Lancaster County and Sarpy County Nebraska Probate: What to Expect
You're in Lincoln or Papillion. A parent has died. Someone handed you a will with your name on it as executor — and you didn't volunteer for this, but you're it. The family is looking to you to figure out what happens next.
It goes to the county courthouse. Nebraska probate doesn't run through district courts or state offices. County courts handle probate matters; primary venue generally follows the decedent's domicile at death, while an ancillary proceeding can be filed where Nebraska property is located.
Where Nebraska Probate Is Filed (and Why County Matters)
Nebraska has 93 counties. All 93 handle probate. Venue follows the decedent's domicile at death — where they lived, not where property is located or where heirs live.
If your parent lived in Lincoln, the estate belongs to Lancaster County. If they lived in Bellevue, Papillion, or La Vista, Sarpy County takes it. Filing in the wrong county means dismissal and starting over.
Both Lancaster and Sarpy are major probate venues in Nebraska's eastern metro corridor. Lancaster covers Nebraska's capital city. Sarpy County sits just west of Omaha — its population has grown by approximately 50% since 2000, and its county court caseload has grown with it. Together with Douglas County, they handle most of Nebraska's urban estate work.
Lancaster County Probate Court (Lincoln)
The Lancaster County Court is at 575 S 10th Street in Lincoln. Probate cases go through the civil division.
Attorneys practicing in Lancaster County must use the Nebraska Judicial Branch e-filing system. If you're acting as executor without an attorney — or working alongside family members who are managing this together — you may file paper documents at the courthouse. Lancaster County permits this for pro se (self-represented) filers, though it's worth confirming with the clerk before your first visit since procedures can change.
To open the estate, you'll file:
- Application for Informal Probate and Appointment of Personal Representative (or the appropriate formal petition)
- The original will (if one exists)
- Death certificate
- The appropriate informal or formal probate filing (informal is administered by the registrar; formal testacy involves judicial proceedings under Neb. Rev. Stat. 30-2425 — choose formal when disputed issues require a judge)
Nebraska law requires publishing creditor notice in a newspaper of general circulation in the county. In Lancaster County, that typically means the Lincoln Journal Star or another qualifying publication. Publication runs once a week for three consecutive weeks. Budget $100 to $300.
Interested parties — heirs, creditors, anyone with a potential claim — can file a Demand for Notice (form CC 15:1, under § 30-2413). Once filed, the court must notify that party of every subsequent filing. If there's any family tension around the estate, expect this form early.
Sarpy County Probate Court (Papillion/Bellevue)
Sarpy County Court is at 1210 Golden Gate Drive in Papillion. Bellevue, Ralston, and La Vista all fall within Sarpy County — every estate from those cities goes to Papillion.
Sarpy's position between Lincoln and Omaha creates a practical wrinkle: many families in the county have existing relationships with Omaha-based attorneys. But Sarpy and Douglas are separate courts with separate clerks and separate dockets. If you're working with a Douglas County attorney, confirm they're admitted in Sarpy County and familiar with that courthouse before proceeding.
Attorneys in Sarpy use the same e-filing system as Lancaster. Pro se executors may file in paper. Creditor notice follows the same three-week publication requirement; costs land in the same $100 to $300 range.
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The Probate Timeline Both Courts Follow
The first deadline comes before you file anything.
Two separate 120-hour rules: An heir must survive the decedent by at least 120 hours (five days) to inherit under Neb. Rev. Stat. 30-2304, and an application for informal probate or appointment of a Personal Representative must wait at least 120 hours after death under Neb. Rev. Stat. 30-2415 and 30-2420. If a co-heir's survival was uncertain immediately after death, this affects who inherits and who you name in the petition.
Once the estate is open:
Creditor window: After the first publication of creditor notice, creditors have two months to file claims. You can't distribute assets until this window closes.
Inventory deadline: Three months (90 days) from your appointment to file an inventory of estate assets with the court.
Case progression standard: Nebraska's Supreme Court expects final disposition within 18 months for estates that don't require a federal estate tax return. Estates that do require a federal return (those above the current federal exemption threshold) get 24 months. Most straightforward Nebraska estates close well inside 18 months.
Fees You'll Pay in Either County
Court filing fees are set statewide under Neb. Rev. Stat. 33-125 and apply uniformly across county courts.
Effective July 1, 2025:
| Estate Value | Filing Fee |
|---|---|
| $0 – $1,000 | $44 |
| $1,000 – $2,000 | $53 |
| $10,000 – $25,000 | $108 |
| $50,000 – $75,000 | $152 |
| $100,000 – $125,000 | $262 |
| $250,000 – $500,000 | $570 |
| $1,000,000 – $2,500,000 | $900 |
| Over $5,000,000 | $1,670 |
For context: a $570 filing fee on a $300,000 estate is less than 0.2% of the estate's value. Court fees are rarely the significant cost. Attorney fees, any required surety bond (a court-ordered insurance policy that protects beneficiaries if the estate is mismanaged), and appraisal costs are typically larger.
Additional costs:
- Newspaper publication: $100–$300
- Certified copies of letters testamentary: $10–$15 each (banks and title companies each require their own copy)
Nebraska is also one of the few states that still levies an inheritance tax — and unlike court filing fees, this one scales meaningfully with estate size. It's assessed on what each beneficiary receives, calculated heir by heir:
| Relationship to Decedent | Exemption | Tax Rate |
|---|---|---|
| Spouse | Fully exempt | 0% |
| Parents, siblings, children, grandparents, and lineal descendants (Class 1) | $100,000 | 1% on excess |
| Aunts, uncles, nieces, nephews, and their lineal descendants (Class 2) | $40,000 | 11% on excess |
| All other non-exempt beneficiaries (Class 3) | $25,000 | 15% on excess |
A Class 1 beneficiary under age 22 is exempt under current Nebraska law.
A concrete example: if a niece and a sibling each receive $50,000, the sibling owes nothing (under the $100,000 Class 1 exemption), while the niece owes $1,100 (11% on the $10,000 above her $40,000 exemption). The inheritance-tax petition is filed with the county court; after the order enters, Form PCIT is filed with the county treasurer and the tax is paid there.
The good news: inheritance tax is predictable. You can calculate each heir's liability before distribution and hold back enough from estate assets to cover it.
Your Next Step
The creditor window opens the moment you publish notice — and closes exactly two months later. The inventory is due three months (90 days) from your appointment. These deadlines don't flex.
The Nebraska Probate Process Guide gives you the full sequential checklist: every form you'll file, every deadline in order, and step-by-step instructions for the inheritance tax return — the piece of Nebraska probate that most executors handle wrong the first time. It's built for executors working without an attorney who need to know exactly what to do next, not just what exists.
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