Nebraska: Small Estate Affidavit Thresholds & Procedure

Requirements one by one

Governing law

Neb. Rev. Stat. § 30-24,125 ("Collection of personal property by
affidavit") and § 30-24,126 ("Effect of affidavit") govern the
personal-property track. A separate section, § 30-24,129 ("Succession to
real property by affidavit"), governs real estate. All three sit inside
Nebraska's adoption of the Uniform Probate Code. A different, lighter
court process called "summary administration" is also available when an
estate's value doesn't exceed the decedent's combined homestead, exempt
property, and family allowances plus administration, funeral, and
medical costs — a separate route from either affidavit.

Dollar threshold

$100,000 for personal property, and a SEPARATE $100,000 for real
property (based on the property's assessed value in the year of death,
less real estate taxes due). Neither figure adjusts for inflation. Both
were raised from $50,000 in recent years — the real-property figure most
recently, effective July 19, 2024. Some online summaries still quote the
older $50,000 number for one or both tracks; the current figure for both
is $100,000.

Court filing required?

No, for personal property — the affidavit goes straight to the bank or
other holder, and Nebraska's own courts tell filers directly not to file
it with a court. Real property is different: that affidavit must be
signed by every successor and recorded with the register of deeds in
each county where the property is located — a filing step, but with a
county recording office, not a judge.

Waiting period after death

30 days for both the personal-property and real-property affidavits.

Works with a will, intestacy, or both?

Both, for personal property — the successor just states a relationship
to the decedent or, if there's no relationship, the basis of the claim,
covering a named will beneficiary and an intestate heir alike. The
real-property affidavit is more specific: the successor must qualify
through a homestead, exempt-property, or family allowance, through
intestate succession, or through a will (attaching a copy if claiming
that way) — and must affirmatively swear to having investigated and
found no later will.

Does it cover real property?

Yes — through a completely separate affidavit, not the personal-property
one. It requires every successor's signature, an affirmative statement
that the claimant looked for and didn't find a later will, and recording
with the county register of deeds rather than simply handing it to a
private holder.

Signature formalities

The statutes themselves only require a sworn or affirmed affidavit,
backed by Nebraska's general perjury statute — no witness requirement
appears in either section. In practice, both official state court forms
must be signed in front of a notary public; the personal-property form's
own instructions warn not to sign until the notary is present and
watching.

Protection for the bank/holder

Solid, for personal property, and on both sides. A holder who pays,
delivers, or transfers property under the affidavit is discharged to the
same extent as if dealing with a personal representative, with no duty
to check the affidavit's truth. The person who collects the property
carries real exposure of their own — they're accountable to a personal
representative or anyone with a superior right — but Nebraska's courts
cap that exposure at the value of what was actually received, and set a
firm outer limit: a creditor can't come after you more than 3 years after
the death or 1 year after the property was distributed, whichever is
later. The real-property affidavit doesn't have a parallel holder-discharge
clause, since there's no bank or similar holder standing between the
successor and the property — instead, the recorded affidavit itself is
just "prima facie evidence" of the facts it states.

What trips people up

The single biggest trap: several secondary sources online still show
Nebraska's OLD $50,000 caps rather than the current $100,000 figures for
one or both tracks — the personal-property cap and the real-property cap
were raised in separate rounds, most recently the real-property figure
in July 2024, and outdated summaries haven't all caught up. A second
trap: people sometimes assume the same affidavit covers both personal
and real property — it doesn't. They're two separate documents with
different mechanics: the personal-property one goes straight to a bank
or similar holder, while the real-property one has to be signed by every
successor and recorded with the county register of deeds. A third: the
personal-property affidavit must NOT be filed with any court, which can
feel counterintuitive when the same estate might also involve court
paperwork for other purposes.

Common questions

Can I use the same affidavit for my mother's house and her bank
account? No — Nebraska treats them separately. The bank account uses
the personal-property affidavit (§ 30-24,125), handed directly to the
bank. The house uses a different affidavit (§ 30-24,129) that has to be
signed by every successor and recorded with the county register of
deeds.

Do I have to wait before using either affidavit? Yes — both require
30 days to pass after the death first.

Is the small estate affidavit threshold still $50,000? No — that's
outdated. Nebraska raised both the personal-property and real-property
caps to $100,000 in recent years; some websites just haven't updated.

Does the affidavit need to be notarized? Yes, in practice — while
the bare statutes only require a sworn or affirmed statement, Nebraska's
own official court forms for both tracks require the signature to be
made before a notary public.

Statutes and sources

• Neb. Rev. Stat. § 30-24,125(a) — "Thirty days after the death of a
  decedent, any person indebted to the decedent or having possession of
  tangible personal property or an instrument evidencing a debt,
  obligation, stock, or chose in action belonging to the decedent shall
  make payment of the indebtedness or deliver the tangible personal
  property or an instrument evidencing a debt, obligation, stock, or
  chose in action to a person claiming to be the successor of the
  decedent upon being presented an affidavit made by or on behalf of the
  successor stating: (1) the value of all of the personal property in
  the decedent's estate, wherever located, less liens and encumbrances,
  does not exceed one hundred thousand dollars; (2) thirty days have
  elapsed since the death of the decedent as shown in a certified or
  authenticated copy of the decedent's death certificate, or in the
  event of a delay in the production of a certified death certificate,
  an abstract of death as defined in section 71-601.01, attached to the
  affidavit; (3) the claiming successor's relationship to the decedent
  or, if there is no relationship, the basis of the successor's claim to
  the personal property; (4) the person or persons claiming as
  successors under the affidavit swear or affirm that all statements in
  the affidavit are true and material and further acknowledge that any
  false statement may subject the person or persons to penalties
  relating to perjury under section 28-915; (5) no application or
  petition for the appointment of a personal representative is pending
  or has been granted in any jurisdiction; and (6) the claiming
  successor is entitled to payment or delivery of the property." —
  https://nebraskalegislature.gov/laws/statutes.php?statute=30-24,125
  (accessed 2026-07-06)
• Neb. Rev. Stat. § 30-24,126 — "The person paying, delivering,
  transferring, or issuing personal property or the evidence thereof
  pursuant to affidavit is discharged and released to the same extent as
  if he dealt with a personal representative of the decedent. He is not
  required to see to the application of the personal property or
  evidence thereof or to inquire into the truth of any statement in the
  affidavit. If any person to whom an affidavit is delivered refuses to
  pay, deliver, transfer, or issue any personal property or evidence
  thereof, it may be recovered or its payment, delivery, transfer, or
  issuance compelled upon proof of their right in a proceeding brought
  for the purpose by or on behalf of the persons entitled thereto. Any
  person to whom payment, delivery, transfer or issuance is made is
  answerable and accountable therefor to any personal representative of
  the estate or to any other person having a superior right." —
  https://nebraskalegislature.gov/laws/statutes.php?statute=30-24,126
  (accessed 2026-07-06)
• Neb. Rev. Stat. § 30-24,129(a) — "Thirty days after the death of a
  decedent, any person claiming as successor to the decedent's interest
  in real property in this state may file or cause to be filed on his or
  her behalf, with the register of deeds office of a county in which the
  real property of the decedent that is the subject of the affidavit is
  located, an affidavit describing the real property owned by the
  decedent and the interest of the decedent in the property. The
  affidavit shall be signed by all persons claiming as successors or by
  parties legally acting on their behalf and shall be prima facie
  evidence of the facts stated in the affidavit. The affidavit shall
  state: (1) the value of the decedent's interest in all real property
  in the decedent's estate located in this state does not exceed one
  hundred thousand dollars. The value of the decedent's interest shall
  be determined from the value of the property shown on the assessment
  rolls for the year in which the decedent died less real estate taxes
  and interest thereon if any is due at the time of death; (2) thirty
  days have elapsed since the death of the decedent as shown in a
  certified or authenticated copy of the decedent's death certificate
  attached to the affidavit; (3) no application or petition for the
  appointment of a personal representative is pending or has been
  granted in the State of Nebraska; (4) the claiming successor is
  entitled to the real property either by reason of the homestead
  allowance, exempt property allowance, or family allowance, by
  intestate succession, or by devise under the will of the decedent. If
  claiming by devise under the will of the decedent, a copy of such will
  shall be attached to the affidavit; (5) the claiming successor has
  made an investigation and has been unable to determine any subsequent
  will; (6) no other person has a right to the interest of the decedent
  in the described property; (7) the claiming successor's relationship
  to the decedent and the value of the entire estate of the decedent
  subject to probate; and (8) the person or persons claiming as
  successors under the affidavit swear or affirm that all statements in
  the affidavit are true and material and further acknowledge that any
  false statement may subject the person or persons to penalties
  relating to perjury under section 28-915." —
  https://nebraskalegislature.gov/laws/statutes.php?statute=30-24,129
  (accessed 2026-07-06)
• Nebraska Judicial Branch self-help page, "Affidavit for Transfer of
  Personal Property without Probate" — "Do not file the Affidavit for
  Transfer of Personal Property with a court. It is very important to
  keep the form in a secure place where it will not be damaged. ... Your
  liability to any creditors' of the deceased can not be more than the
  value of any property you inherit. A creditor can not recover from you
  for a debt of the deceased after (1) three years after the decedent's
  death or (2) one year after distribution of the inherited property,
  whichever date is later." —
  https://nebraskajudicial.gov/self-help/estates/affidavit-transfer-personal-property-without-probate
  (accessed 2026-07-06)