Nebraska Living Trust

Nebraska Small Estate Affidavit — Best Proven Guide (2026)

By Oleg Kachko · Updated June 12, 2026

✓ Verified June 2026

This guide explains the Nebraska small estate affidavit in plain English — the exact dollar limit, whether real estate counts, the waiting period, and how to use it to skip full probate. The threshold is verified as of June 2026 (these limits change with inflation).

Nebraska Small Estate Eligibility at a Glance

Here are the exact rules for using a Nebraska small estate affidavit:

Small estate affidavit limit $100,000 (effective July 19, 2024)
Real estate excluded? NO — Nebraska is unusual in that it allows a separate small-estate affidavit specifically for real property (Neb. Rev. Stat. § 30-24,129). Real property valued at 100000 or less (based on the county assessment rolls for the year of death, minus real estate taxes and interest owed at time of death) may be transferred by affidavit filed with the register of deeds. Personal property valued at 100000 or less uses a separate affidavit under § 30-24,125. The two affidavits have independent thresholds — an estate could potentially use both if it has up to 100000 in personal property AND up to 100000 in real property.
Waiting period after death 30
Summary probate threshold N/A — Nebraska’s summary administrative procedure under § 30-24,127 does not use a fixed dollar threshold. Instead, it applies when the entire estate value (less liens and encumbrances) does not exceed the combined total of the homestead allowance, exempt property allowance, family allowance, costs of administration, reasonable funeral expenses, and reasonable last-illness medical/hospital expenses. There is no single dollar figure — eligibility depends on the specific allowances and expenses for each estate.
Transfer-on-death (TOD) deed allowed? YES — Nebraska adopted the Uniform Real Property Transfer on Death Act, effective January 1, 2013 (Neb. Rev. Stat. §§ 76-3401 to 76-3423). The deed must be signed before two disinterested witnesses and a notary public, and recorded with the register of deeds within 30 days of signing. The deed is revocable during the owner’s lifetime and the beneficiary has no ownership interest until the owner’s death. The witnesses cannot be a beneficiary or a child, spouse, or heir of a beneficiary. Property transferred by TOD deed remains subject to Nebraska inheritance tax and potential Medicaid reimbursement claims.

How to File a Nebraska Small Estate Affidavit

(1) Wait at least 30 days after the decedent’s death. (2) Confirm no application or petition for appointment of a personal representative is pending or has been granted in any Nebraska court.

(3) For personal property (§ 30-24,125): prepare an affidavit stating the total value of all personal property in the estate (wherever located), less liens and encumbrances, does not exceed 100000; attach a certified or authenticated copy of the death certificate; present the affidavit to each person or institution holding the decedent’s personal property (banks, employers, etc.) to collect funds or obtain possession.

(4) For real property (§ 30-24,129): prepare an affidavit signed by ALL persons claiming as successors; the affidavit must describe the real property, state that the value of all the decedent’s real property in Nebraska does not exceed 100000 (based on county assessment rolls for the year of death, minus taxes/interest owed), state the basis for the claim (homestead allowance, exempt property allowance, family allowance, intestate succession,

or devise under the will), and include a legal description of the property; file the affidavit with the register of deeds office in the county where the property is located along with a certified death certificate; if real property is in multiple counties, file the recorded affidavit and death certificate in each county.

(5) For motor vehicles, furnish the affidavit to the Nebraska Department of Motor Vehicles to obtain a new certificate of title.

Who can file in Nebraska: Any person claiming as a “successor” to the decedent may use the small-estate affidavit. For personal property (§ 30-24,125), a successor includes anyone entitled to the property by homestead allowance, exempt property allowance, family allowance, intestate succession, or under the decedent’s will. For real property (§ 30-24,129), ALL persons claiming as successors must sign the affidavit.

The affidavit may be made “by or on behalf of” the successor. No personal representative may be appointed or pending — if one has been appointed, the affidavit process is not available.

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Other Ways to Avoid Probate in Nebraska

(1) Joint tenancy with right of survivorship — property (real estate, bank accounts, vehicles) held in joint tenancy passes automatically to the surviving owner(s) without probate. (2) Payable-on-death (POD) and transfer-on-death (TOD) designations on bank accounts, brokerage accounts, and securities — assets pass directly to named beneficiaries. (3) Beneficiary designations on life insurance policies, retirement accounts (IRAs, 401(k)s), and annuities — these override the will and pass outside probate.

(4) Revocable living trust — assets titled in the trust pass to beneficiaries per the trust terms without court involvement; the grantor retains full control and can amend or revoke during their lifetime. (5) Transfer-on-death registration for motor vehicles and motorboats under Nebraska law. (6) Tenancy by the entirety is NOT recognized in Nebraska — married couples typically use joint tenancy instead.

Other Nebraska small-estate rules: (1) Nebraska is one of relatively few states that allows a small-estate affidavit for REAL PROPERTY — most states limit the affidavit procedure to personal property only. (2) The real property threshold is based on the county assessment roll value for the year of death, minus real estate taxes and interest owed — not fair market value or appraised value.

(3) The personal property and real property affidavits are separate processes under different statutes (§ 30-24,125 and § 30-24,129 respectively) with independent 100000 thresholds. (4) Both thresholds were increased from 50000 to 100000 effective July 19, 2024, by Laws 2024, LB1195, § 4.

(5) Nebraska imposes an inheritance tax (rates vary by relationship to the decedent: 1% for immediate family over 100000, 11% for remote relatives over 40000, 15% for unrelated persons over 25000) — using a small-estate affidavit does NOT exempt the estate from inheritance tax obligations.

(6) The real property affidavit must be filed with the register of deeds (not the court), while the personal property affidavit is presented directly to whoever holds the property. (7) Nebraska’s official court forms are CC 15:40 (personal property affidavit) and CC 15:41 (real property affidavit), both available on the Nebraska Judicial Branch website.

Understanding the Nebraska Small Estate Affidavit

A Nebraska small estate affidavit can let a family skip full probate entirely when the estate is below the state limit. The exact Nebraska threshold above is the figure that decides eligibility — and because these limits change with inflation, using the current number matters. Filing a Nebraska small estate affidavit is usually far faster and cheaper than formal probate, often resolving in weeks instead of months.

Your state court’s self-help center publishes the official Nebraska small estate affidavit form and the current dollar limit.

Official Nebraska Sources & Resources

This Nebraska small-estate guide was last verified against official sources in June 2026. Thresholds change with inflation — verify the current limit with your state court.

More Nebraska Wills & Probate Guides

Disclaimer: This guide is informational only and is not legal or tax advice. Estate, probate, and tax laws change and vary by state and county. Verify current rules and dollar figures with your state’s court, statute, or a licensed attorney or tax professional before acting. For urgent matters like an active probate or a tax deadline, consult a licensed professional in your state right away.

Estate planning? Make sure your life insurance is in order — see Life Insure Guide. Worried about Medicaid estate recovery? See Medicare Cover Guide. Divorced recently? Update your will and beneficiaries — see Divorce Help Guide.