Burglary is generally the unlawful entry of a building or structure to commit a felony criminal offense (crime), theft, or assault. The definition of burglary varies from state to state (and in the federal system), and some states have different degrees of severity of the burglary offense, depending on the nature of the unlawful entry (type of building or structure), the intended purpose, and the illegal action taken by the defendant once inside the building or structure. In some states, breaking into an automobile, a coin-operated machine, or an ATM (automated teller machine) with the intent to commit a theft may also constitute the crime of burglary.

A defendant generally commits the offense of burglary of a building or habitation (1) by entering a private habitation or any part of a building that was not open to the public, (2) without the consent of the owner, and (3) with the intent to commit a felony, theft, or assault.

A defendant may also commit the offense of burglary of a building or habitation by entering with consent, but remaining hidden with the intent to commit a felony, theft, or assault—or entering with consent and attempting to commit a felony, theft, or assault, or actually committing a felony, theft, or assault.

Some states make a distinction between burglary of a habitation (a place used for overnight accommodations) and burglary of a building that is not a habitation (home). Burglary of a habitation is usually treated as a more serious offense with greater penalties.

In Nebraska, burglary is defined under Nebraska Revised Statute 28-507. The law states that a person commits burglary if they willfully, maliciously, and forcibly break and enter into any real estate or any improvements erected thereon with the intent to commit any felony or theft. This includes both habitation (dwellings) and other buildings. Nebraska law does not require the actual commission of the intended crime for a burglary charge; the intent to commit a felony or theft is sufficient. The state does not explicitly differentiate between burglary of a habitation and other buildings in terms of the naming of the offense, but the penalties may vary depending on the circumstances, such as the presence of a person within the habitation at the time of the offense, which could lead to more severe charges like burglary in the first degree as per Nebraska Revised Statute 28-507.01. Additionally, Nebraska law recognizes the unlawful entry into a vehicle with the intent to steal as a separate offense under Nebraska Revised Statute 28-511, which is termed 'unlawful entry into a motor vehicle.'