How Probate Works After a Death in Nebraska

Nebraska’s inheritance tax structure and its recently expanded small estate affidavit are both worth understanding clearly.

Why is Nebraska’s inheritance tax distinctive?

Nebraska is one of the few remaining states with an inheritance tax - and distinctively, the tax is collected and kept at the county level rather than going to the state. This is a genuinely unusual structure even among the small number of states that still impose an inheritance tax at all.

Where is probate handled, and what does it cost?

Probate matters are handled by the county courts, serving all 93 Nebraska counties, using an informal process for many uncontested estates - and Nebraska’s $22 filing fee for informal probate is one of the lowest in the country.

What is the small estate affidavit threshold?

Nebraska’s small estate affidavit thresholds are now $100,000 for personal property and, separately, for real property. The personal property figure was already $100,000 by 2023; the real property figure was raised from $50,000 effective July 19, 2024, according to a secondary source we could not check against the statute. Unlike many states, Nebraska’s affidavit process includes real property, which can be recorded directly with the register of deeds in the county where the property is located. See our companion piece explaining this process in more depth.

Is there a separate option based on statutory allowances?

Yes - if the estate’s value, after subtracting liens and encumbrances, doesn’t exceed the combined homestead allowance, exempt property, family allowance, administration costs, and reasonable funeral and last-illness expenses, the personal representative may distribute the estate while filing a simple closing statement with the court - similar in spirit to allowance-based options in a few other states.

What should I do next?

Check both the personal property and real property estates separately against their own $100,000 thresholds, since Nebraska treats them as two distinct affidavits rather than one combined figure. If the estate doesn’t fit either, the low $22 informal probate filing fee makes full probate more accessible than in many other states.

Add this to your Final Day Plan: a rough breakdown of your personal property and any Nebraska real estate, valued separately - it’s exactly what your family would need to check against these two independent $100,000 thresholds.

Nebraska law can change, and specific circumstances vary considerably. This is general educational information, not legal advice - consult a Nebraska-licensed attorney for guidance specific to your situation.