Probate in Nebraska: small estates, no will, and skipping court

Updated 2026-10-18

The short answer

In Nebraska, family can collect personal property by affidavit 30 days after death if it totals $100,000 or less, and real estate worth $100,000 or less can pass by a separate affidavit. Larger estates go through probate. Nebraska still has an inheritance tax, though a spouse and anyone under 22 pay none.

When someone dies in Nebraska, the family's first question is usually practical. Do we have to go to court, and how long will it take?

Often the answer is no. This page covers Nebraska's small estate affidavits, who inherits with no will, and the state's inheritance tax. It is part of our state-by-state estate planning guides. If the word is new, start with what probate is.

Can my family use a small estate affidavit in Nebraska?

Yes, if the estate fits. Nebraska has two affidavits, one for personal property and one for real estate. Both can be used 30 days after death.

Item	Personal property affidavit	Real property affidavit
What it covers	Bank accounts, vehicles, boats, stocks and other personal property	The decedent's interest in Nebraska real estate
Value limit	$100,000 or less, wherever located, less liens	$100,000 or less, using assessed value for the year of death, less taxes due
Earliest you can use it	30 days after death	30 days after death
What to attach	A certified death certificate	A certified death certificate, plus a copy of the will if inheriting under one
Where it goes	To the bank or holder; vehicle and boat titles transfer through the DMV	Filed with the county register of deeds
Statute	Neb. Rev. Stat. 30-24,125	Neb. Rev. Stat. 30-24,129

For the personal property affidavit, nobody may have applied to be personal representative, anywhere, and the signer swears under penalty of perjury.

There is also a summary process. If the inventory shows the estate is no larger than the family allowances, funeral and last-illness costs and administration costs, the personal representative can distribute without notifying creditors (Neb. Rev. Stat. 30-24,127).

Who inherits if there's no will?

Nebraska's intestacy law decides. On July 18, 2026, the spouse's dollar amount rose to $150,000 (Neb. Rev. Stat. 30-2302). Older articles show a lower figure.

Your family when you die	What your spouse receives
No children or other descendants, and no parent	Everything
No descendants, but a parent survives	The first $150,000 plus half of the rest
All your children are also your spouse's	The first $150,000 plus half of the rest
You have a child who isn't your spouse's	Half of the estate

Notice the third row. Even when all the children are shared, they split the rest with the spouse.

Anything that doesn't go to a spouse passes in this order (Neb. Rev. Stat. 30-2303):

Your descendants.
Your parents equally.
Your parents' descendants: brothers, sisters, nieces and nephews.
Half to your father's side and half to your mother's side: grandparents or their descendants.
Next of kin in equal degree.

Friends never appear on this list. If you want a friend, a charity or the neighbor who walks your dog to receive anything, it has to be in a will or trust. Our post on dying without a will covers what happens when the list runs short.

Who serves as personal representative?

Nebraska calls the executor a "personal representative." If more than one person wants the job, the law sets the order (Neb. Rev. Stat. 30-2412):

The person named in the will.
A surviving spouse who inherits under the will.
Other people who inherit under the will.
The surviving spouse.
Other heirs.
Any creditor, 45 days after death.

A personal representative is a fiduciary: legally required to act in the estate's interest and follow what the will says.

Nebraska doesn't require the personal representative to live in the state. The only disqualifications are being under 19 or found unsuitable by the court. A niece in Colorado can serve.

One Nebraska detail: a bond is required by default, for residents and nonresidents alike. It is waived if the will says so, if all heirs or devisees waive it in writing, or if the estate qualifies for summary procedures, among other cases (Neb. Rev. Stat. 30-2446).

How does probate work, and how long do creditors have?

Families can apply for informal probate through the registrar, or go before a judge in formal proceedings if there is a dispute (Neb. Rev. Stat. 30-2414).

The creditor window is short. The clerk of the court publishes a notice once a week for three weeks, and creditors must come forward within two months after the first publication (Neb. Rev. Stat. 30-2485).

If no notice is published, the limit is three years after death. If the person who died was 55 or older or lived in a medical institution, notice also goes to the state Department of Health and Human Services for Medicaid recovery (Neb. Rev. Stat. 30-2483).

Our post on the probate process walks through the steps.

How much is the personal representative paid?

Nebraska says "reasonable compensation," with no percentage schedule (Neb. Rev. Stat. 30-2480). A personal representative may turn down a fee set in the will and take reasonable pay instead, or waive the fee. Our post on what an executor gets paid compares approaches.

Can my house skip probate?

Yes, with a transfer on death deed. But Nebraska's signing rules are stricter than most, and easy to get wrong (Neb. Rev. Stat. 76-3409):

You sign it before two disinterested witnesses, and all signatures are made before a notary.
It must include warnings the law requires: inheritance tax still applies, and the beneficiary can owe Medicaid reimbursement and estate debts. For deeds created after September 3, 2025, it also warns that property insurance may end 30 days after death (Neb. Rev. Stat. 76-3410).
It must be recorded with the register of deeds within 30 days after signing, and before death.

A living trust is the other common way to keep a home out of court. A trustee then hands it on by the trust's terms. Our post on how to avoid probate compares the options.

Will my heirs owe Nebraska inheritance tax?

Possibly. Nebraska has no estate tax, but it does have an inheritance tax, paid by each beneficiary and collected by the county (Neb. Rev. Stat. 77-2004).

Who receives	Tax
Surviving spouse	None
Anyone under 22	None
Parents, grandparents, siblings, children, grandchildren and their spouses	1% of what each receives over $100,000
Aunts, uncles, nieces, nephews, their descendants and spouses	11% over $40,000 (77-2005)
Everyone else, including friends	15% over $25,000 (77-2006)

Qualifying charitable gifts are exempt (77-2007.04). The Nebraska Department of Revenue oversees county reporting.

Which path fits your family?

Situation	Likely path
Personal property of $100,000 or less	Personal property affidavit after 30 days
Nebraska real estate assessed at $100,000 or less	Real property affidavit with the register of deeds
Home with a properly signed and recorded transfer on death deed	Passes to the beneficiary, no probate
Assets in a living trust	Successor trustee handles it, no probate
Larger estate or a dispute	Informal or formal probate

Here is a typical case, a composite. Ruth, 77, lived in Kearney. Her house had a transfer on death deed naming her niece, and her accounts came to about $70,000. Thirty days after she died, her niece used the affidavit for the accounts. Her niece owed inheritance tax at 11% on the amount she received over $40,000.

Trella Trust Company, through a Kinly membership, can be named as executor or trustee, first or as backup to someone you choose. If it steps in and settles the estate, that work is charged by the hour, and you see the rates first.

Before death, the papers that matter most are your powers of attorney. See our Nebraska financial power of attorney guide and Nebraska medical power of attorney guide.

Common questions

What is the small estate limit in Nebraska?

$100,000 for personal property, wherever located, less liens. Nebraska real estate has its own $100,000 limit, based on assessed value. Both affidavits can be used 30 days after death.

Does a surviving spouse inherit everything in Nebraska?

Only if there are no descendants and no surviving parent. Otherwise the spouse takes the first $150,000 plus half of the rest, or half the estate if the person who died had a child who isn't the spouse's.

Does Nebraska still have an inheritance tax?

Yes. A spouse and anyone under 22 pay nothing. Close relatives pay 1% over $100,000 each, nieces and nephews 11% over $40,000, and others 15% over $25,000.

How long do creditors have in Nebraska probate?

Two months after the first published notice. A creditor who missed it can ask the court within 60 days for up to 30 more days on good cause.

Sources

This page is general information, not legal or financial advice. Laws vary by state.

Keep reading

State guidesPower of attorney in Nebraska: the rules, signing and who to namePower of attorney in Nebraska is durable by default but isn't valid unless notarized, and banks must accept it. Here's how to sign it and who to name.State guidesMedical power of attorney in Nebraska: how it works, how to signMedical power of attorney in Nebraska: sign before two qualified witnesses or a notary, who can't witness, the living will, and who decides if nobody is named.State guidesEstate planning by state: guides for all 50 statesEstate planning by state: what stays the same everywhere, what changes, and power of attorney, medical and probate guides for all 50 states.