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.

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 into and enter any real estate or any improvements erected thereon with the intent to commit any felony or theft. This does not necessarily require physical breaking and entering; simply entering through an unlocked door with the intent to commit a crime can constitute burglary. Nebraska law recognizes different degrees of burglary, with the severity of the charge often depending on factors such as whether the burglar was armed with a dangerous weapon, whether the building was occupied, and the time of day the burglary occurred. Penalties for burglary can range from imprisonment to fines, and the exact punishment would depend on the specifics of the crime and the degree of burglary charged.