Question 1

What makes a will valid in Nebraska?

Accepted Answer

Anyone 18 or older (or otherwise not a minor) and of sound mind may make a will. A will must be in writing, signed by the person making it (or by someone else in their presence and at their direction), and signed by at least two witnesses who each saw the signing or heard the person acknowledge the signature or the will.

Question 2

Is a handwritten will valid in Nebraska?

Accepted Answer

Yes. A will that does not meet the witnessing rules is valid as a holographic will, witnessed or not, if the signature, the material provisions, and an indication of the date of signing are in the testator's handwriting. If the date is missing, it can still be valid if it is the only such document, has no conflict with another, or the date can be determined from other evidence.

Question 3

Does a will need to be notarized in Nebraska?

Accepted Answer

A will may be made self-proved when signed by the testator's acknowledgment and the witnesses' affidavits sworn before a notary or other officer authorized to give oaths, using the statutory form. The self-proving signatures also satisfy the signing requirements for the will.

Question 4

Who inherits if someone dies without a will in Nebraska?

Accepted Answer

Surviving spouse takes everything if the deceased left no children/descendants and no parents. If there are no descendants but a parent survives, or if all descendants are also the spouse's, the spouse takes the first $150,000 plus one-half of the rest. If any descendant is not the spouse's, the spouse takes one-half. The rest goes to descendants; if none, to parents; then to brothers and sisters and their descendants; then half to paternal and half to maternal grandparents or their descendants; then to next of kin.

Question 5

What is a surviving spouse entitled to in Nebraska?

Accepted Answer

The surviving spouse of a Nebraska resident may elect to take up to one-half of the augmented estate. The petition must be filed within 9 months after death or 6 months after the will is probated, whichever is later; the court may extend the time for cause if asked before it runs out.

Question 6

What is the small estate limit in Nebraska?

Accepted Answer

Personal property: 30 days after death, a successor may collect money, bank accounts, stock, vehicles and other personal property by affidavit if the value of all personal property in the estate, less liens, is $100,000 or less, no personal representative has been applied for or appointed, and a certified death certificate is attached. The affidavit is signed before a notary and given to whoever holds the property (it is not filed with the court). Real estate: 30 days after death, successors may record an affidavit with the register of deeds if the deceased's Nebraska real estate is worth $100,000 or less (based on the assessed value for the year of death, less taxes owed), with a death certificate and any will attached.

Question 7

Is there a simplified probate process in Nebraska?

Accepted Answer

If the inventory shows the whole estate, less liens, is no more than the homestead allowance, exempt property, family allowance, administration costs, reasonable funeral expenses, and last-illness medical expenses, the personal representative may distribute it without notice to creditors and close by sworn statement. Nebraska also allows informal probate and appointment without a hearing.

Question 8

How does probate work in Nebraska?

Accepted Answer

Typical steps: file an application for informal probate/appointment or a petition for formal probate in county court; the personal representative qualifies (with bond unless waived) and receives letters; the clerk publishes notice to creditors once a week for 3 weeks (first publication within 30 days of appointment) and notice is mailed as required, including to the Department of Health and Human Services if the deceased was 55 or older or lived in a medical institution; file an inventory with the court within 3 months of appointment; handle inheritance tax within 12 months of death; pay claims; distribute; and close the estate.

Question 9

How long do creditors have to file claims against an estate in Nebraska?

Accepted Answer

Claims that arose before death must be presented within 2 months after the first published notice to creditors (a late creditor may ask the court within 60 days after that deadline for up to 30 more days for good cause). If proper notice is never given, the limit is 3 years after death. Claims arising after death generally must be presented within 4 months after they arise.

Question 10

Who can be an executor in Nebraska?

Accepted Answer

A personal representative must be at least 19 and not found unsuitable by the court. Priority: the person named in the will, the surviving spouse who is a devisee, other devisees, the surviving spouse, other heirs, and after 45 days any creditor. No residency requirement appears in the qualification rule. Bond is required unless the will waives it, all heirs or devisees waive it in writing, the representative is a bank or trust company, or the estate qualifies for summary procedures; the court can still order bond if an interested person shows a risk.

Question 11

Does Nebraska allow transfer-on-death deeds?

Accepted Answer

Yes. A transfer on death deed must be signed by the owner and witnessed by two or more disinterested witnesses, with all signatures made before a notary or other officer using the statutory form. It must have the elements of a recordable deed, state that the transfer happens at death, include the statutory warnings (inheritance tax, Medicaid and creditor liability; deeds made after September 3, 2025 need an added property-insurance warning), and be recorded with the county register of deeds within 30 days after signing and before the owner's death. The owner needs the same capacity as for a will.

Question 12

What does a quitclaim deed need to be valid in Nebraska?

Accepted Answer

A deed must be signed by the grantor and acknowledged (or proved) and recorded with the county register of deeds. The grantee must file a Real Estate Transfer Statement (the form prescribed by the Tax Commissioner) when recording, or the register will not record the deed. A documentary stamp tax is paid by the grantor at $3.32 per $1,000 of value for transfers before January 1, 2032 ($2.32 per $1,000 after), unless an exemption applies.

Question 13

What are the requirements for a power of attorney in Nebraska?

Accepted Answer

Nebraska uses the Uniform Power of Attorney Act with a statutory form. A power of attorney must be signed by the principal (or marked, or signed by another at their direction in their presence) and is not valid unless acknowledged before a notary or other person authorized to take acknowledgments. Powers created after January 1, 2013 are durable unless they say otherwise. The statutory form does not cover health care.

Question 14

What are the requirements for a health care directive in Nebraska?

Accepted Answer

Power of attorney for health care: must be in writing, name the agent, specifically authorize health care decisions if the principal becomes incapable, be dated, and be either witnessed by two adults or signed and acknowledged before a notary (who cannot be the agent); a statutory form is provided. Living will: an adult of sound mind may sign a declaration about life-sustaining treatment, witnessed by two adults or a notary, with limits on who may serve as a witness.

Question 15

Does Nebraska have an estate or inheritance tax?

Accepted Answer

Nebraska has an inheritance tax (no estate tax for deaths on or after January 1, 2007). For deaths on or after January 1, 2023: parents, grandparents, siblings, children and other descendants (and their spouses) pay 1% on what each receives over $100,000; aunts, uncles, nieces, nephews and their descendants (and spouses) pay 11% over $40,000; everyone else pays 15% over $25,000. Property passing to the surviving spouse is exempt, as is property passing to a person under age 22. The tax is due 12 months after death.

Question 16

How do I make a living will in Nebraska?

Accepted Answer

Under Nebraska's Rights of the Terminally Ill Act, an adult of sound mind may sign a declaration governing the withholding or withdrawal of life-sustaining treatment. It must be signed by the declarant (or another person at the declarant's direction) and witnessed by two adults or a notary public. No more than one witness may be an administrator or employee of a health care provider caring for the declarant, and no witness may be an employee of the declarant's life or health insurer (these limits do not apply to a notary). The statute includes an optional 'Declaration' form.

Question 17

How do I make a medical power of attorney in Nebraska?

Accepted Answer

Nebraska calls it a 'power of attorney for health care,' and the agent is the 'attorney in fact.' It must be in writing; identify the principal, the attorney in fact and any successor; specifically authorize the attorney in fact to make health care decisions if the principal is incapable; show the date it was signed; and be either witnessed and signed by at least two adults who saw the principal sign (or acknowledge the signature), or signed and acknowledged before a notary public who is not the attorney in fact or successor. A statutory form is provided.

Question 18

How do living trusts work in Nebraska?

Accepted Answer

Nebraska adopted the Uniform Trust Code. For trusts created by instruments signed on or after January 1, 2005, the settlor may revoke or amend the trust unless its terms expressly make it irrevocable. A written revocable trust may be revoked or amended by the method in the trust or, if that method is not exclusive, by a later will or codicil that refers to the trust, or by a dated instrument signed by the settlor showing intent to amend or revoke. An agent under a power of attorney can do so only if the trust or the power expressly allows it. Only property titled in the trust avoids probate.

Question 19

What does an executor have to do in Nebraska?

Accepted Answer

The personal representative is a fiduciary who must settle and distribute the estate as expeditiously and efficiently as is in the estate's best interests. The clerk of the court publishes notice to creditors once a week for three successive weeks, starting within 30 days after appointment; claims are barred unless presented within two months after first publication. Within three months after appointment, the representative must file an inventory at date-of-death fair market value with the court and send copies to interested persons who request it. An unsupervised estate may be closed by verified statement no earlier than five months after appointment, after creditor notice has run and the estate has been fully administered and distributed, with an account to distributees.

Question 20

How do I get letters testamentary in Nebraska?

Accepted Answer

Estates are opened in the county court. A personal representative must be appointed by order of the court or the registrar, qualify, and be issued letters; administration begins when letters are issued. To qualify, the representative files any required bond and a statement accepting the duties of the office. A bond is required unless the will waives it, all heirs or devisees file written waivers, the representative is a bank or trust company, the petition alleges the estate qualifies for summary procedures, or another listed exception applies; the court may still order a bond to protect an interested person.

Question 21

Does Nebraska have an affidavit of heirship?

Accepted Answer

Yes, for smaller estates. Thirty days after death, a person claiming as successor to the decedent's Nebraska real property may record an affidavit with the register of deeds where the property is located, signed by all claiming successors, if the decedent's interest in all Nebraska real property is worth no more than $100,000 (based on the assessment rolls for the year of death, less taxes due) and no personal representative has been applied for or appointed. The affidavit must attach a certified death certificate (and the will, if claiming under one), describe the property, and state the successor's relationship and entitlement; it is prima facie evidence of the facts stated.

Question 22

How can you avoid probate in Nebraska?

Accepted Answer

Non-probate options include: transfer on death deeds for real estate (Neb. Rev. Stat. §§ 76-3401 and following); transfer-on-death (TOD) beneficiaries on vehicle titles and survivorship ('OR' or 'With Rights of Survivorship') vehicle titles; revocable trusts (§ 30-3854); affidavits for personal property when the personal estate is $100,000 or less (§ 30-24,125); and affidavits for real property worth $100,000 or less (§ 30-24,129).

Question 23

Where can I get a power of attorney form in Nebraska?

Accepted Answer

Nebraska has a statutory form for a financial power of attorney: the "Statutory Form Power of Attorney" in Neb. Rev. Stat. § 30-4041 (Nebraska Uniform Power of Attorney Act). The form ends with a signature and acknowledgment block for a notary and an optional signature line for the agent. For health care, Neb. Rev. Stat. § 30-3408 provides a power of attorney for health care form; it is signed by the principal and either witnessed by two people who declare the principal is personally known to them, or acknowledged before a notary.

Question 24

How do I search probate court records in Nebraska?

Accepted Answer

Probate cases (along with guardianships, conservatorships and adoptions) are filed in the county court. Statewide trial-court records, from the county and district courts in all 93 counties, can be searched online through JUSTICE, the Judicial Branch's case search: a one-time search costs $17 and returns up to 30 records, viewing a case found in a general search costs $2, and subscriber accounts cost $100 a year. Case information is free at any courthouse kiosk or law library, including the Nebraska State Library.

Question 25

How do I transfer a car title after someone dies in Nebraska?

Accepted Answer

Proof of death (death certificate or abstract of death) must be given to the County Treasurer. If the title shows a Transfer on Death (TOD) beneficiary, ownership vests in the beneficiary, who applies for a title or transfers it to a buyer. If owners are joined by 'OR' or 'With Rights of Survivorship,' the survivor can assign the title or get a new title in their own name. 'AND' or 'AND/OR' titles require a county court probate decision. For a vehicle titled in the decedent's name alone, the court-appointed personal representative assigns the title with the letter of appointment attached; or, if all personal property is worth $100,000 or less (after liens), 30 days have passed and no personal representative has been sought, a successor may use the notarized Affidavit for Transfer of Decedent's Vehicle/Motorboat with the title and death certificate.

Requirements for a valid will	Anyone 18 or older (or otherwise not a minor) and of sound mind may make a will. A will must be in writing, signed by the person making it (or by someone else in their presence and at their direction), and signed by at least two witnesses who each saw the signing or heard the person acknowledge the signature or the will. Who may make a will: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2326 Source: Neb. Rev. Stat. §§ 30-2326, 30-2327
Handwritten (holographic) wills	Yes. A will that does not meet the witnessing rules is valid as a holographic will, witnessed or not, if the signature, the material provisions, and an indication of the date of signing are in the testator's handwriting. If the date is missing, it can still be valid if it is the only such document, has no conflict with another, or the date can be determined from other evidence. Source: Neb. Rev. Stat. § 30-2328
Self-proving affidavit	A will may be made self-proved when signed by the testator's acknowledgment and the witnesses' affidavits sworn before a notary or other officer authorized to give oaths, using the statutory form. The self-proving signatures also satisfy the signing requirements for the will. Source: Neb. Rev. Stat. § 30-2329

Probate steps	Typical steps: file an application for informal probate/appointment or a petition for formal probate in county court; the personal representative qualifies (with bond unless waived) and receives letters; the clerk publishes notice to creditors once a week for 3 weeks (first publication within 30 days of appointment) and notice is mailed as required, including to the Department of Health and Human Services if the deceased was 55 or older or lived in a medical institution; file an inventory with the court within 3 months of appointment; handle inheritance tax within 12 months of death; pay claims; distribute; and close the estate. Inventory: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2467 Source: Neb. Rev. Stat. §§ 30-2483, 30-2467, 77-2010
Simplified probate	If the inventory shows the whole estate, less liens, is no more than the homestead allowance, exempt property, family allowance, administration costs, reasonable funeral expenses, and last-illness medical expenses, the personal representative may distribute it without notice to creditors and close by sworn statement. Nebraska also allows informal probate and appointment without a hearing. Source: Neb. Rev. Stat. § 30-24,127
Small estate affidavit	Personal property: 30 days after death, a successor may collect money, bank accounts, stock, vehicles and other personal property by affidavit if the value of all personal property in the estate, less liens, is $100,000 or less, no personal representative has been applied for or appointed, and a certified death certificate is attached. The affidavit is signed before a notary and given to whoever holds the property (it is not filed with the court). Real estate: 30 days after death, successors may record an affidavit with the register of deeds if the deceased's Nebraska real estate is worth $100,000 or less (based on the assessed value for the year of death, less taxes owed), with a death certificate and any will attached. Real estate affidavit: https://nebraskalegislature.gov/laws/statutes.php?statute=30-24,129. Both sections were amended several times recently (most recently Laws 2025, LB85 and Laws 2024, LB1195). Court forms CC 15:40 and CC 15:41. Source: Neb. Rev. Stat. §§ 30-24,125, 30-24,129
Deadline for creditor claims	Claims that arose before death must be presented within 2 months after the first published notice to creditors (a late creditor may ask the court within 60 days after that deadline for up to 30 more days for good cause). If proper notice is never given, the limit is 3 years after death. Claims arising after death generally must be presented within 4 months after they arise. Source: Neb. Rev. Stat. § 30-2485
Who can be executor	A personal representative must be at least 19 and not found unsuitable by the court. Priority: the person named in the will, the surviving spouse who is a devisee, other devisees, the surviving spouse, other heirs, and after 45 days any creditor. No residency requirement appears in the qualification rule. Bond is required unless the will waives it, all heirs or devisees waive it in writing, the representative is a bank or trust company, or the estate qualifies for summary procedures; the court can still order bond if an interested person shows a risk. Bond: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2446 Source: Neb. Rev. Stat. §§ 30-2412, 30-2446
Finding probate court records	Probate cases (along with guardianships, conservatorships and adoptions) are filed in the county court. Statewide trial-court records, from the county and district courts in all 93 counties, can be searched online through JUSTICE, the Judicial Branch's case search: a one-time search costs $17 and returns up to 30 records, viewing a case found in a general search costs $2, and subscriber accounts cost $100 a year. Case information is free at any courthouse kiosk or law library, including the Nebraska State Library. County court jurisdiction: https://nebraskajudicial.gov/courts/county-court Source: Nebraska Judicial Branch, County Court; Case Information eServices

Financial power of attorney	Nebraska uses the Uniform Power of Attorney Act with a statutory form. A power of attorney must be signed by the principal (or marked, or signed by another at their direction in their presence) and is not valid unless acknowledged before a notary or other person authorized to take acknowledgments. Powers created after January 1, 2013 are durable unless they say otherwise. The statutory form does not cover health care. Statutory form: https://nebraskalegislature.gov/laws/statutes.php?statute=30-4041 Source: Neb. Rev. Stat. §§ 30-4004, 30-4005, 30-4041
Health care directive	Power of attorney for health care: must be in writing, name the agent, specifically authorize health care decisions if the principal becomes incapable, be dated, and be either witnessed by two adults or signed and acknowledged before a notary (who cannot be the agent); a statutory form is provided. Living will: an adult of sound mind may sign a declaration about life-sustaining treatment, witnessed by two adults or a notary, with limits on who may serve as a witness. Health care POA form: https://nebraskalegislature.gov/laws/statutes.php?statute=30-3408; living will: https://nebraskalegislature.gov/laws/statutes.php?statute=20-404 Source: Neb. Rev. Stat. §§ 30-3404, 30-3408, 20-404
Official power of attorney forms	Nebraska has a statutory form for a financial power of attorney: the "Statutory Form Power of Attorney" in Neb. Rev. Stat. § 30-4041 (Nebraska Uniform Power of Attorney Act). The form ends with a signature and acknowledgment block for a notary and an optional signature line for the agent. For health care, Neb. Rev. Stat. § 30-3408 provides a power of attorney for health care form; it is signed by the principal and either witnessed by two people who declare the principal is personally known to them, or acknowledged before a notary. Health care power of attorney form: https://nebraskalegislature.gov/laws/statutes.php?statute=30-3408 Source: Neb. Rev. Stat. §§ 30-4041, 30-3408

Living will / advance directive	Under Nebraska's Rights of the Terminally Ill Act, an adult of sound mind may sign a declaration governing the withholding or withdrawal of life-sustaining treatment. It must be signed by the declarant (or another person at the declarant's direction) and witnessed by two adults or a notary public. No more than one witness may be an administrator or employee of a health care provider caring for the declarant, and no witness may be an employee of the declarant's life or health insurer (these limits do not apply to a notary). The statute includes an optional 'Declaration' form. Source: Neb. Rev. Stat. § 20-404
Medical power of attorney	Nebraska calls it a 'power of attorney for health care,' and the agent is the 'attorney in fact.' It must be in writing; identify the principal, the attorney in fact and any successor; specifically authorize the attorney in fact to make health care decisions if the principal is incapable; show the date it was signed; and be either witnessed and signed by at least two adults who saw the principal sign (or acknowledge the signature), or signed and acknowledged before a notary public who is not the attorney in fact or successor. A statutory form is provided. Statutory form: https://nebraskalegislature.gov/laws/statutes.php?statute=30-3408 Source: Neb. Rev. Stat. §§ 30-3404, 30-3408
Revocable living trust	Nebraska adopted the Uniform Trust Code. For trusts created by instruments signed on or after January 1, 2005, the settlor may revoke or amend the trust unless its terms expressly make it irrevocable. A written revocable trust may be revoked or amended by the method in the trust or, if that method is not exclusive, by a later will or codicil that refers to the trust, or by a dated instrument signed by the settlor showing intent to amend or revoke. An agent under a power of attorney can do so only if the trust or the power expressly allows it. Only property titled in the trust avoids probate. Source: Neb. Rev. Stat. § 30-3854 (UTC 602)
Ways to avoid probate	Non-probate options include: transfer on death deeds for real estate (Neb. Rev. Stat. §§ 76-3401 and following); transfer-on-death (TOD) beneficiaries on vehicle titles and survivorship ('OR' or 'With Rights of Survivorship') vehicle titles; revocable trusts (§ 30-3854); affidavits for personal property when the personal estate is $100,000 or less (§ 30-24,125); and affidavits for real property worth $100,000 or less (§ 30-24,129). Source: Neb. Rev. Stat. §§ 76-3410, 30-3854, 30-24,125, 30-24,129

Executor's duties	The personal representative is a fiduciary who must settle and distribute the estate as expeditiously and efficiently as is in the estate's best interests. The clerk of the court publishes notice to creditors once a week for three successive weeks, starting within 30 days after appointment; claims are barred unless presented within two months after first publication. Within three months after appointment, the representative must file an inventory at date-of-death fair market value with the court and send copies to interested persons who request it. An unsupervised estate may be closed by verified statement no earlier than five months after appointment, after creditor notice has run and the estate has been fully administered and distributed, with an account to distributees. Creditor notice: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2483; closing: https://nebraskalegislature.gov/laws/statutes.php?statute=30-24,117 Source: Neb. Rev. Stat. §§ 30-2464, 30-2483, 30-2467, 30-24,117
Letters testamentary	Estates are opened in the county court. A personal representative must be appointed by order of the court or the registrar, qualify, and be issued letters; administration begins when letters are issued. To qualify, the representative files any required bond and a statement accepting the duties of the office. A bond is required unless the will waives it, all heirs or devisees file written waivers, the representative is a bank or trust company, the petition alleges the estate qualifies for summary procedures, or another listed exception applies; the court may still order a bond to protect an interested person. Qualification: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2444 Source: Neb. Rev. Stat. §§ 30-2403, 30-2444, 30-2446
Affidavit / determination of heirship	Yes, for smaller estates. Thirty days after death, a person claiming as successor to the decedent's Nebraska real property may record an affidavit with the register of deeds where the property is located, signed by all claiming successors, if the decedent's interest in all Nebraska real property is worth no more than $100,000 (based on the assessment rolls for the year of death, less taxes due) and no personal representative has been applied for or appointed. The affidavit must attach a certified death certificate (and the will, if claiming under one), describe the property, and state the successor's relationship and entitlement; it is prima facie evidence of the facts stated. Court form: Affidavit for Transfer of Real Property without Probate (CC 15:41). Source: Neb. Rev. Stat. § 30-24,129
Transferring a car after death	Proof of death (death certificate or abstract of death) must be given to the County Treasurer. If the title shows a Transfer on Death (TOD) beneficiary, ownership vests in the beneficiary, who applies for a title or transfers it to a buyer. If owners are joined by 'OR' or 'With Rights of Survivorship,' the survivor can assign the title or get a new title in their own name. 'AND' or 'AND/OR' titles require a county court probate decision. For a vehicle titled in the decedent's name alone, the court-appointed personal representative assigns the title with the letter of appointment attached; or, if all personal property is worth $100,000 or less (after liens), 30 days have passed and no personal representative has been sought, a successor may use the notarized Affidavit for Transfer of Decedent's Vehicle/Motorboat with the title and death certificate. Affidavit form: https://dmv.nebraska.gov/sites/dmv.nebraska.gov/files/doc/dvr/forms/affdecedent.pdf Source: Neb. Rev. Stat. § 30-24,125; Nebraska DMV, Transfer of Ownership

Nebraska Wills, Probate and Estate Law

Quick answers for Nebraska

Wills

If there is no will

Probate

Deeds and transferring a house

Power of attorney and health care directives

Estate and inheritance tax

Planning documents and avoiding probate

Executors and heirs

Official Nebraska forms

Probate court and deed recording by county

Nebraska estate law FAQ

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