How probate costs work in Nebraska
Nebraska has adopted the Uniform Probate Code, so most estates use registrar-handled informal probate through the county court — Douglas (Omaha), Lancaster (Lincoln) and the rest. The personal representative fee and attorney fee are both reasonable, unscheduled amounts, like other UPC states. What sets Nebraska apart is its county-administered inheritance tax, which most other states no longer have.
1. Personal representative fee — reasonable, no fixed percentage
Neb. Rev. Stat. § 30-2480: "A personal representative is entitled to reasonable compensation for his services." No schedule. Reasonableness is tested against the seven factors in § 30-2482 — time and labor, difficulty, the fee customarily charged locally, and more — and the court can order a refund of any excessive amount.
Any percentage shown here is an illustrative market-rate estimate, not a legal rate. Family representatives frequently waive the fee, since it's taxable income while an inheritance is not.
2. Attorney fee — also reasonable, same review standard
§ 30-2482 also governs attorney fee reasonableness in probate matters, using the same seven-factor test. A separate provision, § 30-2481, covers expenses and attorney's fees specifically when the personal representative defends or prosecutes a proceeding in good faith — even if unsuccessful. Nebraska attorneys commonly bill hourly.
3. Nebraska's inheritance tax — the state's standout feature
County-administered, by relationship: a surviving spouse is fully exempt (§ 77-2004). Close relatives — children, parents, siblings, grandparents, and their spouses (Class 1) — pay 1% above a $100,000 exemption (§ 77-2004). More remote relatives — aunts, uncles, nieces, nephews (Class 2) — pay 11% above a $40,000 exemption, and beneficiaries under 22 in that class are exempt (§ 77-2005). Everyone else (Class 3) pays 15% above a $25,000 exemption (§ 77-2006). The tax is due within 12 months of death and is a beneficiary's own obligation, though the personal representative typically withholds and remits it.
4. Court & other costs
- Filing fee — modest, commonly in the $50–$100 range, varying by county.
- Publication to creditors — newspaper notice; the claim period commonly runs 60 days from first publication (~$100–$200).
- Bond — may be required unless waived by the will or heirs.
- No separate state estate tax.
5. When probate can be simplified in Nebraska
- Personal property affidavit (§ 30-24,125) — personal property of $100,000 or less (net of liens), 30 days after death, no pending appointment.
- Real property affidavit (§ 30-24,129) — a separate affidavit for real property up to $100,000 (raised from $50,000, effective July 19, 2024), recorded with the county register of deeds.
- Informal probate — the default UPC track, minimal court involvement.
- Transfer-on-death deed, joint tenancy, living trust — bypass probate (inheritance tax can still apply to non-probate transfers).
| Cost component | Nebraska figure | Source |
|---|---|---|
| Personal representative fee | Reasonable; no set % (often waived) | § 30-2480 |
| Attorney fee | Reasonable; no set % (usually hourly) | § 30-2482 |
| Filing fee | ~$50–$100 | County Court |
| Inheritance tax — spouse | Exempt | § 77-2004 |
| Inheritance tax — close family | 1% over $100,000 | § 77-2004 |
| Inheritance tax — remote relatives | 11% over $40,000 | § 77-2005 |
| Inheritance tax — other | 15% over $25,000 | § 77-2006 |
| State estate tax | None | — |