Transfer-on-Death Deed

TRANSFER-ON-DEATH DEED — NEBRASKA

TABLE OF CONTENTS

1. Instructions and Overview
2. Transfer-on-Death Deed Form
3. Revocation of Transfer-on-Death Deed
4. Recording Requirements
5. Multiple Beneficiaries
6. Effect at Transferor's Death
7. Liens, Mortgages, and Encumbrances
8. State-Specific Notes
9. Sources and References

1. INSTRUCTIONS AND OVERVIEW

Checklist — Before Recording:

☐ Transferor has verified legal ownership of the property

☐ Legal description has been verified against the current deed of record

☐ Tax lot/parcel number has been confirmed

☐ All beneficiaries are identified by full legal name

☐ Deed has been reviewed by a licensed Nebraska attorney

☐ TWO disinterested witnesses have been identified and verified

☐ Neither witness is a beneficiary, child of beneficiary, spouse of beneficiary, or heir of beneficiary

☐ Deed has been signed before two disinterested witnesses and a notary public

☐ Deed will be recorded within 30 days of signing

☐ Deed will be recorded with the register of deeds before the transferor's death

2. TRANSFER-ON-DEATH DEED FORM

TRANSFER-ON-DEATH DEED

Pursuant to the Nebraska Uniform Real Property Transfer on Death Act
Neb. Rev. Stat. §§ 76-3401 to 76-3424

Return recorded document to:
[________________________________]
[________________________________]
[________________________________]

Property Address:
[________________________________]
[________________________________]

Tax Lot / Parcel Number: [________________________________]

NOTICE

THIS TRANSFER-ON-DEATH DEED DOES NOT TRANSFER OWNERSHIP OF THE PROPERTY UNTIL THE TRANSFEROR'S DEATH. THE TRANSFEROR RETAINS FULL POWER AND AUTHORITY OVER THE PROPERTY DURING HIS OR HER LIFETIME. THIS DEED IS REVOCABLE. THIS DEED MUST BE SIGNED BEFORE TWO DISINTERESTED WITNESSES AND A NOTARY PUBLIC, AND RECORDED WITHIN 30 DAYS.

TRANSFEROR INFORMATION

I, [________________________________] ("Transferor"), of [________________________________] (city), County of [________________________________], State of Nebraska, being the owner of the real property described below, hereby make this Transfer-on-Death Deed pursuant to the Nebraska Uniform Real Property Transfer on Death Act.

Date of Birth: [__/__/____]
Marital Status: [________________________________]

BENEFICIARY DESIGNATION

I designate the following individual(s) to receive the described real property, effective upon my death:

Primary Beneficiary(ies):

Alternate Beneficiary (if all primary beneficiaries predecease Transferor):

Name: [________________________________]
Date of Birth: [__/__/____]
Address: [________________________________]

PROPERTY DESCRIPTION

The real property subject to this Transfer-on-Death Deed is located in the County of [________________________________], State of Nebraska, and is more particularly described as follows:

[________________________________]
[________________________________]
[________________________________]
[________________________________]

Tax Lot / Parcel Number: [________________________________]

Being the same property conveyed to the Transferor by deed recorded at Book [____], Page [____] (or Instrument No. [________________________________]), in the Office of the Register of Deeds of [________________________________] County, Nebraska.

TRANSFER-ON-DEATH DESIGNATION

Pursuant to Neb. Rev. Stat. §§ 76-3401 to 76-3424, I hereby designate this deed as a Transfer-on-Death Deed. This deed shall transfer my interest in the above-described real property to the designated Beneficiary(ies) effective upon my death, subject to all conveyances, encumbrances, and liens of record at the time of my death.

I understand and acknowledge that:

1. This deed has no effect until my death.
2. I retain full ownership and control of the property during my lifetime.
3. I may revoke this deed at any time before my death.
4. The beneficiary receives no interest in the property until my death.
5. This deed does not require delivery to or acceptance by the beneficiary.
6. This deed is nontestamentary.
7. The property transfers subject to all existing encumbrances at my death.
8. This deed must be signed before two disinterested witnesses and a notary public.
9. This deed must be recorded within 30 days of signing.

TRANSFEROR'S SIGNATURE

Signature: ________________________________________

Printed Name: [________________________________]

Date: [__/__/____]

ATTESTATION OF DISINTERESTED WITNESSES

We, the undersigned, each being a disinterested witness, hereby declare that:

1. We witnessed the Transferor sign this Transfer-on-Death Deed.
2. We are not a beneficiary named in this deed.
3. We are not the child, spouse, or heir of any beneficiary named in this deed.
4. We believe the Transferor is of sound mind and is signing this deed voluntarily.

Witness 1:

Signature: ________________________________________
Printed Name: [________________________________]
Address: [________________________________]
Date: [__/__/____]

Witness 2:

Signature: ________________________________________
Printed Name: [________________________________]
Address: [________________________________]
Date: [__/__/____]

ACKNOWLEDGMENT

STATE OF NEBRASKA
COUNTY OF [________________________________]

On this [____] day of [________________________________], [____], before me, the undersigned notary public, personally appeared [________________________________], known to me (or proved to me on the basis of satisfactory evidence) to be the person whose name is subscribed to the within instrument, and acknowledged that he/she/they executed the same voluntarily for the purposes therein contained.

Witness my hand and official seal.

Notary Public: ________________________________________
My Commission Expires: [__/__/____]

[NOTARIAL SEAL]

3. REVOCATION OF TRANSFER-ON-DEATH DEED

A Nebraska TOD deed may be revoked by:

Method 1: Instrument of Revocation

☐ Execute and acknowledge a written revocation instrument

☐ The revocation should also be witnessed by two disinterested witnesses

☐ Record the revocation with the register of deeds

Method 2: Subsequent TOD Deed

☐ Execute a new TOD deed for the same property (with witnesses and notary)

☐ Record the new TOD deed within 30 days

Method 3: Inter Vivos Transfer

☐ Convey the property to another person during your lifetime by recorded deed

4. RECORDING REQUIREMENTS

5. MULTIPLE BENEFICIARIES

• Multiple beneficiaries hold as tenants in common unless the deed specifies otherwise
• To create a joint tenancy with right of survivorship, the deed must expressly state this
• If a beneficiary predeceases the transferor, that share lapses unless an alternate is designated
• Nebraska's 120-hour survivorship requirement may apply (Neb. Rev. Stat. § 30-2313)

6. EFFECT AT TRANSFEROR'S DEATH

• The property transfers to the designated beneficiary(ies) upon the transferor's death
• Transfer is subject to all liens, mortgages, and encumbrances existing at the time of death
• The beneficiary takes subject to any claims against the transferor's estate if other assets are insufficient
• The property is NOT subject to the transferor's will (the TOD deed controls)

7. LIENS, MORTGAGES, AND ENCUMBRANCES

The TOD deed does NOT eliminate any existing obligations on the property:

☐ Outstanding mortgages and deeds of trust remain in effect

☐ Property tax liens continue to encumber the property

☐ Judgment liens against the transferor survive the transfer

☐ Mechanic's liens and other statutory liens remain effective

☐ Special assessment liens continue to apply

☐ HOA and improvement district obligations remain effective

8. STATE-SPECIFIC NOTES

Homestead Exemption

• Nebraska provides a homestead exemption of up to $60,000 (Neb. Rev. Stat. § 40-101)
• The TOD deed does not affect the homestead exemption during the transferor's lifetime
• Spousal consent may be required for conveyance of homestead property

Nebraska Inheritance Tax

• Nebraska imposes a county-level inheritance tax (Neb. Rev. Stat. §§ 77-2001 to 77-2040)
• Tax rates depend on the relationship between the decedent and the beneficiary:
• Class 1 (spouse, parent, child, sibling, etc.): Exempt on first $100,000; 1% on excess
• Class 2 (uncle, aunt, niece, nephew, etc.): Exempt on first $40,000; 11% on excess
• Class 3 (all others): Exempt on first $25,000; 15% on excess
• Important: TOD deed transfers are subject to Nebraska inheritance tax
• The county attorney in the county where the property is located administers the tax
• Consult a tax professional regarding inheritance tax implications

Medicaid / Nebraska Medicaid

• Nebraska Medicaid estate recovery may apply to property transferred by TOD deed after the transferor's death
• A TOD deed does NOT protect property from Medicaid estate recovery
• Neb. Rev. Stat. § 68-919 governs Medicaid estate recovery
• Consult an elder law attorney for Medicaid planning

2025 Amendments (LB422)

• LB422 (2025) modified provisions related to limitations periods for actions based on witness requirement failures
• Verify the current statutory text for the most up-to-date requirements

Witness Requirement — Unique to Nebraska

• Nebraska's TOD deed witness requirement is unique among states
• Failure to comply with witness requirements may void the deed
• Ensure both witnesses are truly "disinterested" as defined by the statute

9. SOURCES AND REFERENCES

• Neb. Rev. Stat. §§ 76-3401 to 76-3424 (Nebraska Uniform Real Property Transfer on Death Act): nebraskalegislature.gov
• Full text of Act: nebraskalegislature.gov
• LB422 (2025 Amendments): nebraskalegislature.gov
• Neb. Rev. Stat. §§ 77-2001 to 77-2040 (Inheritance Tax): nebraskalegislature.gov
• Neb. Rev. Stat. § 40-101 (Homestead Exemption): nebraskalegislature.gov

This template is provided for informational and educational purposes only. It does not constitute legal advice. Consult a licensed Nebraska attorney before executing any estate planning document.

© 2026 ezel.ai — All rights reserved.