Nebraska Surplus Funds Laws
How mortgage foreclosure surplus, tax sale surplus and unclaimed funds work in Nebraska.
Mortgage foreclosure surplus
Neb. Rev. Stat. § 25-2146 directs a judicial foreclosure sale surplus into court for the defendant or other person entitled to it, subject to court order. Section 77-1916 applies that distribution rule to judicial tax foreclosure; it is not the primary mortgage statute. Section 25-2146 sets no fixed owner application cutoff. Request disbursement in the foreclosure case promptly; property redemption and any civil limitations period are separate questions.
Tax sale surplus
Neb. Rev. Stat. § 77-1916 governs surplus after a judicial tax foreclosure sale. For a treasurer’s-deed route, § 77-1838, as amended effective April 17, 2026, requires payment of the prior owner’s surplus equity after the deed is recorded. Under § 77-1838 the tax-deed grantee must pay the prior owner within 30 days after recording the deed; that is the payer’s deadline, not an owner filing cutoff. In a judicial sale, § 77-1916 sends surplus to court for distribution under § 25-2146.
Unclaimed funds
Nebraska Uniform Disposition of Unclaimed Property Act, Neb. Rev. Stat. §§ 69-1302 et seq.; § 69-1318 governs owner claims to the State Treasurer. Section 69-1318 states no fixed initial owner-claim cutoff. A claim is submitted to the State Treasurer with proof of entitlement.
Statute text
Links to the statutes referenced in our research. These may be third-party copies of older code editions, so check the current official code before relying on them.


