Nothing in this chapter shall be considered as exempting any real or personal property from levy and sale for taxes.
§ 25-1555.Exemptions; not applicable to tax sales.
Article 15: Execution, Exemptions, and Foreign Judgments · Not amended since original codification · Last verified July 22, 2026
In one sentenceNone of the property exemptions found in this chapter protect real or personal property from being levied on and sold to collect unpaid taxes.
Full Text of § 25-1555
Source
R.S.1867, Code § 524, p. 484; R.S.1913, § 8102; C.S.1922, § 9038; C.S.1929, § 20-1556; R.S.1943, § 25-1555.
Plain-English Summary
Section 25-1555 draws a firm line around the exemptions found elsewhere in chapter 25. Those exemptions — the general personal property exemption, the itemized exemptions for household goods, tools, and a vehicle, and the wage protections — shield a debtor’s property from private creditors and ordinary money-judgment collection. They do not shield property from taxes. Nothing in the chapter exempts real or personal property from levy and sale to collect unpaid taxes.
The distinction reflects a basic difference in purpose: the exemption statutes protect a debtor from private collection efforts, while tax collection operates under its own authority and is not limited by these provisions.
Frequently Asked Questions
Can I use my personal property exemption to stop a tax sale in Nebraska?
No. Section 25-1555 states that nothing in chapter 25 exempts property from levy and sale for taxes.
Does the five-thousand-dollar personal property exemption protect me from unpaid property taxes?
No. That exemption, and the others in this chapter, do not extend to tax levies and sales.
Why don’t the chapter’s exemptions apply to tax debts?
The exemptions are built to protect debtors from private creditors collecting on money judgments, not from the government’s separate authority to collect unpaid taxes.
Does this exclusion cover the wage garnishment protections in section 25-1558 too?
Section 25-1555 applies broadly to the chapter, and section 25-1557 separately confirms that state or federal tax debts fall outside the wage garnishment limits.
Is Nebraska’s treatment of tax debts under these exemptions unusual?
No. Excluding tax collection from general debtor exemptions is a common feature of exemption statutes, reflecting the government’s distinct authority to collect taxes owed.
Source & verification. Section text and the amendment-history citation are
reproduced verbatim from the Nebraska Legislature, Revisor of Statutes, enacted by the
Nebraska Legislature. Last verified July 22, 2026. ·
Official source
Also known as: nebraska exemption does not apply to tax saledoes exemption protect against property taxes nebraskatax levy exemption nebraska statuteunpaid taxes exempt property nebraskachapter 25 tax sale exception