Nebraska Statewide Rule

Nebraska HOA & Condo Assessment Liens (Neb. Rev. Stat. § 76-874)

Some RestrictionsApplies statewide across Nebraska (2026)

Key Facts

Condo lien statute: Neb. Rev. Stat. § 76-874 (Nebraska Condominium Act)
General HOA act: None: declaration + Nonprofit Corporation Act (§ 21-1901+)
Lien priority: Behind a first mortgage recorded before the lien notice and tax liens
Super-lien: No six-month super-priority over a first mortgage
Enforcement deadline: Lien extinguished if not enforced within three years

Last verified: August 20, 2026

Summary

Nebraska has no general HOA assessment statute. For condominiums, the Nebraska Condominium Act gives the association a lien for unpaid common expenses that may be foreclosed like a mortgage (Neb. Rev. Stat. § 76-874). For ordinary planned-community HOAs, lien and foreclosure power comes only from the recorded declaration plus the Nonprofit Corporation Act.

Lien for assessments. (a) The association has a lien on a unit for any assessment levied against that unit from the time the assessment becomes due and a notice containing the dollar amount of such lien is recorded in the office where mortgages are recorded. The association's lien may be foreclosed in like manner as a mortgage on real estate but the association shall give reasonable notice of its action to all lienholders of the unit whose interest would be affected. Unless the declaration otherwise provides, fees, charges, late charges, and interest charged pursuant to subdivisions (a)(10), (a)(11), and (a)(12) of section 76-860 are enforceable as assessments under this section. If an assessment is payable in installments, the full amount of the assessment may be a lien from the time the first installment thereof becomes due. (b) A lien under this section is prior to all other liens and encumbrances on a unit except (i) liens and encumbrances recorded before the recordation of the declaration, (ii) a first mortgage or deed of trust on the unit recorded before the notice required under subsection (a) of this section has been recorded for a delinquent assessment for which enforcement is sought, and (iii) liens for real estate taxes and other governmental assessments or charges against the unit. The lien under this section is not subject to the homestead exemption pursuant to section 40-101 .

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Full Breakdown

Nebraska enacted the UCIOA-based Condominium Act (Neb. Rev. Stat. § 76-825 et seq.) but no comprehensive act for non-condo HOAs, which run on their recorded declaration and the Nebraska Nonprofit Corporation Act (§ 21-1901 et seq.). For condos, § 76-874 creates a lien once the assessment is due and 'a notice containing the dollar amount of such lien is recorded.' The lien 'may be foreclosed in like manner as a mortgage on real estate,' but it is 'prior to all other liens and encumbrances on a unit except' pre-declaration encumbrances, 'a first mortgage or deed of trust on the unit recorded before the notice,' and tax liens. Unlike standard UCIOA, Nebraska gives the lien no six-month super-priority over a first mortgage. The lien is extinguished unless enforced within three years, and the prevailing party recovers costs and reasonable attorney's fees.

Violations & Penalties

Condominiums: a recorded lien foreclosable like a mortgage in district court, plus costs and reasonable attorney's fees to the prevailing party (§ 76-874); the lien dies if not enforced within three years. Planned-community HOAs: only the lien and foreclosure remedy written into the recorded declaration, enforced as a contract.

Frequently Asked Questions

Can a Nebraska HOA foreclose on my home for unpaid dues?

For a condominium, yes. Neb. Rev. Stat. § 76-874 lets the association foreclose its assessment lien 'in like manner as a mortgage on real estate.' For an ordinary planned-community HOA, Nebraska has no general lien statute, so any lien and foreclosure power exists only if your recorded declaration creates it.

Does a Nebraska condo lien jump ahead of my mortgage?

No. Section 76-874 makes the assessment lien junior to 'a first mortgage or deed of trust on the unit recorded before the notice.' Nebraska did not adopt the six-month super-priority found in many other states, so a recorded first mortgage outranks the association.

Is there a deadline for a Nebraska condo association to enforce its lien?

Yes. Under § 76-874 the lien 'is extinguished unless proceedings to enforce the lien are instituted within three years after the full amount of the assessments becomes due.'

Sources

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