Nebraska Probate and Intestate Succession: What Happens Without a Will (2026)

Nebraska probate matters go before the County Court of the county where the decedent lived. Nebraska is a true Uniform Probate Code state, and it remains one of only five states that still collects its own inheritance tax, calculated and collected at the county level rather than by the state.

Information last verified on 2026-07-16. This article has not yet been reviewed by a licensed lawyer.

How Probate Works in Nebraska

Nebraska probate cases are filed in the County Court for the county where the decedent resided at death, under the Nebraska Probate Code, Neb. Rev. Stat. Chapter 30, Article 24, which closely follows the national Uniform Probate Code. Most Nebraska estates use Informal Probate and Informal Appointment, in which a county court registrar, not a judge, reviews the application and issues Letters Testamentary or Letters of Administration without a hearing, provided the matter is uncontested. When a will is contested, an heir disputes who should serve as personal representative, or another disagreement arises, the case moves to Formal Testacy or Formal Appointment proceedings, held before a judge with formal notice to all interested persons.

Both tracks require the personal representative to inventory estate assets, give notice to creditors, pay valid debts, and file a closing accounting before distributing what remains. Nebraska law generally bars starting either an informal or formal proceeding more than three years after the decedent's death, with limited exceptions.

Intestate Succession in Nebraska: Who Inherits Without a Will

When a Nebraska resident dies without a valid will, Neb. Rev. Stat. section 30-2302 sets the surviving spouse's share and section 30-2303 sets the shares of other heirs. Nebraska is not a community property state, so these statutory shares, not a pre-existing ownership split, control distribution of the entire estate.

Under section 30-2302, a surviving spouse's share depends on who else survives:

• If the decedent leaves no surviving descendant, called "issue" in the statute, and no surviving parent, the spouse inherits the entire estate.
• If the decedent leaves no surviving descendant but a parent survives, the spouse takes the first $150,000 of the estate plus one-half of the balance.
• If every surviving descendant of the decedent is also a descendant of the surviving spouse, the spouse likewise takes the first $150,000 plus one-half of the balance.
• If one or more of the decedent's surviving descendants are not descendants of the surviving spouse, most commonly a blended family with children from an earlier relationship, the spouse's share drops to a flat one-half of the estate, with the remainder passing to the decedent's descendants.

Section 30-2302 was amended by 2026 Neb. Laws LB 838, operative July 18, 2026, which set the dollar figures above to their current levels. Readers should confirm the current figures directly with the Nebraska Legislature before relying on them for a pending matter.

If no spouse survives, section 30-2303 sends the estate to the decedent's descendants by representation. If there are no surviving descendants, it passes to the decedent's surviving parent or parents equally. If no parent survives, it passes to the issue of the decedent's parents, meaning siblings and the descendants of any deceased sibling, by representation. Nebraska law extends further still to grandparents and their descendants if no closer heir survives, and the estate escheats to the state only if no qualifying heir can be found at all.

Watch out: In a blended family, a surviving spouse in Nebraska does not automatically inherit everything, even when there is no will. If any of the decedent's children are not also the surviving spouse's children, section 30-2302 cuts the spouse's share to a flat one-half of the estate.

One way to make sure your property goes to the people you actually choose, rather than following Nebraska's intestate succession order, is to have a valid will in place. recordinglaw.com's free Nebraska Last Will and Testament Generator can help you create one, with no account required.

Small Estate and Simplified Probate in Nebraska

Nebraska's small estate affidavit lets an heir collect personal property, such as bank accounts or vehicles, without opening a full probate case. It is available starting 30 days after death, when the fair market value of the decedent's entire estate, after subtracting liens and encumbrances, is $100,000 or less. The heir signs a sworn affidavit and presents it directly to the bank, employer, or other institution holding the asset, rather than filing a court petition.

For estates above that threshold, or that include real estate needing a formal transfer of title, Nebraska's Informal Probate track, described above, is typically the next fastest route. Uncontested informal proceedings commonly resolve in roughly 6 to 12 months, and any proceeding must generally begin within 3 years of death.

Nebraska's Inheritance Tax, and the Pending Repeal Effort

Nebraska has no state estate tax, but it is one of only five states, along with Kentucky, Maryland, New Jersey, and Pennsylvania, that still levies its own inheritance tax. Unlike most taxes, Nebraska's inheritance tax is calculated and collected at the county level rather than by the state itself. Following 2022's LB 310, effective for deaths on or after January 1, 2023, Nebraska significantly lowered its rates and raised its exemptions.

As of 2026, the tax applies in three tiers based on the beneficiary's relationship to the decedent:

• Class 1 (parents, children, grandchildren and other lineal descendants, siblings, and legally adopted children): $100,000 exemption, 1% tax on the excess.
• Class 2 (aunts, uncles, nieces, nephews, and cousins): $40,000 exemption, 11% tax on the excess.
• Class 3 (unrelated beneficiaries, such as friends or unmarried partners): $25,000 exemption, 15% tax on the excess.

A surviving spouse is fully exempt regardless of the amount inherited, and any beneficiary under age 22 at the decedent's death is fully exempt regardless of class.

A 2026 ballot initiative known as EPIC Option 2.0 proposes a constitutional amendment to eliminate Nebraska's property, income, and inheritance taxes altogether. As of this article's July 16, 2026 verification date, that measure has not been enacted. It would still need to qualify for, and then pass, the November 2026 statewide ballot before Nebraska's inheritance tax could actually be repealed. Nebraska's inheritance tax remains currently in effect, and estates settling now should plan around it as active law, not treat repeal as a decided fact.

Do You Need a Probate Attorney?

Most straightforward, uncontested Nebraska estates, especially those small enough for the small estate affidavit or the Informal Probate track, are designed to be navigable without hiring a lawyer. A probate attorney becomes genuinely valuable when a will is contested, an heir disputes who should serve as personal representative, the estate includes a business or out-of-state property, the family is blended in a way that intestate succession does not cleanly resolve, or the estate is large enough that Nebraska's inheritance tax meaningfully affects what heirs actually receive. For a broader look at how other states handle these same questions, see Probate by State.

Disclaimer

This article provides general information about probate and intestate succession in Nebraska as of the verification date above. It is not legal advice and does not create an attorney-client relationship. It is not a substitute for advice from a probate attorney licensed in Nebraska, particularly for a contested estate, a business interest, a blended family, or an estate affected by Nebraska's inheritance tax. Figures, thresholds, and statutes cited, including the pending 2026 ballot measure to repeal Nebraska's inheritance tax, change over time; verify current details directly with the Nebraska Legislature or the County Court before relying on any figure here.

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Last updated: 2026-07-16. Figures and statutes cited reflect their in-force version as of 2026-07-16.

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