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MORTL → State Guides → Nebraska
State Guide
What Nebraska law actually says about death, probate, cremation, advance directives, and estate taxes. No legal jargon. Just what you need to know.
Someone just died in Nebraska? The first 24 hours, step by step →
Guide Status
● Last reviewed August 2026
Laws change. Each section shows when it was last verified. Always confirm with a licensed Nebraska attorney for your specific situation.
This is general information, not legal advice. Nebraska law changes. Your situation is specific. For anything that matters, talk to a licensed Nebraska attorney. Our directory doesn't list attorneys, so you'll find one on your own.
The short answer
In Nebraska, estates under $100,000 can skip full probate through a simplified process or affidavit. Cremation has no statutory waiting period. Nebraska has an inheritance tax, paid by the person who inherits. Every figure below names its source and the date it was checked.
Reviewed August 2026 · Nebraska
Someone just died in Nebraska: the first 24 hours →Verified providers in Nebraska →
Last verified: August 7, 2026
Source: Neb. Rev. Stat. §§ 71-605, 71-612; DHHS Vital Records ↗At a Glance
File within 5 days · Restricted for 25 years · Then public
In Nebraska, the funeral director and embalmer in charge of the funeral is responsible for the death certificate. The completed certificate must be filed with the Department of Health and Human Services within five business days after the date of death, and if that's impossible the funeral director has to tell the department why and file as soon as possible. The physician, physician assistant, or nurse practitioner who last attended has 24 hours from the time of death to complete and sign the medical certificate of death. (Neb. Rev. Stat. § 71-605)
Ask each bank, insurer, court, agency, and property office whether it requires a certified copy. Order an initial quantity based on those actual needs, and confirm the current fee and process for ordering more.
Certified copies of death certificates can typically be ordered by immediate family members (spouse, parent, child). Requests can be made online, by mail, or in person through the Nebraska DHHS Vital Records office.
Order certified copies from Nebraska's vital records office; this section's source link is the official process. The funeral home or cremation provider usually orders the first copies for you. Ask each bank, insurer, court, and agency whether it needs its own certified copy before you decide how many to order.
$16.00 per certified copy in Nebraska, as shown above. Additional-copy pricing varies; the official source linked in this section has the current fee schedule.
Last verified: August 9, 2026
Source: Neb. Rev. Stat. §§ 30-2302, 30-24,125, 30-24,129 ↗At a Glance
Small estate threshold vs. national average
Nebraska has two affidavit shortcuts, and both cap out at $100,000. Thirty days after the death, a successor can collect personal property by affidavit if all the decedent's personal property, wherever it sits, is worth $100,000 or less after liens and encumbrances (Neb. Rev. Stat. § 30-24,125). Real estate has its own affidavit, filed with the register of deeds, if the decedent's Nebraska real property is worth $100,000 or less on the assessment rolls (§ 30-24,129). Above either figure, or when there's a dispute, you're in probate.
The probate process in Nebraska can take several months to over a year, depending on the complexity of the estate and court schedule.
If a Nebraska resident dies without a valid will (intestate), Neb. Rev. Stat. § 30-2302 decides who gets what. LB838 raised the spouse's set-aside from $100,000 to $150,000 effective July 18, 2026.
Nebraska offers several strategies to avoid probate, allowing assets to pass directly to beneficiaries. These include establishing a living trust, designating beneficiaries on financial accounts and life insurance policies, and holding property in joint tenancy with right of survivorship.
A straightforward Nebraska probate typically runs several months to over a year, as shown in this section. Contested wills, missing heirs, or real property in other states stretch it well past that.
$100,000. Estates under that figure can use the simplified process or affidavit covered above instead of full probate.
Not always. If the estate qualifies for the simplified process covered above, many people handle it without a lawyer. Hire one for full probate, a contested will, or property in more than one state. Before you hire anyone, know the fee structures: hourly, flat, and (in a few states) statutory percentages. Our probate attorney cost guide covers what each should run you.
No will yet, or one that's out of date? How to write a will covers what belongs in one and the signing requirements, step by step. The rules on this page are what Nebraska law adds.
Yes. Nebraska authorizes the transfer on death deed under Neb. Rev. Stat. §§ 76-3401 to 76-3424 (Nebraska Uniform Real Property Transfer on Death Act). Record it while you’re alive and the property passes to your named beneficiary at death, outside probate, revocable any time before then. Nebraska adopted the uniform act in 2012; the TOD deed must be recorded before the owner's death, and Nebraska requires the beneficiary to record a notice of death with proof after the owner dies.
Nebraska doesn't require a private employer to give bereavement leave, paid or unpaid. Whatever you get is your employer's policy, and it can be changed or refused.
Who it covers. No bereavement coverage. The paid sick time law itself reaches employers with 11 or more employees, but none of its uses is a death in the family.
How much. None required for bereavement.
Paid or unpaid. Not applicable, no bereavement mandate.
Nebraska's only leave mandate is the Healthy Families and Workplaces Act, live since October 1, 2025. Employees start accruing after 80 hours of consecutive employment at 1 hour per 30 hours worked, capped at 40 hours a year at employers with 11 to 19 employees and 56 hours at employers with 20 or more. None of it is bereavement time, and because the uses are a closed list an employer can lawfully turn down a paid sick time request made for a funeral. Time off after a death comes from the employer's own policy, or from FMLA if the survivor's own health gives out and a provider documents it. Nothing in Nebraska law covers pregnancy loss leave.
Yes. Nebraska enforces pet trusts under Neb. Rev. Stat. § 30-3834, so money you set aside for an animal is legally binding on whoever you put in charge of it. The trust ends when your animal dies, or when the last of them dies if you covered more than one, and Nebraska sets no year limit on it. Whoever you name in the trust enforces it, and if you name nobody a court appoints someone. Anyone who cares about your animal can also ask the court to appoint an enforcer or to remove one who isn't doing the job. A judge can cut the amount back if it holds more than your animal's care requires. Unless your trust says where the extra should go, it comes back to you if you're living, and otherwise to whoever inherits from you. Nebraska covers an animal that was alive at some point while you were, so a pet your family takes in after you die needs its own arrangement. Keep the person who holds the money and the person who enforces the trust separate if you can, name a backup for each, and write all of them into the trust; Nebraska won't pick them for you.
Last verified: July 17, 2026
Source: Neb. Rev. Stat. §§ 30-2302 to 30-2305 ↗If you die intestate (without a valid will) in Nebraska, Neb. Rev. Stat. §§ 30-2302 to 30-2305 decides who inherits everything a will would have covered. The shares depend on exactly who survives you: spouse, children, parents, siblings. What you told people you wanted doesn't matter. Only a signed will changes these defaults.
LB838 (2026) raised the spouse's set-aside from $100,000 to $150,000, operative July 18, 2026. A spouse sharing with the decedent's parents gets the same $150,000-plus-half formula as one sharing with joint children.
What your spouse inherits depends on who else survives you. The four common family shapes:
The issue take the entire estate: equally if all are the same degree of kinship, with more remote descendants taking by representation.
After issue come parents, then issue of parents, then grandparents or their issue split half paternal and half maternal, then the next of kin in equal degree; with no taker the estate passes to the state (§ 30-2305).
Last verified: August 7, 2026
Source: Neb. Rev. Stat. § 30-3408, Nebraska DHHS ↗At a Glance
Living Will
Specifies end-of-life care wishes
Healthcare Proxy
Names a decision-maker for you
DNR / POLST
Do-not-resuscitate orders
Nebraska law allows individuals to make their healthcare wishes known through advance directives, primarily the Power of Attorney for Health Care and Living Will. A Power of Attorney for Health Care must be signed by the principal and either witnessed by two adults or notarized. Witnesses can't be the designated agent, the principal's healthcare provider, or an employee of the healthcare provider.
Discuss your advance directives with your family and healthcare providers so your wishes are understood and respected.
A Healthcare Power of Attorney (HCPOA) in Nebraska allows you to appoint an agent to make medical decisions on your behalf if you become unable to do so. This document can be a standalone form or incorporated into a broader durable power of attorney.
Nebraska recognizes Physician Orders for Life-Sustaining Treatment (POLST) forms, which are medical orders for individuals with serious illnesses. These forms are designed to ensure that a patient's wishes regarding life-sustaining treatments are honored across healthcare settings and are distinct from advance directives, which are for future care decisions.
Start with Neb. Rev. Stat. § 30-3408, Nebraska DHHS, linked as this section's source. Use the current form or sample that the official source provides or identifies. Form authority and execution requirements vary by state, so confirm the source before signing and get legal help if your situation or the instructions are unclear.
Nebraska requires notarization and 2 adult witnesses, as shown in the requirements above. Anyone 18 or older of sound mind can make one.
Last verified: July 18, 2026
Source: Neb. Rev. Stat. §§ 71-605, 71-1377, 71-1379 ↗At a Glance
Nebraska sets no minimum waiting period before cremation. Two sign-offs are required instead. First, a cremation permit signed electronically by the county attorney of the county where the death occurred, or by a representative the county attorney designates in writing (Neb. Rev. Stat. § 71-605). Second, a cremation authorization form signed by the authorizing agent, the person with the legal right to control disposition (Neb. Rev. Stat. § 71-1377). Pacemakers, defibrillators, and other implants that are hazardous to the cremation equipment or its operator must be removed before cremation (Neb. Rev. Stat. § 71-1379).
Green burial, which involves natural decomposition without embalming or concrete vaults, is permitted in Nebraska. While there are no specific state laws prohibiting it, local zoning and cemetery regulations may apply. Human composting (terramation) and alkaline hydrolysis aren't explicitly regulated or widely available as alternatives in Nebraska, though transportation of remains for these services in other states is possible. Home burial is generally allowed, but local health department regulations and zoning laws should be consulted.
Funeral homes in Nebraska are licensed and regulated by the Department of Health and Human Services. They must comply with state laws regarding funeral directing and embalming, as well as the Federal Trade Commission's (FTC) Funeral Rule, which requires transparent pricing and itemized statements.
Nebraska sets this order by statute. The first person on the list who is available and willing decides, and a funeral home takes its instructions from them.
Naming someone in advance. A notarized affidavit in the statutory form at § 30-2223(2)(a)(ii), executed before a notary public by a person 18 or older and of sound mind, optionally with attached disposition directions the designee must substantially comply with. The form says on its face that it "does not constitute a durable power of attorney for health care," so Nebraska's health care power of attorney is not the instrument for this. Under § 30-2223(1) a person may also direct disposition by testamentary disposition or by entering a pre-need sale as defined in § 12-1102.
When the same tier disagrees. § 30-2223(4): where two or more people with the same relationship hold the right and cannot decide by majority vote, any of them or the funeral home with custody may petition the county court of the county where the decedent died, which may award the right to whoever it determines is most fit and appropriate. The court weighs the reasonableness and practicality of the proposed arrangements, the degree of personal relationship with the decedent, the desires of those ready, able, and willing to pay, and the convenience and needs of other families and friends. A funeral establishment, cemetery, or crematory is not liable for holding the remains until it gets a court order or a signed agreement, and may add refrigeration, sheltering, embalming, legal fees, and court costs to the bill.
Under § 30-2223(3) a person forfeits the right if they are charged with first or second degree murder or voluntary manslaughter in the death and the funeral director knows of the charges (restored on dismissal or acquittal), if they fail to act within three days of being notified of the death or four days of the death, whichever is earlier, if a dissolution petition was pending between them and the decedent as spouses, or if a county court finds them estranged. Paying for the funeral gives no greater claim, and being the personal representative gives none either. Cost liability under § 38-1425(2) falls jointly and severally on all kin in the degree the right fell to and on the estate.
Three separate pots of money, on three different agencies' websites, collected nowhere. A family that qualifies for all three usually claims none of them.
1. When nobody can pay. County General Assistance cremation/burial ("County Cremations/Burials"). Nebraska has no statewide burial program; state law requires each county to run General Assistance and to include burial in it. Neb. Rev. Stat. 68-133 requires every county to adopt written standards providing "a schedule of goods and services necessary for the maintenance of minimum decency and health ... including food, housing, utilities, clothing, medical expenses, burial expenses." A family finds theirs by calling the General Assistance office of the county where the person died. County General Assistance office (example read: Lancaster County Human Services, General Assistance, 555 S 10th Street, Lincoln; Douglas County General Assistance runs a parallel cremation assistance program).
What it pays. Lancaster County fee schedule, section 4:101: "A fee of $800 (Eight hundred dollars) will be paid for cremation services as outlined in section 4:102. A fee of $2,150 will be paid for county burial of an adult and a fee of $1,147 will be paid for the burial of a minor child for burial services as outlined in section 4:102 and when authorized by the Department Head. A fee of $744 will be paid to the cemetery for the plot open/closing fee." Transportation exception, section 4:104: "Cost for transportation will be paid as billed, not to exceed the lesser of fifty cents per mile ($.50/mile) or one hundred ($100.00) dollars." Cremation covers required preparation, a cardboard container, a plastic container for the cremated remains, transport from place of death to the mortuary and to the crematory, the crematory fee, and the free one-time newspaper death notice. Not covered: chapel or graveside service, flowers, clergy fee, clothing, viewing or visitation, family transportation, headstone, or an obituary longer than the free death notice.
What disqualifies you. Section 4:105: "In order to be eligible for County cremation/burial services, the assets of the decedent's estate and/or the income, assets and resources of responsible relatives cannot exceed the allowable amount as defined in Section 4:101, County Fee Schedule." Section 4:106: the county pays "only to the extent that the cost of services exceeds the assets of the decedent's estate and/or income and resources of responsible relatives" (worked example: $800 cremation minus $300 in the decedent's cash and life insurance leaves a $500 county payment). Section 4:107: "Responsible Relatives: Includes spouse of the decedent and parents of a minor child." Statewide, Neb. Rev. Stat. 68-146 also requires that for a poor person without legal settlement in Nebraska who dies in a county, "the county board shall provide all necessary means for a decent burial of such person."
2. If the death was caused by a crime. "Funeral expenses (Maximum of $10,000)"; "Headstone | Grave marker may be considered"; "The Maximum award is $25, 000 per incident." Counseling and crime-scene cleanup each carry a $5,000 maximum. The program is the payor of last resort.
Nebraska crime victim compensation ↗
3. Money the person was already owed. Search Nebraska's unclaimed property before you borrow anything. Searching and claiming are free.
Two traps in the county rules. First, section 4:110: "If arrangements for cremation/burial services have been made with the mortuary in excess of the County fee schedule, assistance will be denied." A family that upgrades anything loses the whole benefit. Second, section 4:109: if a surviving spouse or dependent child receives the Social Security lump-sum death payment, "those funds will be reimbursed to the County General Assistance Department upon receipt." All requests must be in writing and signed by the person making the request.
Last verified: July 17, 2026
Source: Neb. Rev. Stat. §§ 77-2004 to 77-2006; Nebraska Department of Revenue ↗At a Glance
Nebraska doesn't impose a state-level estate tax. Therefore, estates of Nebraska residents aren't subject to a state estate tax, regardless of their value. However, the federal estate tax may still apply to very large estates.
While Nebraska has no state estate tax, beneficiaries may still be subject to a state inheritance tax.
Nebraska has an inheritance tax. It wasn't repealed: the 2024 bill to end it (LB 1067) died in the Legislature in April 2024. The county where the property sits collects the tax, and the rate depends on how the heir is related to the person who died. For deaths on or after January 1, 2023, a surviving spouse pays nothing. Immediate relatives, meaning children and other lineal descendants, parents, grandparents, and siblings, pay 1% of what they inherit over $100,000 (Neb. Rev. Stat. § 77-2004). Aunts, uncles, nieces, and nephews, plus their spouses and descendants, pay 11% over $40,000 (§ 77-2005). Everyone else pays 15% over $25,000 (§ 77-2006). Heirs under 22 pay nothing, whatever the relationship.
The federal estate tax applies to estates over $15 million per person (2026), $30 million for married couples. This is separate from any state estate or inheritance tax. The Working Families Tax Cuts Bill (Public Law 119-21, 2025) made the higher exemption permanent, so the drop to roughly $7 million once scheduled under the Tax Cuts and Jobs Act never took effect.
No. Nebraska has no state estate tax. Only the federal estate tax applies, and only to estates over $15 million per person (2026), $30 million for a married couple.
Yes. Nebraska is one of the few states with an inheritance tax, paid by the person who inherits rather than by the estate. Rates and exemptions depend on the heir's relationship to the person who died; the details are in the section above.
$15 million per person, $30 million for a married couple, indexed for inflation. The Working Families Tax Cuts Bill (Public Law 119-21, 2025) made the higher exemption permanent. Estates below the threshold owe no federal estate tax.
Last verified: August 8, 2026
Source: Live On Nebraska donor registry (maintains the state registry, including DMV sign-ups) ↗At a Glance
In Nebraska, you can register to be an organ, eye, and tissue donor through several methods. The most common way is when applying for or renewing your driver's license or state ID card at the Department of Motor Vehicles (DMV). You can also register online with Live On Nebraska, which maintains the state donor registry.
Under Nebraska's Revised Uniform Anatomical Gift Act, a registered donor's decision is legally binding. Nobody else can make, amend, or revoke the gift after your death (Neb. Rev. Stat. § 71-4831(a)). One exception: if the donor is an unemancipated minor, a parent who is reasonably available can revoke or amend the gift (Neb. Rev. Stat. § 71-4831(g)). Organ procurement organizations still consult families in practice, so tell yours what you decided.
Source: Neb. Rev. Stat. § 71-4831 (preclusive effect of anatomical gift, amendment, or revocation) ↗
Need Help in Nebraska?
Wills, trusts, advance directives, and probate all benefit from a licensed professional. We've compiled a directory of funeral directors, grief counselors, hospice providers, and financial advisors. Sorted by state. Before a listing appears, we check the provider's phone and address against the provider's own website.
Find Help in Nebraska →From The MORTL Edit
Sources: Nebraska Revised Statutes, Nebraska Department of Health and Human Services, Nebraska Department of Revenue. Individual sections are updated and re-dated whenever a law changes, which is why the date at the top of the guide can be newer than this one. The whole guide also gets a front-to-back review on a schedule. Last front-to-back review: June 2026.
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