Nebraska Revised Statutes

Neb. Rev. Stat. § 45-103 (2026)

Interest; judgments; decrees; rate; exceptions

✓ current as of July 2026
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For decrees and judgments rendered before July 20, 2002, interest on decrees and judgments for the payment of money shall be fixed at a rate equal to one percentage point above the bond equivalent yield, as published by the Secretary of the Treasury of the United States, of the average accepted auction price for the last auction of fifty-two-week United States Treasury bills in effect on the date of entry of the judgment. For decrees and judgments rendered on and after July 20, 2002, interest on decrees and judgments for the payment of money shall be fixed at a rate equal to two percentage points above the bond investment yield, as published by the Secretary of the Treasury of the United States, of the average accepted auction price for the first auction of each annual quarter of the twenty-six-week United States Treasury bills in effect on the date of entry of the judgment. The State Court Administrator shall distribute notice of such rate and any changes to it to all Nebraska judges to be in effect two weeks after the date the auction price is published by the Secretary of the Treasury of the United States. This interest rate shall not apply to:

(1) An action in which the interest rate is specifically provided by law; or

(2) An action founded upon an oral or written contract in which the parties have agreed to a rate of interest other than that specified in this section.

Notes of Decisions
Cited in 57 cases (9 in the last 5 years), 1932–2025 · leading case: Weyh v. Gottsch, 303 Neb. 280 (Neb. 2019).
Weyh v. Gottsch, 303 Neb. 280 (Neb. 2019). · cites it 5× “298 merely updated the rate of "interest on all decrees and judgments" in Neb. Rev. Stat. § 45-103 (Reissue 1984). In other words, the original bill related only to the rate of postjudgment interest.”
Folgers Architects Ltd. v. Kerns, 633 N.W.2d 114 (Neb. 2001). · cites it 12× “The Court of Appeals held that the district court’s award of prejudgment interest was improper because FAL failed to comply with the statutory requirements of Neb. Rev. Stat. § 45-103 (Reissue 1998). (b) Issues Raised by FAL’s Cross-Appeal FAL raised three issues on cross-appeal…”
Thiltges v. Thiltges, 527 N.W.2d 853 (Neb. 1995). · cites it 6× “We now address the question of whether the marital estate was, in fact, evenly divided when the present value of the deferred property settlement is considered.”
Welch v. Welch, 519 N.W.2d 262 (Neb. 1994). · cites it 6× “Under the amended statute, interest accrues at the rate specified by Neb. Rev. Stat. § 45-103 (Reissue 1988), which prescribes a fluctuating rate related to certain bond yields.”
Robertson v. Jacobs Cattle Co., 830 N.W.2d 191 (Neb. 2013). · cites it 3× “859 Neb. Rev. Stat. § 45-103 (Reissue 2010) is the source of the district court’s “judgment interest rate.”
Grace v. Grace, 380 N.W.2d 280 (Neb. 1986). · cites it 4× “Grace is awarded the sum of $100,000 as division of property under the particular facts of this case.”
Ferry v. Ferry, 271 N.W.2d 450 (Neb. 1978). · cites it 6× “Defendant contends that she should also receive interest prior to that date pursuant to section 45-103, R. R. S. 1943. That statute provides for interest “on all judgments and decrees for the payment of money from the date of rendition thereof.”
Koterzina v. Copple Chevrolet, Inc., 542 N.W.2d 696 (Neb. 1996). · cites it 8× “The district court held that interest was due under Neb.Rev.Stat. § 45-103 (Reissue 1993), the general judgment statute, and under Neb.”
Cent. Constr. Co. v. Blanchard, 141 N.W.2d 416 (Neb. 1966). · cites it 24× “1943, is a special statute governing usurious contracts and judgments to be entered thereon, and takes precedence over the general statute providing for interest on judgments, section 45-103, R.R.S.1943, in cases where usury is established.”
Klinginsmith v. Wichmann, 567 N.W.2d 172 (Neb. 1997). · cites it 4× “2d 853 (1995), the Court of Appeals identified that Nebraska’s statute which provides for interest on judgments, Neb. Rev. Stat. § 45-103 (Reissue 1993), requires that when a judgment is to be paid in installments, interest begins to accrue on an individual installment only from…”
Bituminous Cas. Corp. v. Deyle, 451 N.W.2d 910 (Neb. 1990). · cites it 4× “See, Neb.Rev.Stat. §§ 45-103 (interest on judgments and decrees) and 45-103.”
McGill Restoration v. Lion Place Condo. Assn., 309 Neb. 202 (Neb. 2021). · cites it 2× “67 All three of these statutory provi- sions establish different criteria for the recovery of prejudg- ment interest, and none makes the recovery of prejudgment interest contingent on proof of another.”
— Neb. Rev. Stat. § 45-103(2) — 2 cases
Folgers Architects Ltd. v. Kerns, 633 N.W.2d 114 (Neb. 2001). “The Court of Appeals held that the district court’s award of prejudgment interest was improper because FAL failed to comply with the statutory requirements of Neb. Rev. Stat. § 45-103 (Reissue 1998). (b) Issues Raised by FAL’s Cross-Appeal FAL raised three issues on cross-appeal…”
Herink v. Bluestem Energy Solutions, 999 N.W.2d 147 (Neb. Ct. App. 2023).
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