2026 Property Tax Due Dates
May 1
Full due
Delinquent after: May 1
September 1
Second half
Delinquent after: September 1
Payment Methods
Online, Mail, In-Person
Polk County Treasurer
Treasurer
Shauna Drozd
Phone
(402) 747-5441Fax
(402) 603-5192
Mailing Address
PO Box 315
Office Hours
How to Pay
Online
Pay using credit card or e-check
By Mail
Mail check payable to Polk County Treasurer — PO Box 315
In Person
Visit the Treasurer's office — 400 Hawkeye St, Osceola NE 68651, Mon-Fri 8am - 5pm
About Property Taxes in Nebraska
Nebraska property taxes are administered at the county level. All property is assessed at 100% of actual value (market value) as of January 1 each year. Nebraska conducts annual assessments, with values updated each year. Property taxes in Nebraska are among the higher burden states in the Midwest, as the state relies heavily on property taxes to fund schools and local government. Tax bills are mailed in the fall and are payable in two installments.
Payment & Assessment
Nebraska property taxes are paid in two equal installments: First half: Due April 1 (delinquent after May 1) Second half: Due August 1 (delinquent after September 1) A 14% annual interest rate applies to delinquent taxes. Most counties offer online payment. Contact your county treasurer for payment options.
Statewide framework for Nebraska. Your county's specific rates and deadlines are shown above.
Other Counties in Nebraska
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Due dates shown are for reference only. Contact your county treasurer's office to confirm official deadlines before making payments.