Deputy County Clerk
Payroll, Marriage Licenses
Register of Deeds
Schedule of recording fees as set forth in §33-109: See Filing Fees
TYPES OF DOCUMENTS FILED
Deeds, Mortgages, Contracts, Assignments, Releases/Reconveyances, Affidavits, Construction Liens, Lis Pendens, Death Certificates, etc.
As set forth in §23-1503.1: Effective 8-27-11 a 3" x 8 1/2" space at the TOP of the FIRST PAGE of each instrument for recording shall be left blank for recording information ONLY and 1” side and bottom margins. If this space is not provided, the Register of Deeds is authorized to attach an extra sheet of paper to the instrument, placing it as the first page, and charge an additional $5.00 in recording fee. Note: Taping to an 8 1/2" x 11" document to create sufficient space is not permitted.
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 per thousand dollars of actual purchase price on transactions that are not exempt under state statute. If the property transfers for nominal consideration, documentary stamp tax will be collected on assessed value.
Effective January 1, 2013 LB 536 - Nebraska Uniform Real Property Transfer on Death Act
Effective January 1, 2013 any Certified Copy of a Death Certificate filed with the Register of Deeds office will also have to have a Form 521 filled out.
Also, the Neb. Rev. Stat. 76-902 Tax; exemptions list has changed
effective January 1, 2013
For more information please review the following: Legal Directives from the Department of Revenue http://www.revenue.ne.gov/PAD/legal/directives/dir12-02.pdf
Real Estate Transfer Statement Form 521
The Nebraska Department of Revenue requires the Register of Deeds office to collect a documentary-stamp tax when a deed and death certificate is presented for recording. A Form 521 (transfer statement) must be completed for all deeds, memoranda of contracts and/or land contracts. Transfer statements, as a fillable form, are available at Form 521.
CERTIFIED COPIES: $1.50 for each page of the copy.