Quick answer: informal probate, registrar-handled with minimal oversight, is the default for most uncontested Nebraska estates. Formal probate requires a judge's hearing and is used for contested or supervised matters — both go through the same county court. See how this affects your own estimate in the Nebraska probate timeline calculator.
Side by side
| Informal Probate | Formal Probate | |
|---|---|---|
| Court | County court, either way — Nebraska uses one court for both | |
| Handled by | Registrar, minimal oversight | Judge, formal hearing |
| Used for | Uncontested estates, clear will or heirs | Contested wills, disputed appointments, supervised administration |
| Typical duration | 6–12 months | 9–21 months |
| Inheritance tax determination | Same process either way — petition to the county court | |
One court, two procedures
Inheritance tax doesn't care which track you're on
Whether an estate proceeds informally or formally, the personal representative still has to file a petition for determination of inheritance tax with the county court, and each beneficiary's tax is still assessed individually based on their relationship to the decedent. Formal probate doesn't change this obligation — it just adds the surrounding procedural requirements.
Executor vs administrator is a separate question
Independently of which track applies, Nebraska's Probate Code generally refers to both an executor (named in a will) and an administrator (appointed when there's no will) as the personal representative — either can proceed through informal or formal probate as the facts require.
A local probate attorney can review your estate — many offer a free consultation.