Nebraska has 93 counties and runs probate through County Court. The state still maintains a county-level inheritance tax (one of the few states that does), which affects most estate closings. Median home values around $225,000 with Omaha (Douglas County) and Lincoln (Lancaster County) producing the bulk of inherited-home volume.
Nebraska is one of the few remaining states with a county-level inheritance tax (Nebraska Revised Statutes section 77-2001). The tax is graduated by relationship: 1% for immediate family with a $100,000 exemption, 11% for distant relatives, 15% for unrelated heirs. Every Nebraska estate files an inheritance tax return at the county level — a unique paperwork burden that slows closings.
Nebraska adopted the Uniform Probate Code (chapter 30, Article 24). Informal probate (section 30-2414) is the dominant path. The 4-month creditor period after publication (section 30-2483) is the floor on closing. Typical Nebraska probate runs 8 to 14 months because of the inheritance tax filing.
Nebraska has Transfer-on-Death Deeds (section 76-3401, the Nebraska Real Property Transfer on Death Act). TOD deeds are growing in use. Nebraska has no state estate tax (only the county inheritance tax). Median home values are modest statewide but Omaha (Douglas, Sarpy counties) and Lincoln have meaningful equity positions in older established neighborhoods.
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Not every estate goes through it — it depends on how the home was titled, whether there's a will or trust, and Nebraska rules. We'll help you find out.
Start with probate →Selling isn't the only option. Talk through whether it makes sense for you and what you'd actually walk away with after costs and the stepped-up basis.
Explore selling →Renting, holding, or renovating could be worth it. See what the numbers look like in your specific market before deciding.
Look at keeping it →Before you sell, rent, or move in, understand the home's real condition — and what fixing it up would actually take locally.
Check repairs →Most Nebraska estates clear in 8 to 14 months. The 4-month creditor period under section 30-2483 is the floor; the county inheritance tax filing adds additional time.
Yes. Section 76-3401. TOD deeds bypass probate.
Yes — one of the few remaining county-level inheritance taxes in the US (section 77-2001). Graduated rates by relationship. Every estate files an inheritance tax return at the county level.
Douglas (Omaha), Sarpy (Bellevue/Papillion), and Lancaster (Lincoln) dominate volume. Hall (Grand Island), Buffalo (Kearney), and Madison (Norfolk) see meaningful secondary volume.
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