After a death in Nebraska

Small estates

Small estate affidavit for personal property (Neb. Rev. Stat. 30-24,125): heirs can collect personal property with a sworn affidavit when all personal property, less liens, is $100,000 or less, at least 30 days after death, and no personal representative is appointed or applied for. A separate affidavit transfers Nebraska real estate (30-24,129) when the decedent’s Nebraska real property is worth $100,000 or less, also 30 days after death. Nebraska inheritance tax still has to be settled.

• Limit: $100,000 for personal property; separate $100,000 limit for Nebraska real estate
• Waiting time after the death: 30 days
• Source: the official source

Probate court

In Nebraska, estates are handled by the County Court, usually in the county where the person lived.

Creditor claims: 2 months after the first publication of the notice to creditors. If no notice is published, claims can be brought up to 3 years after death.

Official court forms

Estates | Nebraska Judicial Branch

Nebraska Judicial Branch self-help forms to transfer a person’s property without probate.

Small estate form: open the form

The personal property affidavit is for estates of $100,000 or less. Wait at least 30 days after the death, get it notarized, and give it to whoever holds the property. It is not filed with the court.

Estate and inheritance tax

• State estate tax: No. Nebraska has no estate tax, but it has an inheritance tax.
• Inheritance tax: Yes. Paid by each person who inherits, through the county. For deaths on or after January 1, 2023: a surviving spouse pays nothing, and anyone under age 22 pays nothing. Close relatives (parents, grandparents, siblings, children, adopted children, other lineal descendants, and their spouses) pay 1% on what each gets over $100,000. Remote relatives (aunts, uncles, nieces, nephews, their descendants, and their spouses) pay 11% on what each gets over $40,000. Everyone else pays 15% on what each gets over $25,000. A 2026 law (LB838) reorganized the close relative section but did not change these rates.

The federal estate tax applies only to very large estates. Most families do not owe it.

Property that passes outside probate

• Transfer on death deed for a home: Yes. Transfer on death deed under the Nebraska Uniform Real Property Transfer on Death Act (Neb. Rev. Stat. 76-3401 and following). It must be recorded with the register of deeds before death.
• Community property state: No.

Accounts with a named beneficiary, jointly owned property and property in a living trust usually pass directly, without probate, in every state.

Wills

Signing a will: Signed by the will maker and two witnesses. A self-proving affidavit signed before a notary lets the court accept the will without witness testimony.

Handwritten wills: Valid if it is dated and the signature and main parts are in the will maker’s own handwriting (Neb. Rev. Stat. 30-2328).

Power of attorney and health care directive

Financial power of attorney: Must be signed by the principal and acknowledged before a notary. In Nebraska a power of attorney under the act is not valid without notarization (Neb. Rev. Stat. 30-4005). Nebraska adopted the Uniform Power of Attorney Act in 2012, and it includes a statutory form.

Health care directive: Power of Attorney for Health Care (Neb. Rev. Stat. 30-3401 and following) and Declaration (living will) under the Rights of the Terminally Ill Act (20-404). Each must be signed before two adult witnesses or a notary. The agent and the attending doctor cannot be witnesses for the power of attorney. For the declaration, no more than one witness can work for your health care provider, and none can work for your life or health insurer. See the state form.

Death certificates

Certified copies come from the Nebraska DHHS Office of Vital Records (Lincoln). The fee is $16 per certified copy. The funeral home can usually order them for you.

DHHS says a death certificate can be ordered for your spouse, parent or child. Include a copy of photo ID. Order online at nevitalrecords-dhhs.ne.gov or by mail to Nebraska Vital Records, P.O. Box 95065, Lincoln, NE 68509.

Most families need 6 to 12 certified copies. Banks, insurers and brokerages usually want a certified copy.

Also good to know

Nebraska is one of the few states with an inheritance tax. It is handled through the county court and county, not a state agency, and it applies even when there is no probate. Children and grandchildren under 22 owe nothing.