Estate Inventory and Appraisement Requirements in Nebraska

At a glance

Requirements one by one

The original inventory is filed within three months

Neb. Rev. Stat. § 30-2467 requires the personal representative to prepare and file the inventory within three months after appointment. A special administrator is excluded, as is a successor when the prior representative already discharged the duty. The section states no extension standard.

The inventory covers property the decedent owned at death. It lists the property with reasonable detail and gives each item's fair market value as of death plus the type and amount of any encumbrance.

Filing and requested copies are both mandatory

The representative files the original with the court and sends a copy to an interested person who requests it. Section 30-2467 does not make the initial copy automatic for every heir or devisee and does not prescribe the delivery method.

Sections 30-2467 to -2469 do not state a sealing, confidentiality, or redaction rule. They also do not prescribe a representative signature, verification, oath, notarization, or perjury declaration for the inventory.

Appraisers are optional for doubtful values

Under Neb. Rev. Stat. § 30-2468, the representative may employ a qualified and disinterested appraiser for an asset whose value may be subject to reasonable doubt. Different appraisers may handle different asset kinds. The inventory identifies each appraiser by name and address with the item or items appraised.

The section does not require an appraiser for every asset and does not prescribe an appraiser certificate, oath, signature, or separate filing deadline.

New property and misleading entries require a filed supplement

Neb. Rev. Stat. § 30-2469 applies when omitted property comes to the representative's knowledge or an original value or description proves erroneous or misleading. The supplementary inventory or appraisement gives the new or revised death-date market value or description and identifies appraisers or other data relied on, if any.

The representative files the supplement and furnishes copies or information to persons interested in the new information. Section 30-2469 states no separate deadline. Under § 30-2454(b), failure to perform a duty of office can support removal for cause; removal is not automatic merely because a deadline is missed.

What trips people up

Nebraska requires both filing and request-based delivery. The court receives the original even if no interested person requests a copy.

A doubtful value permits appraisal; it does not compel a universal appraisal. The representative chooses a qualified, disinterested appraiser under § 30-2468 and identifies that person with the appraised item.

A supplement has broader recipient wording. The initial copy goes to an interested person who requests it; the supplement goes, as copies or information, to persons interested in the new information.

Common questions

Must every beneficiary automatically receive the inventory?

No. Section 30-2467 makes the copy duty request-based for interested persons, although the original is still filed with the court.

Is a real-estate appraisal always required?

No. Section 30-2468 turns on reasonable doubt about value, not the category of property.

What if the inventory omits an asset?

Once it comes to the representative's knowledge, § 30-2469 requires a filed supplement showing its death-date market value and any appraiser or other data relied on.

Statutes and sources

• Neb. Rev. Stat. §§ 30-2467 to -2469 — initial inventory, three-month deadline, contents, filing, requested copies, optional appraisers, and supplements: https://nebraskalegislature.gov/laws/display_html.php?begin_section=30-2467&end_section=30-2469 (accessed 2026-08-10).
• Neb. Rev. Stat. § 30-2454(b) — removal cause, including failure to perform a duty of office: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2454 (accessed 2026-08-10).