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NE Documentary Stamp Tax
Nebraska Documentary Stamp Tax Law
The documentary stamp tax is a tax imposed on the grantor executing a deed for the privilege of transferring beneficial interest in or legal title to real estate. The rate of tax is $2.25 for each one thousand dollars value or fraction thereof, of the real estate transferred.
All deeds are presumed taxable unless it clearly appears on the face of the deed or sufficient documented proof is presented to the Register of Deeds that the instrument is exempt under section 76-902. You may view the list of exceptions here (Adobe Acrobat format).
The Register of Deeds retains fifty cents from each two dollars and twenty-five cents collected to be deposited in the County General Fund with the remainder being remitted to the State Treasurer who shall credit one dollar twenty cents to the Affordable Housing Trust Fund, twenty-five cents to the Homeless Shelter Assistance Trust Fund, and thrity cents to the Behavioral Health Services Fund.
To view the latest documentary stamp tax computation table, click here (Adobe Acrobat format).
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