Nebraska
Estate law, probate process, and inheritance rules for Nebraska — in plain language.
$2,500–$4,500 typical
Affidavit Neb. Rev. Stat. §30-24,125
Spouse, descendants, parents: 1%. Siblings, in-laws: 11%. Others: 15%.
Elective share: 1/2 of augmented estate (MUPC)
Spouse + descendants of marriage: spouse takes 100%.
- ✓Must be 18+ and of sound mind
- ✓May be required to post bond unless will waives it
- ✓Must file inventory of estate assets
- ✓Must give notice to creditors per statute
- ⏱Will filed within 1 year of death
- ⏱Inheritance tax: 12 months after death
- ⏱Inventory: 2 months after appointment
- ⚠Nebraska has BOTH MUPC adoption AND inheritance tax (unusual combination)
- ⚠Even close relatives owe 1% — modest amount but it adds up
- ⚠Outdated beneficiary designations override the will
- ⚠Real estate in another state triggers ancillary probate
- ⚠Joint tenancy with non-spouse can create unintended consequences
- →Lifetime gifting to Class B/C heirs
- →Trust planning to minimize taxable transfers
- Nebraska Probate Code (Neb. Rev. Stat. Chapter 30)
- Chapter 77 Article 20 (Inheritance Tax)
Statute references are for orientation only. Verify current text with your state legislature's website. Not legal advice — consult an attorney licensed in Nebraska.
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