Nebraska Revised Statutes

Neb. Rev. Stat. § 30-2322 (2026)

Homestead allowance

✓ current as of July 2026
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A surviving spouse of a decedent who was domiciled in this state is entitled to a homestead allowance of seven thousand five hundred dollars for a decedent who dies before January 1, 2011, twenty thousand dollars for a decedent who dies on or after January 1, 2011, and before January 1, 2027, and twenty-five thousand dollars for a decedent who dies on or after January 1, 2027. If there is no surviving spouse, each minor child and each dependent child of the decedent is entitled to a homestead allowance amounting to the amount allowed for a surviving spouse divided by the number of minor and dependent children of the decedent. The homestead allowance is exempt from and has priority over all claims against the estate except for costs and expenses of administration. Homestead allowance is in addition to any share passing to the surviving spouse or minor or dependent child by the will of the decedent unless otherwise provided therein, by intestate succession or by way of elective share.

Notes of Decisions
Cited in 6 cases (1 in the last 5 years), 1997–2022 · leading case: Simons v. Simons, 978 N.W.2d 121 (Neb. 2022).
Simons v. Simons, 978 N.W.2d 121 (Neb. 2022). · cites it 2× “63 See Neb. Rev. Stat. § 30-2322 (Reissue 2016).”
In Re Est. of Chrisp, 759 N.W.2d 87 (Neb. 2009). · cites it 2× “[24] See Neb. Rev. Stat. §§ 30-2322 to 30-2324 (Reissue 1995 & Cum.”
In Re Est. of Potthoff, 733 N.W.2d 860 (Neb. 2007). · cites it 2× “It appears from the record that Elvira requested the statutory allowances and exemptions set forth in Neb. Rev. Stat. §§ 30-2322 through 30-2325 (Reissue 1995 & Cum.”
In Re Est. of Jakopovic, 622 N.W.2d 651 (Neb. 2001). · cites it 4× “In a separate petition, he requested the full amounts permitted under Neb. Rev. Stat. §§ 30-2322 through 30-2325 (Reissue 1995) for each of these allowances.”
Hanigan v. Trumble, 562 N.W.2d 526 (Neb. 1997). · cites it 2× “Without deciding these issues, we point out that Mary Jane may be entitled to claim a homestead allowance pursuant to Neb. Rev. Stat. § 30-2322 (Reissue 1995) or Neb.”
In Re Est. of Everhart, 783 N.W.2d 1 (Neb. Ct. App. 2010). · cites it 2× “Subsequently, Arlene filed a request for a homestead allowance pursuant to Neb.Rev.Stat. § 30-2322 (Reissue 2008) and a family allowance pursuant to Neb.”
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