The $100,000 limit, and what actually counts
Value of all of the decedent's personal property, wherever located, less liens and encumbrances, must not exceed $100,000 (§ 30-24,125(a)(1)). Personal property only: real estate is expressly excluded from this affidavit and travels under a separate affidavit (§ 30-24,129) with its own independent $100,000 cap measured on assessed value. Nationwide/worldwide personal property counts ("wherever located"), not just Nebraska-situs assets. Not a net-estate test against general debts: only liens and encumbrances are subtracted. Not indexed to inflation, a fixed statutory figure set by the Legislature.
What doesn't count toward the limit
This is where most people wrongly rule themselves out. In Nebraska, these are left out of the calculation:
- Liens and encumbrances on estate property
- Real property
- Funeral and last-illness expenses
The 30-day waiting period
30 days from the date of death. Two independent statutory hooks: the operative clause of § 30-24,125(a) opens 'Thirty days after the death of a decedent, any person indebted to the decedent.. shall make payment', and § 30-24,125(a)(2) requires the affidavit to state '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'. Since Laws 2025, LB85, subsection (a)(2) also permits, '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'. The companion real-property affidavit uses the identical 30-day period. § 30-24,129(a) and (a)(2). There is no longer/shorter period for any asset class, and no separate creditor-notice waiting period, because no probate is opened.
Who can sign the affidavit
The claiming successor(s). "Successors" is defined by Neb. Rev. Stat. § 30-2209 as "those persons, other than creditors, who are entitled to property of a decedent under his or her will or the Nebraska Probate Code", i.e. devisees under a will or heirs by intestate succession. Creditors are categorically excluded and may not use the affidavit. The affidavit may be made "by or on behalf of the successor" (§ 30-24,125(a)), so an agent/attorney-in-fact or legal representative may execute it. The affiant must swear or affirm under penalty of perjury (§ 28-915) per § 30-24,125(a)(4). For the companion real property affidavit under § 30-24,129 the requirement is stricter: it "shall be signed by all persons claiming as successors or by parties legally acting on their behalf", every inheriting co-successor must sign, and form CC 15:41 repeats this in bold.
Either testate or intestate. § 30-24,125 never mentions a will; eligibility turns on being a 'successor', which § 30-2209 defines as persons other than creditors 'entitled to property of a decedent under his or her will or the Nebraska Probate Code', expressly covering both devisees under a will and heirs by intestacy. For the personal property affidavit the will need not be filed, probated or attached; the affiant simply states the relationship or the basis of the claim under (a)(3). For the real property affidavit under § 30-24,129(a)(4) it is different: if claiming by devise under the will, 'a copy of such will shall be attached to the affidavit', and (a)(5) requires the successor to swear they 'made an investigation and [have] been unable to determine any subsequent will'. Independently, Nebraska imposes a general duty on any person in possession of a will to deliver it to the county court, so custody of a will should still be surrendered even if the small estate affidavit route is used.
The affidavit must be signed in front of a notary. Most banks and UPS Stores have a notary; many charge under $15.
Can it transfer a house or land in Nebraska?
Real property does not pass under § 30-24,125: the DMV form states this explicitly ('this does not include real estate') and the section reaches only 'tangible personal property or an instrument evidencing a debt, obligation, stock, or chose in action'. Nebraska provides a separate instrument with its own independent threshold: Neb. Rev. Stat. § 30-24,129, 'Succession to real property by affidavit'. Separate threshold: $100,000. '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'. Critical valuation rule, different from the personal property test: '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', i.e. county assessed value in the year of death, not fair market value or appraised value, and only Nebraska-situs real property counts (contrast the personal property test's 'wherever located'). This $100,000 figure was raised from $50,000 by Laws 2024, LB1195, § 4 (approved by the Governor April 15, 2024); I visually confirmed the strike/underline showing inserted 'one hundred' and struck 'fifty'. The two $100,000 caps are independent: an estate can use both affidavits, and the real property affidavit at § 30-24,129(a)(7) separately requires disclosure of 'the value of the entire estate of the decedent subject to probate'. Procedure: recorded (not court-filed) with the register of deeds of each Nebraska County where the real property sits, § 30-24,129(a) and (b). Must be signed by all claiming successors. If claiming by devise, a copy of the will must be attached, § 30-24,129(a)(4). Official form CC 15:41 (Rev. 10/2025). Nebraska Department of Revenue Form 521 (Real Estate Transfer Statement) is generally also required by the register of deeds.
Affidavit of heirship in Nebraska
Nebraska has no standalone Texas-style 'affidavit of heirship' statute, and no separate 'determination of descent' proceeding. The functional Nebraska equivalent, and the instrument a Nebraska practitioner means by 'heirship affidavit', is the recorded real-property affidavit under Neb. Rev. Stat. § 30-24,129, 'Succession to real property by affidavit'. Getting the legal effect right (this is the liability point): the instrument is a hybrid, and it is wrong to describe it purely either way. (1) evidentiary component. § 30-24,129(a) states the affidavit 'shall be prima facie evidence of the facts stated in the affidavit'. Prima facie, not conclusive: it is rebuttable and can be defeated by a later-discovered will, an omitted or unknown heir, a superior claimant, or a subsequently opened probate. It does not adjudicate heirship and binds no one who was not before a court. (2) title-transferring component. § 30-24,130 goes further than a bare evidentiary recital. Subsection (a) gives the person named in the affidavit 'the same protection as a distributee who has received a deed of distribution from a personal representative' under § 30-24,106, and subsection (b) gives anyone purchasing from or lending to the named successor 'the same protection as a person purchasing from or lending to a distributee who has received a deed of distribution' under § 30-24,108. That bona-fide-purchaser/lender protection is what makes the recorded affidavit function as a real link in the chain of title and lets buyers and mortgage lenders rely on it. Subsection (c) preserves all mortgage, pledge and other lien enforcement rights. Net, safe framing for consumers: recording the § 30-24,129 affidavit does move title into the successor's name for practical and marketable-title purposes and protects good-faith buyers and lenders who deal with that successor, but it is a defeasible transfer resting on prima facie evidence, not a conclusive judicial determination of heirship. Where heirs are disputed, unknown, or minors, or where a title insurer balks, only a formal probate (or, absent probate, a § 77-2018.02 county court inheritance tax determination that creates a court record) produces a binding result. Recording: with the register of deeds of each Nebraska County where the real property is located; the recorded affidavit plus certified/authenticated death certificate must be re-recorded in every additional county, § 30-24,129(b). Witnesses: no attesting witnesses are required, and note the contrast with Texas, which requires disinterested witnesses; Nebraska instead requires that the affidavit be signed by all persons claiming as successors (or parties legally acting on their behalf) and sworn under penalty of perjury under § 28-915, § 30-24,129(a) and (a)(8). Notarial acknowledgment is required in practice for recordability under Nebraska recording law. Form CC 15:41.
An affidavit of heirship does not transfer title
This trips up more people than anything else in Nebraska. The affidavit of heirship is evidence of who the heirs are. It goes into the county property records so a future buyer or title insurer can see the chain of ownership. It does not by itself move the deed into your name.
How to use a small estate affidavit in Nebraska
- 1
Confirm you're under the limit and past the wait
Add up the property that passes through the estate and check it against the $100,000 ceiling. Value of all of the decedent's personal property, wherever located, less liens and encumbrances, must not exceed $100,000 (§ 30-24,125(a)(1)). Personal property only: real estate is expressly excluded from this affidavit and travels under a separate affidavit (§ 30-24,129) with its own independent $100,000 cap measured on assessed value. Nationwide/worldwide personal property counts ("wherever located"), not just Nebraska-situs assets. Not a net-estate test against general debts: only liens and encumbrances are subtracted. Not indexed to inflation, a fixed statutory figure set by the Legislature.
- 2
Gather the documents
You'll need certified copies of the death certificate: order at least three, since institutions often keep one: plus account numbers, the vehicle title or VIN, and the names and addresses of every heir.
- 3
Complete the affidavit
Fill in Affidavit for Collection of Personal Property (Nebraska Probate Code small estate affidavit), official court form "Affidavit for Transfer of Personal Property without Probate" (CC 15:40); companion "Affidavit for Transfer of Real Property without Probate" (CC 15:41) under § 30-24,129, listing the decedent, the heirs and their relationships, the assets and their values, and the known debts.
- 4
Sign it in front of a notary
Sign in front of a notary public. Banks, credit unions and shipping stores all offer notarization, usually for a small fee.
- 5
Present it to whoever holds the property
The statute is mandatory on the holder, not permissive. § 30-24,125(a): a person indebted to the decedent or holding the decedent's tangible personal property or an instrument evidencing a debt, obligation, stock or chose in action 'Shall make payment.. or deliver' it to the claiming successor upon presentation of a conforming affidavit. § 30-24,125(b): 'A transfer agent of any security shall change the registered ownership on the books of a corporation from the decedent to the successor or successors upon the presentation of an affidavit.' Safe harbor. § 30-24,126: the paying/delivering/transferring party 'is discharged and released to the same extent as if he dealt with a personal representative of the decedent', 'is not required to see to the application of the personal property.. or to inquire into the truth of any statement in the affidavit'. This is the language to quote to a reluctant bank branch; it is reproduced verbatim on the face of official form CC 15:40 for exactly that purpose. Check-cashing safe harbor (added Laws 2023, LB157, § 8, codified at § 30-24,125(c)): the successor may endorse or negotiate any check, draft or other negotiable instrument payable to the decedent or the decedent's estate, and 'Notwithstanding the provisions of section 3-403, 3-417, or 3-420, Uniform Commercial Code, a financial institution accepting such a check, draft, or other negotiable instrument presented for deposit in such manner is discharged from all claims for the amount accepted.' This overrides the usual UCC unauthorized-signature/conversion exposure and is the answer when a bank refuses to deposit a final paycheck, tax refund or insurance check made out to the decedent. Remedy for refusal. § 30-24,126: 'If any person to whom an affidavit is delivered refuses to pay, deliver, transfer, or issue any personal property.. 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.' DMV/county treasurer: § 30-24,125(d)(1) authorizes the department to issue a new certificate of title on the affidavit, and § 60-144 lists § 30-24,125 evidence of ownership among the permissible bases for a new title. Practical caveat: national banks and brokerages routinely apply internal medallion-guarantee or in-house affidavit requirements that exceed the statute; the statute obliges them, but escalation is often needed.
Where to take the signed affidavit
The bank
The statute is mandatory on the holder, not permissive. § 30-24,125(a): a person indebted to the decedent or holding the decedent's tangible personal property or an instrument evidencing a debt, obligation, stock or chose in action 'Shall make payment.. or deliver' it to the claiming successor upon presentation of a conforming affidavit. § 30-24,125(b): 'A transfer agent of any security shall change the registered ownership on the books of a corporation from the decedent to the successor or successors upon the presentation of an affidavit.' Safe harbor. § 30-24,126: the paying/delivering/transferring party 'is discharged and released to the same extent as if he dealt with a personal representative of the decedent', 'is not required to see to the application of the personal property.. or to inquire into the truth of any statement in the affidavit'. This is the language to quote to a reluctant bank branch; it is reproduced verbatim on the face of official form CC 15:40 for exactly that purpose. Check-cashing safe harbor (added Laws 2023, LB157, § 8, codified at § 30-24,125(c)): the successor may endorse or negotiate any check, draft or other negotiable instrument payable to the decedent or the decedent's estate, and 'Notwithstanding the provisions of section 3-403, 3-417, or 3-420, Uniform Commercial Code, a financial institution accepting such a check, draft, or other negotiable instrument presented for deposit in such manner is discharged from all claims for the amount accepted.' This overrides the usual UCC unauthorized-signature/conversion exposure and is the answer when a bank refuses to deposit a final paycheck, tax refund or insurance check made out to the decedent. Remedy for refusal. § 30-24,126: 'If any person to whom an affidavit is delivered refuses to pay, deliver, transfer, or issue any personal property.. 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.' DMV/county treasurer: § 30-24,125(d)(1) authorizes the department to issue a new certificate of title on the affidavit, and § 60-144 lists § 30-24,125 evidence of ownership among the permissible bases for a new title. Practical caveat: national banks and brokerages routinely apply internal medallion-guarantee or in-house affidavit requirements that exceed the statute; the statute obliges them, but escalation is often needed.
The DMV
Handled by a dedicated agency affidavit, separate from CC 15:40. Agency: Nebraska Department of Motor Vehicles, Driver and Vehicle Records Division, but the completed packet is submitted to the county treasurer in the county where the successor resides, not to a DMV office. Form: 'Affidavit for Transfer of Decedent's Vehicle/Motorboat' (Rev. 09/2024). The form carries no alphanumeric form number; it is identified by title and by the statutory citation printed in its header, 'Neb. Rev. Stat. §30-24,125'. URL: https://dmv.nebraska.gov/sites/dmv.nebraska.gov/files/doc/dvr/forms/affdecedent.pdf. No separate threshold: it uses the same $100,000 personal-property cap and the same 30-day wait, and states affirmatively 'this does not include real estate'. Statutory basis: § 30-24,125(d)(1) requires a person seeking transfer of a certificate of title to 'a motor vehicle, motorboat, all-terrain vehicle, utility-type vehicle, or minibike' to furnish the DMV an affidavit showing compliance; § 60-144 of the Certificate of Title Act lists 'Evidence of ownership as provided for in section 30-24,125' as an accepted basis for issuing a new title. Required attachments: the Nebraska certificate of title if available (any unreleased lien carries over to the new title) and a certified/authenticated death certificate or abstract of death. The claimant's signature must be notarized (notary public or designated county official). Special 10-year rule added by Laws 2024, LB1200 and retained by Laws 2025, LB85. § 30-24,125(d)(2): once ten years have elapsed since the estate closed, the DMV shall waive the (a)(5) 'no personal representative' requirement if the applicant provides evidence the estate closed plus a certified death certificate; the form has a corresponding checkbox. This is the fix for long-dead titles sitting in a closed estate.
The employer
Final wages and accrued leave can usually be claimed with the same affidavit. Ask their payroll department what they need, most have a standard process.
Debts and your personal liability
The statute does not require the affiant to list, notify, or pay creditors, and there is no creditor-notice publication step. Nothing is opened, so no non-claim notice runs. But the successor is not immune. § 30-24,126 provides: '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.' So a creditor, an omitted heir, or a later-appointed personal representative can claw the assets back from the affiant. The Nebraska Judicial Branch self-help materials frame the practical exposure as: the successor's liability to the decedent's creditors cannot exceed the value of the property actually inherited, and creditor claims are cut off three years after death or one year after distribution, whichever is later. Creditors themselves cannot use the affidavit at all. 'successors' under § 30-2209 expressly excludes creditors. Separately, if a wrongly-collected asset is not returned, a personal representative may be appointed later and compel restitution under § 30-24,126's enforcement clause. Practical advice for the product: warn that the affiant should satisfy known debts of the decedent from the collected funds before distributing to themselves, because personal exposure runs up to the value received. Also flag Nebraska inheritance tax (a county-level tax, § 77-2004 et seq.). It is not eliminated by using a small estate affidavit; for deaths on or after January 1, 2023 (Laws 2022, LB310) Class 1 close relatives pay 1% of the clear market value received above a $100,000 per-beneficiary exemption, and § 77-2018.02 permits an independent county court proceeding to determine the tax where no probate has been opened. Registers of deeds and title companies frequently want inheritance tax addressed before accepting a § 30-24,129 affidavit into the chain.
When you can’t use it
Nebraska takes the affidavit route off the table when:
- Personal property (wherever located), less liens and encumbrances, exceeds $100,000. § 30-24,125(a)(1)
- Fewer than 30 days have elapsed since the date of death. § 30-24,125(a)(2)
- An application or petition for appointment of a personal representative is pending or has been granted in any jurisdiction (not just Nebraska). § 30-24,125(a)(5). Note the real property affidavit § 30-24,129(a)(3) uses the narrower 'in the State of Nebraska'
- The affiant is a creditor of the estate rather than a successor, creditors are excluded by the § 30-2209 definition of 'successors'
- The affiant is not in fact entitled to payment or delivery of the property. § 30-24,125(a)(6)
- No certified or authenticated death certificate available (since Laws 2025, LB85, an 'abstract of death' under § 71-601.01 may substitute where the certified certificate is delayed). § 30-24,125(a)(2)
- Real property is involved, real estate cannot pass under § 30-24,125 at all; it requires the separate § 30-24,129 recorded affidavit with its own $100,000 assessed-value cap
- For the § 30-24,129 real property affidavit only: decedent's Nebraska real property interest exceeds $100,000 assessed value; a subsequent will is discoverable; another person has a right to the decedent's interest; or not all claiming successors will sign
- Disputes among heirs, a contested or ambiguous will, unknown heirs, or a need for a binding adjudication of heirship, the affidavit gives only prima facie/defeasible status and formal probate is required for a conclusive determination
If any of those apply, a probate attorney is the right call. A typical small-estate proceeding runs $1,000–$3,000 plus the court’s fee.
Nebraska small estate affidavit FAQ
Statute and sources
Last verified July 29, 2026. Four amendments in the last five years; note carefully that only the 2022 and 2024 bills moved money. (1) Laws 2022, LB1124 (Erdman; approved by the Governor April 18, 2022): raised the § 30-24,125 personal property threshold from $50,000 to $100,000. Sole purpose of the bill per its title: 'to change a personal property value threshold for collection of personal property by affidavit for small estates'. Strike/underline verified visually. (2) Laws 2023, LB157, § 8 (DeBoer; approved June 6, 2023), did not change the dollar figure; added new subsection (c) letting the successor endorse/negotiate checks payable to the decedent and discharging the accepting financial institution notwithstanding UCC §§ 3-403, 3-417, 3-420; re-lettered old (c) to (d). (3) Laws 2024, LB1195, § 4 (Conrad; approved April 15, 2024): raised the § 30-24,129 real property affidavit threshold from $50,000 to $100,000, aligning it with the personal property cap. Strike/underline verified visually. Same act also amended § 30-2446 (PR bonds) and raised the § 30-2603 payment-to-minor cap from $25,000 to $40,000. (4) Laws 2024, LB1200, § 2 (Moser; approved April 15, 2024), did not change the dollar figure; added § 30-24,125(d)(2), directing the DMV to waive the 'no personal representative' requirement for a title transfer once ten years have elapsed since the estate closed, on proof of closure plus a certified death certificate. LB1200 carried an emergency clause ('Since an emergency exists, this act takes effect when passed and approved according to law'), and § 30-24,125 was not among the sections deferred three calendar months, so this change was operative April 15, 2024. (5) Laws 2025, LB85, § 1 (DeBoer/Hallstrom; approved by the Governor February 25, 2025), did not change the dollar figure; amended § 30-24,125(a)(2) to allow 'an abstract of death as defined in section 71-601.01' in place of a certified death certificate 'in the event of a delay in the production of a certified death certificate'. This is the current controlling version. NO 2026 amendment: the Legislature's statute page for § 30-24,125 lists history ending at Laws 2025, LB85, and for § 30-24,129 ending at Laws 2024, LB1195. The same database already carries Laws 2026, LB838 on § 77-2004, confirming it is current through the 2026 session, so both $100,000 thresholds stand as of 2026-07-29.
- Neb. Rev. Stat. § 30-24,125 (Collection of personal property by affidavit): $100,000 personal property, 30 days
- Neb. Rev. Stat. § 30-24,126 (Effect of affidavit, payor discharge / safe harbor; recipient accountable to PR or superior claimant)
- Neb. Rev. Stat. § 30-24,129 (Succession to real property by affidavit), separate $100,000 assessed-value real property affidavit recorded with register of deeds
- Neb. Rev. Stat. § 30-24,130 (Effect of real property affidavit: distributee-equivalent protection under §§ 30-24,106 and 30-24,108)
- Neb. Rev. Stat. § 30-2209 (definitions of 'successors' and 'heirs')
- Neb. Rev. Stat. § 28-915 (perjury penalty referenced in the affidavit)
- Neb. Rev. Stat. § 30-24,127 (small estates summary administrative procedure: separate, PR-driven, not affidavit-based)
- Neb. Rev. Stat. § 60-144 (Certificate of Title Act, accepts § 30-24,125 affidavit as evidence of ownership)
- Neb. Rev. Stat. § 77-2018.02 (independent county court proceeding to determine inheritance tax where no probate is opened)
- Laws 2022, LB1124 (raised § 30-24,125 threshold $50,000 → $100,000)
- Laws 2024, LB1195, § 4 (raised § 30-24,129 threshold $50,000 → $100,000)
- Laws 2023, LB157, § 8; Laws 2024, LB1200, § 2; Laws 2025, LB85, § 1 (later amendments to § 30-24,125; none changed the dollar figure)
- nebraskalegislature.gov(opens in a new tab)
- nebraskalegislature.gov(opens in a new tab)
- nebraskalegislature.gov(opens in a new tab)
- nebraskalegislature.gov(opens in a new tab)
- nebraskalegislature.gov(opens in a new tab)
- nebraskalegislature.gov(opens in a new tab)
- nebraskalegislature.gov(opens in a new tab)
- nebraskalegislature.gov(opens in a new tab)
What we're less sure about
- CC 15:40 paragraph 3 says 'the value of the entire estate of the deceased ... is $100,000.00 or less', which is BROADER than § 30-24,125(a)(1)'s 'all of the personal property in the decedent's estate'. The statute and the DMV form both limit the count to personal property. Product copy should follow the statute but warn users that some institutions read the court form as an entire-estate test; a user with modest personal property but significant real estate may be challenged on CC 15:40 even though the statute permits the affidavit.
- I did not independently confirm each session's sine die adjournment date, so the precise OPERATIVE dates (as distinct from the verified gubernatorial approval dates) of LB1124 (2022), LB1195 (2024) and LB85 (2025) are computed from Nebraska's default rule that non-emergency acts become operative three calendar months after adjournment, not read from the acts. LB1200 (2024) is certain: it carried an express emergency clause, effective April 15, 2024. This does not affect the current threshold, only the exact date each became enforceable, which matters for deaths occurring in the transition windows.
- Deaths that occurred BEFORE the applicable amendment may be governed by the prior $50,000 caps. I did not locate a savings/transition clause in LB1124 or LB1195 specifying whether the threshold is applied as of date of death or date the affidavit is presented. For a decedent who died before mid-2022 (personal property) or before mid-2024 (real property), confirm which figure controls before generating a document.
- Laws 2026, LB838 amended Neb. Rev. Stat. § 77-2004 (inheritance tax) with an operative date of July 18, 2026, eleven days before today. I did not read LB838. It does not touch § 30-24,125 or § 30-24,129, but it may change inheritance tax rates or exemptions and therefore the tax consequences and the clearance a register of deeds expects. Verify before publishing inheritance tax figures.
- Nebraska inheritance tax is assessed and collected at the COUNTY level, and practice varies by county on whether a register of deeds will accept a § 30-24,129 affidavit without an inheritance tax determination or waiver. County-by-county variation is not resolvable from statute.
- The DMV 'Affidavit for Transfer of Decedent's Vehicle/Motorboat' has no alphanumeric form number, only a title and a 'Revised 09/2024' stamp, any product referencing a form number for Nebraska vehicle transfer would be inventing one.
- § 30-24,125 requires only that successors 'swear or affirm'; it does not expressly command notarization. Both official forms (CC 15:40 and the DMV affidavit) require a notary, and CC 15:40 warns in capitals not to sign before the notary. I have set notarizationRequired = true because every official Nebraska form and every practical institutional acceptance requires it, but the bare statutory text stops at 'swear or affirm'.
- Whether a § 30-24,129 affidavit will satisfy a title insurer for a subsequent sale is an underwriting question, not a statutory one. § 30-24,130 gives strong purchaser/lender protection, but individual title companies may still require a probate or a quiet title action, particularly where the affidavit is recent or heirs are numerous.
- One or more statutory citations could not be independently confirmed.
Kinclaim is not a law firm and does not provide legal advice. We provide self-help software and statutory forms.