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Nebraska raised what a surviving spouse inherits five weeks ago. LB838, approved by the Governor on April 14, 2026 and operative July 18, 2026, lifted the spouse’s preferential amount to $150,000. Nebraska is also one of the last states with an inheritance tax — and it is collected by the county, not the state, with a blanket exemption for any beneficiary under 22. Handwritten wills are valid here, and Nebraska is unusually forgiving about the date. Online services prepare a Nebraska-specific will for $199–$299. Every rule below cites the Nebraska Revised Statutes.
Most Nebraska adults can finish a legally valid will in under an hour.
Two witnesses, a signature, and clear wishes — that’s the whole requirement. An online service like Trust & Will prepares a Nebraska-specific will with the witness pages ready to sign.
Disclosure: we earn a commission if you buy through the Trust & Will links here, at no extra cost to you. Complex situations belong with an attorney and we say so below.
Nebraska Will Requirements (2026)
| Requirement | Nebraska rule | Statute |
|---|---|---|
| In writing | A written record — and Nebraska reads “writing” broadly (see below) | § 30-2327 |
| Signed | By you, or in your name by another individual in your presence and at your direction | § 30-2327 |
| Witnessed | At least two individuals, each of whom witnessed either the signing or your acknowledgment — they need not be present together | § 30-2327 |
| Notarized | Not required for validity — the notary appears only in the optional self-proving affidavit | § 30-2329 |
Who can make a will: any individual who is eighteen or more years of age or is not a minor, and who is of sound mind (§ 30-2326).
One Nebraska rule that catches people: the witnesses must sign before you die. Some Uniform Probate Code states let a witness attest within a reasonable time afterward. Nebraska does not — In re Estate of Flicker, 215 Neb. 495 (1983), annotated to § 30-2327, holds that to be valid a will must be signed by the witnesses prior to the testator’s death. A witness who takes the page home to sign later is a real risk here.
Nebraska reads “writing” generously. In In re Estate of Pluhacek, 296 Neb. 528 (2017), the court held the requirement satisfied whether the document is completely handwritten, partly in ink and partly in pencil, partly typewritten and partly printed, on a printed form, or any comparable permanent technique — so long as it substantively evidences testamentary intent. The format is rarely the problem in Nebraska. The witnesses are.
Handwritten Wills Are Valid in Nebraska — and the Date Rule Is Unusually Kind
Section 30-2328 validates a holographic will, witnessed or not, if the signature, the material provisions, and an indication of the date of signing are in your handwriting.
Nebraska asks for a date — and then, in the same sentence, provides three ways to survive without one. If there is no indication of date, the will still stands if:
- it is the only such instrument; or
- it contains no inconsistency with any like instrument; or
- the date is determinable from the contents of the instrument, from extrinsic circumstances, or from any other evidence.
Compare Nevada and Oklahoma, where an undated handwritten will simply fails. Nebraska treats the date as a tool for resolving conflicts between documents rather than as a trap — and Montana dispenses with the date entirely — and the case law follows: a will dated by month and year only substantially complies (In re Estate of Wells, 243 Neb. 152 (1993)).
Two further points from the cases. Handwritten initials can count as a signature, and in judging a holographic instrument only the portion actually in your handwriting is considered — all other language is disregarded (In re Estate of Foxley, 254 Neb. 204 (1998)). So a preprinted form with handwritten blanks is judged on the handwritten words alone, and if those words do not by themselves dispose of your property, there is no will.
Electronic Wills Are Not Valid in Nebraska
Nebraska has not adopted the Uniform Electronic Wills Act. Section 30-2327 lists its exceptions precisely — holographic wills, writings within § 30-2338, and wills within § 30-2331 — and none of them is electronic.
Nebraska is generous about where a will was made, though. Under § 30-2331, a written will is valid if it complies with Nebraska law or with the law of the place where it was executed, or the place where you were domiciled, had a place of abode, or were a national — measured either at execution or at death. An electronic will validly made in Idaho, Utah or Nevada while you lived there may therefore be admissible in Nebraska even though you could not make one here.
Dying Without a Will in Nebraska: New Numbers as of July 2026
LB838 amended § 30-2302, operative July 18, 2026:
| Your situation | What your spouse receives |
|---|---|
| No descendants and no parent survive you | The entire intestate estate (§ 30-2302(1)) |
| No descendants, but a parent survives | First $150,000 + one-half of the balance (§ 30-2302(2)) |
| All your descendants are your spouse’s | First $150,000 + one-half of the balance (§ 30-2302(3)) |
| You have a descendant who isn’t your spouse’s | One-half — and no $150,000 at all (§ 30-2302(4)) |
Row three is the one most Nebraskans get wrong. Even when every child is your child together, your spouse does not take the whole estate — they take $150,000 plus half of what’s left, and your children take the rest. Most Uniform Probate Code states abandoned that formulation years ago and now give the whole estate to a spouse whose children are all shared. Nebraska kept it. On a $700,000 estate with three shared children, the surviving spouse receives $425,000 and the children divide $275,000 — including minor children, whose shares then need a conservatorship.
Row four removes the preferential amount entirely. One child from an earlier relationship and the $150,000 disappears, dropping your spouse to a flat half.
Separately, § 30-2322 — also amended by LB838 — sets the homestead allowance at $20,000 for a decedent dying before January 1, 2027, rising to $25,000 for a decedent dying on or after that date.
Nebraska’s Inheritance Tax Is Collected by the County
Nebraska is one of a small handful of states that still levies an inheritance tax, and it is unusual in being a county tax rather than a state one. Rates and exemptions were substantially improved for deaths on or after January 1, 2023:
| Who inherits | Rate | Exemption | Statute |
|---|---|---|---|
| Surviving spouse | Fully exempt | — | |
| Parents, grandparents, siblings, children, any lineal descendant (and adopted equivalents) | 1% | $100,000 each | § 77-2004 |
| Aunts, uncles, nieces, nephews and their descendants | 11% | $40,000 each | § 77-2005 |
| Everyone else | 15% | $25,000 each | § 77-2006 |
Section 77-2004 also reaches anyone to whom you stood in the acknowledged relation of a parent for at least ten years — a stepchild you raised, for instance — putting them in the 1% class alongside your own children.
And there is a blanket age exemption almost nobody mentions. Sections 77-2005(2) and 77-2006(2) both provide that any interest passing to a person under twenty-two years of age is not subject to tax at all. A 20-year-old nephew, godchild, or wholly unrelated beneficiary pays nothing regardless of the amount. A 22-year-old in the same position pays 11% or 15% above a small exemption.
The practical shape: with the spouse exempt and children taxed at 1% above $100,000 each, Nebraska inheritance tax is mostly a tax on leaving property to friends, cousins, and unmarried partners aged 22 or over. Compare the states in our state-by-state comparison.
What a Will Costs in Nebraska
| Route | Typical cost | What you get |
|---|---|---|
| Handwritten | $0 | Valid if signature, material provisions and an indication of date are in your hand — but only the handwritten words count |
| Online service | $199 individual / $299 couple | Nebraska-specific will with witness pages, done in about an hour |
| Nebraska attorney | Flat fees vary — Omaha and Lincoln run above rural counties | Custom drafting and counsel, including inheritance-tax planning for non-family beneficiaries and farm succession |
Online pricing verified against Trust & Will’s published rates (August 2026). The Nebraska State Bar Association publishes no fee survey, so we quote no attorney figures we can’t source. See how Nebraska compares with the rest of the country for national cost ranges and a state-by-state table of will requirements.
What a Nebraska Will Does Not Do
1. A will does not avoid probate. Nebraska probate is a county court process on the public record. Nebraska offers transfer-on-death deeds for real estate. For the comparison, see what a living trust costs in Nebraska and our guide to avoiding probate.
2. A will does not reduce Nebraska inheritance tax — but who you name changes it enormously. The tax follows the beneficiary’s relationship to you, not the size of the estate. Leaving $50,000 to a sibling costs nothing; leaving it to a friend costs 15% of everything above $25,000.
3. A will does not cover incapacity, and does not override beneficiary designations. Pair it with a durable power of attorney and a health care power of attorney — see the five documents every family needs — and keep your beneficiary forms current.
Will vs. Trust for Nebraska Families
Every Nebraska adult needs a will. The intestacy math alone makes the case: even with children you share, your spouse takes $150,000 plus half and the children take the rest. Nebraska’s inheritance tax adds a second reason to plan deliberately — and for farm families, keeping ground intact rather than fractured among heirs is usually a trust question. Start with Trust vs. Will: Which Does Your Family Need? and the numbers in our Nebraska living trust cost guide.
If the will is what you need today, Trust & Will’s Nebraska package includes the witness pages, guardianship nominations, and healthcare documents — build your Nebraska will here.
FAQ
Does a will have to be notarized in Nebraska?
No. Validity takes your signature and two witnesses who witnessed the signing or your acknowledgment (§ 30-2327). The notary appears only in the optional self-proving affidavit (§ 30-2329), which may be sworn before an officer authorized in Nebraska or in the state where execution occurs.
Are handwritten wills legal in Nebraska?
Yes, with no witnesses, if the signature, the material provisions and an indication of the date of signing are in your handwriting (§ 30-2328). Nebraska is forgiving about a missing date — the will survives if it is the only such instrument, contains no inconsistency with a like instrument, or the date can be determined from the contents or other evidence.
Can I make an electronic will in Nebraska?
No. Nebraska has not adopted the Uniform Electronic Wills Act, and § 30-2327’s exceptions do not include electronic wills. But under § 30-2331 an electronic will validly executed in a state that allows them, while you lived there, may still be recognized in Nebraska.
What happens if I die without a will in Nebraska?
Since July 18, 2026, your spouse takes the first $150,000 plus half the balance if all your descendants are also theirs, or if you leave no descendants but a parent survives. If any descendant of yours is not your spouse’s, they take one-half with no preferential amount. Only where you leave no descendants and no parent does your spouse take everything (§ 30-2302).
Does Nebraska have an inheritance tax?
Yes — and it is collected by the county. A surviving spouse is exempt. Close relatives pay 1% above a $100,000 exemption each; aunts, uncles, nieces and nephews pay 11% above $40,000; everyone else pays 15% above $25,000 (§§ 77-2004 to 77-2006). Any beneficiary under 22 is exempt entirely.
Does a will avoid probate in Nebraska?
No — a will goes through probate. Living trusts, transfer-on-death deeds, joint ownership, and beneficiary designations are the tools that pass property outside the court process.
Nebraska Law Cited on This Page
- Neb. Rev. Stat. § 30-2326 — who may make a will
- Neb. Rev. Stat. § 30-2327 — execution
- Neb. Rev. Stat. § 30-2328 — holographic will
- Neb. Rev. Stat. § 30-2329 — self-proved will
- Neb. Rev. Stat. § 30-2331 — choice of law as to execution
- Neb. Rev. Stat. § 30-2302 — share of the spouse (amended by Laws 2026, LB838; operative July 18, 2026)
- Neb. Rev. Stat. §§ 77-2004 to 77-2006 — inheritance tax rates and exemptions
Update log — August 2026: page created. Execution, holographic, intestacy and inheritance-tax rules verified against the official Nebraska Revised Statutes published by the Nebraska Legislature, together with the slip law of LB838 (2026), approved April 14, 2026 and operative July 18, 2026. Reviewed when Nebraska law changes.