Nebraska Ancillary Probate

Nebraska runs ancillary administration, and Neb. Rev. Stat. § 30-2508 says the ordinary probate article governs it. Two lighter routes usually come first. A home-state executor who files authenticated letters under § 30-2505 gains the powers of a Nebraska personal representative, and land assessed at $100,000 or less moves on a recorded affidavit under § 30-24,129 with no court case.

This page is written for the family whose parent lived in Colorado, Iowa, Kansas or Missouri and left a quarter section, a mineral interest or a rental house in Nebraska. It covers which of the three routes fits, which county hears the case, what the clerk actually collects, who holds the right to be appointed, and the county inheritance tax that follows Nebraska property no matter where the owner lived. Every rule below was read in the Nebraska Legislature's published statutes on September 10, 2026, and each section's amendment chain was checked on the same page, because a figure that was correct when it was written goes stale with no symptom. This page describes Nebraska law rather than advising on one estate, so confirm the steps with the county court where the property sits, or with a licensed Nebraska attorney.

The Filing That Replaces a Second Probate

Most families open a Nebraska case because someone told them the home-state letters stop at the state line. Section 30-2505 says otherwise. If no local administration and no application or petition for one is pending in Nebraska, a domiciliary foreign personal representative may file with a court in this state, in a county in which property belonging to the decedent is located, authenticated copies of the appointment and of any official bond given.

Section 30-2506 states what that filing buys. A domiciliary foreign personal representative who has complied with § 30-2505 may exercise as to assets in this state all powers of a local personal representative, and may maintain actions and proceedings in this state subject to any conditions imposed upon nonresident parties generally. Those powers are wide. Section 30-2472 gives a personal representative the same power over the title to estate property that an absolute owner would have, in trust for the benefit of creditors and others interested, and says the power may be exercised without notice, hearing or order of court unless the court orders otherwise.

Three conditions ride along, and each is written into a separate section.

• The window closes when a Nebraska case opens. Section 30-2507 allows the power under §§ 30-2502 and 30-2506 only while no administration or application for one is pending here. An application or petition for local administration terminates the § 30-2506 power, though the local court may allow the foreign representative limited powers to preserve the estate. Anyone who changed position in reliance on those powers before receiving actual notice of the pending local administration is protected, and the local representative inherits the duties that accrued and may be substituted in any pending action.
• Filing is consent to be sued here. Section 30-2509 says a foreign personal representative submits personally to the jurisdiction of Nebraska courts in any proceeding relating to the estate by filing authenticated copies under § 30-2505, by receiving payment or delivery under § 30-2502, or by doing any act as a personal representative in Nebraska that would have given the state jurisdiction over that person individually. Jurisdiction from the second route is capped at the money or value of personal property collected. Section 30-2510 adds the decedent's own exposure, and § 30-2511 sends service by the ordinary civil summons.
• Nebraska sets no fee line naming this filing. Section 33-125 prices probate proceedings, and its catch-all at subdivision (1)(a)(iii) charges $22 for any other proceeding under the Nebraska Probate Code for which no court fee is established by statute. Ask the clerk which line a § 30-2505 filing sits on before you write the check.

Money that has not reached a court yet has an even shorter path. Section 30-2502 lets anyone indebted to a nonresident decedent's estate, or holding personal property or an instrument evidencing a debt, obligation, stock or chose in action, pay or deliver it to the domiciliary foreign personal representative any time after sixty days from the death, on proof of appointment plus an affidavit stating the date of death, that no local administration or application for one is pending in Nebraska, and that the representative is entitled to payment. Section 30-2503 releases the payer as fully as payment to a local representative would. Section 30-2504 is the one exception: no payment or delivery may be made once a resident creditor has told the debtor or holder not to pay. Section 30-2501(3) defines that resident creditor as a person domiciled in or doing business in Nebraska who is or could be a claimant against the estate.

What the § 30-2505 Filing Does Not Do

Powers over assets and proof of who inherits are two different questions. Section 30-2402 says that, except as provided in §§ 30-24,125 and 30-24,129, a will must be declared valid by an order of informal probate by the registrar or an adjudication of probate by the court to be effective to prove the transfer of any property or to nominate an executor. A home-state probate order is the home state's order. Where Nebraska land is passing by devise, expect a title examiner to look for a Nebraska probate of that will in the county record.

Getting it there is unusually easy, and § 30-2416(d) is why. Informal probate of a will which has been previously probated elsewhere may be granted at any time upon written application by any interested person, together with deposit of an authenticated copy of the will and of the statement probating it from the office or court where it was first probated. No hearing, no witnesses, no proof of execution.

That phrase "at any time" is load-bearing, because Nebraska otherwise runs a hard clock. Section 30-2408 bars any informal probate or appointment proceeding, or formal testacy or appointment proceeding, commenced more than three years after the death, other than a proceeding to probate a will previously probated at the testator's domicile and appointment proceedings relating to an estate in which there has been a prior appointment. Families who find Nebraska ground in a title search twenty years later sit squarely inside that exception, so long as the home state probated the will. Where no will was ever probated anywhere, the three-year bar applies and the fourth exception in § 30-2408 leaves only a proceeding in which claims other than expenses of administration may not be presented. Section 30-2433 adds one more path for a will made where wills are not probated after death, allowing proof by an authenticated certificate of the will's legal custodian that the copy is true and that the will has become effective under the law of that place. How Nebraska probate works covers the ordinary informal and formal tracks that the ancillary case then follows, and the Nebraska probate timeline sets out the calendar those tracks run on.

The Land Affidavit That Ignores the Home-State Case

The cheapest outcome skips the courthouse. Section 30-24,129 lets any person claiming as successor to a decedent's interest in Nebraska real property record an affidavit with the register of deeds of a county where the land sits, thirty days after the death, describing the property and the decedent's interest in it. The affidavit is signed by all persons claiming as successors or by parties legally acting for them, and it is prima facie evidence of the facts stated.

Two details decide whether it fits, and both trip people up.

The first is the measure. Subdivision (a)(1) caps the decedent's interest in all Nebraska real property at $100,000, and it says the value is determined from the property shown on the assessment rolls for the year in which the decedent died, less real estate taxes and interest on them due at the time of death. Assessed value on the county rolls, not what a neighbor offered for the ground. A quarter section that would sell for well past the cap can still sit under it on the rolls, and the decedent's fractional interest is what gets measured.

The second is the scope of the bar, and it is the sharpest contrast on this page. Subdivision (a)(3) requires that no application or petition for the appointment of a personal representative is pending or has been granted in the State of Nebraska. An executor already serving in the home state does not close this route. The personal property affidavit next door reads differently: § 30-24,125(a)(5) requires that no such application or petition is pending or has been granted in any jurisdiction, which a home-state appointment satisfies. One affidavit ignores the home-state case and the other is closed by it. The two sections sit six numbers apart and the rest of the Nebraska small estate routes compares them in full.

The rest of the affidavit is a checklist. Thirty days have to have elapsed, shown by a certified or authenticated copy of the death certificate attached to it. A successor claiming by devise attaches a copy of the will, and § 30-2402 excuses that will from being probated first. The affiant states an investigation found no subsequent will, that nobody else has a right to the decedent's interest, and the successor's relationship to the decedent along with the value of the entire estate subject to probate. Everyone signing swears under penalty of perjury under § 28-915. Subsection (b) then requires the recorded affidavit and the death certificate to be recorded in every other Nebraska county holding land described in it.

The Nebraska Judicial Branch publishes the form. CC 15:41, Affidavit for Transfer of Real Property without Probate, revised October 2025, prints § 30-24,129 on its face. Read its item 5 against the statute before you sign, because the two are not worded the same. The statute bars the route only where an application or petition is pending or granted in the State of Nebraska. The form's item 5 asks the affiant to swear there is no personal representative, application or petition "either pending or granted in another court", which sweeps wider than the section it cites. Recording costs what § 33-109(1) sets statewide: $10 for the first page, $6 for each additional page, and $1.50 per page for a certified copy. Section 76-250 then tells the register of deeds to index a recorded will, exemplification or decree in the deed indices, with the devisor among the grantors and the devisee among the grantees, which is what a title examiner searches later.

Section 30-24,130 supplies the protection that makes the route usable. A successor named in a § 30-24,129 affidavit has the same protection as a distributee who received a deed of distribution from a personal representative under § 30-24,106, and a purchaser from or lender to that successor has the same protection as one dealing with such a distributee under § 30-24,108. Nothing in it stops a mortgage, pledge or other lien from being enforced against the land.

Which County, and What the Clerk Collects

Venue follows the property. Section 30-2410(a)(2) puts the first informal or formal testacy or appointment proceeding for a decedent not domiciled in Nebraska in any county where property of the decedent was located at the time of death. Subsection (d) locates the assets that have no obvious address: a debt is located where the debtor resides, or at a business debtor's principal office; commercial paper, investment paper and other instruments are located where the instrument is; an interest in property held in trust is located where the trustee may be sued; and an asset arising from a tort claim against the decedent is located in any Nebraska county where the decedent could have been sued if living.

Where two counties would both work, § 30-2212(a) gives the court where the proceeding was first commenced the exclusive right to proceed. Section 30-2212(b) holds the later filings in abeyance until venue is decided and transfers the case if venue belongs elsewhere, and subsection (c) lets a court move a file in the interest of justice. Section 30-2410(b) keeps every later proceeding where the first one happened. The Nebraska county court directory names the court for each county.

The bill is statewide, not local, and it is not the $22 most pages print. Section 33-125(1)(a)(i) charges $22 for probate proceedings commenced and closed informally. Two other statutes load on top of it. Section 24-703(3)(a) adds a sum equal to ten percent of each fee provided by §§ 33-125, 33-126.02, 33-126.03 and 33-126.06, rounded to the nearest even dollar, so the charge on a $22 fee is $2.00 rather than $2.20. Six per-case cost statutes then add exactly $20.00, made up of $6.25 for legal services under § 33-107.01, $8.00 for court automation under § 33-107.03, $1.00 for training under § 33-154, $0.75 for dispute resolution under § 33-155, $3.00 for indigent defense under § 33-156, and $1.00 for uniform data analysis under § 47-633. An informal probate collects $44.00, or $45.00 in a testate case where the clerk adds the $1.00 certificate of probate of will under § 33-126.05. The Nebraska Judicial Branch fee schedule, effective July 1, 2026, prints those totals.

Formal probate rides a twenty-bracket ladder in § 33-125(1)(b), running from $22 on an estate of $1,000 or less to $1,500 above $5 million, which collects $44.00 to $1,670.00 once the ten percent and the $20.00 of costs are added. The measure matters more than the ladder for an out-of-state family. Section 33-125(2) bases those fees on the gross value of the estate including both real and personal property in the State of Nebraska at the time of death, and defines gross value as the actual value less liens and joint tenancy property. Land in Iowa does not raise the Nebraska filing fee, and a mortgage on the Nebraska ground lowers it. A petition that ends with no appointment and no order carries a $10 statutory fee, which the schedule collects as $11.00.

Who Gets Appointed, and the Rule That Blocks a Local Relative

Section 30-2412(g) settles the fight before it starts. A personal representative appointed by a court of the decedent's domicile has priority over all other persons, except where the decedent's will nominates different people to serve in Nebraska and in the state of domicile, and the domiciliary representative may nominate another person who takes that same priority. The general ladder in subsection (a) runs in six steps, from the person with priority under a probated will, to a surviving spouse who is also a devisee, to other devisees, to the surviving spouse, to other heirs, and finally to any creditor forty-five days after the death. The domiciliary appointment sits above all six.

The informal track enforces that ranking directly. Section 30-2421(b) tells the registrar to deny an informal appointment application which indicates that the decedent was not domiciled in Nebraska and that a personal representative whose appointment has not been terminated has been appointed by a court in the state of domicile, unless the applicant is that domiciliary representative or the nominee. A Nebraska sibling who files first while the home-state executor is still serving gets the application refused rather than a race.

Nebraska imposes no residency test on the job. Section 30-2412(f) disqualifies only a person under the age of nineteen and a person the court finds unsuitable in formal proceedings, so an executor living in another state may serve here. Two duties follow appointment. Section 30-2444 requires the representative to qualify before receiving letters by filing any required bond and a statement of acceptance, and § 30-2446(1) makes a bond the default: it is required unless the will waives it, all heirs or devisees waive it in writing, a guardian or conservator or an adult waives on their own behalf, the representative is a bank or trust company holding the named permits, or the petition alleges the estate will permit the summary procedures of § 30-24,127. Section 30-2445 makes accepting the appointment personal submission to the court's jurisdiction in any proceeding about the estate. What the job involves once letters issue is set out in the Nebraska executor duties guide, and the notice and two-month claim window a local administration opens is covered in the Nebraska creditor claims guide.

Where there is no will, Nebraska decides who takes the Nebraska property. Nebraska intestate succession sets out that table, and the Nebraska will requirements guide covers what makes a will valid here.

The Inheritance Tax Follows the Property, Not the Person

Nebraska levies an inheritance tax and collects it county by county rather than through the state. Its separate estate tax reached only decedents dying before January 1, 2007, under § 77-2101.01(1), so a death today leaves the inheritance tax as the Nebraska question. Section 77-2001 reaches all property passing by will or by the intestate laws of this state from a resident and, if the decedent was not a resident, any part of the property within this state. So the Nebraska farmland is taxable even though the decedent never lived here.

Section 77-2014(2)(b) names the proper county for a nonresident: the county where the real property is situated, the county where personal property subject to being listed and assessed is listed and assessed, and for any other taxable property, the county where the property is located. Subsection (3) apportions the total among counties in the ratio each county's gross property bears to the whole. Section 77-2027 gives the county court in the county where a nonresident's real property is situated jurisdiction to hear and determine all questions about the tax, and lets a court transfer a proceeding or file to another county court in the interest of justice.

The rates turn on the taker, not on the size of the estate. Section 77-2004 taxes a parent, grandparent, sibling, child, adopted child or other lineal descendant at one percent of clear market value above $100,000 for a death on or after January 1, 2023. Section 77-2005 taxes an aunt, uncle, niece, nephew or their descendants at eleven percent above $40,000. Section 77-2006 taxes everyone else at fifteen percent above $25,000. A surviving spouse pays nothing under § 77-2004(3), which also exempts the homestead allowance, exempt property and family maintenance allowance. Age carries an exemption of its own, and it is written into each rate section rather than into one: §§ 77-2004(3), 77-2005(2) and 77-2006(2) each exempt an interest passing to a taker under twenty-two years of age, so a grandchild, a nephew and a friend of the family are all covered at their own rate.

Three timing rules matter more to an out-of-state family than the rates do.

• Twelve months, then a penalty that compounds monthly. Section 77-2010 makes the tax due twelve months after the death, charges interest at the § 45-104.01 rate on unpaid tax from that date, and adds a penalty of five percent per month up to twenty-five percent for failing to file an appropriate proceeding for determination within those twelve months. Filing a petition or application for probate, or an application under § 77-2018.07 with the tentative payment, stops the penalty. The county court may abate it for good cause.
• The lien sits on the land for a decade. Section 77-2003 makes the tax a lien on the real property subject to it until paid or terminated under § 77-2037, with no lien on anything passing to a surviving spouse. Section 77-2037 ends the lien ten years from the death unless the court determined the tax within that period, in which case it runs five more years from the determination.
• No probate does not mean no determination. Section 77-2018.02 lets an independent proceeding for the sole purpose of determining the tax be brought in the county court where the property sits when no Chapter 30, article 24 or 25 proceeding exists in Nebraska. The court sets a hearing two to four weeks out, notice runs by one publication plus personal service on the county attorney of each county holding the property, and where it appears no tax could result the court may order the county attorney to show cause and then extinguish the potential lien without publication. Section 33-126.03 charges $22 for that determination, waived if a formal § 33-125(1)(b) fee was already charged. The judiciary schedule collects $44.00 for a determination of tax standing alone and $24.00 for one filed inside an informal probate, where the six court costs were already paid. Where the decedent was fifty-five or older, or lived in a medical institution as defined in § 68-919(1), notice of the petition also goes to the Department of Health and Human Services with the decedent's social security number, and notice sent any other way than the manner the department publishes is void.

Recording an affidavit under § 30-24,129 does not clear that lien. Plan on the tax determination as a separate step whichever route you take.

When Two States Are Both Administering

Section 30-2497 pools the claims. All assets being administered in Nebraska are subject to all claims, allowances and charges existing or established against the personal representative wherever appointed. If the estate here or as a whole cannot cover the family exemptions and allowances set by the law of the domicile plus prior charges and claims, each claimant allowed anywhere the representative knows about takes an equal proportion of the claim, and a creditor holding a preference or security allowed elsewhere but not here draws from local assets only on the balance. Where the whole estate's obligations exceed the separately administered pieces and Nebraska is not the last domicile, claims allowed here are paid their proportion from local assets and the balance goes to the domiciliary representative.

Section 30-2498 points the leftovers home. A nonresident decedent's estate administered by a Nebraska representative is distributed to a willing domiciliary personal representative for the benefit of the successors, unless the will and the applicable choice of law rules identify the successors under Nebraska law without reference to the domicile's law, or the Nebraska representative after reasonable inquiry does not know a domiciliary representative exists, or the court orders otherwise in a closing proceeding under § 30-24,115 or incident to closing a supervised administration.

Two more sections keep the files from contradicting each other. Section 30-2411 handles a fight about where the decedent lived: where conflicting domicile claims are made here and in a formal proceeding pending in a state with a reciprocal provision, the Nebraska court stays, dismisses or permits amendment unless the Nebraska case was commenced first, and the domicile decided in the first-commenced proceeding controls here. Section 30-2512 makes an adjudication for or against any personal representative of the estate, rendered where a similar reciprocal provision applies, binding on the local representative as if that representative had been a party.

Where distribution in kind ends in Nebraska land, § 30-24,105 sets the last step. The personal representative executes an instrument or deed of distribution as evidence of the distributee's title, and a deed of distribution of real property has to be recorded with the register of deeds in each county where the land sits and has to name the court in which the probate proceedings were conducted. That recording is what a buyer's title company reads years later, and selling the Nebraska land starts from it.

Filing From Nebraska's Courts When You Cannot Walk In

An out-of-state filer runs into three practical rules the statutes do not mention.

Email is not an option. The Nebraska Judicial Branch states that Nebraska Supreme Court rules do not allow e-mail filings for court cases, citing Neb. Ct. R. § 2-212. Fax is, for now. Neb. Ct. R. § 6-601(B) lets an individual without an attorney file any pleading, motion or other document, except appellate briefs, by fax transmission until July 1, 2028, with the uniform cover sheet as the first page and fewer than ten pages not counting that sheet unless the clerk approves more. Filing in person and by mail stay open. That fax route belongs to the self-represented: the Judicial Branch makes eFiling registration mandatory for any Nebraska attorney practicing in the trial or appellate courts, which needs a Nebraska.gov subscriber account. So hiring local counsel changes how the paper reaches the clerk.

Looking the case up costs money. Nebraska's case search is free only at a courthouse kiosk or a law library. Online, a single one-time search by party name runs $17, and a Nebraska.gov subscriber account is $100 a year plus $2 to open a case record.

Recording is a separate errand from filing. The county court and the register of deeds are different offices, and the affidavit under § 30-24,129, the deed of distribution under § 30-24,105 and any will or decree recorded under § 76-250 all go to the register of deeds in each county holding land, at the § 33-109 rates.

Planning So the Next Parcel Skips All of This

A Nebraska owner with out-of-state children can take the whole question off the table while living. Sections 76-3401 to 76-3424 are the Nebraska Uniform Real Property Transfer on Death Act, and § 76-3405 authorizes a transfer on death deed that § 76-3407 makes nontestamentary, so the land moves at death without a probate case. On agricultural land the deed may say where the transferor's interest in growing crops goes, and § 76-3405 sends that interest to the estate if the deed is silent. Section 76-3420 protects a purchaser or lender who deals with the beneficiary and preserves the inheritance tax lien. The other routes around a Nebraska case, along with what each one costs, are compared in the guide to avoiding Nebraska probate.

When to Bring in a Nebraska Attorney

Plenty of families move one parcel through a Nebraska county court with the clerk's help. Call a licensed Nebraska probate attorney when:

• the minerals are severed from the surface, or a producing lease is holding suspended royalties, because the operator will want an order describing the interest precisely
• an heir or devisee is a nonresident alien as § 76-3702(4) defines the term, since § 76-3705 lets that person take Nebraska land by devise or descent only and requires a sale within five years of acquiring it, on pain of divestment under the Foreign-owned Real Estate National Security Act
• two states are arguing about where the decedent was domiciled, which puts § 30-2411 and the first-commenced rule in play
• the estate looks insolvent across state lines, since § 30-2497 proportionate payment then decides who gets paid what
• the will was never probated anywhere and the death is more than three years old, because § 30-2408 leaves a narrow proceeding in which most claims cannot be presented

Frequently Asked Questions

Does Nebraska require ancillary probate for out-of-state property?

Not always. Nebraska has ancillary administration, and Neb. Rev. Stat. § 30-2508 says Article 24 of the probate code governs it, so the second case looks like an ordinary Nebraska case. Two lighter routes come first. Under § 30-2505 a domiciliary foreign personal representative may file authenticated copies of the appointment and of any official bond with a court in a county where property of the decedent is located, and § 30-2506 then lets that representative exercise as to assets in this state all powers of a local personal representative. Separately, § 30-24,129 moves Nebraska land worth $100,000 or less on the assessment rolls with a recorded affidavit and no court case at all.

Which Nebraska county handles a nonresident's property?

The county where the property sat when the decedent died. Neb. Rev. Stat. § 30-2410(a)(2) sets venue for the first informal or formal testacy or appointment proceeding in any county where property of the decedent was located at the time of death, when the decedent was not domiciled in Nebraska. Subsection (d) locates the harder assets: a debt is located where the debtor resides or where a business debtor has its principal office, commercial and investment paper is located where the instrument is, and a tort claim against the decedent is located in any county where the decedent could have been sued. If two counties could both hear it, § 30-2212(a) gives the court where the case was first commenced the exclusive right to proceed.

Can an out-of-state executor act in Nebraska without opening a case?

Often, and § 30-2505 is the door. With no local administration and no application or petition for one pending, the domiciliary foreign personal representative files authenticated copies of the appointment and of any official bond with a court in a county where Nebraska property is located. Section 30-2506 then grants the powers of a local personal representative as to Nebraska assets, which under § 30-2472 means the same power over title an absolute owner would have, held in trust for creditors and others interested. Section 30-2507 sets the limit: an application or petition for local administration ends that power, though the local court may allow limited powers to preserve the estate.

Can Nebraska land pass to heirs without any probate case?

Yes, under one dollar figure. Neb. Rev. Stat. § 30-24,129 lets successors record an affidavit with the register of deeds thirty days after the death when the decedent's interest in all Nebraska real property does not exceed $100,000, valued from the assessment rolls for the year of death less real estate taxes and interest due at death. That is assessed value, not market value. The affidavit is signed by all claiming successors, and a successor claiming by devise attaches a copy of the will. Section 30-2402 carves §§ 30-24,125 and 30-24,129 out of the rule that a will must be admitted to probate before it proves a transfer, so the will does not have to be probated in Nebraska for this route.

Does a home-state executor block the Nebraska affidavits?

One of them, and the difference is one clause. Section 30-24,129(a)(3) closes the real property affidavit only when an application or petition for the appointment of a personal representative is pending or has been granted in the State of Nebraska, so an executor already serving in Iowa or Colorado does not close it. Section 30-24,125(a)(5) closes the personal property affidavit when such an application or petition is pending or has been granted in any jurisdiction, which a home-state appointment satisfies. Read one section and carry its answer to the other and you will reach the wrong result on a bank account or a grain check.

Is there a deadline to probate an out-of-state will in Nebraska?

The three-year limit in Neb. Rev. Stat. § 30-2408 carries its own exception, and out-of-state families sit inside it. That section bars a probate, testacy or appointment proceeding commenced more than three years after the death, other than a proceeding to probate a will previously probated at the testator's domicile and appointment proceedings relating to an estate in which there has been a prior appointment. Section 30-2416(d) supplies the mechanism, granting informal probate of a will previously probated elsewhere at any time on written application by any interested person, with an authenticated copy of the will and of the statement probating it from the office or court where it was first probated.

Who has priority to be appointed in the Nebraska case?

The representative already appointed at the domicile. Neb. Rev. Stat. § 30-2412(g) gives a personal representative appointed by a court of the decedent's domicile priority over all other persons, unless the will names different people to serve in Nebraska and at the domicile, and lets that representative nominate someone else with the same priority. Section 30-2421(b) enforces it on the informal track: unless the applicant is the domiciliary personal representative or that person's nominee, the registrar must deny an informal appointment application showing that the decedent was not domiciled here and that a home-state appointment has not been terminated. Nebraska sets no residency test for the job, since § 30-2412(f) disqualifies only a person under nineteen or one the court finds unsuitable in formal proceedings.

Related Guides

• Nebraska Probate Guide
• Nebraska County Courts by County
• Small Estate Affidavit in Nebraska
• Nebraska Executor Duties
• Nebraska Creditor Claims
• Nebraska Intestate Succession
• How to Avoid Probate in Nebraska

Sources:

• Title: Neb. Rev. Stat. 30-2501, Definitions. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1974, LB 354, sec. 207; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2501
• Title: Neb. Rev. Stat. 30-2502, Payment of debt and delivery of property to domiciliary foreign personal representative without local administration. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1974, LB 354, sec. 208; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2502
• Title: Neb. Rev. Stat. 30-2503, Payment or delivery discharges. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1974, LB 354, sec. 209; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2503
• Title: Neb. Rev. Stat. 30-2504, Resident creditor notice. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1974, LB 354, sec. 210; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2504
• Title: Neb. Rev. Stat. 30-2505, Proof of authority; bond. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1974, LB 354, sec. 211; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2505
• Title: Neb. Rev. Stat. 30-2506, Powers. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1974, LB 354, sec. 212; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2506
• Title: Neb. Rev. Stat. 30-2507, Power of representatives in transition. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1974, LB 354, sec. 213; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2507
• Title: Neb. Rev. Stat. 30-2508, Ancillary and other local administrations; provisions governing. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1974, LB 354, sec. 214; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2508
• Title: Neb. Rev. Stat. 30-2509, Jurisdiction by act of foreign personal representative. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1974, LB 354, sec. 215; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2509
• Title: Neb. Rev. Stat. 30-2510, Jurisdiction by act of decedent. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1974, LB 354, sec. 216; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2510
• Title: Neb. Rev. Stat. 30-2511, Service on foreign personal representative. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1983, LB 447, sec. 45; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2511
• Title: Neb. Rev. Stat. 30-2512, Effect of adjudication for or against personal representative. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1974, LB 354, sec. 218; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2512
• Title: Neb. Rev. Stat. 30-2402, Necessity of order of probate for will; certified; evidence. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 2001, LB 489, sec. 10; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2402
• Title: Neb. Rev. Stat. 30-2408, Probate, testacy, and appointment proceedings; ultimate time limit. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1984, LB 373, sec. 1; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2408
• Title: Neb. Rev. Stat. 30-2410, Venue for first and subsequent estate proceedings; location of property. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1974, LB 354, sec. 88; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2410
• Title: Neb. Rev. Stat. 30-2411, Appointment or testacy proceedings; conflicting claim of domicile in another state. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1974, LB 354, sec. 89; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2411
• Title: Neb. Rev. Stat. 30-2412, Priority among persons seeking appointment as personal representative. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1978, LB 650, sec. 8; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2412
• Title: Neb. Rev. Stat. 30-2416, Informal probate; proof and findings required. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 2020, LB966, sec. 15; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2416
• Title: Neb. Rev. Stat. 30-2421, Informal appointment proceedings; proof and findings required. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1974, LB 354, sec. 99; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2421
• Title: Neb. Rev. Stat. 30-2433, Formal testacy proceedings; order; foreign will. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1978, LB 650, sec. 11; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2433
• Title: Neb. Rev. Stat. 30-2444, Qualification. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1974, LB 354, sec. 122; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2444
• Title: Neb. Rev. Stat. 30-2445, Acceptance of appointment; consent to jurisdiction. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1974, LB 354, sec. 123; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2445
• Title: Neb. Rev. Stat. 30-2446, Bond required; exceptions; when court may require; required when value of estate will not permit summary procedures. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 2024, LB1195, sec. 3; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2446
• Title: Neb. Rev. Stat. 30-2472, Powers of personal representatives; in general. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1974, LB 354, sec. 150; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2472
• Title: Neb. Rev. Stat. 30-2497, Administration in more than one state; duty of personal representative. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1974, LB 354, sec. 175; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2497
• Title: Neb. Rev. Stat. 30-2498, Final distribution to domiciliary representative. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1974, LB 354, sec. 176; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2498
• Title: Neb. Rev. Stat. 30-2212, Venue; multiple proceedings; transfer. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 2003, LB 130, sec. 124; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2212
• Title: Neb. Rev. Stat. 30-24,105, Distribution in kind; evidence. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 2001, LB 105, sec. 1; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-24,105
• Title: Neb. Rev. Stat. 30-24,125, Collection of personal property by affidavit. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 2025, LB85, sec. 1; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-24,125
• Title: Neb. Rev. Stat. 30-24,129, Succession to real property by affidavit. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 2024, LB1195, sec. 4; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-24,129
• Title: Neb. Rev. Stat. 30-24,130, Effect of affidavit. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1999, LB 100, sec. 3; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-24,130
• Title: Neb. Rev. Stat. 33-125, County court; probate fees; how determined. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 2021, LB17, sec. 8; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=33-125
• Title: Neb. Rev. Stat. 33-126.03, County court; inheritance tax proceedings; fees; by whom paid. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 2021, LB17, sec. 10; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=33-126.03
• Title: Neb. Rev. Stat. 33-109, Register of deeds; county clerk; fees. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 2019, LB593, sec. 5; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=33-109
• Title: Neb. Rev. Stat. 24-703, Judges; contributions; deductions; fees taxed as costs; payment; late fees; funding of retirement system; actuarial valuation; transfer of funds; adjustments. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 2026, LB1101, sec. 1; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=24-703
• Title: Neb. Rev. Stat. 76-250, Wills; judgment in partition; decree in equity; certificate of dissolution of marriage; recording; how indexed. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 2005, LB 361, sec. 35; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=76-250
• Title: Neb. Rev. Stat. 76-3705, Land acquired by devise or descent; sale within five years required; exception. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 2024, LB1301, sec. 8; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=76-3705
• Title: Neb. Rev. Stat. 76-3401, Act, how cited. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 2025, LB422, sec. 1; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=76-3401
• Title: Neb. Rev. Stat. 76-3405, Transfer on death deed authorized. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 2012, LB536, sec. 5; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=76-3405
• Title: Neb. Rev. Stat. 76-3702, Terms, defined. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 2025, LB7, sec. 2; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=76-3702
• Title: Neb. Rev. Stat. 77-2001, Inheritance tax; property taxable; transfer by will or inheritance; exception. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1982, LB 480, sec. 1; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2001
• Title: Neb. Rev. Stat. 77-2101.01, Estate tax; amount. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 2007, LB367, sec. 6; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2101.01
• Title: Neb. Rev. Stat. 77-2003, Inheritance tax; to whom paid; who liable; lien; exception. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1982, LB 480, sec. 3; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2003
• Title: Neb. Rev. Stat. 77-2004, Inheritance tax; rate; person subject to tax; enumerated; transfer to immediate relatives; exemption; applicability. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 2026, LB838, sec. 25; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2004
• Title: Neb. Rev. Stat. 77-2005, Inheritance tax; rate; transfer to remote relatives; exemption. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 2022, LB310, sec. 2; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2005
• Title: Neb. Rev. Stat. 77-2006, Inheritance tax; rate; other transfers; exemption. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 2022, LB310, sec. 4; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2006
• Title: Neb. Rev. Stat. 77-2010, Inheritance tax; when due; interest; bond; failure to file; penalty. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 2009, LB120, sec. 1; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2010
• Title: Neb. Rev. Stat. 77-2014, Inheritance tax; payment by personal representative or trustee; where paid; receipt for tax; proper county, defined; tax apportioned among counties. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 2007, LB364, sec. 1; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2014
• Title: Neb. Rev. Stat. 77-2018.02, Inheritance tax; independent proceeding for determination in absence of probate of estate; petition; notice; waiver of notice; notice to Department of Health and Human Services. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 2019, LB593, sec. 10; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2018.02
• Title: Neb. Rev. Stat. 77-2027, Inheritance tax; what court has jurisdiction; transfer of proceedings. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1976, LB 585, sec. 19; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2027
• Title: Neb. Rev. Stat. 77-2037, Inheritance tax; lien; expiration. Publisher: Nebraska Legislature, Revisor of Statutes. Publication Date: Laws 1978, LB 650, sec. 30; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2037
• Title: CC 15:41, Affidavit for Transfer of Real Property without Probate. Publisher: Nebraska Judicial Branch. Publication Date: Rev. 10/2025; accessed 2026-09-10. URL: https://nebraskajudicial.gov/sites/default/files/CC-15-41.pdf
• Title: Filing Fees and Court Costs. Publisher: Nebraska Judicial Branch. Publication Date: Effective 07-01-2026; accessed 2026-09-10. URL: https://nebraskajudicial.gov/rules/administrative-policies-schedules/filing-fees-and-court-costs
• Title: Self-Help, filing without an attorney. Publisher: Nebraska Judicial Branch. Publication Date: Not listed; accessed 2026-09-10. URL: https://nebraskajudicial.gov/self-help
• Title: Case Information and eServices. Publisher: Nebraska Judicial Branch. Publication Date: Not listed; accessed 2026-09-10. URL: https://nebraskajudicial.gov/e-services/case-information-eservices
• Title: eFiling. Publisher: Nebraska Judicial Branch. Publication Date: Not listed; accessed 2026-09-10. URL: https://nebraskajudicial.gov/e-services/efiling

It is not legal advice.