meant to ensure that homeowners receive sufficient notice that they may lose their property due to unpaid taxes.

Sen. Matt Williams
Sen. Matt Williams

Currently, counties may sell real property at auction for delinquent taxes. Purchasers pay the delinquent taxes in exchange for a tax sale certificate. After three years, if the property owner has not paid the taxes and any accrued interest, the certificate purchaser may apply for a treasurer’s tax deed to acquire the property.

The purchaser must serve notice to the property owner at least three months before applying for the deed. Among other information, the notice is required to include the amount of taxes represented by the tax sale certificate and a statement that the right of redemption requires payment to the county treasurer.

LB463, introduced by Gothenburg Sen. Matt Williams, requires tax sale certificate purchasers to make multiple attempts to notify those who occupy the property as well as anyone listed on the property’s title, he said.

The bill also specifies the documents that a tax sale certificate purchaser must provide before a county treasurer issues a tax deed.

The bill applies to tax sale certificates sold after Jan. 1, 2017.

LB463 passed on a vote of 47-0.

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