Nebraska Transfer on Death Deed

Introduction

Key Things to Know

1. 1

   In Nebraska a transfer on death deed is a deed you record while alive that names a beneficiary to receive your real property automatically at your death, without probate. Nebraska authorizes it under the Nebraska Uniform Real Property Transfer on Death Act (Neb. Rev. Stat. 76-3401 to 76-3424).

2. 2

   During your life the deed has no effect on your ownership. You keep full control and can sell, mortgage, or revoke it, and the beneficiary has no interest until you die.

3. 3

   The deed must be signed by you and attested in writing by two or more disinterested witnesses, and your signature and the witnesses' signatures must be made before a notary or other officer authorized to administer oaths (Neb. Rev. Stat. 76-3409). This witness rule is unusual among transfer on death deed states.

4. 4

   A disinterested witness is a person who is not a designated beneficiary or an heir, child, or spouse of a designated beneficiary (Neb. Rev. Stat. 76-3402).

5. 5

   The deed must be recorded within thirty days after you sign it, and before your death, in the office of the register of deeds of the county where the property is located (Neb. Rev. Stat. 76-3410). Missing the thirty day window or failing to record before death defeats the deed.

6. 6

   The deed must contain the statutory warnings about Nebraska inheritance tax and medicaid reimbursement (Neb. Rev. Stat. 76-3410). The beneficiary can be personally liable, up to the value of the property, for those claims and for expenses of administration.

7. 7

   The deed is revocable only by a recorded instrument, a later transfer on death deed, an instrument of revocation, or an inter vivos deed, recorded before your death. A will cannot revoke it (Neb. Rev. Stat. 76-3413).

Nebraska Requirements for Transfer on Death Deed

• Meet the Nebraska TOD Deed Requirements

  Nebraska authorizes the deed under the Nebraska Uniform Real Property Transfer on Death Act (Neb. Rev. Stat. 76-3401 to 76-3424). The deed must name a beneficiary and state that the transfer to the beneficiary is to occur at the death of the transferor.

• Legal Description and Parcel Number

  The full legal description of the property from the current recorded deed, plus the street address and the parcel number. A street address alone is not enough to record the deed with the register of deeds.

• Name the Beneficiary and an Alternate

  The full legal name of the beneficiary who will receive the property at the transferor death, and an alternate beneficiary if the first does not survive. Naming a backup keeps the property out of probate if the first beneficiary dies first.

• Two Disinterested Witnesses and a Notary

  The deed must be signed by the transferor and attested in writing by two or more disinterested witnesses, with the transferor and witness signatures made before a notary (Neb. Rev. Stat. 76-3409). A disinterested witness is not a beneficiary or an heir, child, or spouse of a beneficiary (Neb. Rev. Stat. 76-3402).

• Record Within 30 Days and Before Death

  The deed must be recorded within thirty days after it is executed, and before the transferor death, in the office of the register of deeds of the county where the property is located (Neb. Rev. Stat. 76-3410). Missing the thirty day window defeats the deed.

• Include the Statutory Warnings

  The deed must contain the Nebraska statutory warnings about inheritance tax and medicaid reimbursement (Neb. Rev. Stat. 76-3410). A deed created after September 3, 2025 must also include a property insurance warning.

• Revocation Only by Recorded Instrument

  The deed is revocable only by a recorded later transfer on death deed, an instrument of revocation executed with the same formalities, or an inter vivos deed, recorded before death (Neb. Rev. Stat. 76-3413). A will cannot revoke it.

• Plan for Inheritance Tax and Estate Claims

  The property stays subject to Nebraska inheritance tax, and the beneficiary can be personally liable up to the value of the property for medicaid reimbursement, estate claims, allowances, and administration expenses (Neb. Rev. Stat. 76-3410). The beneficiary also takes the property subject to mortgages and liens.