Probate in Nebraska: A Complete Guide

Nebraska probate is handled in the County Court of each county. Two things make Nebraska distinctive: a 2-month creditor period (one of the shortest in the country) and the Nebraska inheritance tax, which still applies to many estates and is paid directly to the County Court rather than the state. This guide walks through every option, including a significant update to Nebraska's intestacy law that just took effect.

Does Nebraska Always Require Probate?

No. Assets that pass outside of probate include those held in a revocable living trust, real estate transferred by a Transfer-on-Death Deed, accounts with payable-on-death or transfer-on-death designations, life insurance and retirement accounts with named beneficiaries, and joint tenancy property with right of survivorship.

Nebraska's Small Estate Affidavit

For estates with total personal property valued at $100,000 or less (after liens and encumbrances), Nebraska allows a Small Estate Affidavit under Neb. Rev. Stat. § 30-24,125. The affidavit can be used 30 days after death and is presented directly to whoever holds the asset — no court filing required. A separate, related statute (§ 30-24,129) covers small amounts of real estate with its own $100,000 threshold.

Informal vs. Formal Probate

Nebraska has adopted the Uniform Probate Code. Most estates use informal probate, handled administratively by the County Court Registrar without a hearing. Formal probate is required when there's a will contest or other complications that need a judge's decision.

How to Open Probate in Nebraska

1. File an Application for Informal Probate of Will and Informal Appointment of Personal Representative in the County Court of the county where the deceased was domiciled.
2. The County Court Registrar reviews the application — usually within a few weeks.
3. If approved, the court issues Letters Testamentary or Letters of Administration.

The Nebraska Inheritance Tax — A Critical Planning Issue

Nebraska imposes an inheritance tax based on the relationship between the deceased and each beneficiary, verified directly against the current official statute text. The tax is paid by the recipient (or the estate on behalf of the recipient) to the County Court of the county where the property is located — one of the most locally-administered death taxes in the country.

• Class 1 (immediate family) — Neb. Rev. Stat. § 77-2004: Surviving spouse is fully exempt. Parents, grandparents, children, siblings, and other lineal descendants/ancestors face 1% on amounts received above $100,000 per beneficiary.
• Class 2 (remote relatives) — Neb. Rev. Stat. § 77-2005: Aunts, uncles, nieces, nephews, and their descendants face 11% on amounts above $40,000 per beneficiary. A 2025 legislative proposal (LB 468) would have cut this to 1% above $100,000, matching Class 1 — but it stalled in the Legislature and did not pass, so the 11%/$40,000 rate remains current law.
• Class 3 (all others) — Neb. Rev. Stat. § 77-2006: Friends, more distant relatives, and unrelated individuals face 15% on amounts above $25,000 per beneficiary.

The inheritance tax filing is typically due within 12 months of death.

Nebraska Personal Representative Compensation

Nebraska allows "reasonable compensation" for the personal representative under Neb. Rev. Stat. § 30-2480. There is no statutory percentage; courts weigh factors under § 30-2482 (time and effort, estate complexity, results achieved, and similar considerations) to determine reasonableness. In practice, compensation commonly runs 1–4% of estate value, though this is market practice, not a statutory rate.

Creditor Claims in Nebraska

The personal representative may publish a Notice to Creditors once a week for three successive weeks in a county newspaper, with first publication required within 30 days of appointment. Once published, creditors have 2 months from the date of first publication to file claims or be forever barred, under Neb. Rev. Stat. § 30-2483 — one of the shortest creditor windows in the country.

Nebraska Intestacy (Updated July 2026)

If there's no will, Nebraska's intestacy statute, Neb. Rev. Stat. § 30-2302, was just amended by the Legislature (LB 838), effective July 18, 2026 — a few days before this guide was last updated. The surviving spouse's share is now:

• No surviving descendants and no surviving parent: the spouse takes the entire estate.
• No surviving descendants, but a parent survives: the spouse takes the first $150,000 plus 1/2 of the balance.
• All surviving descendants are also descendants of the spouse: the spouse takes the first $150,000 plus 1/2 of the balance.
• One or more surviving descendants are not descendants of the spouse (for example, children from a prior relationship): the spouse takes 1/2 of the estate, with no dollar set-aside.

This raises the set-aside amount from the prior $100,000 (shared-descendants scenario) and removes the prior $50,000 floor entirely in the mixed-descendants scenario — a meaningful shift for blended families in particular.