Nebraska Inheritance Tax Guide
Last updated: 18 Oct 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Nebraska Inheritance Tax & Probate — Complete Guide
What executors and families need to know about Nebraska probate and inheritance tax: who must file, what is Nebraska-situs property, county venue, LB310 relationship classes, deadlines & interest, lien releases, and valuation—plus a nonresident guide, planning ideas, cases, calculator, and forms.
Nebraska Probate Basics
Courts & venue
Probate and inheritance tax determinations are handled by the County Court. Residents file in the county of domicile; nonresidents file where Nebraska property is located (often each county with property).
Typical steps
Open estate (if needed) → petition for Order Determining Inheritance Tax → inventory & appraisals → hearing → order → Treasurer payment → receipt & lien clearance → distribution & close.
Nebraska Inheritance Tax — At a Glance
Official Pages, Statutes & Where to File/Pay
- Statutes: Neb. Rev. Stat. §§ 77-2001 to 77-2040 (Inheritance Tax) — definitions, classes, exemptions, valuation, lien, interest.
- LB310 (2022) — effective for deaths on/after 2023: increased exemptions and adjusted rates by relationship class.
- County resources: County attorney or clerk websites often publish a determination packet (petition, schedules, proposed order) and payment instructions for the County Treasurer.
Nebraska Situs vs. Non-Situs (Nonresident focus)
| Asset type | NE treatment | Notes |
|---|---|---|
| Real property in Nebraska | Included | Homes, farms/ranches, commercial property. Provide USPAP appraisal and parcel ID. |
| Tangible personal property in Nebraska | Included | Equipment, vehicles, livestock, artwork physically in NE (document location). |
| Intangibles (stock, bank/brokerage) | Generally excluded | Usually governed by domicile; may be included if business situs in Nebraska is established. |
| Entity interests (LLC/partnership/corp) | Generally excluded | Treated as intangibles; avoid NE-centered management/records that imply business situs. |
If you’re a nonresident with Nebraska assets, see the Nonresident Guide for examples and a filing checklist.
Filing Mechanics, Deadlines & Payment
- When to file: As soon as valuations are ready; request a prompt hearing if a closing is scheduled.
- Payment: Pay the County Treasurer (check/e-pay if available). Obtain the Treasurer’s Receipt for title and audit files.
- Interest: Generally accrues after the 12-month window; request a payoff through your planned payment date.
- Lien release: Title underwriters usually require a certified Order Determining Inheritance Tax and the Treasurer’s Receipt; some counties record a discharge.
Planning Ideas to Reduce Nebraska Inheritance Tax
- Beneficiary class optimization. Steer Nebraska-situs assets toward favorable classes (LB310) and use charitable bequests strategically.
- Situs management. Manage where tangibles are located at death; avoid facts creating Nebraska business situs for intangibles/entity interests.
- Valuation evidence. Use strong appraisals and documentation; discounts for entity interests require competent support.
- Liquidity & timing. Stage cash to avoid interest; coordinate early for lien clearance on sales/refinances.
Tools & Subpages
Calculator
Estimate Nebraska inheritance tax per beneficiary class (LB310). Export a worksheet for court schedules.
Forms & Deadlines
County packets, due dates, interest, payment, lien release steps, and checklists.
Nonresident Guide
Who must file, Nebraska-situs rules, venue by county, examples, and filing checklist.
Case Notes
Authorities-first notes on LB310, valuation, liens, deadlines, and nonresident situs.
Planning
Playbook to reduce exposure, document evidence, and clear liens for closings.
FAQs
Is Nebraska’s tax an estate tax or an inheritance tax?
Nebraska levies an inheritance tax at the county level (by relationship class), not a state estate tax.
When is payment due?
Generally within 12 months of death; interest accrues afterward. Ask the Treasurer for a payoff if timing is tight.
How are nonresidents treated?
Nonresidents are taxed on Nebraska-situs real and tangible property only. File in the county where the property is located.
What clears the lien for a real estate closing?
A certified Order Determining Inheritance Tax and the County Treasurer’s Receipt; some counties also record a discharge.
Need help filing or planning?
We assist with Nebraska county filings (resident and nonresident), LB310 class mapping, valuation documentation, Treasurer payments, lien discharges, and sale coordination.