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Nebraska County Guide

Estate Planning and Probate for Custer County, Nebraska Farm Families

Farm estate planning, probate, and land help for Custer County families, served from our office in Henderson, Nebraska.

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Our only office is in Henderson, Nebraska (2308 E 5 Rd, Henderson, NE 68371). We serve Custer County families from there, mostly by phone, video and mail. Kole can also meet you in person to sign. Kole Pederson is licensed in Nebraska and Minnesota. Page reviewed by attorney Kole Pederson on October 29, 2026.

How we help Custer County farm families

When I worked for Nebraska Farm Bureau, I advocated for Custer County farmers and ranchers on NRD water policy and the rules that affect them directly. Custer County has more farm and ranch land than any other county in this group, more than 1.5 million acres. Cattle drive much of the local economy, and nearly half the farm ground is rented. Passing on a ranch often means planning for pasture leases, cattle, and equipment, not just the land. Water rules here come from the Central Platte and Lower Loup NRDs, and the Lower Loup paused transfers in May 2026.

We work with families in and around Broken Bow (the county seat), Sargent, Ansley, Arnold, Callaway, Mason City, Merna, Anselmo, Berwyn, Comstock, and Oconto.

Signing: Kole can meet you at your kitchen table or in Henderson to sign.

Every matter is flat fee, quoted after a free 30-minute call. If you want to meet in person, any travel cost is part of that quote.

Where things are handled in Custer County

Custer County Courthouse in Broken Bow, Nebraska
Custer County Courthouse in Broken Bow, Nebraska. Photo: Ammodramus, public domain, via Wikimedia Commons

Probate and inheritance tax

Custer County Court

604 Heritage Drive, Broken Bow, NE 68822

Phone: 308-872-5761

Court page

Deeds and land records

Custer County Register of Deeds

431 S 10th Ave, Broken Bow, NE 68822

Phone: 308-872-2221

Deeds office page

Water and wells

Lower Loup NRD

NRD website

Part of the county is in the Central Platte NRD

Farm programs (FSA and NRCS)

Broken Bow USDA Service Center

2519 Heritage Dr, Broken Bow, NE 68822

Phone: 308-872-6877

Probate notices

Custer County Chief

Notices to creditors run in the local legal newspaper. They also post statewide at nepublicnotices.com.

Local farm help

Nebraska Extension in Custer County

Extension office page

How probate works in Custer County

  1. See if you need probate. Personal property worth $100,000 or less can often be collected by affidavit 30 days after death. Land in this county with an assessed value of $100,000 or less can also pass by affidavit. That affidavit is filed with the Custer County Register of Deeds. Land with a recorded transfer on death deed passes without probate.
  2. File in Custer County Court. Probate is filed in the county court where the person lived. Call 308-872-5761 with filing questions.
  3. Publish the notice. The notice to creditors runs in the Custer County Chief. Creditors have 2 months after the first notice to file claims.
  4. Settle inheritance tax. The county court sets the tax, and it is paid to the Custer County treasurer. It is due 12 months after death. Late filing can add a penalty of 5% a month, up to 25%.
  5. Close the estate. The court names a personal representative (the person in charge of the estate). A simple estate can close about 5 months after that, but many take longer.

Rules checked against Nebraska statutes in October 2026. For details, read our Nebraska probate guide or inheritance tax guide.

Settling an estate in Custer County? Kole can tell you if you need probate and what it will cost. The first call is free and takes 30 minutes.

Book a free callCall (816) MW-AGLAW

Farming in Custer County

Farms

1,083

Land in farms

1,551,863 acres

Irrigated

291,457 acres

Farmers 65 or older

32.6%

Top crops and livestock: Corn (250,520 acres), soybeans (122,289 acres), cattle and calves (290,855)

Source: USDA 2022 Census of Agriculture, the latest census.

Land values and rent in Custer County

Average cash rent, 2026

Irrigated: $240.00 an acre

Dryland: $99.50 an acre

USDA county survey. Averages only.

Assessed value per acre, 2026

Irrigated: $5,117

Dryland: $1,942

Grassland: $1,064

County assessor values, set at about 70 to 75% of market value. Not a sale price.

Inheritance tax paid to the county

$871,585 in FY2025-26

$1,480,043 in FY2024-25

$773,483 in FY2023-24

Nebraska Department of Revenue. One large estate can swing a year.

Regional land values: UNL Nebraska Farm Real Estate Report, Central district. See the report.

What is happening in Custer County

  • August 26, 2026: News reports covered a groundbreaking in Broken Bow for a plant that will turn feedlot manure into pipeline natural gas. (WOWT)
  • 2026: The state energy inventory lists the 200-megawatt Prairie Hills Wind Energy Center in Custer County as under development. Broken Bow I and II wind farms already operate. (Nebraska DWEE)
  • May 28, 2026: The Lower Loup NRD board paused water transfers and supplemental wells unless approved by variance, citing drought. (Lower Loup NRD)
  • April 2026: USDA named Custer County a primary drought disaster county. FSA emergency loan applications are due December 15, 2026, at the Broken Bow USDA Service Center (308-872-6877). (USDA notice)

Leases, easements, and options signed today usually bind whoever inherits the land. Have them reviewed before you sign, and keep copies with your estate papers.

Legal services for Custer County families

See all Nebraska services, or read about what we don’t do.

Custer County probate and estate questions

How do I open probate in Custer County?expand_more

At the Custer County Court, 604 Heritage Drive in Broken Bow (308-872-5761). The office is open 8 a.m. to noon and 1 to 5 p.m. on weekdays. It opened 44 to 63 new probate cases a year from FY2024 to FY2026. See our Nebraska probate guide.

Will our heirs owe inheritance tax on a Custer County ranch?expand_more

Maybe. Children and other close family pay 1% on what each person gets over $100,000, and a surviving spouse pays nothing. Nieces, nephews, and others pay much higher rates. With large ranches, values add up fast. Custer County received $871,585 in inheritance tax in FY2025-26. Read our Nebraska inheritance tax guide.

Can we move irrigated acres on Custer County land in the Lower Loup NRD?expand_more

Not easily right now. In May 2026, the Lower Loup NRD board paused transfers and supplemental wells unless approved through its variance process, citing drought. Land in the Central Platte NRD follows different rules. Check with the right NRD before you plan a transfer. More on NRD water rights.

What happens to a wind lease when a Custer County landowner dies?expand_more

Wind leases usually stay with the land, so the lease and its payments pass to whoever inherits the ground. Custer County has two working wind farms near Broken Bow and a larger project under development. Your estate plan should say who gets the land and the lease payments. See wind and solar leases.

Neighboring counties we serve

Buffalo County
Dawson County

Facts on this page last checked October 29, 2026. Court and office details can change, so confirm with the office before you file.

Talk to an agricultural lawyer who knows how farms work. Book a free 30-minute call or call (816) MW-AGLAW.