Settle a small estate in Nebraska without probate
In Nebraska this is called: Small estate affidavit: Affidavit for Transfer of Personal Property without Probate; Affidavit for Transfer of Real Property without Probate. Thirty days after the death, the people who inherit can collect personal property worth up to $100,000 (minus liens) by giving a sworn affidavit to the holder, and can transfer Nebraska real estate worth up to $100,000 (assessed value) by recording an affidavit with the county register of deeds.
Up to $100,000, 30 days after the death, no court filing.
Checked against official sources: October 30, 2026.
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Free tools
Small estate checker
Add up the estate and compare it with the Nebraska limit for the date of death.
Letter to a bank
Present your signed affidavit to a bank or other holder in Nebraska.
Balance request letter
Ask a bank or holder for the balance on the date of death.
What-to-gather checklist
Papers, steps, forms and fees for Nebraska, by procedure.
Car, bank, house in Nebraska
Car or other vehicle
If the title is in the person's name alone and all the person's personal property, minus liens, is worth $100,000 or less, the successor can transfer a vehicle or motorboat without probate with the DMV's Affidavit for Transfer of Decedent's Vehicle/Motorboat.
Bank accounts
Money in a joint account with survivorship or a payable-on-death (POD) account goes to the surviving owner or beneficiary without probate.
House or land
A sworn statement recorded with the county register of deeds that transfers the person's Nebraska real estate to the people who inherit it.
Related pages
- Small estate affidavit in Nebraska
- Car title after a death in Nebraska
- Bank accounts after a death in Nebraska
- House without probate in Nebraska
- Small estate checker for Nebraska
- Letter to a bank in Nebraska
- Balance request letter for Nebraska
- What-to-gather checklist for Nebraska
- All about small estates in Nebraska
Affidavit for Transfer of Personal Property without Probate (collection of personal property by affidavit)
A sworn statement you give to a bank, company or person holding the person's personal property, so they pay or deliver it to you. It is not filed with a court.
- Limit
Up to $100,000 Counted after subtracting liens (what is owed on the property).
All of the person's personal property, minus liens, cannot be worth more than $100,000. The limit was raised from $50,000 to $100,000 by a 2022 law (LB 1124).
- What counts
The value of all the personal property in the person's estate, wherever located, minus liens and encumbrances. Real estate is not counted toward this limit. Property that passes outside probate (joint, payable-on-death, beneficiary, transfer-on-death and trust property) is not part of the estate.
- Waiting period
Thirty days must have passed since the death, as shown by a certified death certificate (or an abstract of death if the certificate is delayed) attached to the affidavit.
- Who can use it
A person claiming to be the successor (entitled to the property under the will or Nebraska inheritance law), or someone acting for that person. The affidavit states the successor's relationship to the person or the basis of the claim. The court self-help page says it is not for creditors, and everyone else who inherited an interest in the property must also sign. No personal representative may have been appointed or applied for in any state.
- Court or where to file
Not filed with a court. You give an original signed affidavit to each holder of the property.
- Notary
Sign in front of a notary (or a judge or clerk of the court). Each holder needs its own original, notarized affidavit.
- Papers to attach
- Certified or authenticated copy of the death certificate, or an abstract of death if the certificate is delayed
- Steps
- Wait until 30 days after the death.
- Check that no personal representative has been appointed or applied for.
- Fill in form CC 15:40 (or the holder's own form) with the required statements.
- Sign it before a notary; make a separate signed and notarized original for each holder.
- Give each holder an original affidavit with a certified death certificate attached. Keep a copy in a safe place.
- Fee
No court fee; the affidavit is not filed with a court.
- Debts and responsibility
Your liability to the person's creditors cannot be more than the value of the property you receive. A creditor cannot recover from you for the person's debt after three years from the death or one year after the property was distributed, whichever is later. You must also answer for the property to a personal representative appointed later or to anyone with a better right. A false statement may be punished as perjury.
- What the bank or holder must do
After 30 days the holder must pay or deliver the property on a proper affidavit, and a transfer agent must re-register securities. A holder who does so is released as if it dealt with a personal representative and does not have to check whether the statements are true. A bank that accepts a check payable to the person and endorsed by the successor is discharged. If a holder refuses, the people entitled to the property can bring a court proceeding to make it pay or deliver.
Law: Neb. Rev. Stat. secs. 30-24,125, 30-24,126
Source: Official page
Affidavit for Transfer of Real Property without Probate (succession to real property by affidavit)
A sworn statement recorded with the county register of deeds that transfers the person's Nebraska real estate to the people who inherit it.
- Limit
Up to $100,000
The person's interest in all their Nebraska real estate cannot be worth more than $100,000, using the assessed value for the year of death minus unpaid real estate taxes. The limit was raised from $50,000 to $100,000 by a 2024 law (LB 1195).
- What counts
The value of the person's interest in all real property in Nebraska, taken from the assessment rolls for the year of death, minus real estate taxes and interest due at death.
- Waiting period
Thirty days must have passed since the death.
- Who can use it
Everyone claiming as successor to the real estate (under the will, by inheritance law, or through the homestead, exempt property or family allowance) must sign, or someone legally acting for them. No personal representative may have been appointed or applied for in Nebraska.
- Court or where to file
Filed with the register of deeds of each Nebraska county where the real estate is.
- Notary
The affidavit is sworn before a notary.
- Papers to attach
- Certified or authenticated copy of the death certificate
- Copy of the will, if you claim under the will
- Legal description of the real property
- Nebraska Department of Revenue Form 521 (Real Estate Transfer Statement), if the register of deeds requires it
- Steps
- Wait until 30 days after the death.
- Look up the assessed value of the person's Nebraska real estate for the year of death.
- Fill in form CC 15:41, describing the property and the person's interest, and stating the value of the whole estate.
- All successors sign before a notary.
- File it with the death certificate at the register of deeds in the county where the property is, and record it in any other county where the property is.
- Fee
The register of deeds charges a recording fee; ask the county office.
- Debts and responsibility
Your liability to the person's creditors cannot be more than the value of the property you receive. A creditor cannot recover from you for the person's debt after three years from the death or one year after the property was distributed, whichever is later. You must also answer for the property to a personal representative appointed later or to anyone with a better right.
- What the bank or holder must do
A successor named in the recorded affidavit has the same protection as a person who received a deed of distribution from a personal representative, and buyers and lenders dealing with that successor are protected the same way. Mortgages and other liens stay in place.
Law: Neb. Rev. Stat. secs. 30-24,129, 30-24,130
Source: Official page
Small estates; summary administrative procedure (with a personal representative)
If a probate case is opened and the inventory shows the estate is worth no more than the family allowances, funeral costs and last-illness medical bills, the personal representative can pay it out right away without notice to creditors and close the estate with a sworn statement.
- Limit
There is no fixed dollar amount. The estate, minus liens, cannot be worth more than the total of the allowances (for deaths before January 1, 2027: homestead allowance $20,000 and exempt property $12,500, plus a reasonable family allowance), administration costs, funeral costs and last-illness medical bills.
- What counts
The value of the entire estate minus liens, compared with the total of the homestead allowance, exempt property, family allowance, administration costs, funeral expenses and medical and hospital expenses of the last illness.
- Waiting period
A personal representative must first be appointed by the county court and file an inventory.
- Who can use it
The personal representative appointed by the county court.
- Court or where to file
County court of the county where the person lived.
- Notary
The closing statement is verified (sworn).
- Papers to attach
- Inventory and appraisal
- Verified closing statement
- Copy of the closing statement sent to distributees and known unpaid creditors
- Steps
- Open a probate case in county court and be appointed personal representative.
- Prepare the inventory and appraisal.
- If the estate qualifies, pay and distribute it to the people entitled to it.
- Send the closing statement and a full account to the distributees and known unpaid creditors.
- File the verified closing statement with the court.
- Fee
County court probate fees apply; ask the county court.
Law: Neb. Rev. Stat. secs. 30-24,127, 30-24,128
Source: Official page
What counts toward the limit in Nebraska
For the personal property affidavit, add up the value of all the person's personal property in the estate, wherever it is, and subtract liens. Do not count real estate; Nebraska real estate has its own affidavit with its own $100,000 limit. Leave out property that passes outside probate.
Law: Neb. Rev. Stat. secs. 30-24,125, 30-24,129
In this state the total is counted after subtracting liens.
| Kind of property | How it is treated | Details |
|---|---|---|
Bank accounts in the person's name alone | Counts | Bank accounts in the person's name alone, with no payable-on-death beneficiary, count. Law: Neb. Rev. Stat. sec. 30-24,125(a)(1) |
Joint or payable-on-death (POD) bank accounts | Left out | Joint accounts with survivorship and payable-on-death accounts go to the surviving owner or beneficiary and are not part of the estate. Law: Neb. Rev. Stat. sec. 30-2723 |
Cars and other vehicles | Counts | A car or motorboat titled in the person's name alone is personal property and counts at its value minus any loan. It is transferred at the county treasurer with the DMV's decedent affidavit, which uses the same $100,000 test. Law: Neb. Rev. Stat. sec. 30-24,125(a)(1), (d) |
Boats and mobile or manufactured homes | Counts | Boats, ATVs and other titled personal property count at their value minus liens. Law: Neb. Rev. Stat. sec. 30-24,125(a)(1), (d) |
Real estate in Nebraska | Own procedure, up to $100,000 | Nebraska real estate is not counted for the personal property affidavit. It can pass by the separate real property affidavit if its assessed value is $100,000 or less. Law: Neb. Rev. Stat. secs. 30-24,125(a)(1), 30-24,129 |
Main home (primary residence) | Own procedure, up to $100,000 | A home in Nebraska is real estate: it can pass by the real property affidavit if the person's Nebraska real estate is worth $100,000 or less (assessed value). Law: Neb. Rev. Stat. sec. 30-24,129 |
Real estate in another state | Left out | Real estate is not personal property, so it is not counted for the personal property affidavit. Real estate in another state is handled under that state's law. Law: Neb. Rev. Stat. sec. 30-24,125(a)(1) |
Unpaid wages owed to the person | Counts | Unpaid wages owed to the person are personal property in the estate. Law: Neb. Rev. Stat. sec. 30-24,125(a)(1) |
Military pay owed to the person | Not clear | Money owed by the U.S. military may be paid to a beneficiary named with the military, outside probate. Ask the county court how to count it. Law: Neb. Rev. Stat. sec. 30-24,125(a)(1) |
Life insurance or retirement money paid to a named person | Left out | Life insurance, retirement and other benefits with a named beneficiary pass outside probate and are not part of the estate. Law: Neb. Rev. Stat. sec. 30-2715 |
Life insurance or retirement money paid to the estate | Counts | Benefits payable to the estate are personal property in the estate and count. Law: Neb. Rev. Stat. sec. 30-24,125(a)(1) |
Property in a living trust | Left out | Property in a trust passes under the trust, not through the probate estate. Law: Neb. Rev. Stat. sec. 30-24,125(a)(1) |
Property owned jointly with right of survivorship | Left out | Property held jointly with right of survivorship passes to the surviving owner. Law: Neb. Rev. Stat. sec. 30-24,125(a)(1) |
Property going to a surviving spouse | Counts | Probate personal property that goes to the spouse under the will or inheritance law is still part of the estate. Property the spouse gets as a joint owner or named beneficiary is not. Law: Neb. Rev. Stat. sec. 30-24,125(a)(1) |
Stocks, bonds and brokerage accounts | Counts | Stocks and brokerage accounts in the person's name alone count. Securities registered 'transfer on death' go to the beneficiary and are left out. Law: Neb. Rev. Stat. sec. 30-24,125(a)(1), (b) |
Furniture, jewelry and other belongings | Counts | Furniture, jewelry and other belongings count at their value minus liens. Law: Neb. Rev. Stat. sec. 30-24,125(a)(1) |
Source: Official page
Car or vehicle title after a death in Nebraska
If the title is in the person's name alone and all the person's personal property, minus liens, is worth $100,000 or less, the successor can transfer a vehicle or motorboat without probate with the DMV's Affidavit for Transfer of Decedent's Vehicle/Motorboat. At least 30 days must have passed, no personal representative may be appointed or applied for (or the estate must have been closed for more than ten years), the affidavit must be notarized, and the Nebraska title (if available) and a death certificate or abstract of death must be attached. Submit it to the county treasurer where the successor lives; the new title is issued in the successor's name. If the title shows joint ownership with right of survivorship ('OR' or 'WROS'), the survivor takes the vehicle with a death certificate.
Law: Neb. Rev. Stat. secs. 30-24,125(d), 60-164.01
- Agency
- Nebraska Department of Motor Vehicles, through the county treasurer
- Waiting period
- 30 days after the death
- Fee
The county treasurer charges a $10.00 title fee; registration and other fees are separate.
- Transfer-on-death title
A Nebraska title can name one or more transfer-on-death (TOD) beneficiaries, including a trust. At the owner's death the beneficiary applies for a title with a death certificate or abstract of death and an Application for Certificate of Title, or signs the title over to a buyer.
Source: Official page
Bank accounts after a death in Nebraska
Money in a joint account with survivorship or a payable-on-death (POD) account goes to the surviving owner or beneficiary without probate. For an account in the person's name alone, the successor can use the personal property affidavit 30 days after the death if all the person's personal property, minus liens, is $100,000 or less. Each bank needs its own original notarized affidavit.
Law: Neb. Rev. Stat. secs. 30-2723, 30-24,125, 30-24,126
Source: Official page
Transfer-on-death (TOD) and payable-on-death (POD) in Nebraska
- Real estate (TOD deed)
Yes · Transfer on death deed
An owner can sign a transfer on death deed so Nebraska real estate passes to named beneficiaries at death without probate. The deed must be recorded before the owner's death. Medicaid estate recovery can still reach property passing by a TOD deed.
Law: Neb. Rev. Stat. secs. 76-3401 et seq; Neb. Rev. Stat. secs. 68-919(4)(b)
- Vehicle title (TOD)
Yes
Law: Neb. Rev. Stat. sec. 60-164.01
- Bank account (POD)
Yes
Law: Neb. Rev. Stat. sec. 30-2723
- Securities (TOD)
Yes
Law: Neb. Rev. Stat. secs. 30-2734 et seq
Source: Official page
Surviving spouse in Nebraska
In a probate case, a surviving spouse of a person who lived in Nebraska is entitled to a homestead allowance of $20,000 and exempt property worth up to $12,500 (household furniture, cars, appliances and personal effects) for deaths before January 1, 2027; for deaths on or after January 1, 2027 the amounts are $25,000 and $17,500. The spouse and dependent children can also get a reasonable family allowance during administration. The personal representative may set the family allowance as a lump sum of up to $20,000 ($25,000 for deaths on or after January 1, 2027). A successor who takes real estate through these allowances can use the real property affidavit.
Law: Neb. Rev. Stat. secs. 30-2322 to 30-2325, as amended by Laws 2026, LB 838
Debts of the person in Nebraska
People who receive property by affidavit are liable to the person's creditors only up to the value received; creditors cannot recover after three years from the death or one year after distribution, whichever is later. Nebraska county inheritance tax may be due on property received, including by affidavit.
Law: Neb. Rev. Stat. secs. 77-2001 et seq
Source: Nebraska Judicial Branch self-help pages
Medicaid estate recovery in Nebraska
Nebraska recovers Medicaid paid after age 55, or during certain long stays in a medical institution. Recovery waits until after the death of a surviving spouse and while there is no child under 21 or blind or disabled child. In Nebraska, 'estate' is broad: it includes property passing by joint tenancy, transfer on death deed, survivorship, living trust, some life estates, and certain insurance, annuities and retirement accounts. DHHS will not foreclose on the home while certain siblings or caregiving adult children live there, and may waive or compromise its claim for undue hardship. Anyone handling the person's assets can ask DHHS for a 'Certification of No Recoverable Amount'.
Law: Neb. Rev. Stat. sec. 68-919
- Agency
- Nebraska Department of Health and Human Services (DHHS), Medicaid Estate Recovery
- Phone
- (402) 471-1614
- Official page
- Official page
Who inherits with no will in Nebraska
If there is no will, the spouse gets everything if no child, grandchild or other descendant and no parent survives. If a parent survives but no descendants, or if all descendants are also the spouse's, the spouse gets the first $150,000 plus one-half of the rest (the first amount was $100,000 before LB 838, operative July 18, 2026). If some descendants are not the spouse's, the spouse gets one-half. The rest goes to descendants, then parents, then brothers and sisters and their descendants, then grandparents' families, then the next of kin.
Law: Neb. Rev. Stat. secs. 30-2302 (as amended by Laws 2026, LB 838), 30-2303
Source: Official page
Death certificates in Nebraska
The DHHS page says you may get a death certificate only for your spouse, parent or child. By mail, send a $16 check or money order made out to Vital Records with a copy of your government-issued photo ID and the details of the death; you can also apply online.
- Where to get it
- Nebraska Department of Health and Human Services, Vital Records (Lincoln)
- Official page
- Official page
Where to file in Nebraska
The personal property affidavit is not filed anywhere; you give an original to each holder. The real property affidavit is recorded with the register of deeds in each Nebraska county where the real estate is. A vehicle affidavit goes to the county treasurer where the successor lives. Probate cases are filed in the county court of the county where the person lived.
Good to know in Nebraska
- Nebraska has two separate affidavits: one for personal property up to $100,000 minus liens and one for Nebraska real estate up to $100,000 assessed value; real estate does not count toward the personal property limit.
- Since 2025, an abstract of death can be attached instead of a certified death certificate if the certificate is delayed (LB 85, 2025; Neb. Rev. Stat. 30-24,125(a)(2)).
- Nebraska Medicaid estate recovery can reach property outside probate, including transfer on death deeds and joint tenancy.
Changes in 2024–2026
LB 1195 (approved April 15, 2024): real property affidavit limit raised from $50,000 to $100,000. LB 1200 (approved April 15, 2024, emergency clause): vehicle provisions of sec. 30-24,125(d), including the DMV waiver after an estate has been closed ten years. LB 85 (approved February 25, 2025): an abstract of death may be used if the death certificate is delayed. Court form CC 15:41 revised 10/2025. Homestead allowance and exempt property rise to $25,000 and $17,500 for deaths on or after January 1, 2027 (secs. 30-2322, 30-2323). LB 838 (approved April 14, 2026; these sections operative July 18, 2026): spouse's intestate first amount raised from $100,000 to $150,000; homestead allowance $25,000, exempt property $17,500 and family allowance lump sum $25,000 for deaths on or after January 1, 2027 (secs. 30-2322, 30-2323, 30-2325); inheritance tax changes.
Law: sec. 30-24,129; sec. 30-24,125(a)(2); sec. 30-2302; sec. 77-2004
National rules that apply in every state
Federal estate tax
- For a person who died in 2026, a federal estate tax return (Form 706) is required only if the gross estate, plus certain lifetime taxable gifts, is more than $15,000,000.
- Most estates owe no federal estate tax and do not need to file a federal estate tax return.
Law: 26 U.S.C. 2010(c)(3) (as amended by Pub. L. 119-21)
The final income tax return
- Report all income up to the date of death and claim all eligible credits and deductions.
- Someone must file the final federal income tax return of a person who died, the same way it would have been filed if they were alive.
- To claim a refund due to the person who died, attach Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer).
Law: Form 1310 instructions (Rev. December 2025)
Social Security
- Social Security retirement benefits are paid through the month before the month the person died.
- If the person had enough Social Security work credits (was fully or currently insured), a one-time death payment of $255 (or three times the person's basic benefit, if that is smaller) can be paid to a surviving spouse who lived with the person.
Law: 42 U.S.C. 402(a), 402(i)
Savings bonds
- If the person's savings bonds and other Treasury securities held directly with the Treasury are worth more than $100,000 at the date of death, the Treasury requires a court-administered estate.
Law: 31 CFR 353.71; FS Form 5336 (Rev. April 2026)
Debts
- Debts are generally paid from the money and property the person left (the estate).
- If the estate cannot pay a debt and no one else shared responsibility for it, the debt may go unpaid.
- You may have to pay if you co-signed the loan, were a joint account holder on a credit card (not just an authorized user), or state law makes a spouse responsible for certain debts, such as in community property states or states with laws on necessary costs like health care.
Law: 12 CFR 1006.6(a)(4)
A house with a mortgage
- For a home with fewer than five units, a lender may not call the whole loan due just because the home passes to a relative after the borrower's death, to a spouse or children who become owners, or to a surviving joint owner.
- Https://www.consumerfinance.gov/ask-cfpb/how-do-i-get-mortgage-information-about-a-home-i-inherited-en-217/
- Https://www.consumerfinance.gov/ask-cfpb/i-recently-inherited-a-house-the-mortgage-lender-said-its-required-to-determine-my-ability-to-repay-before-it-will-let-me-take-over-the-mortgage-loan-is-this-true-en-1939/
Law: 12 U.S.C. 1701j-3(d)(3), (5), (6); 12 CFR 1024.30(d), 1024.31
FDIC insurance on bank accounts
- After a deposit owner dies, FDIC insurance on the account stays the same for six months, unless the account is restructured.
Law: 12 CFR 330.3(j)
Medicaid estate recovery
- States must try to recover some Medicaid costs from the estate of a person who got benefits at age 55 or older: nursing facility services, home and community-based services, and related hospital and prescription drug services.
- The 'estate' includes at least the property in the person's probate estate under state law.
- Https://www.govinfo.gov/link/uscode/42/1396p?type=usc&year=mostrecent&link-type=html
Law: 42 U.S.C. 1396p(b)
Death certificates
- Certified copies of a death certificate come from the vital records office of the state where the death happened, not from the federal government.
Free help in Nebraska
A court self-help center or a legal aid office can check whether the estate qualifies, free of charge or at low cost.
- Legal Aid of Nebraska
- Nebraska State Bar Association (lawyer referral)
- Nebraska Judicial Branch Self-Help: Estates
- Nebraska Judicial Branch: Affidavit for Transfer of Personal Property without Probate
- Nebraska Judicial Branch: Affidavit for Transfer of Real Property without Probate
- LawHelp.org
- Legal Services Corporation (LSC) - Find legal aid
- Eldercare Locator · 1-800-677-1116
- Consumer Financial Protection Bureau (debt collection and mortgage complaints) · (855) 411-2372
More help on our sister sites
Questions about small estates in Nebraska
What is a small estate affidavit called in Nebraska?
In Nebraska this is called: Small estate affidavit: Affidavit for Transfer of Personal Property without Probate; Affidavit for Transfer of Real Property without Probate. Thirty days after the death, the people who inherit can collect personal property worth up to $100,000 (minus liens) by giving a sworn affidavit to the holder, and can transfer Nebraska real estate worth up to $100,000 (assessed value) by recording an affidavit with the county register of deeds.
What is the small estate limit in Nebraska?
Up to $100,000, 30 days after the death, no court filing.
How long do I wait in Nebraska?
Thirty days must have passed since the death, as shown by a certified death certificate (or an abstract of death if the certificate is delayed) attached to the affidavit.
Do I have to go to court in Nebraska?
Not filed with a court. You give an original signed affidavit to each holder of the property.
How do I transfer a car after a death in Nebraska?
If the title is in the person's name alone and all the person's personal property, minus liens, is worth $100,000 or less, the successor can transfer a vehicle or motorboat without probate with the DMV's Affidavit for Transfer of Decedent's Vehicle/Motorboat.
What happens to a bank account after a death in Nebraska?
Money in a joint account with survivorship or a payable-on-death (POD) account goes to the surviving owner or beneficiary without probate. For an account in the person's name alone, the successor can use the personal property affidavit 30 days after the death if all the person's personal property, minus liens, is $100,000 or less.
Who inherits in Nebraska if there is no will?
If there is no will, the spouse gets everything if no child, grandchild or other descendant and no parent survives. If a parent survives but no descendants, or if all descendants are also the spouse's, the spouse gets the first $150,000 plus one-half of the rest (the first amount was $100,000 before LB 838, operative July 18, 2026).
Do I owe the person's debts in Nebraska?
People who receive property by affidavit are liable to the person's creditors only up to the value received; creditors cannot recover after three years from the death or one year after distribution, whichever is later.
- Neb. Rev. Stat. 30-24,125 (Nebraska Legislature)
- Neb. Rev. Stat. 30-24,129
- LB 1124 (2022) slip law
- LB 1124 committee statement
- LB 1195 (2024) slip law
- LB 85 (2025) slip law
- Nebraska Judicial Branch Self-Help: Estates
- Court form CC 15:40
- Court form CC 15:41
- Nebraska DMV: Transfer of ownership (decedent's motor vehicle)
- Nebraska DMV: Affidavit for Transfer of Decedent's Vehicle/Motorboat
- Neb. Rev. Stat. 68-919 (Medicaid estate recovery)
- Nebraska DHHS: Medicaid Estate Recovery
- LB 838 (2026) slip law
- Nebraska DHHS: Vital Records