Deed Transferring Real Property into Living Trust - Nebraska

This instrument prepared by:
[____________________________________]
[____________________________________]
[____________________________________]

After recording return to:
[____________________________________]
[____________________________________]
[____________________________________]

Send subsequent tax statements to:
[____________________________________] , Trustee
[____________________________________]

Property Tax Parcel / PIN No.: [____________]

SPACE ABOVE THIS LINE RESERVED FOR REGISTER OF DEEDS RECORDING STAMP

QUITCLAIM DEED — TRANSFER TO REVOCABLE LIVING TRUST

State of Nebraska

1. GRANTOR

[GRANTOR FULL LEGAL NAME], [a single person / a married person / husband and wife / wife and husband], whose mailing address is [____________________________________] ("Grantor").

2. GRANTEE / VESTING IN TRUSTEE

[GRANTOR FULL LEGAL NAME], as Trustee of the [TRUST NAME] dated [__/__/____], and any successor trustee then serving under that trust instrument and any amendments to it (collectively, the "Trustee" or "Grantee"), whose mailing address is [____________________________________].

The Property is conveyed to the Trustee to be held, administered, and distributed according to the terms of the [TRUST NAME] dated [__/__/____] (the "Trust"). Title vests in the Trustee and in any successor trustee without the necessity of any further conveyance, in accordance with the powers granted under the Trust and under the Nebraska Uniform Trust Code, Neb. Rev. Stat. § 30-3801 et seq.

3. CONSIDERATION

This conveyance is made for estate-planning purposes only, with no change in beneficial ownership of the Property. It is made without actual consideration — nominal consideration of One Dollar ($1.00) and other good and valuable consideration — the Grantor being the settlor and a present beneficiary of the Trust during the Grantor's lifetime. No sale, purchase, or exchange has occurred.

4. GRANTING CLAUSE

KNOW ALL PERSONS BY THESE PRESENTS, that the Grantor, for and in consideration of the sum stated above, the receipt and sufficiency of which are acknowledged, does hereby REMISE, RELEASE, QUITCLAIM, AND CONVEY unto the Grantee, as Trustee as aforesaid, and to the Grantee's successors in trust and assigns, all of the Grantor's right, title, and interest in and to the following described real property (the "Property"):

Property commonly known as: [STREET ADDRESS, CITY, NEBRASKA, ZIP]

County: [____________] County, Nebraska

Legal Description: See Exhibit A attached hereto and incorporated by reference.

TO HAVE AND TO HOLD the Property, together with all improvements, hereditaments, easements, and appurtenances belonging to it, unto the Grantee, as Trustee, and the Grantee's successors in trust and assigns forever.

5. SUBJECT TO

This conveyance is made subject to:

(a) Ad valorem real property taxes and special assessments for the current and subsequent years, not yet due and payable;
(b) Easements, covenants, conditions, restrictions, reservations, and rights-of-way of record;
(c) Applicable zoning, subdivision, building, land-use, and environmental laws and regulations; and
(d) Any mortgage, deed of trust, or other lien of record, which the Trustee takes subject to but does not assume except as separately agreed in writing.

6. PURPOSE; HOMESTEAD AND TAX CONTINUITY; TITLE INSURANCE

6.1 Estate-planning purpose. The sole purpose of this conveyance is to fund the Grantor's revocable living trust so that the Property may pass on the Grantor's death under the terms of the Trust without probate administration. The Grantor reserves all rights to amend or revoke the Trust and to direct the Trustee to reconvey the Property to the Grantor at any time.

6.2 Homestead / homestead exemption continuity. The parties intend that any homestead exemption or ad valorem assessment classification applicable to the Property continue uninterrupted after this conveyance. Because the Grantor remains the beneficial owner and a present beneficiary of the Trust, the Grantor should confirm with the county assessor that any applicable homestead exemption (Neb. Rev. Stat. § 77-3501 et seq.) is preserved after re-titling, and re-file any required application.

6.3 Title insurance. Re-titling into a trust can affect an existing owner's title insurance policy. The Grantor should request an endorsement naming the Trustee as an insured, or confirm coverage continuity in writing, with the title insurer before recording.

7. DOCUMENTARY STAMP TAX EXEMPTION AND GARN-ST GERMAIN RECITALS

7.1 Nebraska documentary stamp tax (Neb. Rev. Stat. § 76-901). Nebraska imposes a documentary stamp tax on the grantor of any deed that transfers beneficial interest in or legal title to real property, measured by the value of the property transferred. For transfers from July 18, 2026 through December 31, 2031, the rate is $3.32 for each $1,000 of value or fraction thereof; it reverts to $2.32 on January 1, 2032. The tax is due when the deed is presented for recording unless a statutory exemption applies.

7.2 Exemption for a transfer into the grantor's revocable trust (Neb. Rev. Stat. § 76-902). This conveyance is EXEMPT from the documentary stamp tax. Section 76-902(19) exempts "[d]eeds transferring property into a trust if the transfer of the same property would be exempt if the transfer was made directly from the grantor to the beneficiary or beneficiaries under the trust." Because the Grantor is the settlor and present beneficiary of the Grantor's own revocable trust, the underlying transfer would be exempt, and the Nebraska Department of Revenue treats a deed transferring property into the grantor's revocable trust as exempt (Documentary Stamp Tax Exemptions, exemption category (4)/(19); 350 Neb. Admin. Code § 52-003).

IMPORTANT — the exemption is NOT self-executing. Under § 76-902(19), the exemption "shall [not] be granted unless the register of deeds is presented with a signed statement certifying that the transfer of the property is made under such circumstances as to come within one of the exemptions specified in this section and that evidence supporting the exemption is maintained by the person signing the statement and is available for inspection by the Department of Revenue." The Grantor must (a) clearly state the exemption on the face of the deed, (b) file a completed Form 521 Real Estate Transfer Statement with the deed and claim the exemption in Item 25, and (c) attach the signed Certificate of Exemption — Deeds to Trustees (claiming exemption #19). Confirm the exemption with the register of deeds before recording.

Exemption statement (place on the face of the deed): This transfer is exempt from documentary stamp tax under Neb. Rev. Stat. § 76-902(19) as a deed transferring property into the grantor's revocable living trust, the underlying transfer being exempt. See accompanying Form 521 and Certificate of Exemption.

7.3 Limited due-on-sale protection (Garn-St Germain Act). If the Property is residential real property containing fewer than five dwelling units and secures a real property loan, 12 U.S.C. § 1701j-3(d)(8) bars the lender from exercising a due-on-sale clause for a transfer into an inter vivos trust in which the borrower is and remains a beneficiary and that does not transfer occupancy rights. Confirm every element before relying on the exemption. The borrower remains personally liable on any existing note.

8. EXECUTION

IN WITNESS WHEREOF, the Grantor has executed this Quitclaim Deed on [__/__/____].

GRANTOR:

____________________________________
[GRANTOR FULL LEGAL NAME]

____________________________________
[SPOUSE FULL LEGAL NAME], joining to convey and release homestead rights, if applicable

9. NOTARY ACKNOWLEDGMENT (Nebraska)

The foregoing instrument was acknowledged before me on this ____ day of ______________, 20____, by [GRANTOR FULL LEGAL NAME] [and [SPOUSE FULL LEGAL NAME]], known to me (or proved to me on the basis of satisfactory evidence) to be the person(s) whose name(s) is/are subscribed to the foregoing conveyance, who acknowledged that he/she/they executed the same voluntarily for the purposes therein contained.

____________________________________
Notary Public
My commission expires: ______________

(Affix notarial seal)

10. RECORDING AND TAX-FORM INSTRUCTIONS

1. Where to record. Record the original, signed, and acknowledged deed in the office of the Register of Deeds of [____________] County, Nebraska — the county in which the Property is located (Neb. Rev. Stat. §§ 76-211, 76-238).
2. Form 521 Real Estate Transfer Statement. A completed Form 521 must accompany the deed at recording. Claim the documentary-stamp-tax exemption in Item 25 of the Form 521.
3. Certificate of Exemption — Deeds to Trustees. File the signed Certificate of Exemption with the Form 521 when exemption #19 is claimed. Retain the supporting evidence (the trust instrument or certification of trust) for inspection by the Department of Revenue.
4. Documentary stamp tax. If the exemption is confirmed, no documentary stamp tax is due. Do not mark the deed exempt without filing the Certificate of Exemption and Form 521 — see Section 7.2.
5. Recording fees. Pay the per-page recording fee charged by the register of deeds (Neb. Rev. Stat. § 33-109).
6. Update collateral records. After recording, (a) obtain written instructions from the property/casualty insurer on how the owner, Trustee, Trust, and lender should appear on the policy; (b) confirm the homestead exemption with the county assessor; (c) provide a recorded copy and a Certification of Trust (Neb. Rev. Stat. § 30-38,103) to the title company; and (d) record this deed before, not after, any closing on a sale or refinance.
7. Transfer-on-death deed alternative. Nebraska has adopted the Uniform Real Property Transfer on Death Act (Neb. Rev. Stat. § 76-3401 et seq.). A TOD deed is a separate, distinct non-probate mechanism; funding a revocable living trust by recorded deed is appropriate where the client maintains a trust-based estate plan.

EXHIBIT A — LEGAL DESCRIPTION

[INSERT THE COMPLETE LEGAL DESCRIPTION EXACTLY AS IT APPEARS ON THE GRANTOR'S CURRENT VESTING DEED — metes-and-bounds, or lot/block/subdivision with plat/addition reference, or government survey (section, township, range). Include the parcel/PIN. Attach surveys or additional pages as needed.]

____________________________________

____________________________________

____________________________________

Sources and References

• Neb. Rev. Stat. § 76-211 — deeds of real estate must be signed by the grantor, acknowledged or proved, and recorded. https://nebraskalegislature.gov/laws/statutes.php?statute=76-211
• Neb. Rev. Stat. § 76-238 — recording of deeds in the office of the register of deeds; effect of recording as constructive notice. https://nebraskalegislature.gov/laws/statutes.php?statute=76-238
• Neb. Rev. Stat. § 76-901 — documentary stamp tax imposed on the grantor; $3.32 per $1,000 or fraction from July 18, 2026 through December 31, 2031, reverting to $2.32 on January 1, 2032.
• Neb. Rev. Stat. § 76-902 — exemptions; subsection (19) (deed transferring property into a trust where the underlying transfer would be exempt) and subsection (4) (Dept. of Revenue treats a deed into the grantor's revocable trust as exempt). https://nebraskalegislature.gov/laws/statutes.php?statute=76-902
• Nebraska Dept. of Revenue, Documentary Stamp Tax Exemptions — "Deeds transferring property into the grantor's revocable trust are entitled to this exemption." https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/doc_exmpt.pdf
• Form 521 — Real Estate Transfer Statement and Certificate of Exemption — Deeds to Trustees (file together; claim exemption #19 in Item 25). Nebraska Dept. of Revenue.
• 350 Neb. Admin. Code § 52-003 — documentary stamp tax regulations.
• Neb. Rev. Stat. § 30-3801 et seq. — Nebraska Uniform Trust Code; § 30-38,103 (certification of trust).
• Neb. Rev. Stat. § 77-3501 et seq. — homestead exemption.
• 12 U.S.C. § 1701j-3(d)(8) — qualifying residential inter vivos trust transfer

This document is provided for informational purposes only and does not constitute legal advice. Confirm the documentary-stamp-tax exemption (Form 521 and Certificate of Exemption) with the register of deeds and consult a licensed Nebraska attorney before executing or recording this deed.