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

Neb. Rev. Stat. § 77-2006 (2026)

Inheritance tax; rate; other transfers; exemption

✓ current as of July 2026
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(1) In all other cases the rate of tax shall be:

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

(b) For decedents dying on or after January 1, 2023, fifteen percent of the clear market value of the beneficial interests received by each person in excess of twenty-five 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 any tax. In addition, any interest passing to a person who is under twenty-two years of age shall not be subject to tax.

Notes of Decisions
Cited in 10 cases (1 in the last 5 years), 1938–2025 · leading case: Cnty. of Lancaster v. Policky, 550 N.W.2d 678 (Neb. 1996).
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Cnty. of Lancaster v. Policky, 550 N.W.2d 678 (Neb. 1996). · cites it 6× “The county court held that Policky should be taxed at the rate provided in Neb. Rev. Stat. § 77-2006 (Reissue 1990).”
Todd v. Cnty. of Box Butte, 99 N.W.2d 245 (Neb. 1959). · cites it 18× “1943, or in section 77-2006, R. R. S. 1943. The facts are not in dispute.”
In Re Thompson's Est., 99 N.W.2d 245 (Neb. 1959). · cites it 20× “1943, or in section 77-2006, R.R.S. 1943. The facts are not in dispute.”
In Re Est. of Kittenbrink, 264 N.W.2d 868 (Neb. 1978). · cites it 3× “” § 77-2006, R. R. S. 1943. If the appellant were taxed as a nephew related to the deceased by blood, under section 77-2005, R.”
Wondra v. Platte Valley State Bank & Trust Co., 230 N.W.2d 182 (Neb. 1975). · cites it 2× “1943, or whether she comes within the category described in section 77-2006, R. R. S. 1943. The second issue involves the construction of the will of the decedent and requires a determination as to which provision of the will describes the residuary estate of the testatrix upon…”
Nolan v. Klug, 279 N.W. 791 (Neb. 1938). · cites it 4× ““Section 77-2006, Comp. St. 1929, seems to be the only statutory provision dealing with the date for beginning and ending public sales of real estate for taxes.”
McPeek v. Scotts Bluff Cnty., 510 N.W.2d 488 (Neb. Ct. App. 1993). · cites it 2× “McPeek requested a refund of the tax assessed on his inheritance, according to Neb. Rev. Stat. § 77-2006 (Reissue 1990), which he paid as the result of a tentative tax determination in the estate of Quinn.”
Cnty. of Keith v. Triska, 95 N.W.2d 350 (Neb. 1959). “90, which sum is liable for inheritance taxes due plus interest from March 1, 1954, as provided by sections 77-2006 and 77-2010, R. R. S. 1943, after giving defendant credit for $3,670.”
In Re Pike's Est., 95 N.W.2d 350 (Neb. 1959). “90, which sum is liable for inheritance taxes due plus interest from March 1, 1954, as provided by sections 77-2006 and 77-2010, R.R.S.1943, after giving defendant credit for $3,670.”
In re Est. of Bort (Neb. Ct. App. 2025). “It argues that Garcia should have been classified as a “Class III beneficiary” and that he should pay the corresponding tax rate on Bort’s estate pursuant to § 77-2006 (18 percent tax rate). Brief for appellant at 16.”
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