1. Who pays the Nebraska documentary stamp tax on a deed?
Answer & explanation
Answer: A. 76-901 imposes the tax on the grantor executing the deed.
closing
Nebraska Documentary Stamp Tax
Nebraska's tax on deed transfers (Neb. Rev. Stat. 76-901), paid by the grantor (seller) when the deed is presented to the register of deeds. The rate is charged per $1,000 of value or fraction, and value includes liens the buyer assumes. The rate is $3.32 per $1,000 for transfers from July 18, 2026; it was $2.25 until September 2, 2025 and $2.32 until July 17, 2026, with a scheduled step to $2.32 on January 1, 2032.
- Exam tip
- Round up to the next whole $1,000 before multiplying, and use the current $3.32 rate, not the $2.25 found in older materials.
- Example
- A home sells for $264,450: round up to 265 thousand; 265 x $3.32 = $879.80, paid by the seller.
Related terms & state variants
Sources
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Last verified: 2026-10-23