Nebraska Probate Information
Quick facts
| Topic | Nebraska rule |
|---|---|
| Court | Probate is filed in the county court for the county where the decedent was domiciled. Each Nebraska county has a county court, and the county court has exclusive original jurisdiction of matters relating to decedents' estates (Neb. Rev. Stat. § 24-502; Neb. Rev. Stat. § 24-517). |
| Judge | The judge is a county judge. A clerk magistrate may hear and determine uncontested estate and inheritance tax matters, but not the construction of a will or trust, the determination of title to real estate, or an authorization to sell or mortgage real estate (Neb. Rev. Stat. § 24-519). |
| Where to file | File with the clerk of the county court in the county where the decedent was domiciled at death. If the decedent was not domiciled in Nebraska, file in a county where the decedent owned property (Neb. Rev. Stat. § 30-2410). |
| Who takes the filing | The filing office is the clerk of the county court. In most counties that office is held by a clerk magistrate; in Douglas, Lancaster and Sarpy Counties it is held by a judicial administrator (Neb. Rev. Stat. § 24-507). |
| Two court tracks | Informal probate uses an application to the registrar. Formal probate uses a petition to the court with notice to interested persons (Neb. Rev. Stat. § 30-2209; Neb. Rev. Stat. § 30-2216). |
| Earliest informal probate | The registrar issues a written statement of informal probate only after at least 120 hours have elapsed since the death (Neb. Rev. Stat. § 30-2415). |
| County judge districts | Nebraska has 12 county judge districts. They assign county judges and county court local rules; they do not change the county where the estate is filed (Neb. Rev. Stat. § 24-503). |
| Filing fee | $22 for a probate proceeding commenced and closed informally, with another $22 for each later petition or application in an informal proceeding. A formal probate is charged on a schedule keyed to the gross value of the Nebraska estate at death, from $22 on estates of $1,000 or less to $1,500 over $5,000,000 (Neb. Rev. Stat. § 33-125). |
| Personal property without probate | Form CC 15:40, Affidavit for Transfer of Personal Property without Probate, may be presented to the holder after thirty days when all personal property in the estate, wherever located and less liens and encumbrances, does not exceed $100,000. The $100,000 ceiling was raised by 2022 Neb. Laws LB 1124, signed April 18, 2022 (Neb. Rev. Stat. § 30-24,125). |
| Real property without probate | Form CC 15:41, Affidavit for Transfer of Real Property without Probate, may be filed with the register of deeds after thirty days when the decedent's Nebraska real property interest does not exceed $100,000, measured from the assessment rolls for the year of death less real estate taxes and interest then due. The $100,000 ceiling was raised by 2024 Neb. Laws LB 1195, signed April 15, 2024 (Neb. Rev. Stat. § 30-24,129; Neb. Rev. Stat. § 30-24,125). |
| Creditor claims | After appointment, the clerk publishes the notice to creditors once a week for three successive weeks, with first publication within thirty days. Claims are barred two months after the first publication if notice was given as required (Neb. Rev. Stat. § 30-2483; Neb. Rev. Stat. § 30-2485). |
| Deadline to open | The general outside limit is three years after death, with statutory exceptions (Neb. Rev. Stat. § 30-2408). |
| Inventory | Within three months after appointment, the personal representative prepares and files an inventory with the court, with date of death fair market values and encumbrances, and sends a copy to interested persons who request it (Neb. Rev. Stat. § 30-2467). |
| Inheritance tax | Nebraska has a county inheritance tax. It is determined by the county court, is due twelve months after the date of death, and rates and exemptions depend on the beneficiary's relationship to the decedent and the date of death. The surviving spouse is exempt (Neb. Rev. Stat. § 77-2004; Neb. Rev. Stat. § 77-2010). |
| Nebraska estate tax | There is no Nebraska estate tax for a death on or after January 1, 2007 (Neb. Rev. Stat. § 77-2101.01). |
| Forms | Nebraska publishes forms for the two affidavit routes, a testate informal probate flowchart, and the uniform fax cover sheet. The Judicial Branch does not publish a statewide form for the application or petition that opens an estate. |
| E-filing and fax | A Nebraska attorney must file electronically (Neb. Ct. R. § 2-202). A person filing without a lawyer is not required to e-file and may file in person, by mail, or by fax with the uniform cover sheet until July 1, 2028 (Neb. Ct. R. § 6-601(B)). Email filings are not allowed (Neb. Ct. R. § 2-212). Neb. Ct. R. § 2-216 provides for optional non-attorney e-filing registration; confirm with the clerk of the county court whether that registration is open before relying on it. |
| Case search | Statewide trial court case search runs through Nebraska.gov on the Judicial Branch's JUSTICE case management system at https://www.nebraska.gov/justice/case.cgi. A general search list is free; viewing a case's details is $2, with no extra charge for document images; a single one-time party-name search is $17 and returns up to 30 results; frequent users can open a Nebraska.gov subscriber account for an annual $100. The same case information is free at courthouse kiosks and law libraries. |
| Remote appearance | Nebraska law allows a county court to hear all nonevidentiary hearings, and any evidentiary hearing the court approves with the stipulation of all parties that have filed an appearance, by telephone or videoconference (Neb. Rev. Stat. § 25-2704). Each county judge district also publishes local rules or protocols for remote hearing requests. |
| Attorney | Nebraska does not require a personal representative to hire a lawyer, and the Judicial Branch says the law allows self-representation. The same materials say filing an estate will most often require an attorney's help. |
Before you begin — know the assets and liabilities
Start by finding what the decedent owned and owed before choosing a Nebraska estate settlement route. That inventory decides whether either affidavit route fits, because the personal property route counts all personal property in the estate, wherever located and less liens and encumbrances, against a $100,000 ceiling raised by 2022 Neb. Laws LB 1124, signed April 18, 2022 (Neb. Rev. Stat. § 30-24,125), while the real property route uses a separate $100,000 ceiling raised by 2024 Neb. Laws LB 1195, signed April 15, 2024, for the decedent's Nebraska real property interest measured from the assessment rolls (Neb. Rev. Stat. § 30-24,129). It also decides the filing fee, because formal probate is keyed to the gross value of the Nebraska estate at death (Neb. Rev. Stat. § 33-125), and it affects inheritance tax, which is measured by what each beneficiary receives (Neb. Rev. Stat. § 77-2004).
Use the waiting periods to do the discovery rather than simply wait. Neither affidavit can be used until thirty days have passed, informal probate cannot issue until at least 120 hours have elapsed since death (Neb. Rev. Stat. § 30-2415), and Nebraska inheritance tax is due twelve months after the date of death, with penalties if an appropriate proceeding is not filed in time (Neb. Rev. Stat. § 77-2010). Sunset's 2,300-institution asset discovery helps families find accounts, policies and liabilities early enough to choose the right estate settlement path.
Which court handles probate
Nebraska probate is organized county by county. There is a county court in and for each of Nebraska's 93 counties, located at the county seat, and the county court is a court of record (Neb. Rev. Stat. § 24-502). Probate is filed with the clerk of the county court in the county where the decedent was domiciled at death; if the decedent was not domiciled in Nebraska, venue is in any county where the decedent owned property at death (Neb. Rev. Stat. § 30-2410).
Nebraska district courts do not hear probate; a will is proved and letters are issued in the county court, which has exclusive original jurisdiction of all matters relating to decedents' estates (Neb. Rev. Stat. § 24-517). Later proceedings stay in the county where the first proceeding was filed unless transferred under the Nebraska Probate Code, and an informal proceeding may be transferred after notice if venue belongs elsewhere (Neb. Rev. Stat. § 30-2410).
Nebraska's 93 counties are grouped into 12 county judge districts. A county judge district assigns county judges and county court local rules; it is not a separate filing counter and it does not move an estate out of the decedent's county (Neb. Rev. Stat. § 24-503).
| County judge district | County judges | Counties |
|---|---|---|
| 1 | 3 | Saline, Jefferson, Gage, Thayer, Johnson, Pawnee, Nemaha, Richardson |
| 2 | 4 | Sarpy, Cass, Otoe |
| 3 | 7 | Lancaster |
| 4 | 12 | Douglas |
| 5 | 5 | Merrick, Platte, Colfax, Boone, Nance, Hamilton, Polk, York, Butler, Seward, Saunders |
| 6 | 4 | Dixon, Dakota, Cedar, Burt, Thurston, Dodge, Washington |
| 7 | 3 | Knox, Cuming, Antelope, Pierce, Wayne, Madison, Stanton |
| 8 | 3 | Cherry, Keya Paha, Brown, Rock, Blaine, Loup, Custer, Boyd, Holt, Garfield, Wheeler, Valley, Greeley, Sherman, Howard |
| 9 | 5 | Buffalo, Hall |
| 10 | 3 | Fillmore, Adams, Clay, Phelps, Kearney, Harlan, Franklin, Webster, Nuckolls |
| 11 | 5 | Hooker, Thomas, Arthur, McPherson, Logan, Keith, Perkins, Lincoln, Dawson, Chase, Hayes, Frontier, Gosper, Dundy, Hitchcock, Red Willow, Furnas |
| 12 | 5 | Sioux, Dawes, Box Butte, Sheridan, Scotts Bluff, Morrill, Garden, Banner, Kimball, Cheyenne, Grant, Deuel |
The probate process
- List the decedent's assets, debts, titled property, jointly held property, beneficiaries and likely creditors. Nebraska route selection depends on value, title and tax, not just on whether there is a will.
- Check whether a court case is needed. The Affidavit for Transfer of Personal Property without Probate, form CC 15:40, is presented to the holder after thirty days if all personal property in the estate, wherever located and less liens and encumbrances, does not exceed $100,000, a ceiling raised by 2022 Neb. Laws LB 1124, signed April 18, 2022 (Neb. Rev. Stat. § 30-24,125). The Affidavit for Transfer of Real Property without Probate, form CC 15:41, is filed with the register of deeds after thirty days if the decedent's Nebraska real property interest is $100,000 or less at assessment-roll value, under the ceiling raised by 2024 Neb. Laws LB 1195, signed April 15, 2024 (Neb. Rev. Stat. § 30-24,129; Neb. Rev. Stat. § 30-24,125).
- If an estate must be opened, gather the certified death certificate, the original will if there is one, asset information, creditor information and the family and beneficiary information needed for the application or petition.
- Choose the court track. Informal probate uses an application to the registrar; formal probate uses a petition to the court with notice to interested persons (Neb. Rev. Stat. § 30-2209; Neb. Rev. Stat. § 30-2216).
- Deliver the application or petition to the clerk of the county court in the county where the decedent was domiciled, or for a nonresident decedent in a county where Nebraska property was located (Neb. Rev. Stat. § 30-2410). A Nebraska attorney files electronically (Neb. Ct. R. § 2-202). A person without a lawyer may file in person, by mail, or by fax with the uniform cover sheet until July 1, 2028 (Neb. Ct. R. § 6-601(B)). Neb. Ct. R. § 2-216 provides for optional non-attorney e-filing registration; confirm with the clerk of the county court whether that registration is open before relying on it.
- For an informal application involving a will, deliver the original will, or an authenticated copy of a will probated elsewhere, to the court with the application or within ten days after filing it (Neb. Rev. Stat. § 30-2414).
- Pay the filing fee required by Neb. Rev. Stat. § 33-125. Informal proceedings commenced and closed informally are $22, with later informal petitions or applications also $22; formal probate uses the statutory gross value schedule.
- For informal probate, wait until at least 120 hours have elapsed since death. After the registrar makes the required findings, the registrar issues the written statement of informal probate and the court issues letters testamentary or letters of administration. The first certified copy of letters of appointment is free (Neb. Rev. Stat. § 30-2415; Neb. Rev. Stat. § 33-125).
- After appointment of a personal representative, the clerk publishes the notice to creditors once a week for three successive weeks, with first publication within thirty days after appointment. The person maintaining the proceeding or the attorney must mail the published notice and prove the mailing (Neb. Rev. Stat. § 30-2483).
- Give the Department of Health and Human Services notice if the decedent was fifty-five or older or resided in a medical institution, in the manner the department designates. A notice that does not conform is void (Neb. Rev. Stat. § 30-2483).
- Track creditor claims. If notice was properly given, claims are barred two months after the date of first publication, subject to the statute's limited late-claim procedure. If no notice was given, the statute uses a three year window after death (Neb. Rev. Stat. § 30-2485; Neb. Rev. Stat. § 30-2408).
- Prepare and file the inventory with the court within three months after appointment, listing the decedent's property with reasonable detail, date of death fair market values and encumbrances, and send a copy to interested persons who request it (Neb. Rev. Stat. § 30-2467).
- Have the Nebraska inheritance tax determined and paid. The tax is due twelve months after the date of death, and a petition or application for probate proceedings filed within that year counts as an appropriate proceeding to avoid the penalty (Neb. Rev. Stat. § 77-2010; Neb. Rev. Stat. § 77-2018.01; Neb. Rev. Stat. § 77-2004).
- Distribute property to the people entitled to it and close the estate. In the summary administrative procedure, the personal representative files a closing statement after distribution; if no proceeding involving the personal representative is pending one year later, the appointment terminates (Neb. Rev. Stat. § 30-24,127; Neb. Rev. Stat. § 30-24,128).
Types of probate
| Route | When it fits | What happens | Cite |
|---|---|---|---|
| Informal probate | An uncontested estate, with or without a will, where the registrar can make the required findings and at least 120 hours have elapsed since death. | An application is directed to the registrar and delivered to the clerk of the county court. In an informal proceeding, the registrar's acts are performed by a county judge or by a person designated by written order. The registrar issues a written statement of informal probate, and the court issues letters testamentary or letters of administration. | Neb. Rev. Stat. § 30-2209; Neb. Rev. Stat. § 30-2216; Neb. Rev. Stat. § 30-2414; Neb. Rev. Stat. § 30-2415 |
| Formal probate | A contested estate, a dispute about the will or appointment, a declined informal application, or any matter that needs a county judge's order with notice to interested persons. | A petition is filed in the county court. The proceeding is before a county judge with notice. If a formal testacy petition is unopposed, the court may decide it on the pleadings or may hold a hearing in open court and require proof. | Neb. Rev. Stat. § 30-2209; Neb. Rev. Stat. § 30-2429 |
| Affidavit for Transfer of Personal Property without Probate, form CC 15:40 | Thirty days have passed; all personal property in the estate, wherever located and less liens and encumbrances, does not exceed $100,000; no personal representative appointment is pending or granted; and the claiming successor is entitled to payment or delivery. The $100,000 ceiling was raised by 2022 Neb. Laws LB 1124, signed April 18, 2022. | The claiming successor presents the affidavit to the holder, such as a bank, employer, transfer agent, corporation, or the Department of Motor Vehicles for a titled vehicle. It is not filed with the court. | Neb. Rev. Stat. § 30-24,125 |
| Affidavit for Transfer of Real Property without Probate, form CC 15:41 | Thirty days have passed; the decedent's interest in Nebraska real property does not exceed $100,000, measured from the assessment rolls for the year of death less real estate taxes and interest then due; no Nebraska appointment is pending or granted; and the claiming successor is entitled to the property. The $100,000 ceiling was raised by 2024 Neb. Laws LB 1195, signed April 15, 2024. | The affidavit is signed by all persons claiming as successors and filed with the register of deeds in a county where the real property is located. It is also recorded in any other Nebraska county where the same real property is located. | Neb. Rev. Stat. § 30-24,129; Neb. Rev. Stat. § 30-24,125 |
| Summary administrative procedure and closing statement | An estate has already been opened, and the inventory and appraisal show that the value of the entire estate, less liens and encumbrances, does not exceed the allowances, administration expenses, funeral expenses and last-illness medical and hospital expenses listed in the statute. It has no dollar figure. | The personal representative may distribute immediately without giving notice to creditors and then file a closing statement. If no proceeding involving the personal representative is pending one year after the closing statement is filed, the appointment terminates. | Neb. Rev. Stat. § 30-24,127; Neb. Rev. Stat. § 30-24,128 |
| Supervised administration | The court is asked to supervise administration under the Nebraska Probate Code's separate supervised administration part. | The supervised administration provisions in Article 24, part 5 apply. This route is distinct from informal probate and formal probate. | Neb. Rev. Stat. § 30-2209 |
Executor duties
Executor duties in Nebraska
- Deliver the original will, or an authenticated copy of a will probated elsewhere, to the court with the informal application or within ten days after filing it (Neb. Rev. Stat. § 30-2414).
- Take appointment as personal representative and use the letters testamentary or letters of administration issued by the court. One certified copy of letters of appointment is provided without charge (Neb. Rev. Stat. § 33-125).
- Mail the published notice to creditors and prove the mailing, even though the clerk is the person who publishes the notice after appointment (Neb. Rev. Stat. § 30-2483).
- Send notice to the Department of Health and Human Services if the decedent was fifty-five or older or resided in a medical institution, using the manner the department designates, because a nonconforming notice is void (Neb. Rev. Stat. § 30-2483).
- Prepare and file the inventory with the court within three months after appointment, listing the decedent's property with reasonable detail, date of death fair market values and encumbrances, and send a copy to interested persons who request it (Neb. Rev. Stat. § 30-2467).
- See that the Nebraska inheritance tax is determined and paid. It is due twelve months after the date of death, and the county court may determine it in the probate proceeding or in a separate proceeding for that purpose (Neb. Rev. Stat. § 77-2010; Neb. Rev. Stat. § 77-2018.01; Neb. Rev. Stat. § 77-2004).
- Distribute property to the people entitled to it and close the estate. In the summary route, the closing statement is sent to all people receiving estate property and to creditors or claimants of whom the personal representative is aware whose claims are neither paid nor barred (Neb. Rev. Stat. § 30-24,128; Neb. Rev. Stat. § 30-2485).
Forms and documents
Probate forms in Nebraska
Nebraska's statewide estate form set is useful but partial. The Judicial Branch publishes the Affidavit for Transfer of Personal Property without Probate, form CC 15:40, revised July 2022, for the personal property route under Neb. Rev. Stat. § 30-24,125, and the Affidavit for Transfer of Real Property without Probate, form CC 15:41, revised October 2025, for the register of deeds route under Neb. Rev. Stat. § 30-24,129. The current form links are https://nebraskajudicial.gov/sites/default/files/CC-15-40.pdf and https://nebraskajudicial.gov/sites/default/files/CC-15-41.pdf.
The Judicial Branch also publishes form AD 2:26, Flowchart, Informal Probate with Will (Testate), revised February 2020, at https://nebraskajudicial.gov/sites/default/files/AD-2-26.pdf. Its own caveat is that it does not apply when there is no will, the will is contested, or the estate or distribution of assets is contested.
The Judicial Branch does not publish a statewide form for the application for informal probate, the petition for formal probate, Letters, or an estate inventory. The clerk of the county court cannot prepare those documents for you or give legal advice. Nebraska also requires the uniform fax cover sheet, Chapter 6, Article 6, Appendix 1, as the first page of any fax filing by a person without an attorney under Neb. Ct. R. § 6-601(B); the cover sheet is at https://nebraskajudicial.gov/sites/default/files/Ch6Art6App1.pdf.
| Form | Use | Revision | Authority |
|---|---|---|---|
| CC 15:40 | Affidavit for Transfer of Personal Property without Probate | July 2022 | Neb. Rev. Stat. § 30-24,125 |
| CC 15:41 | Affidavit for Transfer of Real Property without Probate | October 2025 | Neb. Rev. Stat. § 30-24,129 |
| CC 15:1 | Demand for Notice | March 2022 | Nebraska Judicial Branch forms list |
| CC 15:2 | Statement of Claim | April 2018 | Nebraska Judicial Branch forms list |
| CC 15:3 | Release of Claim | May 2015 | Nebraska Judicial Branch forms list |
| CC 15:5 | Certificate of Mailing a Notice of Filing a Petition For The Determination of Inheritance Tax | March 2019 | Nebraska Judicial Branch forms list |
| CC 15:5.1 | Notice - No Notice to Department of Health and Human Services Required | February 2016 | Neb. Rev. Stat. § 30-2483 |
| CC 15:6 | Authorization to Withdraw Will | March 2017 | Nebraska Judicial Branch forms list |
| CC 15:7 | Order Appointing a Guardian Ad Litem in a Proceeding Under the Nebraska Probate Code | January 2017 | Nebraska Judicial Branch forms list |
| Chapter 6, Article 6, Appendix 1 | Uniform fax cover sheet | Current statewide fax filing cover sheet | Neb. Ct. R. § 6-601(B); Neb. Ct. R. § 6-604 |
Fees
Nebraska probate filing fees are statutory. Informal probate is $22 when the proceeding is commenced and closed informally, and each later petition or application within an informal proceeding is another $22. The inheritance tax determination fee is also $22 unless a formal probate fee under Neb. Rev. Stat. § 33-125 has already been charged (Neb. Rev. Stat. § 33-126.03).
Formal probate is charged on the gross value of the Nebraska estate at death. Gross value means the actual value of the estate less liens and joint tenancy property, and it includes both real and personal property in Nebraska. Formal fees cover petitions, hearings and orders in the course of that administration, and one certified copy of letters of appointment is provided without charge. If a petition is filed but no appointment is made or order entered and the case is dismissed, the fee is $10 (Neb. Rev. Stat. § 33-125).
| Gross value of Nebraska estate | Formal fee | Subdivision |
|---|---|---|
| Not over $1,000 | $22 | Neb. Rev. Stat. § 33-125(1)(b)(i) |
| Over $1,000 and not more than $2,000 | $30 | Neb. Rev. Stat. § 33-125(1)(b)(ii) |
| Over $2,000 and not more than $5,000 | $50 | Neb. Rev. Stat. § 33-125(1)(b)(iii) |
| Over $5,000 and not more than $10,000 | $70 | Neb. Rev. Stat. § 33-125(1)(b)(iv) |
| Over $10,000 and not more than $25,000 | $80 | Neb. Rev. Stat. § 33-125(1)(b)(v) |
| Over $25,000 and not more than $50,000 | $100 | Neb. Rev. Stat. § 33-125(1)(b)(vi) |
| Over $50,000 and not more than $75,000 | $120 | Neb. Rev. Stat. § 33-125(1)(b)(vii) |
| Over $75,000 and not more than $100,000 | $160 | Neb. Rev. Stat. § 33-125(1)(b)(viii) |
| Over $100,000 and not more than $125,000 | $220 | Neb. Rev. Stat. § 33-125(1)(b)(ix) |
| Over $125,000 and not more than $150,000 | $250 | Neb. Rev. Stat. § 33-125(1)(b)(x) |
| Over $150,000 and not more than $175,000 | $270 | Neb. Rev. Stat. § 33-125(1)(b)(xi) |
| Over $175,000 and not more than $200,000 | $300 | Neb. Rev. Stat. § 33-125(1)(b)(xii) |
| Over $200,000 and not more than $300,000 | $350 | Neb. Rev. Stat. § 33-125(1)(b)(xiii) |
| Over $300,000 and not more than $400,000 | $400 | Neb. Rev. Stat. § 33-125(1)(b)(xiv) |
| Over $400,000 and not more than $500,000 | $500 | Neb. Rev. Stat. § 33-125(1)(b)(xv) |
| Over $500,000 and not more than $750,000 | $600 | Neb. Rev. Stat. § 33-125(1)(b)(xvi) |
| Over $750,000 and not more than $1,000,000 | $700 | Neb. Rev. Stat. § 33-125(1)(b)(xvii) |
| Over $1,000,000 and not more than $2,500,000 | $800 | Neb. Rev. Stat. § 33-125(1)(b)(xviii) |
| Over $2,500,000 and not more than $5,000,000 | $1,000 | Neb. Rev. Stat. § 33-125(1)(b)(xix) |
| Over $5,000,000 | $1,500 | Neb. Rev. Stat. § 33-125(1)(b)(xx) |
Timeline
- At death: start gathering asset, debt, title, will and beneficiary information before choosing a route.
- 120 hours after death: the registrar may issue a written statement of informal probate only after at least 120 hours have elapsed (Neb. Rev. Stat. § 30-2415).
- Within ten days after filing an informal application involving a will: if the applicant holds the original will or authenticated copy, it must be delivered to the court within ten days after filing the application (Neb. Rev. Stat. § 30-2414).
- Thirty days after death: the personal property affidavit route and the real property affidavit route become possible if their separate requirements are met (Neb. Rev. Stat. § 30-24,125; Neb. Rev. Stat. § 30-24,129).
- Within thirty days after appointment: the clerk publishes the first notice to creditors, and publication continues once a week for three successive weeks (Neb. Rev. Stat. § 30-2483).
- Two months after the first publication: creditor claims are barred if notice was given as required, subject to the statute's limited late-claim procedure (Neb. Rev. Stat. § 30-2485).
- Within three months after appointment: the personal representative prepares and files the inventory with the court and sends a copy to interested persons who request it (Neb. Rev. Stat. § 30-2467).
- Twelve months after the date of death: Nebraska inheritance tax is due, and failure to file an appropriate proceeding within that time can add a penalty of five percent per month up to twenty-five percent (Neb. Rev. Stat. § 77-2010; Neb. Rev. Stat. § 77-2004).
- Three years after death: the general outside limit to begin informal or formal probate or appointment proceedings applies, with statutory exceptions (Neb. Rev. Stat. § 30-2408).
- One year after a summary closing statement: if no proceeding involving the personal representative is pending, the appointment terminates (Neb. Rev. Stat. § 30-24,128).
State-specific considerations
California uses statewide Judicial Council forms (the DE-series). The same forms apply in all 58 counties, although counties may add local cover sheets. Los Angeles requires LASC PRO 010.
- The registrar is a function, not a separate filing office. In an informal proceeding the registrar's acts are performed by a county judge or by a person designated by the court in a written order, and the application is delivered to the clerk of the county court (Neb. Rev. Stat. § 30-2216).
- A clerk magistrate may hear and determine an uncontested decedent's estate matter and an inheritance tax matter, but not the construction of a will or trust, the determination of title to real estate, or an authorization to sell or mortgage real estate (Neb. Rev. Stat. § 24-519; Neb. Rev. Stat. § 24-507).
- After appointment, the clerk publishes the notice to creditors, but the person maintaining the proceeding or the attorney must still mail the published notice and prove the mailing (Neb. Rev. Stat. § 30-2483).
- The two $100,000 affidavit ceilings are separate and measured differently. The personal property affidavit counts personal property wherever located, less liens and encumbrances, and was raised by 2022 Neb. Laws LB 1124, signed April 18, 2022 (Neb. Rev. Stat. § 30-24,125). The real property affidavit counts the decedent's Nebraska real property interest at assessment-roll value, and was raised by 2024 Neb. Laws LB 1195, signed April 15, 2024 (Neb. Rev. Stat. § 30-24,129; Neb. Rev. Stat. § 30-24,125).
- The real property affidavit is filed with the register of deeds, not with the county court (Neb. Rev. Stat. § 30-24,129).
- Nebraska inheritance tax is a county tax determined by the county court, due twelve months after the date of death (Neb. Rev. Stat. § 77-2004; Neb. Rev. Stat. § 77-2010; Neb. Rev. Stat. § 77-2018.01).
- A person filing without an attorney may use fax filing with the uniform cover sheet until July 1, 2028, while Nebraska attorneys must file electronically (Neb. Ct. R. § 6-601(B); Neb. Ct. R. § 2-202).
- Local courthouse hours, room locations, fax numbers and local procedures belong on the county page. One clerk magistrate can serve more than one county, but that does not change where the estate is filed (Neb. Rev. Stat. § 24-507).
- Remote appearance starts with the statewide statute and then depends on county judge district rules. The court may hear nonevidentiary hearings, and approved evidentiary hearings with the stipulation of all parties that have filed an appearance, by telephone or videoconference (Neb. Rev. Stat. § 25-2704).
Small-estate alternatives
Nebraska has two affidavit routes that can avoid opening a county court estate, and they are separate. The Affidavit for Transfer of Personal Property without Probate, form CC 15:40, applies after thirty days when all personal property in the estate, wherever located and less liens and encumbrances, does not exceed $100,000. That ceiling was raised by 2022 Neb. Laws LB 1124, signed April 18, 2022. The affidavit is presented to the holder of the property, such as a bank, employer, transfer agent, corporation, or the Department of Motor Vehicles for a titled vehicle, and it is not filed with the court (Neb. Rev. Stat. § 30-24,125).
The Affidavit for Transfer of Real Property without Probate, form CC 15:41, applies after thirty days when the decedent's interest in Nebraska real property does not exceed $100,000, measured from the assessment rolls for the year of death less real estate taxes and interest then due. That ceiling was raised by 2024 Neb. Laws LB 1195, signed April 15, 2024. This affidavit is filed with the register of deeds office in a county where the real property is located, and in any other Nebraska county where the same real property is located (Neb. Rev. Stat. § 30-24,129; Neb. Rev. Stat. § 30-24,125).
The two $100,000 ceilings do not add together and neither is a combined estate cap. Nebraska also has a summary administrative procedure inside an already opened estate, but it has no dollar figure: it depends on whether the inventory and appraisal show the estate does not exceed the allowances and expenses listed in the statute. In that route, the personal representative may distribute and file a closing statement (Neb. Rev. Stat. § 30-24,127; Neb. Rev. Stat. § 30-24,128).
Recent updates
| Change | When | What it means | Authority |
|---|---|---|---|
| Form CC 15:41 revised | October 2025 | The current Affidavit for Transfer of Real Property without Probate is the October 2025 revision. | Neb. Rev. Stat. § 30-24,129 |
| Personal property affidavit mechanics amended | 2025 Neb. Laws LB 85, signed February 25, 2025 | A claiming successor may endorse or negotiate a check or other negotiable instrument payable to the decedent or the decedent's estate, and a financial institution accepting it is discharged for the amount accepted. If a certified death certificate is delayed, an abstract of death may be attached instead. | Neb. Rev. Stat. § 30-24,125 |
| Fax filing for non-attorneys extended | Neb. Ct. R. § 6-601(B), amended June 18, 2025; current sunset July 1, 2028 | Every Nebraska court must accept a non-attorney's fax filing with the uniform cover sheet until July 1, 2028, unless the Nebraska Supreme Court advances or extends that date. | Neb. Ct. R. § 6-601(B) |
| Nebraska inheritance tax rates and exemptions changed by date of death | For decedents dying on or after January 1, 2023, under 2022 Neb. Laws LB 310 | Immediate relatives are taxed at 1 percent over $100,000, remote relatives at 11 percent over $40,000, and all other cases at 15 percent over $25,000. The trigger is the decedent's date of death, not the filing date. | Neb. Rev. Stat. § 77-2004; Neb. Rev. Stat. § 77-2005; Neb. Rev. Stat. § 77-2006 |
| Real property affidavit ceiling raised to $100,000 | 2024 Neb. Laws LB 1195, signed April 15, 2024 | The Neb. Rev. Stat. § 30-24,129 route reaches a decedent's Nebraska real property interest of up to $100,000, measured on the assessment rolls for the year of death. | Neb. Rev. Stat. § 30-24,129; Neb. Rev. Stat. § 30-24,125 |
| Personal property affidavit ceiling raised to $100,000 | 2022 Neb. Laws LB 1124, signed April 18, 2022 | The Neb. Rev. Stat. § 30-24,125 route reaches personal property of up to $100,000, wherever located, less liens and encumbrances. | Neb. Rev. Stat. § 30-24,125 |
Scenarios
| Scenario | Nebraska path | Where Sunset helps |
|---|---|---|
| Surviving spouse with a co-owned home | Start with title. Joint tenancy property is excluded from the gross value that sets a formal probate fee (Neb. Rev. Stat. § 33-125). Interests passing to a surviving spouse are not subject to Nebraska inheritance tax (Neb. Rev. Stat. § 77-2004). If the home passed outside the estate and the remaining personal property is $100,000 or less, wherever located and less liens and encumbrances, the personal property affidavit may be enough after thirty days, using the ceiling raised by 2022 Neb. Laws LB 1124, signed April 18, 2022 (Neb. Rev. Stat. § 30-24,125). If a Nebraska real property interest must be transferred and the separate $100,000 assessment-roll ceiling fits, the real property affidavit is filed with the register of deeds under the ceiling raised by 2024 Neb. Laws LB 1195, signed April 15, 2024 (Neb. Rev. Stat. § 30-24,129; Neb. Rev. Stat. § 30-24,125). Otherwise, the estate is opened in county court. | Sunset helps find accounts and policies so the spouse can tell whether an affidavit, informal probate, or formal probate is the right estate settlement path. |
| Out-of-state adult child with a small estate | If thirty days have passed and all personal property in the estate, wherever located and less liens and encumbrances, is $100,000 or less, the Affidavit for Transfer of Personal Property without Probate may be presented to the holder and not filed with any court. The $100,000 ceiling was raised by 2022 Neb. Laws LB 1124, signed April 18, 2022 (Neb. Rev. Stat. § 30-24,125). A holder that pays or delivers on the affidavit is released as if dealing with a personal representative, and if the holder refuses, delivery can be compelled in a proceeding brought for that purpose (Neb. Rev. Stat. § 30-24,126). If Letters are needed, the estate is opened in the county of domicile, and a person without a lawyer may file in person, by mail, or by fax with the cover sheet until July 1, 2028 (Neb. Rev. Stat. § 30-2410; Neb. Ct. R. § 6-601(B)). | Sunset assembles the asset list, helps determine whether the affidavit facts are true, and prepares the family for a county court filing if the holder needs Letters. |
| Parent settling a predeceased child's estate, home must be sold | Neither affidavit authorizes a sale of the house. The personal property route is personal property only, and the real property affidavit transfers the decedent's interest to successors rather than authorizing a sale (Neb. Rev. Stat. § 30-24,125; Neb. Rev. Stat. § 30-24,129). A clerk magistrate may handle uncontested estate matters, but an authorization to sell or mortgage real estate must be heard by a county judge (Neb. Rev. Stat. § 24-519; Neb. Rev. Stat. § 24-507). A parent is in the immediate-relative inheritance tax class, which for deaths on or after January 1, 2023 is 1 percent over $100,000 received by that person, and the tax is due twelve months after the date of death (Neb. Rev. Stat. § 77-2004; Neb. Rev. Stat. § 77-2010). | Sunset helps generate the probate packet and connects the family with a vetted Nebraska probate attorney when a county judge must authorize a sale. |
Self-help resources
| Resource | What it is | Where to find it |
|---|---|---|
| Nebraska Online Legal Self-Help Center | The Judicial Branch's virtual self-help center. It explains filing without a lawyer, fax filing mechanics, and the rule that email filings are not allowed. | https://nebraskajudicial.gov/self-help |
| Estates section | The Judicial Branch estate index, with court process information, claims information, deposit of will information, affidavit links and vehicle-title information. | https://nebraskajudicial.gov/self-help/estates |
| Additional Information: Estates | The page with the Judicial Branch's own statement that the law allows self-representation while estate filings often require attorney help. It also lists no-court affidavit conditions. | https://nebraskajudicial.gov/self-help/estates/additional-information-estates |
| Form CC 15:40 | Affidavit for Transfer of Personal Property without Probate, revised July 2022, for the Neb. Rev. Stat. § 30-24,125 route. | https://nebraskajudicial.gov/sites/default/files/CC-15-40.pdf |
| Form CC 15:41 | Affidavit for Transfer of Real Property without Probate, revised October 2025, for the Neb. Rev. Stat. § 30-24,129 route filed with the register of deeds. | https://nebraskajudicial.gov/sites/default/files/CC-15-41.pdf |
| AD 2:26 informal probate flowchart | Flowchart for Informal Probate with Will (Testate), revised February 2020. It does not apply when there is no will, the will is contested, or the estate or distribution of assets is contested. | https://nebraskajudicial.gov/sites/default/files/AD-2-26.pdf |
| Uniform fax cover sheet | The required first page for a fax filing by a person without an attorney under Neb. Ct. R. § 6-601(B) and Neb. Ct. R. § 6-604. | https://nebraskajudicial.gov/sites/default/files/Ch6Art6App1.pdf |
| County court contacts | The Judicial Branch directory for all 93 county courts, with county court contact information and county judge district grouping. | https://nebraskajudicial.gov/directories/county-court-contacts |
| Nebraska Judicial Branch forms | The searchable statewide form list, including the CC 15 estate forms and revision dates. | https://nebraskajudicial.gov/forms |
| County court local rules by district | The local rule indexes for the county judge districts, including remote hearing rules or protocols. | https://nebraskajudicial.gov/external-court-rules/county-court-local-rules/district-1 |
| Nebraska eFiling | The Judicial Branch eFiling page. Registration is mandatory for Nebraska attorneys and requires a Nebraska.Gov subscriber account (Neb. Ct. R. § 2-202). | https://nebraskajudicial.gov/e-services/efiling |
| Case Information eServices | The Judicial Branch page explaining JUSTICE case search access, pricing through Nebraska.gov, and free courthouse kiosk access. | https://nebraskajudicial.gov/e-services/case-information-eservices |
| Statewide trial court case search | The Nebraska.gov search for trial court case information in JUSTICE. It is gated for detail views and paid searches. | https://www.nebraska.gov/justice/case.cgi |
| Limited Scope Representation | Nebraska Judicial Branch information on hiring a lawyer to do only part of a case. | https://nebraskajudicial.gov/self-help/limited-scope-representation/people-wanting-limited-legal-assistance |
| Legal Aid of Nebraska | Statewide AccessLine 1.877.250.2016, Monday and Wednesday 8:30 am to 11:30 am, Tuesday and Thursday 1:00 pm to 3:00 pm Central; ElderAccessLine 1.800.527.7249 for people 60 and over in all 93 counties. Screening is by household income, assets and legal issue; the published practice areas are family, debt, housing and benefits rather than estate administration, and the organization takes no walk-ins. | https://legalaidofnebraska.org/call-for-help.html |
| Nebraska Free Legal Answers | A free virtual clinic at ne.freelegalanswers.org where qualifying users post civil legal questions for Nebraska-licensed volunteer attorneys. Its published topic list does not include estates, and volunteers cannot represent anyone in court. | https://ne.freelegalanswers.org/ |
| Nebraska Revised Statutes | The Legislature's full text of the Nebraska statutes, including the Nebraska Probate Code. | https://nebraskalegislature.gov/laws/statutes.php?statute=30-2201 |
When to hire an attorney
Nebraska does not require a personal representative to hire a lawyer, and the Judicial Branch's self-help materials say the law allows you to represent yourself. The same materials also say filing an estate will most often require an attorney's help and that the Self-Help Center cannot supply forms for every situation. Counsel is especially useful when the case involves construing a will or trust, determining title to real estate, authorizing a sale or mortgage of real estate, a formal probate dispute with notice, or the twelve-month inheritance tax clock (Neb. Rev. Stat. § 24-519; Neb. Rev. Stat. § 30-2209; Neb. Rev. Stat. § 77-2010; Neb. Rev. Stat. § 77-2004). Nebraska also recognizes Limited Scope Representation, so a family may hire a lawyer for only part of the case through the Judicial Branch materials at nebraskajudicial.gov. Sunset connects families to a vetted local probate attorney.
How Sunset helps in Nebraska
Find the accounts and assets. Nebraska estate settlement starts with knowing what exists. Sunset helps identify accounts, policies and property so the family can answer the two separate $100,000 affidavit questions, estimate the Neb. Rev. Stat. § 33-125 fee tier, and see whether the Nebraska inheritance tax may apply (Neb. Rev. Stat. § 30-24,125; Neb. Rev. Stat. § 30-24,129; Neb. Rev. Stat. § 77-2004).
Generate the probate packet. Nebraska publishes forms for the two affidavit routes, but not a statewide form for the application or petition that opens an estate. Sunset assembles the probate packet around the route you choose, including the information needed for informal probate, formal probate, Letters, notice, inventory and closing.
Find a local probate attorney. If the estate needs a county judge to authorize a sale of real estate, decide a title question, construe a will or handle a contested matter, Sunset connects the family with a vetted Nebraska probate attorney.
Sunset is free for families. Sunset helps families organize estate settlement, identify next steps and connect with professional help without charging families to get started.
Frequently asked questions
Where do I file probate in Nebraska?
File in the county court for the county where the decedent was domiciled at death. If the decedent was not domiciled in Nebraska, file in any county where the decedent owned property at death (Neb. Rev. Stat. § 30-2410). Nebraska district courts do not hear probate; a will is proved and letters are issued in the county court, which has exclusive original jurisdiction of all matters relating to decedents' estates (Neb. Rev. Stat. § 24-517).
What is the difference between informal probate and formal probate in Nebraska?
Informal probate is an application to the registrar and is conducted without notice to interested persons. The registrar's acts are performed by a county judge or by a person designated by written order (Neb. Rev. Stat. § 30-2209; Neb. Rev. Stat. § 30-2216). Formal probate is a petition to the court, conducted before a county judge with notice to interested persons.
How soon after a death can Nebraska probate start?
Informal probate cannot issue until at least 120 hours have elapsed since death (Neb. Rev. Stat. § 30-2415). The general outside limit to begin an informal or formal probate or appointment proceeding is three years after death, with statutory exceptions (Neb. Rev. Stat. § 30-2408).
How much does probate cost in Nebraska?
A proceeding commenced and closed informally costs $22, with another $22 for each later petition or application in the informal proceeding. Formal probate uses a schedule based on the gross value of the Nebraska estate at death, from $22 for estates of $1,000 or less to $1,500 for estates over $5,000,000. One certified copy of letters of appointment is provided without charge (Neb. Rev. Stat. § 33-125).
Can I avoid probate in Nebraska with an affidavit?
Possibly. The personal property affidavit, form CC 15:40, is presented to the holder after thirty days if all personal property in the estate, wherever located and less liens and encumbrances, does not exceed $100,000, a ceiling raised by 2022 Neb. Laws LB 1124, signed April 18, 2022 (Neb. Rev. Stat. § 30-24,125). The real property affidavit, form CC 15:41, is filed with the register of deeds after thirty days if the decedent's Nebraska real property interest fits the separate $100,000 assessment-roll ceiling raised by 2024 Neb. Laws LB 1195, signed April 15, 2024 (Neb. Rev. Stat. § 30-24,129; Neb. Rev. Stat. § 30-24,125).
Does Nebraska have an inheritance tax and who is it paid to?
Yes. Nebraska inheritance tax is a county tax determined by the county court and paid to the county. It is due twelve months after the date of death, with a penalty for failing to file an appropriate proceeding in that time. The surviving spouse is exempt, and any person under twenty-two is exempt (Neb. Rev. Stat. § 77-2004; Neb. Rev. Stat. § 77-2010; Neb. Rev. Stat. § 77-2018.01).
Does Nebraska have an estate tax?
There is no Nebraska estate tax for a death on or after January 1, 2007, because the Nebraska estate or excise tax applies only to decedents dying before that date (Neb. Rev. Stat. § 77-2101.01).
Do I need a lawyer to settle an estate in Nebraska?
Nebraska does not require a personal representative to hire a lawyer, and the Judicial Branch says the law allows you to represent yourself. The same materials say filing an estate will most often require an attorney's help. Limited Scope Representation information is available through nebraskajudicial.gov for families that want a lawyer to handle only part of a case.
Can I file probate papers by fax or email in Nebraska?
A person without an attorney may file in person, by mail, or by fax with the uniform cover sheet until July 1, 2028 (Neb. Ct. R. § 6-601(B)). Emailing a document to the clerk or court staff is not a court filing and does not generate a file stamp (Neb. Ct. R. § 2-212). Nebraska attorneys must file electronically (Neb. Ct. R. § 2-202). Neb. Ct. R. § 2-216 provides for optional non-attorney e-filing registration; confirm with the clerk of the county court whether that registration is open before relying on it.
Can I appear by phone or video in a Nebraska probate hearing?
Nebraska law allows all nonevidentiary county court hearings, and evidentiary hearings the court approves with the stipulation of all parties that have filed an appearance, to be heard by telephone or videoconference in a way that preserves an accurate record (Neb. Rev. Stat. § 25-2704). Each county judge district also publishes local rules or protocols, so ask the clerk of the county court how to request a remote hearing for your case.
How do I look up a Nebraska probate case?
Nebraska trial court case information is available through Nebraska.gov on the JUSTICE case management system at https://www.nebraska.gov/justice/case.cgi. A general search list is free; viewing case details is $2, with no extra charge for document images; a one-time party-name search is $17 and returns up to 30 results; frequent users may use an annual $100 Nebraska.gov subscriber account. The same case information is free at courthouse kiosks and law libraries.
How long do creditors have to make a claim against a Nebraska estate?
If the notice to creditors is published as required, claims are barred two months after the first publication, subject to the statute's limited late-claim procedure. If notice is not given, the statute uses a three year window after the decedent's death (Neb. Rev. Stat. § 30-2483; Neb. Rev. Stat. § 30-2485; Neb. Rev. Stat. § 30-2408).
Shaped by the families we've helped
Thank you to the thousands of families who have trusted Sunset to help settle their loved ones' estates. This page is shaped by the questions they actually asked and the obstacles they actually hit — and that hard-won experience is what keeps it accurate, current, and genuinely useful to the families who come next.