Recording Requirements

Documentary Stamp Tax

(Effective July 1, 2005, LB 40)

Documentary Stamp Tax on deeds: $2.25 per thousand dollars of actual purchase price on transactions which are not exempt under state statute.  If the property transfers for nominal consideration, documentary stamp tax will be due on the assessed value.

Real Estate Transfer Statement (Form 521) is available at https://revenue.nebraska.gov/sites/default/files/doc/pad/forms/521_Real_Estate_Transfer_Statement.pdf as a fillable form. These are required with every deed or document transferring ownership.

A list of exemptions (under #25) is available at https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/doc_exmpt.pdf

Register of Deeds WILL NOT accept a deed for recording unless items 1 through 27 are properly completed and a Real Estate Transfer Statement, Form 521 is signed. Please follow the “Instructions” on back of Form 521 for specific instructions per item number.

Filing Fees

(Effective Jan. 1, 2013, LB14, Rev. Stat. 33-109)

First page: $10.00
Each additional page: $6.00

The above fees are required for ALL documents filed in the Register of Deeds’ office, except for the following NO-FEE documents:

  • Federal Tax Lien Termination;
  • State Tax Lien Termination; and
  • Uniform Commercial Code (UCC) Termination.

UCC Financing Statements (Original, Amendment, Continuation)

  • Document (no page limitation) = $14.00
  • Termination = NO FEE

FEDERAL and STATE TAX LIENS: The Register of Deeds office will ONLY record tax liens received from the Nebraska Secretary of State’s office.

Space Requirements

(Effective August 27, 2011, LB 254)

Recording Space Requirements:  3” X 8 ½” on top of page 1

  • Shall contain a Blank Space at the top of the First Page which is at least 3 inches “No attachment or affirmation shall be used in any way to cover any information or printed material on the instrument.” (Example-Nothing may be taped or stapled to an instrument).

Every Instrument presented for recording shall have on the first page BELOW the 3 inch margin A return Address and the Title of the Document.

Margin Requirements:  1” on both vertical sides, and 1” on the bottom.  This applies throughout the document.

Instrument Requirements:

  • At least 8 ½” X 11”, and no larger than 8 ½” X 14”
  • Shall be printed, typewritten or computer generated in black Ink
  • White Paper, of not less than 20lb weight
  • Must be legible (handwritten documents will not be accepted)
  • Each Signature on an instrument shall be in black or dark blue ink
    • Names of each party shall be typed, printed, or stamped beneath the original signature.
  • Stamps shall not cover or interfere with any part of the instrument.
  • Font size at least 8 point

Exceptions to the Rule:

  • Instruments signed before the effective date of this bill (August 27, 2011)
  • Instruments executed outside of the U. S.
  • Certified copies from governmental agencies (Death Certificates)
  • Instruments signed by an incapacitated or deceased person at the time of recording.
  • Instruments formatted to meet court requirements
  • State & Federal Tax Liens
  • UCC Instruments
  • Plats, Surveys, etc.
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