Nebraska Documentary Taxes

When you close on a land sale in Nebraska, one of the taxes you’ll encounter is the documentary stamp tax, a state transfer tax imposed on the transfer of real estate. This tax is required when the deed is presented for recording with the county Register of Deeds, and it’s based on the value of the property being transferred — typically the full purchase price or market value if the sale involves nominal consideration. The documentary stamp tax is calculated at about $2.32 for every $1,000 of property value (or fraction thereof), with the amount affixed as a “stamp” on the deed to show that the tax has been paid before recording. This tax is generally paid by the seller as part of closing costs unless otherwise negotiated in the purchase agreement.

The purpose of documentary stamps is to generate revenue for state and county funds and to ensure that real estate transfers are properly documented in public records. Many deeds are presumed taxable under Nebraska law unless a specific statutory exemption applies — such as transfers between spouses, certain family transactions, or transfers into some trusts — and the deed or accompanying paperwork must clearly indicate if an exemption is claimed. Because documentary stamps are a state requirement tied to transferring title, the title company or closing agent will typically calculate this amount, collect it at closing, and ensure the deed is stamped and recorded correctly so that the buyer takes clear, marketable title.