Probate in Nebraska

Nebraska probate is administered in the District Court of the county where the deceased resided. Nebraska follows the Uniform Probate Code and allows informal (unsupervised) administration in most cases. Informal administration significantly reduces court oversight for uncontested estates.

Nebraska probate typically takes 6–12 months.

Simplified estate procedures

Nebraska allows a small estate affidavit for personal property of $50,000 or less, available 30 days after death. Nebraska also allows a simplified summary proceeding for small estates.

Nebraska authorizes transfer on death deeds for real property.

Death certificates

Nebraska death certificates are issued by the Nebraska Department of Health and Human Services (NDHHS) Vital Records division. The cost is $16 per certified copy. Order through NDHHS or VitalChek.

Because Nebraska has an inheritance tax that requires filings (and potentially payment) even for lower-rate beneficiaries, order at least 12–15 certified copies.

Estate and inheritance tax

  • State estate tax: Nebraska has no state estate tax. Nebraska does have an inheritance tax.
  • Inheritance tax: Nebraska has an inheritance tax based on the beneficiary's relationship to the deceased. Spouses are exempt. Immediate relatives (parents, siblings, children, grandchildren) pay 1%. Other relatives pay 13%. Non-relatives pay 18%. Nebraska is one of only six states with an inheritance tax.

The federal estate tax applies only to estates above $13.61 million (2024 threshold).

Notable rules

  • Inheritance tax: Nebraska is one of only six states with an inheritance tax. Even relatively small bequests to non-relatives or distant relatives trigger filing requirements and tax obligations.
  • Creditor claim period: 2 months from the date of first publication of notice to creditors.
  • Transfer on death deed: Nebraska allows transfer on death deeds for real property.
  • Informal administration: Nebraska's UPC-based informal administration track reduces court involvement significantly.

Key contacts

  • Nebraska vital records: dhhs.ne.gov/Pages/Vital-Records.aspx
  • Nebraska Judicial Branch probate: supremecourt.nebraska.gov
  • Nebraska State Bar lawyer referral: nebar.com