What to Do When Someone Dies in Nebraska
Reviewed by Everendium Editorial Team · Last reviewed August 18, 2026
Quick answer
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. Probate is handled through County Court, using an informal process for many uncontested estates.
Nebraska has a genuinely unusual structural feature in how its inheritance tax works, worth understanding directly.
Death certificates
Certified death certificates in Nebraska are issued through the Nebraska Department of Health and Human Services Vital Records office. The funeral home typically handles ordering these on your behalf.
Where probate happens
Probate in Nebraska is handled through County Court in the county where the deceased lived — distinct from the District Court structure used for probate in some other states.
A county-level inheritance tax
Like Kentucky (also covered in this series), Nebraska is one of a small number of states that still actively impose an inheritance tax, based on the beneficiary’s relationship to the deceased. What makes Nebraska genuinely distinctive: this tax revenue is collected and retained at the county level, rather than flowing to the state — a structure most other inheritance-tax states don’t use. Since rates and exemptions can change, confirming current details with an accountant or the relevant county is worthwhile.
Informal probate
Nebraska adopted the Uniform Probate Code, allowing many uncontested estates with a valid will to go through an informal probate process — generally faster than more heavily court-supervised proceedings.
Where to get help
- Nebraska Department of Health and Human Services for death certificate questions
- The county County Court for probate and inheritance tax questions
- Nebraska State Bar Association for attorney referrals, including estate and probate specialists
Nebraska law can change, and specific tax rates and exemptions are adjusted periodically. This is general educational information, not legal or tax advice — please consult a Nebraska-licensed attorney or accountant for guidance specific to your situation.
Frequently asked questions
How do I get a death certificate in Nebraska?+
The funeral home typically orders certified copies through the Nebraska Department of Health and Human Services Vital Records office on your behalf.
What court handles probate in Nebraska?+
Probate in Nebraska is handled through County Court in the county where the deceased lived, rather than District Court used for probate in some other states.
What makes Nebraska's inheritance tax distinctive?+
Nebraska is one of a small number of states that still actively impose an inheritance tax, based on the beneficiary's relationship to the deceased. What's genuinely unusual is that this tax revenue is collected and retained at the county level, rather than going to the state - a structure most other inheritance-tax states don't use.
Is probate simple in Nebraska?+
For many uncontested estates with a valid will, yes - Nebraska adopted the Uniform Probate Code, allowing an informal probate process generally faster than more heavily court-supervised proceedings.
Sources
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