Neb. Rev. Stat. » Chapter 30
Nebraska Revised Statutes

Neb. Rev. Stat. § 30-2467 (2026)

Duty of personal representative; inventory and appraisal

✓ current as of July 2026
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Within three months after appointment, a personal representative, who is not a special administrator or a successor to another representative who has previously discharged this duty, shall prepare and file an inventory of property owned by the decedent at the time of death, listing it with reasonable detail and indicating as to each listed item its fair market value as of the date of the decedent's death and the type and amount of any encumbrance that may exist with reference to any item.

The personal representative shall send a copy of the inventory to interested persons who request it and shall file the original of the inventory with the court.

Notes of Decisions
Cited in 6 cases, 1992–2018 · leading case: Gallagher v. Graham (In Re Est. of Graham), 301 Neb. 594 (Neb. 2018).
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Gallagher v. Graham (In Re Est. of Graham), 301 Neb. 594 (Neb. 2018). · cites it 2× “We cannot find that the county court's decision to decline sanctions in the form of attorney fees resulted in an outcome that was untenable and unfairly deprived the litigants of a substantial right or a just result.”
In re Est. of Graham, 301 Neb. 594 (Neb. 2018). · cites it 2× “She stated that it filled an entire hall- way closet. When she arrived at Graham’s attorney’s office to retrieve the figurines she was to inherit, some were broken while others were completely missing.”
In Re Est. of Seidler, 490 N.W.2d 453 (Neb. 1992). · cites it 3× “On January 11, 1989, the appellant moved the Box Butte County Court to remove his mother as personal representative of Seidler’s estate — in the event that she was found to have been validly appointed pursuant to her petition — on the grounds of “failure to file an inventory…”
In re Est. of Flemming (Neb. Ct. App. 2016). · cites it 3× “Neb. Rev. Stat. § 30-2467 (Reissue 2008).”
In re Est. of Murphy (Neb. Ct. App. 2014). “The trial court heard the testimony of Tasler, Murphy, Curtis, and Clemens regarding the personal property on the decedent’s real estate at or near the time of her death, including the large equipment Clemens referenced in her testimony. The trial court sustained Clemens’…”
In re Est. of Lorenz (Neb. Ct. App. 2014). “ystem V, Administration Series, Notes and Instructions to Nebraska Continuing Legal Education Forms 330 and 331 (Nebraska State Bar Association 2006), states, “Items marked by asterisk [including ‘Non-Probate Property subject to Nebraska inher­ itance tax’] on Forms 330…”
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