Nebraska transfer tax: $3.32 per $1,000, charged to the seller

What is the tax and how is it set?

Section 76-901 imposes the tax on “the grantor executing the deed” when legal title or a beneficial interest in real estate is transferred. The rate is a flat amount per $1,000, so there are no brackets and no difference between a house and a vacant lot.

The rate has changed several times, according to the Department of Revenue’s rate history:

Because of the change, older articles and calculators that show $2.25 are out of date for deeds recorded today.

What value is taxed?

“Value” means the full actual consideration paid or to be paid, including the amount of any lien the buyer assumes. For a gift, or a deed with nominal or no stated consideration, value is the property’s current market value (§ 76-901).

The Department of Revenue shows the arithmetic: divide the consideration by 1,000, round up to the next whole number, then multiply by the rate. A sale at $256,732 becomes 257 units, and 257 × $3.32 = $853.24.

Who pays, by law and by custom

By statute, the tax is “on the grantor,” meaning the seller in an ordinary sale. A purchase agreement can allocate the cost differently, but the legal liability sits with the grantor, and the register of deeds will not record the deed until the tax is paid. The sources read for this article do not describe a customary split, so check your contract.

How is it collected?

When a deed is offered for recording, the register of deeds computes the tax and collects it as a condition of recording (§ 76-903). If someone disputes that a transfer is taxable, the deed is not recorded until the disputed tax is paid. The taxpayer can then ask for a refund under § 76-908 or seek a declaratory ruling from the Department of Revenue.

For each $3.32 collected on transfers before 2032, the county keeps 50 cents. The balance goes to the State Treasurer for state housing and related funds, including the Affordable Housing Trust Fund (§ 76-903).

Recording the deed is a separate charge: $10 for the first page and $6 for each additional page (§ 33-109).

Which transfers are exempt?

Section 76-902 lists the exemptions. Among those most relevant to homeowners:

• Deeds between spouses, between ex-spouses to convey rights in property acquired during the marriage, or between parent and child, when there is no actual consideration.
• Deeds to or from the United States, the State of Nebraska or their agencies and subdivisions.
• Deeds that secure or release a debt, such as a deed of trust.
• Tax deeds, deeds of partition and deeds executed under court decrees.
• Deeds of distribution from a personal representative to heirs or devisees, and transfer-on-death deeds.
• Deeds into a trust, if a direct transfer to the beneficiaries would have been exempt, with a signed statement presented to the register of deeds.
• Deeds to a 501(c)(3) nonprofit without actual consideration.

All deeds are presumed taxable unless the deed itself, or documentary proof, shows an exemption applies (§ 76-901).

Examples

The $300,001 row shows the “or fraction thereof” rule: one extra dollar adds a full $3.32.

Is there a city or county transfer tax in Omaha?

The statutes and Department of Revenue pages read for this article describe only the state tax. For any charge specific to Douglas County, ask the Douglas County Register of Deeds. For the full set of costs of a sale, see closing costs in Nebraska, and for the city picture, the Omaha guide. A general walk-through is in closing costs explained.