Nebraska imposes a transfer tax on the grantor/seller of most deeds transferring title to or a beneficial interest in real estate. In 2025 the Legislature increased the transfer tax from $2.25 per thousand of value or fraction thereof to $2.32. The increased rate applies starting on September 3, 2025. While the increase is not a large increase, if you are a seller and can close a sale and record the deed before September 3, you will save a small amount on the transfer tax.