Quick answer: personal property, real property, or both, each at or under $100,000, 30 days passed — the affidavit(s). Anything above that, or a contested estate — full probate through the County Court. Check your own numbers with the Nebraska small estate checker.
The house isn't automatically excluded here
The inheritance tax question is separate
Using the small estate affidavit doesn't avoid Nebraska's county-level inheritance tax — it still applies based on the beneficiary's relationship to the decedent, regardless of which transfer method moves the property.
A 3-year window for full probate
Nebraska generally allows 3 years from the date of death to commence probate proceedings under the Nebraska Probate Code — a meaningful deadline to keep in mind if the affidavit doesn't fit.
What skips probate before any threshold matters
A Transfer on Death deed, joint tenancy with right of survivorship, payable-on-death bank accounts, TOD securities registration, and named beneficiary designations on life insurance and retirement accounts all pass outside of probate entirely.
The decision, in order
- Is the asset covered by a TOD deed, joint titling, or a beneficiary designation? → Skips probate entirely.
- Personal property, real property, or both, each at or under $100,000, 30 days passed? → Small estate affidavit(s).
- None of the above fits → Full probate through the County Court.
A local probate attorney can review your estate — many offer a free consultation.
Whichever track applies, filing happens with the County Court in the decedent's county — Douglas County and Lancaster County among the busiest.