(1) In the case of a person described in subsection (2) of this section, the rate of tax shall be:
(a) For decedents dying prior to January 1, 2023, one percent of the clear market value of the property received by each person in excess of forty thousand dollars; and
(b) For decedents dying on or after January 1, 2023, one percent of the clear market value of the property received by each person in excess of one hundred thousand dollars.
(2) Persons subject to inheritance tax at the rate prescribed by this section are:
(a) A father, mother, grandfather, grandmother, brother, sister, son, daughter, child or children legally adopted as such in conformity with the laws of the state where adopted;
(b) Any lineal descendant;
(c) Any lineal descendant legally adopted as such in conformity with the laws of the state where adopted;
(d) Any person to whom the deceased for not less than ten years prior to death stood in the acknowledged relation of a parent;
(e) Any lineal descendant of a person described in subdivision (d) of this subsection;
(f) Any lineal descendant of a person described in subdivision (d) of this subsection legally adopted as such in conformity with the laws of the state where adopted; and
(g) The spouse or surviving spouse of any person described in subdivisions (a) through (f) of this subsection.
(3) Any interest in property, including any interest acquired in the manner set forth in section 77-2002, which may be valued at a sum less than or equal to the applicable exempt amount under subsection (1) of this section shall not be subject to tax. In addition, the homestead allowance, exempt property, and family maintenance allowance shall not be subject to tax. Interests passing to the surviving spouse by will, in the manner set forth in section 77-2002, or in any other manner shall not be subject to tax. Any interest passing to a person described in subsection (2) of this section who is under twenty-two years of age shall not be subject to tax.
Notes of Decisions
Voss v. State (In Re Est. of Hasterlik), 299 Neb. 630 (Neb. 2018).
· cites it 8× “Hasterlik, deceased, appeals from the county court's determination that she, as an individual beneficiary, did not qualify for preferential inheritance tax treatment under Neb. Rev. Stat. § 77-2004 (Reissue 2009).”
Cnty. of Lancaster v. Policky, 550 N.W.2d 678 (Neb. 1996).
· cites it 30× “On appeal, the district court reversed, finding that Policky should be taxed at the lower rate provided in Neb. Rev. Stat. § 77-2004 (Reissue 1990).”
Cnty. of Lancaster v. Union Bank & Trust Co., 615 N.W.2d 481 (Neb. 2000).
· cites it 19× “§ 77-2005 (Reissue 1996), Cordell sought to be taxed at the lower rate provided for in Neb. Rev. Stat. § 77-2004 (Reissue 1996), claiming that the testator for not less than 10 years before her death stood in an acknowledged relationship of a parent to Cordell.”
Dickerson v. Cnty. of Adams, 571 N.W.2d 269 (Neb. 1997).
· cites it 10× “See Neb.Rev.Stat. § 77-2004 (Reissue 1996). TAXABLE TRANSFER Having determined that the property was subject to tax at the husband's death, we now look to see whether inheritance tax on the property for which the wife held a general power of appointment was properly assessed at…”
Morse v. Dakota Cnty., 486 N.W.2d 195 (Neb. 1992).
· cites it 11× “Neb. Rev. Stat. § 77-2004 (Reissue 1990) provides in pertinent part: In the case of a .”
Todd v. Cnty. of Box Butte, 99 N.W.2d 245 (Neb. 1959).
· cites it 14× “This appeal presents the question of whether an inheritance tax is payable under the rates provided in section 77-2004, R. R. S. 1943, or in section 77-2006, R.”
Tyler v. Iowa Dep't of Revenue, 904 N.W.2d 162 (Iowa 2017).
· cites it 2× “” See Neb. Rev. Stat. Ann. § 77-2004 . The department contends that Paula and Mark are not “similarly situated”, as compared with stepchildren whose natural parent has not been divorced from the stepparent.”
In re Est. of Lofgreen, 981 N.W.2d 585 (Neb. 2022).
· cites it 7× “Whether a transfer is subject to inheritance tax under Neb. Rev. Stat. §§ 77-2004 to 77-2006 (Reissue 2018) depends on extrinsic evidence and the surrounding circumstances rather than the language of the conveying document.”
Cnty. of Richardson v. Stalder, 31 N.W.2d 745 (Neb. 1948).
· cites it 6× “This is an appeal from a judgment of the district court for Richardson County allowing the exemption of $10,000 in the assessment of an inheritance tax as provided in section 77-2004, R. S. 1943. The evidence shows that Hattie L.”
Cnty. of Douglas v. Muchemore, 560 N.W.2d 477 (Neb. 1997).
· cites it 2× “Neb. Rev. Stat. § 77-2004 (Reissue 1996) provides, in relevant part, that “[interests passing to the surviving spouse by will.”
In Re Est. of Malloy, 736 N.W.2d 399 (Neb. Ct. App. 2007).
· cites it 18× “As part of an amended petition for determination of inheritance tax, although Welsh would ordinarily be subject to taxation in accordance with Neb. Rev. Stat. § 77-2005 (Reissue 2003), Welsh sought to be taxed at the lower rate provided for in Neb.”
In Re Straka, 736 N.W.2d 406 (Neb. Ct. App. 2007).
· cites it 14× “The *409 county court found that Mary Ann failed to provide evidence showing the necessary parental relationship existed between testator Leo Straka and Mary Ann and determined that Mary Ann did not qualify for preferential tax treatment under Neb.Rev. Stat. § 77-2004 (Reissue…”
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