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Nebraska Statewide Probate Guide

Settling an estate after losing someone is difficult, and Nebraska recently raised one of its key small-estate thresholds. This guide covers what’s consistent across the whole state – thresholds, deadlines, and costs. For your specific county’s Probate Court address and local filing details, see that county’s page.

Where Probate Happens

Nebraska probate is handled by the County Court (Probate Division) in the county where the deceased lived. Nebraska adopted the Uniform Probate Code, giving it a standardized framework.

Step 1: Does The Estate Qualify For A Small Estate Affidavit?

Nebraska uses two separate small-estate affidavits, depending on whether the property is personal property or real property.

Affidavit for Transfer of Personal Property without Probate (Neb. Rev. Stat. § 30-24,125)

  • Personal property (bank accounts, stocks, vehicles, etc.), less liens and encumbrances, must be $100,000 or less.
  • At least 30 days must have passed since the death.
  • No personal representative can be appointed or pending.
  • Presented directly to the bank, employer, or other holder of the property – not filed with the court.

Real Property Small Estate Affidavit (Neb. Rev. Stat. § 30-24,129)

  • Filed with the register of deeds in the county where the real property is located, 30 days after death.
  • RECENT CHANGE: effective July 19, 2024, the Nebraska Legislature raised the real property threshold from $50,000 to $100,000 – a significant expansion. Some older sources online still cite the outdated $50,000 figure.
  • The claiming successor must be entitled to the property through homestead/exempt-property/family allowance, intestate succession, or a will (with a copy attached if claiming by devise).
  • Requires an investigation confirming no other, later will exists, and confirmation that no one else has a competing right to the property.

STEP 2: FORMAL PROBATE (for estates over the thresholds)

  1. File with the County Court in the relevant county; the court appoints a personal representative.
  2. Creditor claims and related deadlines are governed by Neb. Rev. Stat. §§ 30-2480 and 30-2485.
  3. The estate is inventoried, debts paid, and remaining assets distributed.

Transfer-On-Death Tools

Nebraska authorizes a Transfer-on-Death (TOD) deed for real property – it must be signed before two disinterested witnesses and a notary, and recorded with the register of deeds within 30 days to be effective. Nebraska also allows TOD registration for securities and standard payable-on-death bank designations.

Out-Of-State Property

If a nonresident decedent owned real property or tangible personal property in Nebraska, ancillary probate is required – venue is proper in any Nebraska county where the property was located at death (Neb. Rev. Stat. § 30-2410).

Distinctive Feature: Nebraska’S Inheritance Tax

Nebraska is one of only a handful of remaining states (around six nationally) that imposes an inheritance tax. This applies to Nebraska-situs real and tangible personal property even when owned by a nonresident – meaning an estate may still need to file paperwork even if the computed tax comes out to zero.

Timeline

Small estate affidavits can move relatively quickly once the 30-day wait passes. Full probate timelines vary based on complexity and the creditor claim process.

Taxes

Nebraska has no state estate tax, but does have the inheritance tax described above. Only the federal estate tax could separately apply, and only to very large estates (federal exemption $15 million per individual for 2026).

Where This Guide Fits

This page covers what’s consistent statewide. For your specific county’s Probate Court address, phone number, and local filing details, visit that county’s page.