Nebraska Form 521: Real Estate Transfer Statement (2025) — When You Need It & How to Avoid Recording Rejections
Sep 23
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Updated Sept. 23, 2025
What this post covers
If you’re recording a deed, land contract, or memorandum of contract in Nebraska, you’ll almost always need Form 521 — Real Estate Transfer Statement. This post explains when Form 521 is required, how to complete it, how it ties to Documentary Stamp Tax, the page-format rules county registers of deeds enforce, and the top mistakes that trigger rejections—with a clean checklist you can use at closing. Nebraska Department of Revenue+1
Answer in 30 seconds (what to do)
Bring a completed Form 521 whenever you record a deed/land contract. Grantee (or agent) signs the form. The register of deeds cannot record without it.
Calculate Documentary Stamp Tax (or claim a valid exemption) and make sure the amount/exemption code appears consistently on the deed and Form 521.
Meet page-format rules: first page needs a blank 3" × 8½" space at the top, proper margins, return address, and document title, or the county will add a cover page/fee, or reject.
What is Nebraska Form 521?
Form 521 — Real Estate Transfer Statement is the statewide form you file with the county register of deeds at the same time you present your deed or similar instrument. It captures parties, consideration/exemptions, legal descriptions, and property classifications. If the grantee fails to furnish a completed Form 521, the register of deeds must not record the document.
Who signs?
The grantee/purchaser or the grantee’s authorized agent.
When required?
With deeds, land contracts, memoranda of contract, and certain death-related transfers, titles are recorded to change ownership. (Counties uniformly expect it with deeds.)
How Form 521 ties to the Documentary Stamp Tax
Nebraska’s Documentary Stamp Tax is collected by the register of deeds at recording. Form 521 is used to determine the tax or exemption and to affix/complete the stamp. If taxable, the tax is based on full actual consideration or current market value (for certain non-cash transfers). If exempt, you’ll cite the correct exemption and provide any required certificate.
Pro tip: Match your consideration/exemption on the deed, Form 521, and any exemption certificate. Mismatches are a common rejection reason.
Page-format rules (why good deeds get rejected)
Nebraska law and county practice require specific formatting:
Top margin: A blank 3" × 8½" space at the top of page 1 for recording data.
Margins: Typically 1" on sides and bottom; return address and document title directly below the 3" top space.
Paper/print: Standard size and legibility requirements. Miss any of these, and the county may add a cover page and fee, or reject.
Step-by-step: Completing Form 521 correctly
Grantor/Grantee names & addresses — match the deed exactly. PO boxes are fine for mailing; use physical situs for property address.
Legal description — copy verbatim from the deed or title commitment; include lot/block, subdivision, section-township-range, or metes-and-bounds as applicable.
Property classification — check the appropriate residential, agricultural, commercial/industrial boxes (and mobile/manufactured housing, if applicable).
Consideration & financing — enter price and terms truthfully; if non-cash (gift, trade, estate distribution), provide required details or the current market value basis.
Documentary Stamp Tax — compute the tax or cite the correct exemption (and attach any required Certificate of Exemption).
Signatures — the grantee or authorized agent signs and dates the form. Some counties will not accept “to be provided later.”
Submit with deed — present the original notarized deed, Form 521, and fees/tax to the register of deeds in the property’s county.
Quick Comparison: When Do You Need Form 521?
Recording situation | Form 521 required? | Notes |
Warranty/special warranty/quitclaim deed | Yes | Always bring a completed 521. |
Land contract / memorandum of contract | Yes | Use 521 to compute/claim doc stamp. |
Death certificate recorded to transfer title (e.g., TOD) | Often yes | Counties and DOR guidance expect 521 where the recording affects a title change. |
Personal rep / trustee deed from an estate or trust | Yes | Ensure exemption or consideration matches deed language. |
Top reasons counties reject filings (and how to fix them)
Missing 3" × 8½" top space / wrong margins → Fix the layout or accept a cover-page fee; better to fix the deed before recording.
No or incomplete Form 521 → Bring a fully completed and signed 521; the register cannot record without it.
Consideration/exemption mismatch (deed vs. 521 vs. certificate) → Make all three match; re-print if needed.
Legal description errors → Copy the exact legal; attach an exhibit if space is tight.
Acknowledgment/notary defects → Ensure a proper Nebraska acknowledgment, correct names, and notary details.
Mini-FAQ
Who files Form 521—buyer or seller?
The grantee/purchaser or authorized agent files it with the register of deeds when the deed is presented for recording.
Where do I get the latest Form 521?
From the Nebraska Department of Revenue (Property Assessment Division); counties also link to it. Always use the current version.
Do I need Form 521 for every county?
You file one Form 521 with the county where the property sits (or in each county if a deed covers parcels in multiple counties). Counties uniformly require it with deeds.
What if my deed is exempt from the Documentary Stamp Tax?
Claim the correct exemption on Form 521 and, when required, attach the Certificate of Exemption prescribed by DOR.
Copy-and-use closing checklist
☐ Latest Form 521 printed and completed
☐ Grantee (or agent) signature on 521
☐ Consideration / exemption consistent on deed + 521 (+ any certificate)
☐ Legal description verified against title commitment
☐ 3" × 8½" top space + margins + return address + document title on page 1
☐ Notary acknowledgment correct
☐ Fees & Documentary Stamp Tax ready for the register of deeds
Bottom line / Next step
In Nebraska, Form 521 is your ticket to record—and clean page formatting keeps you out of the rejection pile. If you want a second set of eyes, Midwest Ag Law drafts and reviews deeds, completes Form 521/Doc Stamp, and records statewide so your transfer clears the first time. Book a Planning Session and we’ll prep everything you need.
Meta title (≤60c): Nebraska Form 521: Real Estate Transfer Statement (2025)Meta description (≤160c): Nebraska Form 521 guide—when it’s required, how to complete it, Documentary Stamp Tax, 3"×8½" margin rule, and a checklist to avoid recording rejections.
Sources:
https://revenue.nebraska.gov/about/forms/pad-forms
https://revenue.nebraska.gov/PAD/documentary-stamp-tax
https://nebraskalegislature.gov/laws/statutes.php?statute=76-214
https://nebraskalegislature.gov/laws/statutes.php?statute=76-901
https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/doc_exmpt.pdf
https://nebraskalegislature.gov/laws/statutes.php?statute=23-1503.01
