Nebraska § 76-901 - Tax on grantor; rate.

§ 76-901. Tax on grantor; rate.

There is hereby imposed a tax on the grantor executing the deed as defined in section 76-203 upon the transfer of a beneficial interest in or legal title to real estate at the rate of three dollars and thirty-two cents for each one thousand dollars value or fraction thereof for transfers before January 1, 2032, and at the rate of two dollars and thirty-two cents for each one thousand dollars value or fraction thereof for transfers on or after January 1, 2032. For purposes of sections 76-901 to 76-908, value means (1) in the case of any deed, not a gift, the amount of the full actual consideration thereof, paid or to be paid, including the amount of any lien or liens assumed, and (2) in the case of a gift or any deed with nominal consideration or without stated consideration, the current market value of the property transferred. Such tax shall be evidenced by stamps to be attached to the deed. All deeds purporting to transfer legal title or beneficial interest shall be presumed taxable unless it clearly appears on the face of the deed or sufficient documentary proof is presented to the register of deeds that the instrument is exempt under section 76-902.