Probate in Nebraska

Overview

Nebraska adopted the Uniform Probate Code and handles probate matters through its County Court system. The state doubled its small estate thresholds from $50,000 to $100,000 in 2024, and is one of the few states that allows real property to be transferred by affidavit without formal probate. Nebraska offers informal and formal probate, as well as summary administration for qualifying estates. There is no state estate or inheritance tax for close family members, though Nebraska does impose an inheritance tax on more distant heirs.

Key Facts

• Governing Law: Nebraska Revised Statutes, Chapter 30 (Nebraska Probate Code)
• Court: County Court
• Small Estate Threshold: $100,000
• Typical Timeline: 6 to 12 months for standard estates; simple estates may close in 4 to 6 months
• Follows UPC: Yes

What Makes Nebraska Unique

• Real Property Affidavit — Nebraska is one of the few states that allows real property valued at $100,000 or less to be transferred by affidavit without probate, filed with the register of deeds in the county where the property is located.
• Doubled Thresholds in 2024 — Nebraska significantly increased both personal and real property small estate thresholds from $50,000 to $100,000 effective July 19, 2024, making simplified procedures available to more families.
• Inheritance Tax — Unlike most states, Nebraska imposes an inheritance tax on beneficiaries. The rate and exemption depend on the relationship to the decedent: 1% for close relatives (with $100,000 exemption), 11% for remote relatives ($25,000 exemption), and 15% for unrelated beneficiaries ($25,000 exemption).
• Summary Administration — Available when the estate value does not exceed the combined homestead allowance, exempt property, family allowance, and costs of administration and final expenses.
• Informal Probate — Under the UPC, most estates can be opened through informal application without a court hearing, with the registrar issuing letters of authority.

Probate Process Steps

1. File application for informal probate or petition for formal probate with County Court
2. Court issues letters testamentary or letters of administration
3. Notify known creditors and publish notice to creditors in local newspaper
4. Inventory and appraise all estate assets within 30 days of appointment
5. Allow creditor claims period (2 months from notice publication)
6. Manage and protect estate assets during administration
7. Pay valid debts, taxes, and administrative expenses
8. File Nebraska inheritance tax worksheet if applicable
9. Prepare final accounting and proposed distribution plan
10. File closing statement or petition for settlement and distribute assets

Costs & Fees

Fee Structure: Nebraska does not have a statutory fee schedule for attorneys or personal representatives. Attorney fees are based on reasonable compensation considering the complexity and size of the estate. Court filing fees are modest compared to many states.

Typical Attorney Fees: $2,000 – $6,000 for simple estates; $5,000 – $15,000+ for complex estates

Non-Lawyer Fees: $300 – $1,500 including court filing fees, publication costs, certified copies, and real property recording fees

Nebraska's inheritance tax adds an additional cost consideration. Close family members (spouse, children, parents) pay 1% on amounts over $100,000. More distant relatives and non-relatives face higher rates. Bond premiums, if required, are an additional expense.

Frequently Asked Questions