DISCLAIMER: For informational and educational purposes only. Nothing here is legal advice, a title opinion, or a commitment to insure, and no attorney-client relationship is created. No one may rely on this content for any transaction or legal decision. Coverage is governed solely by the terms of an issued policy or commitment, and requirements vary by state and underwriter. Consult your own attorney and underwriter. Views are my own and not those of my employer.

Title in a Minute with Shawn Tidwell

State Library

Nebraska

Mechanics' liens, recording formalities, future advances, subdivision rules, title premiums and recording taxes in Nebraska, in plain English with statute cites. Last researched Oct 2026.

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Title in a Minute · www.titleinaminute.com/library/states/nebraska · Printed reference copy.

DISCLAIMER: For informational and educational purposes only. Nothing here is legal advice, a title opinion, or a commitment to insure, and no attorney-client relationship is created. No one may rely on this content for any transaction or legal decision. Coverage is governed solely by the terms of an issued policy or commitment, and requirements vary by state and underwriter. Consult your own attorney and underwriter. Views are my own and not those of my employer.

Key quirkAdvances on a prior-recorded construction loan keep priority even with knowledge of a lien.

Nebraska at a Glance

Topic Nebraska answer Where it comes from
Lien recording Recorded within 120 days after the claimant's final furnishing Neb. Rev. Stat. § 52-137(1)
Attachment With an effective notice of commencement, liens attach as of the notice; otherwise at visible commencement or recording Neb. Rev. Stat. § 52-137(2), (3)
Priority Lien treated like a purchaser who recorded when it attached Neb. Rev. Stat. § 52-139(1)
Construction advances Prior-recorded construction loan advances for the agreed improvements keep priority, even with knowledge of the lien Neb. Rev. Stat. § 52-139(3)
Duration Enforceable 2 years after recording; 30-day demand can shorten it Neb. Rev. Stat. § 52-140
Deed transfer tax Documentary stamp tax $3.32 per $1,000 for transfers before Jan. 1, 2032 ($2.32 after); grantor pays; Form 521 required Neb. Rev. Stat. §§ 76-901, 76-214
Mortgage/indebtedness tax None (no state statute)
Future advances Mortgages and trust deeds secure advances from filing; optional advances after written notice of a later lien are junior Neb. Rev. Stat. §§ 76-238.01, 76-1002
Title premium regulation Rates filed and approved before use; forms filed (30-day deemer) Neb. Rev. Stat. §§ 44-1997, 44-1998

1. Mechanic's Lien Rules

Plain English

Nebraska's Construction Lien Act ties priority to a recorded notice of commencement. A claimant must record its lien within 120 days after its final furnishing. If a notice of commencement is in effect when the lien is recorded, the lien attaches as of the date the notice was recorded, even if work visibly started earlier. With no notice of commencement, the lien attaches at the earlier of visible commencement or recording. A lien's priority is as if the claimant were a buyer who recorded at the time the lien attached. Advances under a prior-recorded construction loan to pay for the agreed improvements keep priority even if the lender knows a lien has attached. A lien stays enforceable for 2 years, but an owner or lender can send a 30-day demand to sue.

Key Rules

Recording (Neb. Rev. Stat. § 52-137(1)). 120 days after final furnishing.

Attachment (Neb. Rev. Stat. § 52-137(2)-(5)). Notice of commencement controls; visible commencement defined.

Notice of commencement (Neb. Rev. Stat. § 52-145). Signed by the contracting owner; lasts 1 year if no duration is stated (a stated duration under 6 months becomes 6 months); can be extended by recording a continuation statement before it lapses.

Priority (Neb. Rev. Stat. § 52-139). Purchaser-for-value rule; protected construction, protective, and payoff advances; protected buyers take free of unrecorded liens.

Duration and demand (Neb. Rev. Stat. § 52-140). 2 years; 30-day demand.

Practice Points

  1. Check for a recorded notice of commencement on every construction deal; it sets the lien date.
  2. Construction loans: record the loan before the notice of commencement or visible start.
  3. Use the 30-day demand to clear stale liens.

Citations

2. Execution and Notarization Requirements for Recording

Plain English

Nebraska deeds are acknowledged and recorded with the county register of deeds, along with a Real Estate Transfer Statement (Form 521). The documentary stamp tax is paid by the grantor: $3.32 per $1,000 of value for transfers before Jan. 1, 2032, dropping to $2.32 after that (as amended effective July 18, 2026). Deeds are presumed taxable unless an exemption under § 76-902 appears. Recorded instruments take effect against creditors and later good-faith purchasers without notice only from delivery to the register of deeds, and an unrecorded instrument is void against a later purchaser without notice who records first (§ 76-238). The grantee must file the transfer statement when the deed is presented, or the register won't record the deed (§ 76-214). Nebraska's Online Notary Public Act (§§ 64-401 to 64-420) lets a commissioned notary who registers with the Secretary of State perform online notarizations.

Key Rules

  • Documentary stamp tax (Neb. Rev. Stat. § 76-901). Grantor pays; rate as above.
  • Exemptions (Neb. Rev. Stat. § 76-902).
  • Recording act (Neb. Rev. Stat. § 76-238). Effective against creditors and later good-faith purchasers without notice from delivery for recording; race-notice.
  • Transfer statement (Form 521) (Neb. Rev. Stat. § 76-214). Filed by the grantee; no statement, no recording.
  • Online notarization (Neb. Rev. Stat. §§ 64-401 to 64-420). Online notary must hold a Nebraska commission, complete the required education, and register (§ 64-403).

Practice Points

  1. Use the current $3.32 rate for transfers after July 18, 2026.
  2. Claim exemptions on the face of the deed or with proof.
  3. Include Form 521 with every deed.

Citations

3. Securing Future Advances

Plain English

Nebraska mortgages (§ 76-238.01) and trust deeds (§ 76-1002) may secure optional future advances in any amount unless the instrument states a maximum, and advances to protect the security (taxes, insurance, prior liens) are secured even above a stated maximum. Everything secured has priority from filing. But an optional advance made after the lender receives written notice (by certified mail) of a later-recorded lien is junior to that lien. The borrower can also record a notice limiting future advances.

Key Rules

  • Mortgages (Neb. Rev. Stat. § 76-238.01).
  • Trust deeds (Neb. Rev. Stat. § 76-1002).
  • Construction liens (Neb. Rev. Stat. § 52-139(2), (3)). Advances made with knowledge of an attached lien lose priority, except protected advances.

Practice Points

  1. Junior lenders: send the certified-mail notice to the first lender.
  2. HELOC payoffs: have the borrower record the limiting notice or get a freeze.
  3. Construction draws: check for recorded liens before each draw.

Citations

4. Subdivision Statutes and Regulations

Plain English

Nebraska cities and counties regulate subdivisions under their planning statutes. First- and second-class cities and villages set platting rules by ordinance, and plats within their jurisdiction need approval (§ 19-916). In unincorporated areas, the county board must approve a subdivision before land is platted into lots, with exceptions for the Niobrara scenic river corridor and areas under municipal zoning (§ 23-373).

Key Rules

  • Cities of the first and second class and villages (Neb. Rev. Stat. § 19-916). Platting by ordinance; approval required.
  • Counties (Neb. Rev. Stat. § 23-373). County board approval before subdividing in unincorporated areas.

Practice Points

  1. New lot? Get the approved, recorded plat.
  2. Read dedications and plat notes.
  3. Check annexation and extraterritorial jurisdiction.

Citations

5. Title Premium Rates

Plain English

Policy forms, including standard endorsements and commitments, are filed and approved or deemed approved after 30 days. Title insurers must provide closing protection when their agents handle closings; the fee must be approved and kept entirely by the insurer.

Key Rules

  • Rates (Neb. Rev. Stat. § 44-1997). Filed and approved.
  • Forms (Neb. Rev. Stat. § 44-1998). 30-day deemer, extendable 30 days.
  • Closing protection (Neb. Rev. Stat. §§ 44-1978 et seq., 44-19,106 et seq.; NDOI guidance IGD-C12, Oct. 20, 2022). Required when the insurer or its agent handles escrow, settlement or closing; fee approved by NDOI and kept entirely by the insurer.

Practice Points

  1. Quote only from the company's approved Nebraska rates.
  2. Never split the CPL fee with the agent.
  3. Use only approved forms and exceptions.

Citations

6. Recording Taxes & Fees on Deeds and Mortgages

Plain English

Nebraska's documentary stamp tax is $3.32 per $1,000 of value, paid by the seller. The rate went up under LB 1067 (2026), effective July 18, 2026, and drops to $2.32 for transfers on or after January 1, 2032. A Real Estate Transfer Statement (Form 521) goes with each deed. Nebraska has no mortgage tax.

Key Rules

(a) Deed transfer, conveyance or excise tax

  • Rate. $3.32 per $1,000 or fraction for transfers before Jan. 1, 2032, then $2.32 (§ 76-901, as amended by LB 1067 (2026), effective July 18, 2026).
  • Who pays. The grantor.
  • Form 521 (§ 76-214).

(b) Mortgage, indebtedness or intangible tax

  • None. Nebraska has no mortgage, indebtedness or intangible tax on recording a mortgage or deed of trust, so future advances, credit lines, refinances and modifications carry no state recording tax (only recording fees).

(c) Other recording taxes and fees

  • Register of deeds fees (§ 33-109). $10 for the first page and $6 for each additional page.

Practice Points

  1. Worked example. A $400,000 sale: $1,328.
  2. Use the new rate for transfers on or after July 18, 2026 (LB 1067's effective date).

Citations

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