Neb. Rev. Stat. §§ 77-1785
Current with changes through the 2024 First Special Legislative Session
Whenever residential real property is sold, the property taxes due on such real property for the year in which the sale occurred shall be prorated based on the number of days the buyer and seller owned the property during such year, unless the buyer and seller have agreed to a different proration of such property taxes.
Neb. Rev. Stat. §§ 77-1785