Nebraska Estate Tax, TOD Deeds, Small Estates & Medicaid

Quick answers

Does Nebraska have a state estate tax?

State estate tax: No (Neb. Rev. Stat. §§ 77-2004, 77-2005, 77-2006 (class rates/exemptions), as amended by LB310 (2022)).

Does Nebraska have an inheritance tax?

Inheritance tax: Yes (Neb. Rev. Stat. §§ 77-2004, 77-2005, 77-2006 (class rates/exemptions), as amended by LB310 (2022)).

Can you use a transfer-on-death deed in Nebraska?

Transfer-on-death deed for real estate: Available — Transfer-on-death deed (Neb. Rev. Stat. §§ 76-3401 to 76-3424 — Nebraska Uniform Real Property Transfer on Death Act; adopted 2012 (LB536), operative Jan. 1, 2013; amended 2025 (LB422)).

What is the Medicaid look-back period in Nebraska?

Look-back period: 60 months before the application or determination date (Nebraska DHHS 477-000-032, Transfer Look-Back Period; REV. MAY 3, 2018; Manual Letter #43-2018).

Does Nebraska tax Social Security benefits?

Social Security benefits: pending. Primary-source classification has not yet been completed for this income type.

State estate tax

Estate-tax dataset 2026.v2

State estate tax: NoVerified
Source: Neb. Rev. Stat. §§ 77-2004, 77-2005, 77-2006 (class rates/exemptions), as amended by LB310 (2022) · Checked July 18, 2026

Full detail: Nebraska estate and inheritance tax page

Inheritance tax

Estate-tax dataset 2026.v2

Inheritance tax: YesVerified
Source: Neb. Rev. Stat. §§ 77-2004, 77-2005, 77-2006 (class rates/exemptions), as amended by LB310 (2022) · Checked July 18, 2026
Class 1 (Parents, grandparents, siblings, children, grandchildren and other lineal descendants (incl. adopted)) — top rate: 1%Verified
$100,000 exemption, 1% above (LB310, eff. 1/1/2023). Surviving spouse fully exempt; beneficiaries under age 22 fully exempt.
Source: Neb. Rev. Stat. §§ 77-2004, 77-2005, 77-2006 (class rates/exemptions), as amended by LB310 (2022) · Checked July 18, 2026
Class 1 (Parents, grandparents, siblings, children, grandchildren and other lineal descendants (incl. adopted)) — exemption: $100,000Verified
Source: Neb. Rev. Stat. §§ 77-2004, 77-2005, 77-2006 (class rates/exemptions), as amended by LB310 (2022) · Checked July 18, 2026
Class 2 (Aunts, uncles, nieces, nephews, and their lineal descendants) — top rate: 11%Verified
$40,000 exemption, 11% above (LB310).
Source: Neb. Rev. Stat. §§ 77-2004, 77-2005, 77-2006 (class rates/exemptions), as amended by LB310 (2022) · Checked July 18, 2026
Class 2 (Aunts, uncles, nieces, nephews, and their lineal descendants) — exemption: $40,000Verified
Source: Neb. Rev. Stat. §§ 77-2004, 77-2005, 77-2006 (class rates/exemptions), as amended by LB310 (2022) · Checked July 18, 2026
Class 3 (All others) — top rate: 15%Verified
$25,000 exemption, 15% above (LB310).
Source: Neb. Rev. Stat. §§ 77-2004, 77-2005, 77-2006 (class rates/exemptions), as amended by LB310 (2022) · Checked July 18, 2026
Class 3 (All others) — exemption: $25,000Verified
Source: Neb. Rev. Stat. §§ 77-2004, 77-2005, 77-2006 (class rates/exemptions), as amended by LB310 (2022) · Checked July 18, 2026

Full detail: Nebraska estate and inheritance tax page

Transfer-on-death deed

Transfer-on-death deed for real estate: Available — Transfer-on-death deedVerified
Source: Neb. Rev. Stat. §§ 76-3401 to 76-3424 — Nebraska Uniform Real Property Transfer on Death Act · Effective: adopted 2012 (LB536), operative Jan. 1, 2013; amended 2025 (LB422) · Checked July 26, 2026
Controlling statute: Neb. Rev. Stat. §§ 76-3401 to 76-3424Verified
Source: Neb. Rev. Stat. §§ 76-3401 to 76-3424 — Nebraska Uniform Real Property Transfer on Death Act · Effective: adopted 2012 (LB536), operative Jan. 1, 2013; amended 2025 (LB422) · Checked July 26, 2026

Full detail: Nebraska transfer-on-death deed page

Small-estate procedure

Current rule: $100,000 net personal property; 30-day waitVerified
Source: Neb. Rev. Stat. § 30-24,125 · Effective: eff. 2025 (LB85) · Checked August 23, 2026

Full detail: Nebraska small-estate procedure page

Medicaid long-term-care eligibility

Medicaid dataset 2026.v16

Institutional long-term-care income test: $392 medically-needy income level; income above that level is handled through monthly share of cost, with a $75 nursing-home personal-needs standardVerified
Applies to: applicant whose income above the medically-needy level is reduced through monthly share of cost.
Source: Nebraska DHHS 477-000-012, Resource Standards · Also: Nebraska DHHS Share of Cost Provisions · Effective: REV. MAY 8, 2026; cited annual figures effective January 1, 2026 · Checked September 5, 2026
Applicant resource limit: $4,000Verified
Applies to: individual.
Source: Nebraska DHHS 477-000-012, Resource Standards · Effective: REV. MAY 8, 2026; cited annual figures effective January 1, 2026 · Checked September 5, 2026
Couple resource limit: $6,000Verified
Applies to: couple.
Source: Nebraska DHHS 477-000-012, Resource Standards · Effective: REV. MAY 8, 2026; cited annual figures effective January 1, 2026 · Checked September 5, 2026
Community-spouse resource allowance: $32,532 minimum to $162,660 maximumVerified
Applies to: institutionalized applicant with a community spouse.
Source: Nebraska DHHS 477-000-029, Spousal-Impoverishment Standards · Effective: Annual CSRA, maximum maintenance allowance, and utility standard effective January 1, 2026 · Checked September 5, 2026
Community-spouse minimum monthly maintenance-needs allowance: $2,705 base and $812 excess-shelter thresholdVerified
Applies to: institutionalized applicant with a community spouse; Nebraska publishes whole-dollar amounts.
Source: Nebraska DHHS 477-000-029, July maintenance-needs standards · Effective: Minimum maintenance-needs allowance effective July 1, 2026 · Checked September 5, 2026
Community-spouse maximum monthly maintenance-needs allowance: $4,067 maximum; $615 utility standardVerified
Applies to: institutionalized applicant with a community spouse; $615 is the separately published utility standard.
Source: Nebraska DHHS 477-000-029, Spousal-Impoverishment Standards · Effective: Annual CSRA, maximum maintenance allowance, and utility standard effective January 1, 2026 · Checked September 5, 2026
Home-equity limit: $752,000Verified
Applies to: applicant subject to Nebraska's home-equity rule.
Source: Nebraska DHHS 477-000-014, Home-Equity Standard · Effective: Revised December 17, 2025; amount effective January 1, 2026 · Checked September 5, 2026

Full detail: Nebraska Medicaid eligibility page

Medicaid look-back

Medicaid dataset 2026.v16

Look-back period: 60 months before the application or determination dateVerified
Source: Nebraska DHHS 477-000-032, Transfer Look-Back Period · Effective: REV. MAY 3, 2018; Manual Letter #43-2018 · Checked November 14, 2026
Transfer-penalty divisor: No single statewide figure. Nebraska divides the transferred value by the average monthly private-pay nursing-facility cost in the community where the person is institutionalized at the time of application.Verified
Source: Nebraska Medicaid State Plan, Supplement 9(b) to Attachment 2.6-A, page 4, item 4 (penalty divisor election) · Also: Nebraska DHHS 477-000-032, Transfer Look-Back Period · Effective: TN MS-06-06; approved December 18, 2006; effective July 1, 2006 · Checked November 14, 2026
How the state administers the penalty: For transfers on or after February 8, 2006, the penalty begins on the later of the first day of the transfer month or the date the person is otherwise eligible for institutional care; partial months and cumulative transfers are included.Verified
Source: Nebraska Medicaid State Plan Attachment 2.6-A · Effective: TN MS-06-06 approved December 18, 2006; effective July 1, 2006 · Checked November 14, 2026

Full detail: Nebraska Medicaid look-back page

Medicaid estate recovery

Medicaid dataset 2026.v16

Recovery scope: Expanded recovery reaches probate property and interests passing through joint tenancy, tenancy in common, life estate, living trust, or other arrangements; it applies to specified long-term-care cases and Medicaid benefits paid at age 55 or older, except protected Medicare cost sharing.Verified
Source: Nebraska Medicaid State Plan, Liens and Adjustments or Recoveries · Effective: TN NE 10-24 approved February 11, 2011; effective October 1, 2010 · Checked November 14, 2026
Controlling authority: Nebraska Medicaid State Plan section 4.17 and title 471, chapter 38Verified
Source: Nebraska Medicaid State Plan, Liens and Adjustments or Recoveries · Also: Nebraska Administrative Code title 471, chapter 38 · Effective: TN NE 10-24 approved February 11, 2011; effective October 1, 2010 · Checked November 14, 2026
Exemptions and deferrals: Recovery is deferred while a surviving spouse, child under 21, or blind or disabled child survives; home protections also apply for certain siblings and caregiver children.Verified
Source: Nebraska Medicaid State Plan, Liens and Adjustments or Recoveries · Effective: TN NE 10-24 approved February 11, 2011; effective October 1, 2010 · Checked November 14, 2026
Hardship waiver: An heir may request waiver based on the chapter 38 criteria, including qualifying two-year caregiving, public-assistance dependency, or case-specific hardship; the rule supplies filing deadlines and a 90-day decision period.Verified
Source: Nebraska Administrative Code title 471, chapter 38 · Effective: EFFECTIVE 7/1/2019 · Checked November 14, 2026
Lien practice: Nebraska's state plan selects none of the lien options, including pre-death (TEFRA) liens. The 2017 statute that let the department take a lien against property transferred to a related transferee, Neb. Rev. Stat. section 68-990, states that it is null and void as of August 24, 2017.Verified
Source: Nebraska Medicaid State Plan, section 4.17(a) Liens, pages 53 and 53a · Also: Nebraska Revised Statutes section 68-990 (transfers; lien to secure recovery) · Effective: TN MS-03-01; approved November 6, 2003; effective January 1, 2003 · Checked November 14, 2026

Full detail: Nebraska Medicaid estate-recovery page