Bellevue, NE Local Taxes & Fees: Vacancy Tax (2026)
Key Facts
- Initial registration fee
- None for residential or commercial
- Residential penalty fee
- $250 then $500 per 180 days
- Commercial penalty fee
- $500 then $1,000 per 180 days
- Vacancy threshold
- 180 continuous days of vacancy evidence
- Governing section
- Bellevue Code of Ordinances § 19-111, § 19-115
- Appeal window
- 20 calendar days to city council
Summary
Bellevue has no ad valorem vacancy tax, but the City of Bellevue, Nebraska requires owners of vacant residential or commercial property to register with the City Clerk under § 19-111, and § 19-115 layers on escalating fees, starting at $250 for residential property, once the vacancy passes 180 days unresolved.
The owner of a vacant property must register said property with the City Clerk within 30 calendar days of written notice provided to the owner or the owner's resident agent of the existence of the vacant property. ... (A) Residential property. There is no fee for initial registration of vacant residential property. (1) If the owner fails to remedy the vacant property and successfully have it removed from the vacant property registration list within 180 days from the initial registration date, or within 180 days from the initial registration date deadline if the owner fails to register the property, then the owner of a vacant residential property shall be assessed a fee of $250.00, payable to the City of Bellevue. (2) In addition, a supplemental fee of $500.00 will be assessed to the owner of the vacant property for every 180-day period thereafter, until the vacant property is removed from the registration list.
Full Breakdown
A property counts as 'vacant' under § 19-112 once it has shown evidence of vacancy, such as overgrown vegetation, accumulated trash, visible deterioration or graffiti, continuously for 180 days or more. Section 19-109 declares vacant properties a public nuisance under authority the city says derives from Neb. RS § 18-1720, and § 19-110 places a duty on every owner to register once notified. Registration itself carries no upfront fee for residential or commercial property, per § 19-115(A) and (B), but if the owner has not returned the property to compliance and had it removed from the registration list within 180 days, a residential owner owes $250.00 and a commercial owner owes $500.00, with a further supplemental fee, $500.00 for residential and $1,000.00 for commercial, assessed every 180 days after that until the property comes off the list.
Section 19-113 exempts seasonal residences, owners temporarily absent with intent to return, property scheduled for demolition or under a valid building/renovation permit, property tied up in divorce, probate or estate proceedings, property actively marketed for sale, rent or lease, government-owned property, and property damaged by fire or an act of God, in each case only if the property otherwise complies with current city codes. Unpaid fees become a lien on the property under § 19-115(B)(3), and an owner can appeal a vacancy determination to the city council under § 19-118 within 20 calendar days.
Violations & Fines
Missing the 180-day registration or remediation window triggers escalating fees, $250 then $500 every 180 days for residential property and $500 then $1,000 every 180 days for commercial property, under § 19-115. Unpaid fees become a lien on the premises, and separately failing any duty under the article is punishable under § 19-116 by a fine up to $500, with minimums of $200, $300 and $400 for a first, second and third offense.
Frequently Asked Questions
Does Bellevue charge a tax on vacant property?
What counts as a 'vacant' property in Bellevue?
Are any properties exempt from Bellevue's vacant property fees?
Sources & Official References
Other rules in Bellevue
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