Short answer: If you die without a will in Nebraska, state law decides who gets your property. Your spouse and your children usually come first, then parents, then brothers and sisters, then more distant family. On a farm, the land is often split into equal shares. That happens even if only one child farms it.
This guide explains the basic rules. It is general information, not legal advice. Every family is different, so talk with a lawyer about your own situation.
What “intestate” means
A person who dies without a valid will dies intestate (dying without a will). Nebraska law then acts like a backup will. These rules are called intestate succession (the order the law uses to pass on property). The rules are in Chapter 30 of the Nebraska statutes.
These rules only cover property that passes through the estate. Some property skips the estate. Examples include land held in joint tenancy (shared ownership that passes to the survivor). Life insurance with a named beneficiary is another. So is a bank account with a payable on death name. Those assets usually go to the named person, not under these rules. Check each deed and account to see how it is titled.
The law also has a timing rule. An heir must outlive the person who died by 120 hours (5 days). If not, the law treats the heir as if they died first (Neb. Rev. Stat. 30-2304). This matters when a husband and wife die close together, such as in a car crash.
What your spouse gets
The spouse’s share depends on who else is living. Here is what the current statute says (Neb. Rev. Stat. 30-2302):
- No children or other descendants, and no living parent: your spouse gets everything.
- No descendants, but one or both parents are living: your spouse gets the first $150,000, plus half of the rest. Your parents get the other half.
- Children, and all of them are also your spouse’s children: your spouse gets the first $150,000, plus half of the rest. Your children share the other half.
- Children, and at least one is not your spouse’s child: your spouse gets half of the estate. Your children share the other half.
Notice what this means. Even in a first marriage, your spouse does not automatically get everything if you have children. On a farm worth millions, half the balance can go straight to the kids. That can leave a surviving spouse sharing the home place with grown children.
The spouse can also get some extra protections. We cover those below.
Who gets the rest when there is no spouse
Whatever does not go to a spouse passes in this order (Neb. Rev. Stat. 30-2303):
- Your descendants. This means children, grandchildren, and so on. Children share equally. If a child died before you, that child’s own children step into that share.
- Your parents, if you have no descendants. They share equally.
- Your brothers and sisters and their descendants, if no parent is living.
- Your grandparents and their descendants. Half goes to your father’s side and half to your mother’s side.
- Your next of kin (your closest living relatives), if none of the above are living.
Half brothers and half sisters inherit the same as full brothers and sisters (Neb. Rev. Stat. 30-2307). Stepchildren are not on this list. Close friends and caregivers are not on it either. If you want them to receive anything, you need a will or trust.
If no relative can take, your property goes to the State of Nebraska. This is called escheat (property passing to the state) (Neb. Rev. Stat. 30-2305).
A farm family example
Here is a simple example. Names are made up.
Margaret is a widow. Her husband died years ago. She owns 480 acres of cropland, the farmhouse, and some machinery. She has three grown children. Tom farms the land with her. Sarah lives in Omaha. Jake lives in Denver. Margaret never signed a will.
When Margaret dies, there is no spouse. So her three children share her estate equally (Neb. Rev. Stat. 30-2303). Each child gets one third.
Here is what “equal shares” can mean for the land:
- Tom does not get the farm just because he farms it. He owns one third, the same as Sarah and Jake.
- All three may end up owning the whole 480 acres together. Each owns a share of every acre.
- All three must agree on big choices. That includes renting, selling, or borrowing against the land.
- Tom may need to buy out his siblings to keep farming. He may not have the cash.
- A co-owner can ask a court to divide the land (Neb. Rev. Stat. 25-2170). This is called a partition action. In some cases, the land ends up sold.
Margaret may have wanted Tom to keep farming. She may have also wanted to be fair to Sarah and Jake. Those goals can work together. But it takes a plan. The law alone will not sort it out.
Now change one fact. Say Margaret’s husband, Bill, died first without a will, and all three children were also Margaret’s. Margaret would get the first $150,000 plus half of the rest. The three children would split the other half (Neb. Rev. Stat. 30-2302). So the farm could be split among four owners, not one.
Extra protections for a spouse and children
Nebraska gives a surviving spouse some protections on top of the regular share. If there is no spouse, some go to the children.
- Homestead allowance: a fixed amount for the surviving spouse. It is $20,000 if death is before January 1, 2027. It is $25,000 if death is on or after January 1, 2027. With no spouse, minor and dependent children share it (Neb. Rev. Stat. 30-2322).
- Exempt property: household furniture, cars, appliances, and personal effects. The limit is $12,500 if death is before January 1, 2027, and $17,500 on or after that date. With no spouse, the children share it (Neb. Rev. Stat. 30-2323).
- Family allowance: a reasonable amount of money to support the spouse and dependent children while the estate is open. The statute sets no dollar cap (Neb. Rev. Stat. 30-2324).
These protections come ahead of most debts of the estate. They help the family get by while things are sorted out.
Who handles the estate
Someone has to gather the property, pay bills, and pass things out. That person is the personal representative (the person in charge of the estate). With no will, the law sets an order of who can serve (Neb. Rev. Stat. 30-2412):
- The surviving spouse.
- Other heirs, such as children.
- Creditors, but only after 45 days from the death.
A person must be at least 19 to serve. People with the same priority, such as three children, must agree on who serves. If they cannot agree, a court may have to decide. This process is called probate. You can learn more on our Nebraska probate page.
Some small estates may skip full probate. Personal property worth $100,000 or less can sometimes be collected by affidavit after 30 days (Neb. Rev. Stat. 30-24,125). That process does not cover farmland.
Nebraska inheritance tax still applies
Dying without a will does not avoid Nebraska inheritance tax. The tax depends on how closely each heir is related to the person who died.
- Spouse: no tax on what passes to a surviving spouse (Neb. Rev. Stat. 77-2004).
- Close family (children, grandchildren, parents, grandparents, brothers, sisters, and their spouses): 1% on the amount over $100,000 for each person (Neb. Rev. Stat. 77-2004).
- Aunts, uncles, nieces, and nephews: 11% on the amount over $40,000 (Neb. Rev. Stat. 77-2005).
- Everyone else: 15% on the amount over $25,000 (Neb. Rev. Stat. 77-2006).
Those rates apply for deaths on or after January 1, 2023. Also, property passing to an heir under age 22 is not taxed (Neb. Rev. Stat. 77-2004, 77-2005, 77-2006). In the Margaret example, each child’s one third share would be taxed at 1% on the amount over $100,000. Read more on our Nebraska inheritance tax page.
How to avoid the default rules
You do not have to let state law decide. A simple plan can name who gets what. It can name who runs the estate. It can also help the farming child keep the land and still treat everyone fairly. Common tools include a will and a revocable trust (a trust you can change during your life). A written buyout option for the farming child can help too.
See our Nebraska estate planning guide and our Nebraska farm succession planning guide for more.
Frequently asked questions
Does my spouse get everything if I die without a will in Nebraska?
Only if you have no children or other descendants and no living parent. If you have children with your spouse, your spouse gets the first $150,000 plus half of the rest. If any child is not your spouse’s child, your spouse gets half (Neb. Rev. Stat. 30-2302).
Do stepchildren inherit if there is no will?
Stepchildren are not on the list of heirs in the Nebraska statute (Neb. Rev. Stat. 30-2303). If you want a stepchild to inherit, put it in a will or trust.
Will the child who farms get the farm?
Not automatically. The law treats children equally. The farming child gets the same share as each sibling (Neb. Rev. Stat. 30-2303). A plan is the way to give that child a path to keep the land.
What happens if I have no family at all?
The law looks far out to grandparents’ families and then next of kin. If no relative can take, the property goes to the State of Nebraska (Neb. Rev. Stat. 30-2305).
Do my heirs still owe inheritance tax without a will?
Yes. A spouse pays no Nebraska inheritance tax. Children and other close family pay 1% on what each receives over $100,000. Heirs under age 22 are exempt (Neb. Rev. Stat. 77-2004).
Midwest Ag Law helps Nebraska families plan ahead and settle estates. Agriculture is our main focus, but we help many kinds of families. Our fees are flat, and we quote them after a free 30-minute call. Whether you want to start a plan or need help with an uncontested probate, book your free 30-minute call today.
Sources
- nebraskalegislature.gov/laws/statutes.php?statute=30-2302
- nebraskalegislature.gov/laws/statutes.php?statute=30-2303
- nebraskalegislature.gov/laws/statutes.php?statute=30-2304
- nebraskalegislature.gov/laws/statutes.php?statute=30-2305
- nebraskalegislature.gov/laws/statutes.php?statute=30-2307
- nebraskalegislature.gov/laws/statutes.php?statute=30-2322
- nebraskalegislature.gov/laws/statutes.php?statute=30-2323
- nebraskalegislature.gov/laws/statutes.php?statute=30-2324
- nebraskalegislature.gov/laws/statutes.php?statute=30-2412
- nebraskalegislature.gov/laws/statutes.php?statute=30-24,125
- nebraskalegislature.gov/laws/statutes.php?statute=25-2170
- nebraskalegislature.gov/laws/statutes.php?statute=77-2004
- nebraskalegislature.gov/laws/statutes.php?statute=77-2005
- nebraskalegislature.gov/laws/statutes.php?statute=77-2006
