Diana, there could be advantages to living in Iowa. Iowa property taxes are substantially lower than Nebraska. Iowa also allows residents to deduct their federal income tax from taxable income before applying state income tax so that, while the rate itself seems higher, the actual income tax is not. The costs of licensing vehicles in Iowa can be substantially lower than in Nebraska also. As a licensee in both states I am familiar with pros and cons of owning real estate in both states. There may be advantages for you in one state over the other that can only be determined with a consultation with a Realtor who understands each state.