Neb. Rev. Stat. » Chapter 77
Nebraska Revised Statutes

Neb. Rev. Stat. § 77-2005 (2026)

Inheritance tax; rate; transfer to remote relatives; exemption

✓ current as of July 2026
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(1) In the case of an uncle, aunt, niece, or nephew related to the deceased by blood or legal adoption, or other lineal descendant of the same, or the spouse or surviving spouse of any of such persons, the rate of tax shall be:

(a) For decedents dying prior to January 1, 2023, thirteen percent of the clear market value of the property received by each person in excess of fifteen thousand dollars; and

(b) For decedents dying on or after January 1, 2023, eleven percent of the clear market value of the property received by each person in excess of forty thousand dollars.

(2) If the clear market value of the beneficial interest is less than or equal to the applicable exempt amount under subsection (1) of this section, it shall not be subject to tax. In addition, any interest passing to a person described in subsection (1) of this section who is under twenty-two years of age shall not be subject to tax.

Notes of Decisions
Cited in 15 cases (1 in the last 5 years), 1959–2025 · leading case: Cnty. of Lancaster v. Union Bank & Trust Co., 615 N.W.2d 481 (Neb. 2000).
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Cnty. of Lancaster v. Union Bank & Trust Co., 615 N.W.2d 481 (Neb. 2000). · cites it 4× “Although the testator and Cordell were great-aunt and great-nephew, and therefore potentially subject to taxation in accordance with Neb. Rev. Stat. § 77-2005 (Reissue 1996), Cordell sought to be taxed at the lower rate provided for in Neb.”
In Re Est. of Kittenbrink, 264 N.W.2d 868 (Neb. 1978). · cites it 6× “At the time of the death of the testator, the inheritance tax statute, sections 77-2005 and 77-2006, R. R. S. 1943, provided as follows: “In the case of an uncle, aunt, niece, or nephew related to the deceased by blood or legal adoption, or other lineal descendant of the same,…”
Cnty. of Douglas v. Muchemore, 560 N.W.2d 477 (Neb. 1997). · cites it 2× “See Neb. Rev. Stat. § 77-2005 (Reissue 1996).”
Todd v. Cnty. of Box Butte, 99 N.W.2d 245 (Neb. 1959). · cites it 7× “) Section 77-2005, R. R. S. 1943, provides in part: “In the case of an uncle, aunt, niece, or nephew related to the deceased by blood or legal adoption, or other lineal descendant of the same, * * Section.”
Cnty. of Lancaster v. Policky, 550 N.W.2d 678 (Neb. 1996). · cites it 2× “However, if a taxpayer does not fit within the ambit of § 77-2004 or within Neb. Rev. Stat. § 77-2005 (Reissue 1990), which section is not relevant to the present case, the taxpayer’s inheritance is taxed pursuant to § 77-2006 at a progressive rate of 6 to 18 percent.”
Morse v. Dakota Cnty., 486 N.W.2d 195 (Neb. 1992). · cites it 4× “Neb. Rev. Stat. § 77-2005 (Reissue 1990) declares: In the case of an uncle, aunt, niece, or nephew related to the deceased by blood or legal adoption, or other lineal descendant of the same, or the spouse or surviving spouse of any of such persons, the rate of tax shall be six…”
Cnty. of Douglas v. Parks, 516 N.W.2d 586 (Neb. 1994). · cites it 6× “The County of Douglas contends that Parks is not the acknowledged son of the decedent and that his inheritance should be taxed on his basis as a great-nephew, pursuant to Neb. Rev. Stat. § 77-2005 (Reissue 1990).”
In Re Thompson's Est., 99 N.W.2d 245 (Neb. 1959). · cites it 7× “) Section 77-2005, R.R.S.1943, provides in part: "In the case of an uncle, aunt, niece, or nephew related to the deceased by blood or legal adoption, or other lineal descendant of the same, * * *.”
In Re Est. of Malloy, 736 N.W.2d 399 (Neb. Ct. App. 2007). · cites it 4× “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 2× “Conversely, Neb.Rev.Stat. § 77-2005 (Reissue 2003) provides: In the case of an uncle, aunt, niece, or nephew related to the deceased by blood or legal adoption, or other lineal descendant of the same, or the spouse or surviving spouse of any of such persons, the rate of tax…”
In re Est. of Shell, 290 Neb. 791 (Neb. 2015). “9 See § 77-2005. 10 Neb. Rev. Stat. § 77-2011 (Reissue 2009).”
State v. Kennedy, 736 N.W.2d 406 (Neb. Ct. App. 2007). · cites it 2× “Conversely, Neb. Rev. Stat. § 77-2005 (Reissue 2003) provides: In the case of an uncle, aunt, niece, or nephew related to the deceased by blood or legal adoption, or other lineal descendant of the same, or the spouse or surviving spouse of any of such persons, the rate of tax…”
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