Where the estate is opened.
Only if the statute's conditions are met. Read the section below.
See the tax section for the exemption or the repeal.
Living trust or probate
A revocable living trust holds assets you title in the trustee's name. You can serve as trustee while you are able.
At death, the successor trustee handles those assets. Property you leave in your own name can still go through the probate court. A pour-over will sends leftover assets into the trust, and those leftover assets may pass through probate first.
The probate path
In Nebraska, the estate is opened in the County Court.
Nebraska Revised Statute 24-517 gives each county court exclusive original jurisdiction of all matters relating to decedents' estates, including the probate of wills and the construction thereof, except as provided in subsection (c) of section 30-2464 and section 30-2486. Section 30-2480 entitles a personal representative to reasonable compensation for services. Section 30-24,125 allows collection of personal property by affidavit without that appointment when the stated value limit is met.
Source: Nebraska Revised Statute 24-517, Jurisdiction
Fees
In Nebraska, probate compensation is a statutory commission.
Nebraska Revised Statute 30-2480 states: "A personal representative is entitled to reasonable compensation for his services." Section 30-2482 lets the court review the reasonableness of compensation of any person employed by the personal representative, including any attorney, and of the personal representative's own compensation. The statute states reasonable compensation and does not set a percentage schedule.
Source: Nebraska Revised Statute 30-2480, Compensation of personal representative
Small estate
Nebraska's small-estate figure on this page is $100,000 when the statute's conditions are met.
Nebraska Revised Statute 30-24,125 requires a person indebted to the decedent, or holding tangible personal property or an instrument evidencing a debt, obligation, stock, or chose in action, to pay or deliver it 30 days after death to a successor who presents an affidavit. The affidavit must state that the value of all of the personal property in the decedent's estate, wherever located, less liens and encumbrances, does not exceed one hundred thousand dollars, and that 30 days have elapsed since death. A certified death certificate, or in case of delay an abstract of death, must be attached.
Source: Nebraska Revised Statute 30-24,125, Collection of personal property by affidavit
Estate or inheritance tax
Nebraska levies an inheritance tax.
Section 77-2001 subjects property passing by will or intestacy to tax at the rates in sections 77-2004 to 77-2006. For decedents dying on or after January 1, 2023, section 77-2004 taxes listed immediate relatives at 1 percent of the clear market value received by each person in excess of one hundred thousand dollars, and states that interests passing to the surviving spouse shall not be subject to tax. Section 77-2005 taxes an uncle, aunt, niece, or nephew related by blood or legal adoption, or other lineal descendant of the same, or the spouse of any of them, at 11 percent of clear market value in excess of forty thousand dollars. Section 77-2006 taxes all other cases at 15 percent of the clear market value of the beneficial interests in excess of twenty-five thousand dollars. Each of those sections also exempts an interest passing to a person under twenty-two years of age.
Source: Nebraska Revised Statute 77-2004, Inheritance tax; transfer to immediate relatives
Questions
The answers use the same statute and court pages as the sections above.
Does a living trust avoid probate in Nebraska?
A revocable living trust holds the assets you title in the trustee's name. The successor trustee handles those assets. Property still titled in your own name can be a probate matter. A pour-over will can send leftover assets into the trust, and those leftover assets may still pass through probate first.
What is the small-estate procedure in Nebraska?
Nebraska Revised Statute 30-24,125 requires a person indebted to the decedent, or holding tangible personal property or an instrument evidencing a debt, obligation, stock, or chose in action, to pay or deliver it 30 days after death to a successor who presents an affidavit. The affidavit must state that the value of all of the personal property in the decedent's estate, wherever located, less liens and encumbrances, does not exceed one hundred thousand dollars, and that 30 days have elapsed since death. A certified death certificate, or in case of delay an abstract of death, must be attached.
How are probate fees set in Nebraska?
Nebraska Revised Statute 30-2480 states: "A personal representative is entitled to reasonable compensation for his services." Section 30-2482 lets the court review the reasonableness of compensation of any person employed by the personal representative, including any attorney, and of the personal representative's own compensation. The statute states reasonable compensation and does not set a percentage schedule.
Does Nebraska tax an estate or an inheritance?
Section 77-2001 subjects property passing by will or intestacy to tax at the rates in sections 77-2004 to 77-2006. For decedents dying on or after January 1, 2023, section 77-2004 taxes listed immediate relatives at 1 percent of the clear market value received by each person in excess of one hundred thousand dollars, and states that interests passing to the surviving spouse shall not be subject to tax. Section 77-2005 taxes an uncle, aunt, niece, or nephew related by blood or legal adoption, or other lineal descendant of the same, or the spouse of any of them, at 11 percent of clear market value in excess of forty thousand dollars. Section 77-2006 taxes all other cases at 15 percent of the clear market value of the beneficial interests in excess of twenty-five thousand dollars. Each of those sections also exempts an interest passing to a person under twenty-two years of age.
Sources
These are the statute and court pages used above.