Nebraska Revised Statutes

Neb. Rev. Stat. § 30-2303 (2026)

Share of heirs other than surviving spouse

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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The part of the intestate estate not passing to the surviving spouse under section 30-2302, or the entire intestate estate if there is no surviving spouse, passes as follows:

(1) to the issue of the decedent; if they are all of the same degree of kinship to the decedent they take equally, but if of unequal degree, then those of more remote degree take by representation;

(2) if there is no surviving issue, to his parent or parents equally;

(3) if there is no surviving issue or parent, to the issue of the parents or either of them by representation;

(4) if there is no surviving issue, parent or issue of a parent, but the decedent is survived by one or more grandparents or issue of grandparents, half of the estate passes to the paternal grandparents if both survive, or to the surviving paternal grandparent, or to the issue of the paternal grandparents if both are deceased, the issue taking equally if they are all of the same degree of kinship to the decedent, but if of unequal degree those of more remote degree take by representation; and the other half passes to the maternal relatives in the same manner; but if there be no surviving grandparent or issue of grandparent on either the paternal or the maternal side, the entire estate passes to the relatives on the other side in the same manner as the half;

(5) if there is no surviving issue, parent, issue of a parent, grandparent or issue of a grandparent, the entire estate passes to the next of kin in equal degree, excepting that when there are two or more collateral kindred in equal degree, but claiming through different ancestors, those who claim through the nearest ancestor shall be preferred to those claiming through a more remote ancestor.

Notes of Decisions
Cited in 15 cases (1 in the last 5 years), 1979–2024 · leading case: State v. Casares, 864 N.W.2d 667 (Neb. 2015).
State v. Casares, 864 N.W.2d 667 (Neb. 2015). · cites it 4× “”18 Neb. Rev. Stat. § 30-2303 (Reissue 2008) provides that the nearest surviving relative is issue of the decedent, followed by the decedent’s parents.”
State v. Thieszen, 912 N.W.2d 696 (Neb. 2018). · cites it 2× “Under § 29-119(2)(b), a victim in the case of a homicide is "the nearest surviving relative under the law as provided by section 30-2303 but does not include the alleged perpetrator of the homicide.”
In re Est. of McCormick, 12 N.W.3d 802 (Neb. 2024). · cites it 6× “We look first to Neb. Rev. Stat. § 30-2209 (23) (Reissue 2016), which defines “[i]ssue of a person” to include “all his or her lineal descendants of all generations, with the relationship of parent and child at each generation being determined by the definitions of child and…”
Brtek v. Cihal, 515 N.W.2d 628 (Neb. 1994). · cites it 2× “Upon Agnes’ death in 1982, in effect at that time was Neb. Rev. Stat. § 30-2303 (1) (Reissue 1979), which provided that upon the death of a person leaving no spouse surviving, the estate passes to “the issue of the decedent ----” This, of course, would mean Jerry and Martha.”
In re Est. of Trew, 507 N.W.2d 478 (Neb. 1993). · cites it 4× “Determination of Heirship Having determined that Chaney and Johnson are children of the decedent, we need look no further than Neb. Rev. Stat. § 30-2303 (Reissue 1989) to determine the heirs to the decedent’s intestate estate.”
In re Est. of Miller, 437 N.W.2d 793 (Neb. 1989). · cites it 2× “Neb. Rev. Stat. § 30-2303 (Reissue 1985).”
Swanson v. Ptak, 682 N.W.2d 225 (Neb. 2004). · cites it 2× “See Neb. Rev. Stat. § 30-24 ,110 (Reissue 1995).”
In re Est. of Balvin, 888 N.W.2d 499 (Neb. 2016). · cites it 2× “Further, Neb. Rev. Stat. § 30-2303 (Reissue 2016) states: The part of the intestate estate not passing to the sur- viving spouse .”
State ex rel. Neb. State Bar. v. Kirshen, 441 N.W.2d 161 (Neb. 1989). · cites it 2× “See Neb.Rev.Stat. § 30-2303 (Reissue 1985). Whether there are progression standards or not, a court has the obligation to so conduct the legal business before it as to render the services to the public that are the purpose of the court's institution.”
Hoesly v. State, Dept. of Soc. Servs., 498 N.W.2d 571 (Neb. 1993). “Although not assigned as error, Hoesly nevertheless argues that if we affirm the district court’s judgment, “the system of intestate succession set forth in §30-2303 as is based on genetic lineage is unconstitutional and a [sic] arbitrary denial of due process and equal…”
Harts v. Cnty. of Knox, 952 N.W.2d 199 (Neb. 2020). “6 Since a grantor cannot establish an easement in an estate that the grantor does not own, the holder of an undivided interest, such as a tenant in common or a joint tenant, cannot create an easement that binds the shares of the other co-owners.”
State ex rel. Nebraska State Bar Ass'n v. Kirshen, 441 N.W.2d 161 (Neb. 1989). · cites it 2× “See Neb. Rev. Stat. § 30-2303 (Reissue 1985).”
Neb. Rev. Stat. § 30-2303(1): 1 case
In re Est. of McCormick, 12 N.W.3d 802 (Neb. 2024). “We look first to Neb. Rev. Stat. § 30-2209 (23) (Reissue 2016), which defines “[i]ssue of a person” to include “all his or her lineal descendants of all generations, with the relationship of parent and child at each generation being determined by the definitions of child and…”
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