The Property Assessment Division has issued a new directive for County Clerks/Registers of Deeds and for the Nebraska Assessor Reference Manual:

Directive 12-2 Deeds to Trustees - Documentary Stamp Tax for Trusts and Certificate of Exemption.

The directive provides guidance on real estate transfers involving trusts, as they relate to documentary stamp tax and inludes a link to a revised Certificate of Exemption.

Please update your Assessor Reference Manual accordingly.

All information related to the Manual is available on the Division's website under Legal Information.

If you have any questions, please contact the Policy/Legal Section of the Property Assessment Division.