Homestead exemption — seniors
Who may qualify
2026 age category: 65+ before January 1, 2026. The filing chart's income, home-value and occupancy conditions must also be met; age alone does not establish eligibility.
Official source. Verified .
Lancaster County property tax due dates 2026
Verified — Last verified . View source
Penalty cutoff
Not yet verified.
Confirm the last penalty-free payment day with your county.
Not tax or legal advice; confirm with your county. Dates are shown as published by the source.
Property tax in Lancaster County: county, state and US
Census ACS 2020–2024 estimates for owner-occupied homes. The median annual tax paid is a historical survey estimate, not a quote for this year’s bill.
| Area | Median annual tax paid | Median home value | Effective rate estimate |
|---|---|---|---|
| Lancaster County | $4,204 | $275,200 | 1.53% |
| Nebraska | $3,549 | $238,600 | 1.49% |
| United States | $3,119 | $332,700 | 0.94% |
Lancaster County’s effective-rate point estimate is 0.04 percentage points above Nebraska’s and 0.59 percentage points above the US estimate.
Effective rate = median annual real estate taxes paid (B25103) ÷ median owner-occupied home value (B25077). State and US figures use their own Census medians, not averages of counties. These ratios are not statutory rates or medians of individual tax rates. Differences are not tests of statistical significance. Bounded or missing estimates stay unavailable.
Census sources, quotations and sampling uncertainty
Lancaster County
Annual taxes: $4,204 (90% margin of error: ±$62). Census table B25103_001E. Verified October 24, 2026.
0500000US31109|4204|62|4187|84|4234|97
Home value: $275,200 (90% margin of error: ±$3,244). Census table B25077_001E. Verified October 24, 2026.
0500000US31109|275200|3244
Nebraska
Annual taxes: $3,549 (90% margin of error: ±$22). Census table B25103_001E. Verified October 24, 2026.
0400000US31|3549|22|3832|26|3081|43
Home value: $238,600 (90% margin of error: ±$1,365). Census table B25077_001E. Verified October 24, 2026.
0400000US31|238600|1365
United States
Annual taxes: $3,119 (90% margin of error: ±$4). Census table B25103_001E. Verified October 24, 2026.
0100000US|3119|4|3489|4|2576|4
Home value: $332,700 (90% margin of error: ±$236). Census table B25077_001E. Verified October 24, 2026.
0100000US|332700|236
Installment timeline
2026Due dates and filing windows, in one view.
Today:
2026 real estate taxes — both halves become payable
December 31, 2026Official source. Statutory. Verified .
Half of prior-year real estate tax becomes delinquent April 1; the second half becomes delinquent August 1.Official source. Statutory. Verified .
Assessment notice
June 1 is the last date to notify owners of a valuation increase or decrease.
Official source. Statutory. Verified .
Only announced dates are included, with a reminder seven days before. Re-download after dates change.
How to pay
Fees have not been verified. Check the official checkout before paying.
Late payments and penalties
Neb. Rev. Stat. 45-104.01 sets the interest rate on delinquent political-subdivision taxes at 14% annually unless otherwise specifically provided.
Official source. Statutory. Verified .
A numerical example is unavailable without a verified single percentage and unit. Use the published rule or ask the county for a payoff amount.
Assessment appeals
Exemptions
County offices
Lancaster County Assessor
assessor
Official source. Verified .
Lancaster County Treasurer
treasurer
Official source. Verified .
Common questions
When is property tax due in Lancaster County?
2026 real estate taxes — both halves become payable: December 31, 2026 (statutory).
Where can I pay Lancaster County property tax?
Use the official payment portal: https://app.lincoln.ne.gov/aspx/cnty/cto/default.aspx.
What is the Lancaster County appeal deadline?
June 30, 2026. County Clerk, for the Board of Equalization
What is the late-payment penalty for Lancaster County property tax?
Neb. Rev. Stat. 45-104.01 sets the interest rate on delinquent political-subdivision taxes at 14% annually unless otherwise specifically provided.
Sources and verification
https://nebraskalegislature.gov/laws/statutes.php?statute=77-203
All property taxes levied for any county, city, village, or other political subdivision therein shall be due and payable on December 31 next following the date of levy except as provided in section 77-1214.
Verified
https://www.lancaster.ne.gov/429/Important-Dates
April 1 1st Half Prior Year Real Estate and Personal Property delinquent. 77-204 August 1 2nd Half of Prior Year Real Estate and Property Tax becomes delinquent. 77-204
Verified
https://nebraskalegislature.gov/laws/statutes.php?statute=s4501004001
Unless otherwise specifically provided, the interest rate assessed on delinquent payments of any taxes or special assessments owing to any political subdivision of the State of Nebraska shall be assessed at a rate of fourteen percent per annum.
Verified
https://revenue.nebraska.gov/sites/default/files/doc/pad/homestead/Form%20458%202026.pdf
homestead exemption
Verified
https://www.lancaster.ne.gov/224/County-Treasurer
Pursuant to Nebraska State Statutes, the County Treasurer collects property taxes to be distributed to schools, fire districts, cities, villages, etc.
Verified
Plan your next step
Tools for your county
Open county toolsTools for Lancaster County, NE
Estimated bill
Starts at the county’s Census median: $275,200. Change it to your best estimate.
Estimated annual bill$4,204
Your home value × the county’s Census effective rate; your actual bill may differ.
Not tax or legal advice; confirm with your county.
Census survey, 2020–2024. Rate = median annual taxes ÷ median home value.
Census taxes paid source
0500000US31109|4204|62|4187|84|4234|97
Official source. Last verified 2026-10-24.
Late payment penalty
Not available yet
A complete date-based penalty rule and its matching cutoff have not been verified here.
Not tax or legal advice; confirm with your county.
Check the official information
Source and verification
Unless otherwise specifically provided, the interest rate assessed on delinquent payments of any taxes or special assessments owing to any political subdivision of the State of Nebraska shall be assessed at a rate of fourteen percent per annum.
Official source. Last verified 2026-10-24.
Exemption savings
Check the exemptions that may fit. A “Yes” does not confirm eligibility; your assessor makes that decision.
Homestead exemption — seniors
2026 age category: 65+ before January 1, 2026. The filing chart's income, home-value and occupancy conditions must also be met; age alone does not establish eligibility.
Possible annual savingsAnswer above
We’ll show the next step for this exemption.
Not tax or legal advice; confirm with your county.
Official eligibility and application
Eligibility source
Individuals who are 65 years of age or older before January 1, 2026.
Official source. Last verified 2026-10-24.
Estimates are separate. Do not add them together; eligibility, taxing units and restrictions can overlap.
Is my assessment too high?
Use market value, not assessed or taxable value.
Compared with the county medianAt the median
This compares market values only; being above the county median does not establish overassessment.
Not tax or legal advice; confirm with your county.
Census survey, 2020–2024. Rate = median annual taxes ÷ median home value.
Census taxes paid source
0500000US31109|4204|62|4187|84|4234|97
Official source. Last verified 2026-10-24.
Appeal dates and filing
Published appeal deadline: June 30, 2026 (announced). This date has passed; check the official office for the current cycle.
Published appeal window: June 1, 2026 through June 30, 2026. This window has passed; check the official office for the current cycle.
How to file: County Clerk, for the Board of Equalization
State guidance: For valuation protests due June 30, TERC appeal is generally due August 24 unless the protest-hearing deadline was extended.
Official appeal source. Last verified 2026-10-24.
Official appeal source. Last verified 2026-10-24.
Official appeal source. Last verified 2026-10-24.
Official appeal source. Last verified 2026-10-24.
Official appeal source. Last verified 2026-10-24.
Compare counties
Compare the same home value in up to four counties.
Starts at the county’s Census median: $275,200. Change it to your best estimate.
Estimated annual differenceAdd a place
Enter another ZIP, city or county to compare estimated annual bills.
Not tax or legal advice; confirm with your county.
Not tax or legal advice; confirm with your county. How these estimates work.
A reminder before penalties
Choose your county for email reminders 14 and 3 days before verified last penalty-free payment dates, or due dates when no later cutoff is verified. Announced and statutory dates from official sources qualify. Confirm your email to join. Unsubscribe in one click.
Related counties in the same Census area
Lincoln, NE (Metropolitan Statistical Area). Census delineation, verified October 24, 2026.
Source membership row
30700 | Lincoln, NE | Metropolitan Statistical Area | Lancaster County | Nebraska | 31 | 109
Updated , from cited verification dates. Individual sources may have earlier checks.