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

Neb. Rev. Stat. § 30-2486 (2026)

Manner of presentation of claims

✓ current as of July 2026
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Claims against a decedent's estate may be presented as follows:

(1) The claimant may file a written statement of the claim, in the form prescribed by rule, with the clerk of the court. The claim is deemed presented on the filing of the claim with the court. If a claim is not yet due, the date when it will become due shall be stated. If the claim is contingent or unliquidated, the nature of the uncertainty shall be stated. If the claim is secured, the security shall be described. Failure to describe correctly the security, the nature of any uncertainty, and the due date of a claim not yet due does not invalidate the presentation made.

(2) The claimant may commence a proceeding against the personal representative in any court which has subject matter jurisdiction and the personal representative may be subjected to jurisdiction, to obtain payment of his or her claim against the estate, but the commencement of the proceeding must occur within the time limited for presenting the claim. No presentation of claim is required in regard to matters claimed in proceedings against the decedent which were pending at the time of his or her death.

(3) If a claim is presented under subsection (1), no proceeding thereon may be commenced more than sixty days after the personal representative has mailed a notice of disallowance; but, in the case of a claim which is not presently due or which is contingent or unliquidated, the personal representative may consent to an extension of the sixty-day period, or to avoid injustice the court, on petition, may order an extension of the sixty-day period, but in no event shall the extension run beyond the applicable statute of limitations.

Notes of Decisions
Cited in 34 cases (7 in the last 5 years), 1983–2025 · leading case: JR Simplot Co. v. Jelinek, 748 N.W.2d 17 (Neb. 2008).
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JR Simplot Co. v. Jelinek, 748 N.W.2d 17 (Neb. 2008). · cites it 19× “However, if the claim was not for administration expenses, we are presented with the question of whether Simplot's "Demand for Notice" or, alternatively, the filing of this suit in district court, operated as a timely claim under Neb.Rev.Stat. § 30-2486 (Reissue 1995). FACTS The…”
Baumgart v. O'Sullivan (In Re Est. of Karmazin), 299 Neb. 315 (Neb. 2018). · cites it 6× “8 See, generally, § 30-2485 and Neb. Rev. Stat. §§ 30-2486 and 30-2488 (Reissue 2016).”
Eagle Partners, L.L.C. v. Rook, 301 Neb. 947 (Neb. 2018). · cites it 7× “Keller disputes that its claim is governed by § 30-2482, and instead argues this claim arises under Neb. Rev. Stat. § 30-2486 (Reissue 2016) : Claims against a decedent's estate may be presented as follows: (1) The claimant may file a written statement of the claim, in the form…”
Holdrege Coop. Ass'n v. Wilson, 463 N.W.2d 312 (Neb. 1990). · cites it 16× “As to claims presented in the manner described in section 30-2486 within the time limit prescribed in section 30-2485, the personal representative may mail a notice to any claimant stating that the claim has been disallowed.”
In re Est. of Lakin, 310 Neb. 271 (Neb. 2021). · cites it 8× “(b) Filing of Claim Neb. Rev. Stat. § 30-2486 (Reissue 2016) sets forth two ways in which a claim against an estate may be presented.”
Johnson v. Nelson, 290 Neb. 703 (Neb. 2015). · cites it 6× “Under Neb. Rev. Stat. § 30-2486 (Reissue 2008), claims against a decedent’s estate may be presented either by filing a written statement with the clerk of the court29 or by commencing an action against the personal representative in any court having subject mat- ter jurisdiction…”
Sparks v. Mach, 993 N.W.2d 119 (Neb. 2023). · cites it 20× “The Nebraska Probate Code provides two methods of presenting a claim against a decedent’s estate: Under Neb. Rev. Stat. § 30-2486 (1) (Reissue 2016), a claim can be presented by filing a written statement thereof with the clerk of the probate court, or under § 30-2486(2), a…”
In Re Est. of Dickie, 623 N.W.2d 666 (Neb. 2001). · cites it 9× “Under Neb. Rev. Stat. § 30-2486 (Reissue 1995), there are two ways in which claims may be brought against a decedent’s estate.”
Kerrigan & Line v. Foote, 558 N.W.2d 837 (Neb. Ct. App. 1997). · cites it 8× “Kerrigan & Line filed its claim for legal services in the county court for Dodge County in the manner prescribed in Neb.Rev.Stat. § 30-2486 (Reissue 1995) within the time limit prescribed in Neb.”
Kerrigan & Line v. Lange, 571 N.W.2d 76 (Neb. 1997). · cites it 7× “The burden of proof in a review under § 30-2482 is different from the burden of proof in the claim filed by the partnership, which was filed pursuant to Neb. Rev. Stat. § 30-2486 (Reissue 1995), the probate claims procedure.”
In Re Est. of Cooper, 746 N.W.2d 653 (Neb. 2008). · cites it 17× “Given the purpose of the statement of claim, First Tennessee argues that the statement of claim can be filed by a claimant or a representative of the claimant without the assistance of counsel and that such a filing does not constitute the practice of law and does not violate §…”
MacH v. Schmer, 550 N.W.2d 385 (Neb. Ct. App. 1996). · cites it 6× “(i) Presentation of Claims The Nebraska Probate Code at the time this action was commenced provided two methods of presenting a claim against a decedent’s estate: Under Neb. Rev. Stat. § 30-2486 (1) (Reissue 1995), a claim could be presented by filing a written statement of…”
Show all 34 citing cases →
— Neb. Rev. Stat. § 30-2486(1) — 15 cases
JR Simplot Co. v. Jelinek, 748 N.W.2d 17 (Neb. 2008). “However, if the claim was not for administration expenses, we are presented with the question of whether Simplot's "Demand for Notice" or, alternatively, the filing of this suit in district court, operated as a timely claim under Neb.Rev.Stat. § 30-2486 (Reissue 1995). FACTS The…”
Baumgart v. O'Sullivan (In Re Est. of Karmazin), 299 Neb. 315 (Neb. 2018). “8 See, generally, § 30-2485 and Neb. Rev. Stat. §§ 30-2486 and 30-2488 (Reissue 2016).”
Eagle Partners, L.L.C. v. Rook, 301 Neb. 947 (Neb. 2018). “Keller disputes that its claim is governed by § 30-2482, and instead argues this claim arises under Neb. Rev. Stat. § 30-2486 (Reissue 2016) : Claims against a decedent's estate may be presented as follows: (1) The claimant may file a written statement of the claim, in the form…”
Holdrege Coop. Ass'n v. Wilson, 463 N.W.2d 312 (Neb. 1990). “As to claims presented in the manner described in section 30-2486 within the time limit prescribed in section 30-2485, the personal representative may mail a notice to any claimant stating that the claim has been disallowed.”
Kerrigan & Line v. Foote, 558 N.W.2d 837 (Neb. Ct. App. 1997). “Kerrigan & Line filed its claim for legal services in the county court for Dodge County in the manner prescribed in Neb.Rev.Stat. § 30-2486 (Reissue 1995) within the time limit prescribed in Neb.”
— Neb. Rev. Stat. § 30-2486(2) — 12 cases
JR Simplot Co. v. Jelinek, 748 N.W.2d 17 (Neb. 2008). “However, if the claim was not for administration expenses, we are presented with the question of whether Simplot's "Demand for Notice" or, alternatively, the filing of this suit in district court, operated as a timely claim under Neb.Rev.Stat. § 30-2486 (Reissue 1995). FACTS The…”
Holdrege Coop. Ass'n v. Wilson, 463 N.W.2d 312 (Neb. 1990). “As to claims presented in the manner described in section 30-2486 within the time limit prescribed in section 30-2485, the personal representative may mail a notice to any claimant stating that the claim has been disallowed.”
MacH v. Schmer, 550 N.W.2d 385 (Neb. Ct. App. 1996). “(i) Presentation of Claims The Nebraska Probate Code at the time this action was commenced provided two methods of presenting a claim against a decedent’s estate: Under Neb. Rev. Stat. § 30-2486 (1) (Reissue 1995), a claim could be presented by filing a written statement of…”
In re Est. of Lakin, 310 Neb. 271 (Neb. 2021). “(b) Filing of Claim Neb. Rev. Stat. § 30-2486 (Reissue 2016) sets forth two ways in which a claim against an estate may be presented.”
Sparks v. Mach, 993 N.W.2d 119 (Neb. 2023). “The Nebraska Probate Code provides two methods of presenting a claim against a decedent’s estate: Under Neb. Rev. Stat. § 30-2486 (1) (Reissue 2016), a claim can be presented by filing a written statement thereof with the clerk of the probate court, or under § 30-2486(2), a…”
— Neb. Rev. Stat. § 30-2486(3) — 8 cases
Eagle Partners, L.L.C. v. Rook, 301 Neb. 947 (Neb. 2018). “Keller disputes that its claim is governed by § 30-2482, and instead argues this claim arises under Neb. Rev. Stat. § 30-2486 (Reissue 2016) : Claims against a decedent's estate may be presented as follows: (1) The claimant may file a written statement of the claim, in the form…”
Holdrege Coop. Ass'n v. Wilson, 463 N.W.2d 312 (Neb. 1990). “As to claims presented in the manner described in section 30-2486 within the time limit prescribed in section 30-2485, the personal representative may mail a notice to any claimant stating that the claim has been disallowed.”
Johnson v. Nelson, 290 Neb. 703 (Neb. 2015). “Under Neb. Rev. Stat. § 30-2486 (Reissue 2008), claims against a decedent’s estate may be presented either by filing a written statement with the clerk of the court29 or by commencing an action against the personal representative in any court having subject mat- ter jurisdiction…”
In Re Est. of Dickie, 623 N.W.2d 666 (Neb. 2001). “Under Neb. Rev. Stat. § 30-2486 (Reissue 1995), there are two ways in which claims may be brought against a decedent’s estate.”
Sparks v. Mach, 993 N.W.2d 119 (Neb. 2023). “The Nebraska Probate Code provides two methods of presenting a claim against a decedent’s estate: Under Neb. Rev. Stat. § 30-2486 (1) (Reissue 2016), a claim can be presented by filing a written statement thereof with the clerk of the probate court, or under § 30-2486(2), a…”
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