1 Overview — what makes Nebraska probate different
Nebraska probate is governed by the Nebraska Probate Code (Neb. Rev. Stat. § 30-2201 et seq.), accessible at the Nebraska Legislature website and the Justia mirror of Neb. Rev. Stat. Chapter 30. Probate is handled by the County Court in each of Nebraska's 93 counties — not a District Court or Circuit Court, but a County Court with specific probate jurisdiction. The Nebraska Judicial Branch maintains a free self-help center for estates at nebraskajudicial.gov. Four features define Nebraska's probate landscape.
First: UPC state — informal probate with no court hearing. Nebraska adopted the Uniform Probate Code, making it one of a minority of states with this framework. The defining consequence: informal probate requires no court hearing. The county court registrar — a court officer, not a judge — reviews the paperwork application and issues Letters Testamentary or Letters of Administration without any court appearance. Filing fees are approximately $22, making Nebraska one of the least expensive states for basic probate filing. This is dramatically different from non-UPC states like Arkansas, Tennessee, or Alabama where court appearances are required to open an estate.
Second: Nebraska inheritance tax — one of only five remaining states. This is the most critical and surprising feature of Nebraska probate in 2026. Iowa phased out its inheritance tax in January 2025, leaving Nebraska as one of a small handful of states still collecting inheritance tax. Unlike an estate tax (paid by the estate), Nebraska's inheritance tax is paid by the individual beneficiary based on how much they receive and their relationship to the deceased. It's paid at the county level — not to the state — to the county treasurer. LB 310 (2023) made significant improvements: immediate family now have a $100,000 exemption and pay only 1% above that. But non-relatives and distant relatives still face substantial rates.
Third: $100,000 small estate threshold covering both real and personal property. Nebraska's small estate procedures apply separately to personal property ($100,000) and real property ($100,000 via a separate affidavit filed with the Register of Deeds). The 30-day waiting period applies to personal property affidavits. Filing fee is approximately $22–$25.
Fourth: 3-year time limit to open probate. Under Neb. Rev. Stat. § 30-2408, informal probate, informal appointment, formal testacy, or formal appointment proceedings generally cannot be commenced more than 3 years after the decedent's death. This is shorter than Arkansas's 5-year window and significantly tighter than states with no statutory deadline.
Nebraska probate at a glance
| Topic | Nebraska rule | Authority |
|---|---|---|
| Governing law | Neb. Rev. Stat. Chapter 30 (Nebraska Probate Code); full text at nebraskalegislature.gov | Neb. Rev. Stat. § 30-2201 et seq. |
| Probate court | County Court in each of 93 counties. County courts directory at nebraskajudicial.gov | Neb. Rev. Stat. § 30-2402 |
| UPC adoption | Yes — Nebraska adopted the Uniform Probate Code; informal probate available with no court hearing | Neb. Rev. Stat. § 30-2416 et seq. |
| Informal probate | No court hearing required; registrar reviews application and issues Letters; ~$22 filing fee (one of lowest in US); most common track for uncontested estates | Neb. Rev. Stat. § 30-2416 |
| Formal probate | Requires court hearing; used when disputes exist or complexity warrants judicial oversight | Neb. Rev. Stat. § 30-2429 |
| Supervised administration | Full court oversight of all PR actions; required for contested or complex cases | Neb. Rev. Stat. § 30-2439 |
| Small estate affidavit (personal property) | Net personal property ≤ $100,000 (after liens); 30-day wait; no court; Form CC 15:40 | Neb. Rev. Stat. § 30-24,125 |
| Small estate affidavit (real property) | Real property ≤ $100,000; separate affidavit filed with county Register of Deeds | Neb. Rev. Stat. § 76-3402 |
| 3-year probate deadline | Probate proceedings generally cannot be opened more than 3 years after death | Neb. Rev. Stat. § 30-2408 |
| Creditor period | 2 months from first publication — one of the shortest in the country; notice published 3 successive weeks | Neb. Rev. Stat. § 30-2485 |
| Inventory deadline | Within 3 months of appointment | Neb. Rev. Stat. § 30-2463 |
| NE inheritance tax | YES — one of ~5 remaining states; immediate family: 1% above $100K; remote relatives: 11% above $40K; non-relatives: 15% above $25K; spouses and under-22s exempt; paid to county; due within 12 months of death; attorneys must file | Neb. Rev. Stat. § 77-2004 et seq. (LB 310, 2023) |
| NE estate tax | None | — |
| Holographic wills | Valid in Nebraska — entirely in testator's handwriting; signed; no witnesses required at execution | Neb. Rev. Stat. § 30-2328 |
| TOD deed (real property) | Available; must be signed before two disinterested witnesses + notary; recorded with Register of Deeds | Neb. Rev. Stat. § 76-3401 et seq. |
| Universal succession | All heirs may collectively agree to assume estate obligations without appointing a PR — unique UPC feature | Neb. Rev. Stat. § 30-2481 et seq. |
| Survivorship period | 120 hours (5 days) — heir must survive decedent by 120 hours to inherit | Neb. Rev. Stat. § 30-2308 |
| Elective share | Based on years of marriage; ranges from 3% (under 1 year) to 50% (15+ years) of augmented estate | Neb. Rev. Stat. § 30-2313 |
| Attorney fees | NOT set by statute; reasonable compensation based on services rendered; court approval required for supervised administration | Neb. Rev. Stat. § 30-2480 |
2 Nebraska inheritance tax — one of only five remaining states
Nebraska is one of approximately five states that still collects an inheritance tax as of 2026 (Iowa phased theirs out effective January 1, 2025). Unlike an estate tax (paid by the estate before distribution), Nebraska's inheritance tax is paid by the beneficiary based on how much they received and their relationship to the deceased. It's administered and collected at the county level — not by the state. LB 310 (2023) made sweeping improvements effective January 1, 2023: spouses became fully exempt, immediate family exemptions rose to $100,000, and rates for distant relatives and non-relatives were reduced.
Nebraska Inheritance Tax Calculator
Neb. Rev. Stat. § 77-2004 et seq. (LB 310, 2023) · Paid to county treasurer · Due within 12 months of death
| Relationship to deceased | Exemption (LB 310, 2023) | Rate above exemption | Prior rate (before 2023) |
|---|---|---|---|
| Surviving spouse | 100% exempt — no tax | None | Exempt (same) |
| Under age 22 (any relationship) | 100% exempt — no tax | None | Not exempt (new for 2023) |
| Immediate family: parents, grandparents, children, grandchildren, great-grandchildren, siblings, and step-relatives qualifying as parents or children | $100,000 exempt | 1% on amounts over $100,000 | $40,000 exempt, 1% |
| Remote relatives: aunts, uncles, nieces, nephews, cousins, their descendants and spouses | $40,000 exempt | 11% on amounts over $40,000 | $15,000 exempt, 13% |
| Non-relatives: friends, unmarried partners, neighbors, employees, most charities | $25,000 exempt | 15% on amounts over $25,000 | $10,000 exempt, 18% |
| Payment deadline | Within 12 months of death; interest accrues after that date; paid to county treasurer where decedent resided | ||
3 Nebraska's three probate tracks
4 Nebraska intestate succession
| Family situation | Surviving spouse receives | Children / others receive |
|---|---|---|
| Spouse + all children are also spouse's | $100,000 + ½ of remaining estate | Children equally share other ½ of remaining estate |
| Spouse + children not all spouse's (blended family) | ½ of the estate | Children (including non-joint children) share other ½ |
| Spouse + parents (no descendants) | $200,000 + ¾ of remaining estate | Parents share remaining ¼ |
| Spouse only (no descendants, no parents) | Entire estate | — |
| No surviving spouse; children survive | — | Children equally (grandchildren take parent's share per stirpes) |
| No spouse, no children; parents survive | — | Parents equally; if only one, that parent takes all |
| Survivorship requirement | 120 hours (5 days) — heir must survive decedent by 120 hours to inherit (Neb. Rev. Stat. § 30-2308) | |
Elective share — marriage duration matters
Under Neb. Rev. Stat. § 30-2313, a surviving spouse may elect to take a share of the augmented estate rather than what the will provides. The percentage is based on the length of the marriage:
| Years of marriage | Elective share % | Years of marriage | Elective share % |
|---|---|---|---|
| Less than 1 year | 3% | 8 years | 24% |
| 1 year | 6% | 9 years | 27% |
| 2 years | 9% | 10 years | 30% |
| 3 years | 12% | 11 years | 34% |
| 4 years | 15% | 12 years | 38% |
| 5 years | 18% | 13 years | 42% |
| 6 years | 21% | 14 years | 46% |
| 7 years | 23% | 15+ years | 50% |
5 Nebraska informal probate — step by step
- 1
File application for informal probate — no hearing required Registrar issues Letters without court appearance
File an Application for Informal Probate (Form CC 16:2.4 for testate or CC 16:2.5 for intestate) with the County Court in the county where the decedent was domiciled. Nebraska probate forms are available at the Nebraska Judicial Branch self-help center. The court registrar reviews the application — no hearing, no court appearance required. Must wait 120 hours (5 days) after death before filing. Filing fee approximately $22 (one of the lowest in the country). Cannot be filed more than 3 years after death (Neb. Rev. Stat. § 30-2408). Attorneys must e-file; self-represented litigants may file in person. Also initiate the inheritance tax determination process at this stage — contact the county attorney's office.
Application for Informal Probate (Form CC 16:2.4 or CC 16:2.5)Original will (if testate)Certified death certificates × 6 - 2
Registrar issues Letters; notify heirs within 30 days Notice to interested persons required
The county court registrar issues Letters Testamentary (testate) or Letters of Administration (intestate) upon approving the application. Within 30 days of appointment, the personal representative must mail notice to all heirs, devisees, and other interested persons. Publish a Notice to Creditors in a newspaper of general circulation in the county for three successive weeks. The 2-month creditor period begins from the date of first publication (Neb. Rev. Stat. § 30-2485) — one of the shortest creditor periods in the country.
Letters Testamentary or Letters of AdministrationNotice to creditors (published 3 successive weeks)Mailed notice to all interested persons within 30 days - 3
File inventory within 3 months 3-month deadline — Neb. Rev. Stat. § 30-2463
File a complete inventory of all estate assets with the County Court within 3 months of appointment. Include date-of-death fair market values for all real and personal property. Nebraska farmland requires a certified appraisal for inheritance tax purposes — both the assessed value and the full fair market value are relevant (with planning implications for the step-up in basis interaction discussed in Section 2). The inventory is the basis for inheritance tax calculations. Request certified copies of the filed inventory.
Inventory (filed within 3 months)Certified appraisals for farmland and real estate - 4
Determine and pay Nebraska inheritance tax Attorney must file — not accountant
Nebraska inheritance tax must be determined and paid within 12 months of death. The personal representative's attorney files the inheritance tax return with the county court. Each beneficiary's tax is calculated based on their relationship to the decedent and the amount they will receive. The county court sets the inheritance tax and issues an order. Tax is then paid to the county treasurer of the county where the decedent resided (or to each county where real property is located). Interest accrues after 12 months. Nebraska inheritance tax filing is the practice of law — CPAs and non-attorneys cannot prepare or file these returns. See Nebraska Department of Revenue inheritance tax rules at revenue.nebraska.gov.
Inheritance tax return (filed by attorney)Payment to county treasurer - 5
Pay valid creditor claims; no NE estate tax return needed No NE estate tax · But inheritance tax must be cleared first
After the 2-month creditor period, review and pay valid claims in statutory priority order: (1) administration costs; (2) reasonable funeral expenses; (3) debts given preference by federal law; (4) taxes; (5) medical expenses of last illness; (6) all other debts. File the decedent's final federal income tax return (Form 1040) and Nebraska individual income tax return. Nebraska has no estate tax — no Nebraska estate tax return required. If the estate earns income during administration, file a fiduciary income tax return. Inheritance tax must generally be determined and paid or secured before final distribution.
- 6
Close estate by sworn statement or formal order Sworn statement option — no court hearing needed (informal)
In informal probate, the personal representative may close the estate by filing a Sworn Statement under Neb. Rev. Stat. § 30-24,117 — no court hearing required. The sworn statement certifies that the requisite time has passed, all claims are addressed, and that the PR has distributed assets to the proper persons. After filing, the PR is discharged and the estate is closed. For more complex situations, a formal court proceeding to close the estate may be preferable. Distribute remaining assets to beneficiaries. Obtain receipts from all distributees. Nebraska inheritance tax must be fully paid or secured before distributions to non-immediate-family beneficiaries.
Sworn Statement (informal close — no hearing)OR Formal petition for court order closing estateReceipts from all distributees
6 Key Nebraska probate forms & resources
Official Nebraska probate forms are provided by the Nebraska Judicial Branch at the Nebraska Judicial Branch self-help center for estates at nebraskajudicial.gov. The full Nebraska Probate Code (Neb. Rev. Stat. Chapter 30) is at nebraskalegislature.gov. The Nebraska State Bar Association's Find a Lawyer service at nebar.com connects families with qualified probate attorneys.
Filed with the County Court in the county where the decedent was domiciled. Form CC 16:2.4 for testate (with will); CC 16:2.5 for intestate (no will). The court registrar reviews and issues Letters without a hearing or court appearance. Must wait at least 120 hours (5 days) after death. Cannot be filed more than 3 years after death (Neb. Rev. Stat. § 30-2408). Filing fee approximately $22. Attorneys must e-file; self-represented may file in person. Access forms at the Nebraska Judicial Branch self-help center.
For estates where the net personal property (after liens and encumbrances) does not exceed $100,000. Wait at least 30 days after death. No personal representative appointment pending. Affidavit signed by successor(s) stating entitlement and compliance. Present certified copy to banks, brokerage firms, employers, or other institutions holding assets — they transfer without requiring a court order. Access Form CC 15:40 at the Nebraska Judicial Branch self-help center. Note: Nebraska inheritance tax may still apply to transfers under a small estate affidavit.
A separate affidavit for transferring real property in Nebraska estates valued at $100,000 or less. Filed directly with the county Register of Deeds (not the court). The successor records the affidavit and a certified death certificate with the Register of Deeds to transfer title. This is a distinct process from the personal property small estate affidavit (Form CC 15:40). Nebraska inheritance tax must also be addressed for real property transfers — inheriting real property from non-immediate-family requires inheritance tax payment before transfer. See Neb. Rev. Stat. § 76-3402 on Justia for the real property affidavit process.
Nebraska's Transfer-on-Death deed allows real property to pass to named beneficiaries at death without probate. Requirements: signed by the owner before two disinterested witnesses and a notary public; recorded with the county Register of Deeds. Revocable during the owner's lifetime by recording a revocation. At death, beneficiary records a certified death certificate and affidavit of acceptance. Nebraska inheritance tax applies to property transferred by TOD deed to non-immediate-family beneficiaries. See Neb. Rev. Stat. § 76-3401 on Justia.
Nebraska inheritance tax returns are filed by the estate's attorney (not an accountant — inheritance tax filing is the practice of law). The return identifies each beneficiary, their relationship to the deceased, and the amount they will receive. The county court sets the tax amount by order. Tax is then paid to the county treasurer. Due within 12 months of death; interest accrues after that. If real property is involved in multiple counties, each county may be owed a portion of the inheritance tax. Resources: Nebraska Department of Revenue inheritance tax regulations; Nebraska Bar Find-a-Lawyer at nebar.com.
In informal probate, the personal representative can close the estate by filing a Sworn Statement under Neb. Rev. Stat. § 30-24,117 — no court hearing required. The statement must certify that at least 6 months have passed since appointment (or that all known creditors have been paid), all distributions have been made to proper persons, and all taxes have been addressed. After filing, the PR is discharged from liability. This no-hearing close mirrors the no-hearing open — a defining feature of Nebraska's UPC system. For more complex situations, a formal court proceeding to close the estate may be preferable.
7 All 93 Nebraska county courts — probate jurisdiction
Nebraska has 93 counties, each with a County Court that handles probate. File in the county where the decedent was domiciled at death. For inheritance tax: pay to the county treasurer of the county where the decedent lived; for real property in other counties, that county's treasurer also receives a portion. Douglas County (Omaha) and Lancaster County (Lincoln) handle the highest probate volumes. Sarpy County (Papillion/Bellevue) is the fastest-growing. Agricultural counties in central and western Nebraska deal heavily with farmland estate and inheritance tax matters. The Nebraska county courts directory at nebraskajudicial.gov lists all 93 courts with contact information.
Showing all 93 Nebraska counties