Nebraska Inheritance Tax

Nebraska charges an inheritance tax, and the money goes to a county rather than to the state. For a death on or after January 1, 2023, the rate turns on who inherits: Neb. Rev. Stat. § 77-2004 taxes immediate relatives at 1 percent of what each one receives above $100,000, § 77-2005 taxes remote relatives at 11 percent above $40,000, and § 77-2006 taxes everyone else at 15 percent above $25,000. A surviving spouse pays nothing on any amount, and neither does any beneficiary under twenty-two years of age.

Two things about that arrangement catch families out. The exemption is measured per beneficiary rather than per estate, so the same estate produces different tax depending on how many people it is split among. And the payee is the county treasurer, with the county court making the determination, so nobody receives a bill from a state agency. This page describes how the sections read rather than how they apply to one estate, so confirm your own figures with the county court clerk where the decedent lived, or with a licensed Nebraska attorney, before acting on any of it.

What Each Beneficiary Owes

The three rate sections divide every person who inherits into one of three classes. Find the class first, then apply that class's exempt amount to what that person receives.

Each section taxes the clear market value of the property received by each person above that person's exempt amount. The Nebraska Supreme Court measured clear market value as the fair market value of the property at the date of the grantor's death, less the consideration paid for it, in In re Estate of Craven, 281 Neb. 122, 794 N.W.2d 406 (2011).

Section 77-2005.01 stretches the two relative classes further than the bare lists suggest. Relatives of a former spouse to whom the decedent was married when that spouse died count, and so do relatives of the spouse or former spouse of the decedent's parent, grandparent, child, sibling, uncle, aunt, niece or nephew, on the conditions the section sets. A stepchild question in Nebraska is rarely answered by reading § 77-2004 alone. The same section adds a rule worth knowing before anyone builds a spreadsheet: § 77-2005.01(2) says the tax due under §§ 77-2004, 77-2005 and 77-2006 is computed without regard to Nebraska inheritance tax apportionment, so who ends up bearing the tax is a separate question from how much it is.

The County Is the Payee, Not the State

Section 77-2003 sends the tax to the treasurer of the proper county. All heirs, legatees, devisees, personal representatives, other recipients of taxable property and trustees stay liable until it is paid. Section 77-2027 puts jurisdiction in the county court of the county where the decedent lived, or, for a decedent who was not a Nebraska resident, the county court where the real property sits, and lets that court transfer the file to another county court in the interest of justice.

Which county is the proper one is a rule, not a choice. Section 77-2014(2) sets it out:

• The county where the decedent lived, as the default.
• The county where real property sits, for a decedent who held an interest in real property outside the county of residence.
• The county where personal property subject to being listed and assessed for personal property taxation is listed and assessed.
• For a nonresident decedent, the two rules above, plus the county where any other Nebraska-taxable property is located.

One Nebraska estate can owe tax to several counties at once. Section 77-2014(3) apportions the total among them in the ratio that the value of the gross property located in each county bears to the gross value of all the property, counting property that is subject to tax and property that is not subject to tax under §§ 77-2004, 77-2006 and 77-2007.04 on both sides of the ratio. Once an executor, administrator or trustee holds money for the tax, § 77-2014(1) gives thirty days to pay it to the county treasurer, who issues a receipt.

Find the courthouse that will handle it on the Nebraska county courts by county directory, and see how the determination fits into the wider case on the Nebraska probate process page.

Who Pays Nothing

Nebraska's exemptions are broader than the rate table suggests, and two of them cover whole categories of people:

• The surviving spouse, on any amount. Section 77-2004(3) exempts interests passing to the surviving spouse by will, in the manner set out in § 77-2002, or in any other manner. There is no ceiling. The Nebraska surviving spouse rights page covers what else a spouse takes ahead of creditors.
• Any beneficiary under twenty-two years of age. Each rate section carries the exemption for its own class: § 77-2004(3) for immediate relatives, § 77-2005(2) for remote relatives, and § 77-2006(2) for everyone else. Because § 77-2006 is the catch-all class, the age exemption reaches every beneficiary in the state, at the 15 percent rate as readily as at the 1 percent rate.
• The three statutory allowances. The homestead allowance, exempt property and family maintenance allowance are not subject to the tax.
• Any interest at or below the class exempt amount. Each section says an interest valued at or below the applicable exempt amount is not subject to tax at all.
• Government transfers. Section 77-2007.03 exempts property transferred to the United States or to Nebraska, to any department, agency or instrumentality of either, to any municipal corporation or body politic created under Nebraska law, and to anything one of those administers or operates.
• Religious, charitable, public, scientific and educational transfers. Section 77-2007.04 exempts them on the organizing and reciprocity conditions it lists.
• Certain employee benefit payments. Section 77-2007 exempts payments under an employee benefit plan to the extent the benefit is life insurance already outside § 77-2001, or is not subject to federal estate taxation under section 2039 of the Internal Revenue Code.

Life insurance sits in two places. Section 77-2001 taxes proceeds receivable by the executor or administrator, to the extent of the amount receivable by that executor or administrator. Section 77-2002(3) keeps proceeds receivable by the trustee of an inter vivos or testamentary trust out of the tax, unless the decedent's estate is the beneficiary of that trust.

Every Rate Section Prints a Repealed Figure Beside the Live One

Read the rate sections rather than searching them for a dollar amount. Here is why. Each of the three prints both the pre-2023 figure and the current one in the same subsection, worded as two lettered clauses:

Every figure in the left column is live text in the current statute and wrong as today's answer. The date of death, not the date you are reading, decides which column applies. Laws 2022, LB310 set the current figures and wrote the banding into each operative sentence, so no separate transition rule is needed.

One later change is worth knowing about, because it moved people rather than money. Laws 2026, LB838, § 25 restructured § 77-2004, lifting the class list out of subsection (1) into a new subsection (2) and adding the lineal descendants of a ten-year in-loco-parentis person, including legally adopted ones, and the spouses of everyone on the list, to the 1 percent class. It left the rate and the exempt amount alone. The Revisor of Statutes prints an operative date of July 18, 2026 under the amendment chain on the section's own page, so any source that cites the spouse exemption at § 77-2004(2) is quoting the pre-2026 numbering.

Property That Skips Probate Is Still Taxed

Section 77-2001 taxes property passing by will or by the intestate laws. Section 77-2002 then reaches past probate entirely, taxing at the same rates any interest transferred by deed, grant, sale or gift, in trust or otherwise, where the transfer was:

• made in contemplation of the death of the grantor;
• intended to take effect in possession or enjoyment after the grantor's death;
• one under which a person becomes beneficially entitled in possession or expectation by reason of the death; or
• held by the decedent and another person as joint owners or joint tenants, apart from the share the survivor can show was originally the survivor's own and never came from the decedent for less than adequate and full consideration.

Section 77-2002(2) supplies a bright line for the first of those. A transfer made within three years ending on the date of death, for which a federal gift tax return is required, is deemed made in contemplation of death, and no transfer made before that three-year window counts as one in any event. A bona fide sale for adequate and full consideration is outside the rule.

Transfer-on-death deeds get their own reminder inside the Transfer on Death Deed Act. Section 76-3420(a) protects a purchaser or lender who buys from a transfer-on-death beneficiary against claims of the estate, the personal representative, the surviving spouse and creditors. Section 76-3420(b) then carves one thing back out: that purchaser or lender does not take title free of the inheritance tax lien under § 77-2003. Planning that moves a Nebraska house out of probate does not move it out of Chapter 77, article 20, which is the point of the avoid probate in Nebraska page.

What Comes Off Before the Rate Applies

Section 77-2018.04 lists the deductions allowed in a determination proceeding, to the extent they are paid from, chargeable to, paid, payable or expected to become payable with respect to property subject to Nebraska inheritance taxation:

1. The cost of the funeral, including interment and a gravesite marker.
2. Expenses of administration that accrue because of the death, including attorney's fees, court costs, expenses concerning property not subject to probate, and expenses of taking possession or control of estate assets and managing, protecting, preserving and selling them. Day-to-day operation of a business that did not accrue because of the death is outside this.
3. Expenses of the last illness incurred within six months of the death.
4. All other debts the decedent was liable for at death and which have been paid.
5. Federal estate tax paid, payable or expected to become payable, after all applicable credits, attributable to property subject to Nebraska inheritance taxation. The separation between that federal tax and this county tax is the subject of the Nebraska estate tax page.

Twelve Months, Then Interest at Fourteen Percent

Section 77-2010 makes the tax due and payable twelve months after the date of death. Interest is charged on unpaid tax from the day it became payable at the rate § 45-104.01 specifies, which is fourteen percent per annum on delinquent taxes owed to a Nebraska political subdivision. A personal representative or trustee who has not paid within twelve months also has to give bond in the form and to the effect § 77-2009 prescribes.

The penalty is aimed at silence rather than at nonpayment. Failing to file an appropriate proceeding for determination of the tax within twelve months of the death adds 5 percent per month or fraction of a month, capped at 25 percent of the unpaid tax. Filing a petition or an application for probate proceedings, or an application under § 77-2018.07 together with the tentative tax payment, inside those twelve months counts as an appropriate proceeding and stops the penalty from accruing. The county court may abate the penalty where good cause for the failure is shown.

Section 77-2018.07 is the release valve behind that sentence. Anyone subject to the tax may apply in writing to the county court for an order allowing a tentative payment before the final determination, which stops interest and penalty from running. If the county attorney will not consent by entering a voluntary appearance and waiver, he or she has seven days to state in writing what sum to prepay, and the court fixes the amount. The tentative payment works for nonprobate estates as well as probate ones, and it is not a final order, so a later order can amend it.

How the County Court Determines It

Section 77-2018.01 gives two containers for the determination. It can be made inside a proceeding under Chapter 30, article 24 or 25, which is the ordinary probate case, or in a proceeding instituted for the sole purpose of determining the tax. Four people can start it: the county court on its own order, the personal representative, the county attorney, or any person having a legal interest in the property.

Where no probate is open, § 77-2018.02 sets up the independent proceeding, filed in the county court of the county where the property sits. The court sets a hearing not less than two and not more than four weeks after the filing, notice goes out by one publication in a legal newspaper of that county, and the county attorney of each county holding the property gets personal service at least a week before the hearing. Two shortcuts exist. If the petition, filed by someone other than the county attorney, shows no assessment could result, the court orders the county attorney to show cause within a week and, absent a showing, determines no tax is due and extinguishes the potential lien without publication. If every county attorney has waived notice and appeared, and either every taxable person is a petitioner or has waived, or a party has agreed to pay the full tax, the court may dispense with notice and proceed.

One notice requirement in that section is easy to miss and expensive to get wrong. Where the decedent was fifty-five or older, or had lived in a nursing facility, an assisted-living facility, an intermediate care facility for persons with developmental disabilities or an inpatient hospital, which is what § 68-919(1) covers, the Department of Health and Human Services has to be notified of the filing with the decedent's social security number, and with a predeceased spouse's name and number as well. A certificate of that notice has to be filed before the court enters an order. The notice must go to the department in the manner and at the address it designates and posts on its website, and § 77-2018.02(6) makes a notice that does not conform void.

The judiciary publishes two numbered forms for that step and none for the petition itself. CC 15:5, Certificate of Mailing a Notice of Filing a Petition For The Determination of Inheritance Tax, revised March 2019, and CC 15:5.1, Notice, No Notice to Department of Health and Human Services Required, revised February 2016, are the only inheritance tax items in the fourteen-row probate form category on the Nebraska Judicial Branch forms library. The petition is drafted, not filled in.

The court fee is small and easy to misstate. Section 33-126.03 entitles the county court to fees of $22.00 for the determination, and the fee is not charged at all where a formal probate fee has already been imposed under § 33-125(1)(b). Outside cases the county attorney starts, the person petitioning for the determination pays it. What the clerk collects is higher than the statutory figure, because § 24-703(3)(a) adds a sum equal to ten percent of the § 33-126.03 fee, rounded to the nearest even dollar, and six per-case cost statutes add $20.00. The Nebraska Judicial Branch schedule effective July 1, 2026 prints the fee four ways, splitting the $22.00 into an $18.00 fee plus a $4.00 docket and judges retirement fee on its face:

Costs of the determination itself fall on the estate. Section 77-2024 pays appraisers a reasonable fee set by the county judge plus mileage, allows witnesses ten dollars a day plus mileage for attending an appraisal hearing, and charges those costs to the estate of the decedent when a tax is found due. The judiciary schedule prints that same ten dollars as its witness fee for inheritance tax hearings.

One filing sits between the order and the money. Section 77-2015(1)(a) requires the petitioner, on entry of the order determining the tax, to submit a report to the county treasurer of each county where tax is owed, and says no inheritance tax may be paid or refunded before that report is submitted. Where the petitioner does not comply, the county treasurer or county attorney may complete the form instead.

The Lien on Real Property

Section 77-2003 makes the tax a lien on the real property subject to it until it is paid or otherwise terminated under § 77-2037, with one carve-out: no interest passing from the decedent to the decedent's surviving spouse is subject to the lien.

Section 77-2037 then ends the lien on the first of three events to occur, whatever defect there may have been in the proceeding that determined the tax or in the court's jurisdiction to make it:

• Ten years from the date of death, where no determination was made inside those ten years, after which no action can be maintained to determine, assess or collect the tax. Where a determination was made inside the ten-year window, the lien and the right to sue instead run out five years after that determination, or on payment of the tax, whichever comes first.
• Payment of the amount the county court finally determined to be due on the property described in the proceeding.
• Release or discharge of the lien under § 77-2039, which lets the court discharge property from the lien on terms it sets.

Anyone selling inherited Nebraska land inside that window is selling into a live lien until one of those things happens, which is why title work on a Nebraska estate asks about the determination order.

What Nebraska Counties Collected Last Year

Section 77-2015(2)(a) makes each county treasurer compile and submit an annual inheritance tax report to the Department of Revenue on or before August 1, and § 77-2015(3) makes the department aggregate the county reports and publish them by September 1. The Property Assessment Division posts the file. The report covers a fiscal year running July 1 to June 30, so the file labelled 2026 is not calendar 2026.

The report published September 1, 2026, covering July 1, 2025 to June 30, 2026, shows Nebraska counties collected $101,533,185.12, split like this:

The 1 percent class produced just over 60 percent of the money, which is the fastest correction to the widespread claim that children and grandchildren are exempt. They are taxed, at a low rate, above a high per-person exemption.

The county columns show how concentrated it is. Douglas County took $22,464,880.62 and Lancaster County $10,685,155.25 in the same fiscal year, together roughly a third of the statewide figure, while Arthur and McPherson counties recorded nothing at all. A county figure can also be negative: Nance County reported minus $7,312.04, and the report's own footnote explains a negative as more refunds issued than tax collected in that county.

Frequently Asked Questions

How much is Nebraska inheritance tax?

It depends on who inherits, not on how large the estate is. For a death on or after January 1, 2023, section 77-2004 taxes immediate relatives at 1 percent of the clear market value each one receives above $100,000. Section 77-2005 taxes an aunt, uncle, niece, nephew, their lineal descendants and the spouses of those people at 11 percent above $40,000. Section 77-2006 taxes everyone else at 15 percent above $25,000. Each exempt amount belongs to the individual beneficiary, so two children who each receive $90,000 from a $180,000 estate owe nothing, while one child who receives the whole $180,000 owes 1 percent on $80,000.

Who is exempt from Nebraska inheritance tax?

A surviving spouse pays nothing on any amount. Section 77-2004(3) exempts interests passing to the surviving spouse by will, by a section 77-2002 transfer, or in any other manner. Every beneficiary under twenty-two years of age is also exempt, because each of the three rate sections carries that exemption for its own class and section 77-2006 is the catch-all class. The homestead allowance, exempt property and family maintenance allowance are not taxed. Property passing to the United States or to Nebraska is exempt under section 77-2007.03, and property passing for religious, charitable, public, scientific or educational purposes is exempt under section 77-2007.04. Any single interest valued at or below that beneficiary's exempt amount is not taxed at all.

Who collects Nebraska inheritance tax?

The county, and this is where Nebraska differs from most states. Section 77-2003 makes the tax payable to the treasurer of the proper county rather than to a state revenue agency. Section 77-2027 gives the county court where the decedent lived, or where a nonresident decedent's real property sits, jurisdiction to hear and determine every question about the tax. Section 77-2014(2) defines the proper county as the county of residence, except that real property is taxed to the county where the land sits and listed personal property to the county where it is assessed. Where more than one county is involved, section 77-2014(3) apportions the total among them. An executor waiting for a state assessment notice will wait forever.

When is Nebraska inheritance tax due?

Twelve months after the date of death, under section 77-2010. Interest runs on anything unpaid from the day it became payable, at the section 45-104.01 rate of fourteen percent a year. A separate penalty punishes silence rather than nonpayment: failing to file an appropriate proceeding to determine the tax within twelve months of the death adds 5 percent per month or fraction of a month, up to 25 percent of the unpaid tax. Filing a petition or application for probate, or an application under section 77-2018.07 with the tentative payment, inside those twelve months counts as an appropriate proceeding and stops the penalty. The county court may abate the penalty for good cause.

Does avoiding probate avoid Nebraska inheritance tax?

No. Section 77-2002(1) taxes an interest transferred by deed, grant, sale or gift, in trust or otherwise, that was made in contemplation of death, intended to take effect in possession or enjoyment after the grantor's death, or held in joint tenancy with the decedent, at the same rates as property passing under a will. Section 77-2002(2) treats a gift requiring a federal gift tax return made within three years of the death as made in contemplation of death. Transfer-on-death deeds carry an explicit reminder: section 76-3420(b) says a purchaser or lender for value from a transfer-on-death beneficiary does not take title free of the section 77-2003 inheritance tax lien.

Does Nebraska have an estate tax?

Not for a modern death. Section 77-2101.01(1) levies the Nebraska estate tax only upon decedents dying before January 1, 2007. The inheritance tax in Chapter 77, article 20 is a separate tax with a separate payee: an estate tax is charged on the whole estate, while the inheritance tax is charged to each person on what that person receives. A large Nebraska estate can still owe federal estate tax, which is a federal figure on a federal schedule, and section 77-2018.04(5) lets the estate deduct that federal tax before the county rate is applied.

Related Guides

• The full Nebraska probate process
• Nebraska county courts by county
• Nebraska estate tax and the federal estate tax
• Avoid probate in Nebraska
• Nebraska surviving spouse rights
• Who inherits without a will in Nebraska
• Nebraska small estate affidavit thresholds and forms
• How long Nebraska probate takes

This page describes Nebraska law broadly rather than advising on one estate. Confirm the date of death, every beneficiary's class and every dollar figure with the county court clerk in the county where the decedent lived, or with a licensed Nebraska attorney, before you act on it.

Sources:

• Title: Neb. Rev. Stat. § 77-2001, Inheritance tax; property taxable; transfer by will or inheritance; exception. Publisher: Nebraska Legislature. Publication Date: Laws 1982, LB 480, § 1; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2001
• Title: Neb. Rev. Stat. § 77-2002, Inheritance tax; property taxable; transfer in contemplation of death. Publisher: Nebraska Legislature. Publication Date: Laws 2019, LB315, § 1; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2002
• Title: Neb. Rev. Stat. § 77-2003, Inheritance tax; to whom paid; who liable; lien; exception. Publisher: Nebraska Legislature. Publication Date: Laws 1982, LB 480, § 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. Publication Date: Laws 2026, LB838, § 25, operative July 18, 2026; 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. Publication Date: Laws 2022, LB310, § 2; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2005
• Title: Neb. Rev. Stat. § 77-2005.01, Relatives of decedent; computation of inheritance tax. Publisher: Nebraska Legislature. Publication Date: Laws 2022, LB310, § 3; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2005.01
• Title: Neb. Rev. Stat. § 77-2006, Inheritance tax; rate; other transfers; exemption. Publisher: Nebraska Legislature. Publication Date: Laws 2022, LB310, § 4; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2006
• Title: Neb. Rev. Stat. § 77-2007, Inheritance tax; property exempt. Publisher: Nebraska Legislature. Publication Date: Laws 1976, LB 585, § 7; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2007
• Title: Neb. Rev. Stat. § 77-2007.03, Inheritance tax; property transferred to United States, state, or governmental subdivision; exempt. Publisher: Nebraska Legislature. Publication Date: Laws 1949, c. 241, § 2; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2007.03
• Title: Neb. Rev. Stat. § 77-2007.04, Inheritance tax; property; religious, charitable, or educational purposes; exempt. Publisher: Nebraska Legislature. Publication Date: Laws 1949, c. 241, § 3; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2007.04
• Title: Neb. Rev. Stat. § 77-2009, Inheritance tax; delay in coming into possession of property; bond for tax; exception. Publisher: Nebraska Legislature. Publication Date: Laws 1955, c. 300, § 1; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2009
• Title: Neb. Rev. Stat. § 77-2010, Inheritance tax; when due; interest; bond; failure to file; penalty. Publisher: Nebraska Legislature. Publication Date: Laws 2009, LB120, § 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. Publication Date: Laws 2007, LB364, § 1; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2014
• Title: Neb. Rev. Stat. § 77-2015, Inheritance tax; reports required; contents; department; duties. Publisher: Nebraska Legislature. Publication Date: Laws 2024, LB1317, § 79; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2015
• Title: Neb. Rev. Stat. § 77-2018.01, Inheritance tax; proceedings for determination. Publisher: Nebraska Legislature. Publication Date: Laws 1975, LB 481, § 32; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2018.01
• 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. Publication Date: Laws 2019, LB593, § 10; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2018.02
• Title: Neb. Rev. Stat. § 77-2018.04, Inheritance tax; proceedings for determination of; deductions allowed; enumerated. Publisher: Nebraska Legislature. Publication Date: Laws 2009, LB120, § 2; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2018.04
• Title: Neb. Rev. Stat. § 77-2018.07, Inheritance tax; tentative payment of tax; when; application; consent of county attorney required; procedure for payment of tentative tax. Publisher: Nebraska Legislature. Publication Date: Laws 2009, LB120, § 3; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2018.07
• Title: Neb. Rev. Stat. § 77-2024, Inheritance tax; appraisement; costs; fees; charged to estate of decedent. Publisher: Nebraska Legislature. Publication Date: Laws 1981, LB 204, § 152; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2024
• Title: Neb. Rev. Stat. § 77-2027, Inheritance tax; what court has jurisdiction; transfer of proceedings. Publisher: Nebraska Legislature. Publication Date: Laws 1976, LB 585, § 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. Publication Date: Laws 1978, LB 650, § 30; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2037
• Title: Neb. Rev. Stat. § 77-2039, Inheritance, estate, or generation-skipping transfer tax lien; court may discharge property subject to tax; terms and conditions; application for release or discharge; show cause. Publisher: Nebraska Legislature. Publication Date: Laws 1992, LB 1004, § 2; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2039
• Title: Neb. Rev. Stat. § 77-2101.01, Estate tax; amount. Publisher: Nebraska Legislature. Publication Date: Laws 2007, LB367, § 6; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2101.01
• Title: Neb. Rev. Stat. § 76-3420, Transfer on death deed property; acquisition by purchaser or lender; protections; lien for inheritance tax. Publisher: Nebraska Legislature. Publication Date: Laws 2013, LB345, § 4; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=76-3420
• Title: Neb. Rev. Stat. § 45-104.01, Interest; political subdivisions; delinquent taxes; special assessments. Publisher: Nebraska Legislature. Publication Date: Laws 1992, Fourth Spec. Sess., LB 1, § 4; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=45-104.01
• Title: Neb. Rev. Stat. § 68-919, Medical assistance recipient; liability; when; claim; procedure; department; powers; recovery of medical assistance reimbursement; procedure. Publisher: Nebraska Legislature. Publication Date: Laws 2025, LB641, § 1; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=68-919
• Title: Neb. Rev. Stat. § 33-126.03, County court; inheritance tax proceedings; fees; by whom paid. Publisher: Nebraska Legislature. Publication Date: Laws 2021, LB17, § 10; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=33-126.03
• 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. Publication Date: Laws 2026, LB1101, § 1; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=24-703
• Title: Legislative Bill 838, Final Reading, One Hundred Ninth Legislature, Second Session, amending section 77-2004. Publisher: Nebraska Legislature. Publication Date: Approved April 14, 2026; accessed 2026-09-10. URL: https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB838.pdf
• Title: Legislative Bill 310, Final Reading, One Hundred Seventh Legislature, Second Session, changing inheritance tax rates and exemption amounts. Publisher: Nebraska Legislature. Publication Date: 2022; accessed 2026-09-10. URL: https://nebraskalegislature.gov/FloorDocs/107/PDF/Final/LB310.pdf
• Title: Annual Report of County Inheritance Taxes Paid, July 1, 2025 to June 30, 2026. Publisher: Nebraska Department of Revenue, Property Assessment Division. Publication Date: September 1, 2026; accessed 2026-09-10. URL: https://revenue.nebraska.gov/sites/default/files/doc/pad/inheritance_tax/2026/2026_Inheritance_Tax_Report.xlsx
• Title: Inheritance Tax reports. Publisher: Nebraska Department of Revenue, Property Assessment Division. Publication Date: Not listed; accessed 2026-09-10. URL: https://revenue.nebraska.gov/PAD/inheritance-tax
• Title: Filing Fees and Court Costs, statewide schedule effective 07-01-2026. Publisher: Nebraska Judicial Branch. Publication Date: Effective July 1, 2026; accessed 2026-09-10. URL: https://nebraskajudicial.gov/rules/administrative-policies-schedules/filing-fees-and-court-costs
• Title: Form CC 15:5, Certificate of Mailing a Notice of Filing a Petition For The Determination of Inheritance Tax. Publisher: Nebraska Judicial Branch. Publication Date: March 2019; accessed 2026-09-10. URL: https://nebraskajudicial.gov/sites/default/files/CC-15-5.pdf
• Title: Form CC 15:5.1, Notice, No Notice to Department of Health and Human Services Required. Publisher: Nebraska Judicial Branch. Publication Date: February 2016; accessed 2026-09-10. URL: https://nebraskajudicial.gov/sites/default/files/CC-15-5.1.pdf

It is not legal advice.