Nebraska: Personal Property Memorandum Requirements

verified against the statute 2026-08-11 1 statute source

The short answer

Yes. Neb. Rev. Stat. § 30-2338 lets a will refer to a separate statement or list for eligible tangible personal property. The writing must be handwritten by or signed by the testator, describe the items and devisees with reasonable certainty, and ordinarily indicate the date of writing or signing. An undated writing can still qualify if it is the only such writing, is consistent with the others, or its date can be determined from its contents, circumstances, or other evidence.

Ask Ezel about your situation

This is the general rule in Nebraska. Ask about your specific facts and see which parts of current Nebraska law apply, with citations to the statutes.

Governing law and device recognizedYes—written statement or list under Neb. Rev. Stat. § 30-2338
Will reference requiredYes; the will must refer to the statement or list and may describe it as one to exist at the testator's death (§ 30-2338)
Eligible property and exclusionsTangible personal property not otherwise specifically disposed of; excludes money, debt evidence, title documents, securities, and trade-or-business property. No value cap (§ 30-2338)
Signature, handwriting, and dateHandwritten by or signed by testator; must indicate date of writing/signing unless it is the only writing, has no inconsistency, or its date is otherwise determinable (§ 30-2338)
Item and devisee identificationItems and devisees must be described with reasonable certainty (§ 30-2338)
Timing before or after the willMay be prepared before or after will execution and may have no significance apart from the testamentary disposition (§ 30-2338)
Alteration, replacement, and conflict priorityTestator may alter the writing; no newest-writing priority rule, but the date-and-inconsistency test governs admissibility of an undated writing (§ 30-2338)
Probate use, effect, and failure consequenceQualifying writing is admissible as evidence; an undated writing is not automatically excluded if a statutory savings route applies. No separate filing, delivery, or lapse rule (§ 30-2338)

Compare this rule across all 50 states + DC →

Requirements one by one

The will and eligible property

Neb. Rev. Stat. § 30-2338 permits a will to refer to a written statement or
list for tangible personal property that the will does not otherwise
specifically dispose of. The will may refer to a writing that will exist at the
testator's death.

The device excludes money, evidences of indebtedness, documents of title,
securities, and property used in trade or business. The section states no per-
item or aggregate value ceiling.

Execution, date evidence, and identification

The writing must either be in the testator's handwriting or be signed by the
testator. It also must describe the items and devisees with reasonable
certainty.

Nebraska ordinarily requires an indication of the date of writing or signing,
but it does not automatically reject every undated writing. In the absence of
an indicated date, the writing can still be admitted if it is the only such
writing, contains no inconsistency with another like writing, or its date can
be determined from its contents, extrinsic circumstances, or other evidence.

The section states no witness, notarization, or signature-placement condition
for the separate writing.

Timing and later alteration

The writing may be prepared before or after execution of the will, may be
altered after preparation, and may have no significance apart from its effect
on the will's disposition.

Section 30-2338 does not say that the newest writing controls. Date evidence
instead matters through the admissibility test, especially when undated
writings conflict. The section does not prescribe a special initialing or
re-signing method for each alteration.

Evidentiary effect

A writing that satisfies § 30-2338 is admissible as evidence of the intended
disposition. The undated-writing alternatives are savings routes, not merely
recommendations. The section states no separate probate filing or delivery
procedure and no lapse rule.

What trips people up

“Undated” does not always mean inadmissible. A single undated writing, an
undated writing that is consistent with the others, or one whose date can be
proved from other evidence may satisfy the statute.

The savings rule is not a blanket conflict-priority clause. Section 30-2338
does not say that the most recent list automatically revokes an earlier list or
overrides a specific gift in the will.

Common questions

Must the writing show a date?

Usually, but the statute supplies alternatives. Without an indicated date, the
writing may still qualify if it is the only such writing, contains no
inconsistency with another like writing, or its date can be determined from its
contents, circumstances, or other evidence.

Can the writing be created after the will is signed?

Yes. It may be prepared before or after execution of the will, and the will may
refer to one that will exist at the testator's death.

Can the writing be changed later?

Yes. The testator may alter it after preparation. The statute does not require
every alteration to be separately initialed, signed, or dated, but the complete
writing still must satisfy the execution, identification, and date-evidence
rules when offered.

Must witnesses or a notary sign?

No witness or notary condition appears in § 30-2338. The execution choices are
the testator's handwriting or signature.

Statutes and sources

  • Neb. Rev. Stat. § 30-2338 — will reference, property scope and
    exclusions, handwriting or signature, date and undated-writing alternatives,
    identification, timing, alteration, independent significance, and
    admissibility. Nebraska Legislature:
    https://nebraskalegislature.gov/laws/statutes.php?statute=30-2338 (accessed
    2026-08-11).

Source links

Every statute quoted above, linked, with the date we checked it.

Neb. Rev. Stat. § 30-2338 · accessed 2026-08-11
This page is general legal information about a will-referenced separate writing for tangible personal property, not legal, tax, valuation, title, firearms, marital-property, ownership, probate, or estate-planning advice about a particular will, writing, person, item, transfer, or estate. The device's availability and effect can depend on the will's exact reference, whether the will remains operative, the property's character and value, the writing's handwriting, signature placement and date, identification of items and recipients, later changes, competing writings, capacity, ownership, and post-death filing or proof. A writing that works in one state may fail in another, and it does not replace required title or transfer procedures. Verified against the cited official sources on the date shown; obtain prompt advice from a licensed estate-planning or probate attorney before preparing, changing, relying on, or administering a personal property memorandum.

Get the answer for your situation

You just read how Nebraska handles this in general. Ask your specific question and see which parts of current Nebraska law apply to your facts, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.