Deb Benton |
402-987-2166 Register of Deeds Office Clerk |
Cherie Conley |
Clerk / Election Commissioner / Register of Deeds402-987-2130 |
Paola Ledesma |
Deputy County Clerk 402-987-2129 |
RECORDING FEES
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.
SPACE REQUIREMENT
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.
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.
Documentary Stamp Tax Computation Table
Documentary Stamp Tax Exemptions Chart
Documentary Stamp Tax Rate History
CERTIFIED COPIES: $1.50 for each page of the copy.
