The Nebraska Inventory and Appraisement of the Estate is the court document a personal representative files to list everything the person who died owned, along with the fair market value of each item as of the date of death. It is required under Neb. Rev. Stat. § 30-2467, and it must be filed with the county court within three months after the personal representative is appointed.
This form turns a private list of belongings into an official record the court, the heirs, and the creditors all rely on. If the values are wrong, the property is missed, or the deadline passes, the personal representative can face a court order, a surcharge, or even removal, so getting it right the first time protects both the estate and the person filing it. Nebraska county courts handle several thousand probate estates each year, and the inventory is one of the first filings that gets reviewed for accuracy.
Here is what you will learn in this guide:
- 📋 What the inventory does, who must file it, and which statute and court rule control it
- 🗂️ Every document and number you must gather before you open the form
- ✍️ A line-by-line walkthrough of each section, with sample entries and the mistakes to dodge
- 👨👩👧 Three full filled-out examples that follow real families through the whole form
- ⚖️ How to file by mail, in person, or through eFiling, plus what happens after the court gets it
What the Form Is and Who Must File It
The Inventory and Appraisement of the Estate is a sworn list of the decedent’s property and its value at death. Nebraska does not use one statewide “CC” inventory form for decedents’ estates the way it does for guardianships, so most personal representatives either use the inventory template their county court provides or prepare a typed inventory that tracks the language of Neb. Rev. Stat. § 30-2467. Either way, the content the court expects is the same: a detailed list of each asset, its fair market value as of the date of death, and the amount of any debt tied to that asset.
The person who must file it is the personal representative, also called the executor or administrator. This is the individual named in the will or appointed by the county court when there is no will. A special administrator does not have to file it, and a successor representative does not have to repeat it if the prior representative already filed one.
The form solves a clear problem: it tells the court and the heirs exactly what is in the estate so nothing can be quietly hidden, lost, or undervalued. The county court that issued the Letters of appointment is the agency that receives it. The deadline is three months from appointment, and the penalty for missing it can be a show-cause order, removal as personal representative, or personal liability for losses the estate suffers because of the delay. Each of these pieces connects: the statute creates the duty, the court enforces the deadline, and the heirs use the filed inventory to check the representative’s honesty.
A common misconception is that the inventory is just a tax form. It is not. It is a probate accountability document. The estate may still owe a separate Nebraska inheritance tax and, for large estates, a federal estate tax, but those are different filings with different deadlines.
Before You Start: Documents and Information You Need
Gathering your paperwork first makes the inventory faster and far more accurate. The inventory must show fair market value as of the date of death, so you need records that prove what each asset was worth on that exact day, not today. Pull these items together before you write anything down.
- Letters of Personal Representative. This proves you have authority to act and shows your appointment date, which starts the three-month clock. Without it, you cannot show the court the deadline you are working against.
- The death certificate. It sets the valuation date for every asset. If you use the wrong date, every value on the form can be challenged.
- Bank and credit union statements covering the date of death. These give you the exact account balances. Estimating instead of using the statement is a common cause of corrections.
- Brokerage and retirement account statements. Stocks, bonds, and funds must be valued at the date of death, and brokerage statements give you the closing figures. Missing one account means an incomplete inventory.
- Vehicle titles and a value lookup. You need the make, model, year, and date-of-death value. Without the title you may misstate ownership.
- Real estate deeds and the legal description. The legal description comes from the deed or the county Register of Deeds, not the street address alone. A missing legal description can hold up later transfers.
- A recent property appraisal or county assessed value. Real estate and unusual assets often need an appraiser, and you must list that appraiser on the inventory. No supporting value invites an objection.
- A list of debts and liens tied to assets. The form asks for encumbrances, so you need mortgage payoff figures and lien amounts as of death. Leaving these off overstates the estate’s true value.
If any item is missing, write down what you have and keep working. You can file a supplementary inventory later under Neb. Rev. Stat. § 30-2469 if something turns up after you file.
Where to Get the Form and How to Access It
Start with the Nebraska Judicial Branch estates self-help page, which collects the probate statutes and points to the county court forms. Because decedent-estate inventories are not standardized into a single statewide fill-in PDF, the most reliable approach is to call or visit the clerk of the county court where the estate is open and ask for their inventory format. Many Nebraska county courts hand applicants a packet when Letters are issued, and that packet usually includes an inventory template.
If your county does not supply a template, you may prepare your own inventory on plain paper or in a word processor, as long as it lists each asset, its fair market value as of the date of death, and any encumbrance, exactly as Neb. Rev. Stat. § 30-2467 requires. Title the document “Inventory and Appraisement of the Estate,” add the case caption, and match the county and case number printed on your Letters.
You can also access the official statutes that control the form’s content directly: the inventory duty in § 30-2467, the appraiser rule in § 30-2468, and the supplementary inventory rule in § 30-2469. Reading these once before you fill out the form keeps your entries lined up with the law. If you have a probate attorney, they will usually supply a polished inventory format that already follows these statutes.
Step-by-Step: How to Fill Out the Inventory and Appraisement Line by Line
Work through the form from the top down, in the order the items appear. Below, each part of the inventory gets its own subsection. Use the exact field labels your county template prints, and where you build your own, use the headings shown here so the court can follow your list.
Caption: County, Case Number, and Estate Name
The caption is the heading block at the top of the inventory. It asks for the county court, the case number, and the name of the estate (the decedent).
To complete it, copy the county, case number, and estate name directly from your Letters of Personal Representative so every word matches. Write the estate name as In the Matter of the Estate of John Robert Miller, Deceased, and enter the case number exactly, such as PR 24-118.
For example, Susan Miller opens the estate of her late father and writes In the County Court of Lancaster County, Nebraska, Case No. PR 24-118, and Estate of John Robert Miller, Deceased.
A nuance comes up when the decedent used more than one name. If the deceased was known as both “John R. Miller” and “Jack Miller,” use the legal name from the death certificate and Letters, and you can add “also known as” if your other documents use a different name.
A common mistake here is using a different case number or a slightly different name than the Letters show. The direct consequence is that the clerk may reject the filing or fail to attach it to the correct case, which wastes days you do not have on a three-month deadline.
A misconception is that the caption is just a formality. In truth, it is how the court matches your inventory to the open file, so an error here can stall the entire estate.
Section 1: Personal Property (Cash, Accounts, and Securities)
This section asks you to list the decedent’s money and financial accounts, including checking, savings, certificates of deposit, stocks, bonds, and other securities.
To answer it, list each account by the financial institution name, the type of account, and only the last four digits of the account number, then enter the balance as of the date of death. For securities, attach a list of brokerage firms and the date-of-death value of each holding. Format dollar values cleanly, such as $12,480.55.
For example, Susan lists First Nebraska Bank, checking, ending 4417, $3,210.00 and First Nebraska Bank, savings, ending 9920, $18,750.00.
A nuance involves interest and dividends that posted right around the death date. Use the balance on the actual date of death, and let later interest show up in your accounting, not the inventory.
A common mistake is writing the full account number on the form. The direct consequence is exposing private financial data in a public court record, so always show only the last four digits.
A misconception is that small accounts can be skipped. Every account belongs on the inventory, because leaving even a small one off makes your sworn list incomplete.
Section 1 (Continued): Vehicles, Household Goods, and Other Personal Property
This part asks for tangible personal property the decedent owned, such as vehicles, household goods and furnishings, and any other items of value.
To answer it, describe each item briefly and give its fair market value as of the date of death. Group ordinary household goods into one reasonable lump sum, but list titled or valuable items separately. Write a vehicle as 2018 Toyota Camry, VIN ending 3389, $16,500.
For example, Susan enters Household goods and furnishings, $4,000 and 2018 Toyota Camry, $16,500 on separate lines.
A nuance comes up with collectibles, jewelry, firearms, or art. These often need an appraiser because their value is open to reasonable doubt, and you will name that appraiser later on the form.
A common mistake is guessing a vehicle’s value instead of checking a date-of-death valuation. The direct consequence is an over- or under-valued estate that an heir can challenge, forcing a corrected inventory.
A misconception is that everyday furniture must be itemized piece by piece. A fair lump-sum estimate for ordinary household goods is acceptable, as long as it is honest.
Section 2: Jointly Held Property and Non-Probate Assets
This section asks about property the decedent held jointly with someone else, such as a joint bank account or a home owned in joint tenancy.
To answer it, list the type of property, the name of the co-owner (“with whom”), and the present value. Many jointly held assets pass outside probate, so check your county’s instructions or ask the clerk whether a given joint asset belongs on the probate inventory or should be noted separately. Write an entry as Joint checking with Susan Miller, ending 2210, $5,400.
For example, Susan notes a joint savings account with her father, ending 2210, $5,400, that passed to her automatically and flags it as a non-probate, joint-tenancy asset.
A nuance involves assets with named beneficiaries, like life insurance and “payable on death” accounts. These usually pass outside probate, but courts still want them disclosed so the full picture is clear.
A common mistake is lumping joint and solely owned assets together. The direct consequence is a confusing inventory that overstates the probate estate and can trigger objections from heirs or creditors.
A misconception is that joint property never has to be mentioned. Even when it passes outside probate, listing it in the right place keeps your inventory honest and complete.
Section 3: Real Property (Real Estate)
This section asks whether the decedent owned or had an interest in real estate, and if so, the location, legal description, and value.
To answer it, mark “Yes,” then enter the property’s street address, its full legal description, and its fair market value as of the date of death. Get the legal description from the deed or the county Register of Deeds, not just the mailing address. Write it as 1420 Elm Street, Lincoln, NE; Lot 7, Block 3, Original Town of Lincoln; $245,000.
For example, Susan lists her father’s home at 1420 Elm Street, Lincoln, NE, copies the legal description from the deed, and enters $245,000 based on a recent appraisal.
A nuance comes up with long legal descriptions or multiple parcels. Reference the location on the form and attach the full legal description on a separate page if it does not fit.
A common mistake is entering only the street address with no legal description. The direct consequence is that later sale or transfer of the property can be delayed because the record is incomplete.
A misconception is that the county assessed value is the same as fair market value. It is often close but not identical, so use a date-of-death market value, supported by an appraisal when the value is in doubt.
Section 4: Encumbrances, Mortgages, and Liens
This part asks for the debts attached to specific assets, such as a mortgage on the house or a loan on the car.
To answer it, list each encumbrance next to or beneath the asset it affects, showing the type of debt and the balance owed as of the date of death. The statute specifically requires the “type and amount of any encumbrance.” Write it as Mortgage on 1420 Elm Street, balance $88,300 as of date of death.
For example, Susan records a mortgage balance of $88,300 tied to the Elm Street home and a $2,100 auto loan on the Camry.
A nuance involves debts that are not tied to a specific asset, such as credit cards. Those are handled later as creditor claims, not as encumbrances on the inventory itself.
A common mistake is listing assets at full value and ignoring the loans against them. The direct consequence is an inflated estate value that can raise inheritance tax estimates and alarm the heirs unnecessarily.
A misconception is that encumbrances reduce what you list as the asset’s value. You still list the asset’s full fair market value and show the debt separately, so the court sees both numbers.
Section 5: Naming the Appraiser
This section asks you to identify any appraiser you hired to value an asset whose worth was open to reasonable doubt.
To answer it, list the name and address of each appraiser next to the item or items they valued, exactly as Neb. Rev. Stat. § 30-2468 directs. You may use different appraisers for different kinds of property. Write it as Real estate appraised by Karen Doyle, 88 Main St., Lincoln, NE.
For example, Susan notes that the Elm Street home was appraised by Karen Doyle, a licensed real estate appraiser, and lists Doyle’s address beside the property.
A nuance is that you do not need an appraiser for assets with a clear value, like cash in a bank account. Appraisers are for items whose value is genuinely uncertain.
A common mistake is using an interested appraiser, such as an heir. The statute calls for a qualified and disinterested appraiser, and using a biased one can void the valuation.
A misconception is that every asset needs a paid appraisal. Many estates need no appraiser at all; you only bring one in when value is in reasonable doubt.
Section 6: The Sworn Statement, Signature, and Date
This final block is your oath that the inventory is true, correct, and complete, followed by your signature, the date, and your contact details.
To answer it, read the statement, sign as personal representative, print your name, and enter your address, phone, and email. If an attorney prepares it, the attorney adds their bar number. Sign as Susan Miller, Personal Representative, and date it 06/02/2026.
For example, Susan signs the inventory, prints her name and address, and dates it the day she finishes, then keeps a copy for her own records.
A nuance involves co-personal representatives. If two people share the role, both usually must sign, so leave room for a second signature.
A common mistake is filing the inventory unsigned or undated. The direct consequence is that the clerk treats it as incomplete and may reject it, costing you time on the three-month deadline.
A misconception is that the signature is a routine scribble. It is a sworn statement under penalty of perjury, so a knowingly false inventory can lead to serious legal trouble.
Three Filled-Out Examples Using Real Scenarios
Below are three families filing the inventory. Each table follows one person through the major sections of the form so you can see how different estates look on paper.
Scenario 1 — Susan Miller, a mid-size estate with a home and a mortgage. Susan is the executor for her father’s estate, which includes a house, a car, and bank accounts.
| Form Section | What Susan Enters |
|---|---|
| Caption | Estate of John Robert Miller, Deceased; Lancaster County; Case No. PR 24-118 |
| Section 1 — Accounts | First Nebraska Bank checking ending 4417, $3,210; savings ending 9920, $18,750 |
| Section 1 — Securities | 200 shares ABC Corp, date-of-death value $9,400 |
| Section 1 — Vehicles | 2018 Toyota Camry, $16,500 |
| Section 1 — Household goods | Household goods and furnishings, $4,000 |
| Section 3 — Real property | 1420 Elm Street, Lincoln; legal description attached; $245,000 |
| Section 4 — Encumbrances | Mortgage on home, $88,300; auto loan, $2,100 |
| Section 5 — Appraiser | Home appraised by Karen Doyle, Lincoln, NE |
| Section 6 — Oath and signature | Susan Miller, Personal Representative; dated 06/02/2026 |
Scenario 2 — Marcus Webb, a small and simple estate. Marcus handles his late mother’s estate, which is just one bank account and a car.
| Form Section | What Marcus Enters |
|---|---|
| Caption | Estate of Dorothy Webb, Deceased; Douglas County; Case No. PR 26-045 |
| Section 1 — Accounts | Omaha Federal Credit Union checking ending 1182, $6,740 |
| Section 1 — Securities | None |
| Section 1 — Vehicles | 2014 Honda CR-V, $9,200 |
| Section 1 — Household goods | Household goods and furnishings, $1,500 |
| Section 2 — Jointly held | None |
| Section 3 — Real property | No, decedent owned no real estate |
| Section 4 — Encumbrances | None |
| Section 6 — Oath and signature | Marcus Webb, Personal Representative; dated 04/18/2026 |
Scenario 3 — Aisha Rahman, an estate with joint and non-probate assets. Aisha is the personal representative for her brother, whose estate mixes solely owned and jointly held property.
| Form Section | What Aisha Enters |
|---|---|
| Caption | Estate of Omar Rahman, Deceased; Sarpy County; Case No. PR 26-091 |
| Section 1 — Accounts | Pinnacle Bank checking ending 5530, $4,120 (solely owned) |
| Section 1 — Securities | Brokerage account ending 7781, date-of-death value $52,300 |
| Section 1 — Vehicles | 2020 Subaru Outback, $21,000 |
| Section 2 — Jointly held | Joint savings with Aisha Rahman, ending 2210, $5,400, joint tenancy |
| Section 2 — Non-probate | Life insurance, beneficiary named, $100,000, noted as non-probate |
| Section 3 — Real property | No real estate owned |
| Section 5 — Appraiser | Not required; values from statements |
| Section 6 — Oath and signature | Aisha Rahman, Personal Representative; dated 05/30/2026 |
How to File the Completed Form
Nebraska probate filings go to the clerk of the county court that issued your Letters, and you have a few channels to choose from. The statute requires you to file the original inventory with the court and send a copy to any interested person who requests it, under Neb. Rev. Stat. § 30-2467.
- By mail. Send the signed original to the clerk of the county court at the courthouse address listed on the Nebraska county court contacts directory. There is generally no separate filing fee for the inventory itself in a probate already underway. Use certified mail so you have proof of mailing, and keep your green card as proof of filing.
- In person. Bring the signed original to the clerk’s window at the county courthouse. Ask the clerk to stamp a copy “filed” with the date so you keep a proof-of-filing copy. Bring a second copy for yourself, since the original stays with the court.
- eFiling. Many Nebraska attorneys file through the state’s electronic filing system, and some self-represented filers can use it as well. Ask the clerk whether eFiling is open to you in that county, what the Nebraska eFiling requirements are, and keep the electronic confirmation receipt as your proof of filing.
Whatever channel you use, mail copies to interested persons who have asked for the inventory, and keep a dated record of when and to whom you sent them. That record protects you if anyone later claims they were left in the dark.
What Happens After You File
Once the inventory is on file, the court and the heirs review it. The clerk attaches it to your case, and any interested person can read it to confirm the estate’s assets and values. If something looks off, an interested person may raise an objection or ask the court for more information.
If you later discover an asset you missed, or you learn that a value or description was wrong, you must file a supplementary inventory under Neb. Rev. Stat. § 30-2469. This corrected filing shows the new item or the revised value, names any appraiser you used, and goes to the court with copies to interested persons. Filing it promptly keeps you in good standing and shows the court you are handling the estate honestly.
The inventory also becomes the baseline for your later accounting, which tracks what came into and went out of the estate. Heirs compare the final accounting against the inventory, so an accurate inventory now saves arguments later. A missing or sloppy inventory, by contrast, can lead the court to issue a show-cause order or to consider removing you as personal representative.
Mistakes to Avoid When Filling Out the Form
Small errors on the inventory cause big delays, so watch for these specific traps.
- Missing the three-month deadline; the court can issue a show-cause order or remove you.
- Using today’s value instead of the date-of-death value; every figure becomes open to challenge.
- Writing full account numbers; this exposes private data in a public record.
- Leaving an account or asset off the list; your sworn inventory becomes false and incomplete.
- Listing only a street address for real estate; the missing legal description stalls later transfers.
- Ignoring mortgages and liens; the estate’s value looks larger than it really is.
- Mixing joint and solely owned assets together; the probate estate looks overstated.
- Using an heir as the appraiser; a biased appraisal can be thrown out.
- Filing the form unsigned or undated; the clerk treats it as incomplete and rejects it.
- Forgetting to send copies to interested persons who requested them; this can draw an objection.
- Guessing values for collectibles or jewelry; an heir can demand a corrected inventory.
- Not keeping proof of filing; you cannot prove you met the deadline if it is questioned.
Do’s and Don’ts
These quick rules keep your inventory clean and defensible.
Do’s – Do use the fair market value as of the date of death, because that is the only value the statute accepts. – Do gather statements and deeds first, because accurate records prevent corrections later. – Do show only the last four digits of account numbers, because court records are public. – Do name a qualified, disinterested appraiser for doubtful values, because the statute requires it. – Do file within three months, because the deadline is enforced by show-cause orders. – Do keep a stamped or certified proof of filing, because you may need to prove the date.
Don’ts – Don’t guess asset values, because guesses invite objections and re-filings. – Don’t omit jointly held or non-probate assets, because full disclosure protects you. – Don’t forget the legal description for real estate, because the address alone is not enough. – Don’t sign without reading the oath, because you are swearing under penalty of perjury. – Don’t ignore a missed asset after filing, because you must file a supplementary inventory. – Don’t skip mailing copies to interested persons who ask, because the statute requires it.
Pros and Cons of Filing on Your Own vs. With an Attorney
Many Nebraska estates are handled without a lawyer, but bigger or contested estates often benefit from professional help. Weigh these points before you decide.
Pros of filing on your own – You save attorney fees, which can be meaningful in a small estate. – You stay in direct control of every entry and value. – You learn the estate’s details closely, which helps with later filings. – Simple estates with a few accounts are well within reach for a careful filer. – You can still ask the clerk procedural questions for free.
Cons of filing on your own – You carry the full legal risk if values or disclosures are wrong. – Real estate and collectibles can be hard to value correctly without help. – You must track the three-month deadline and mailing rules yourself. – A mistake can lead to objections, a show-cause order, or removal. – Contested estates can overwhelm a self-represented personal representative.
FAQs
Do I have to file the inventory within a specific deadline?
Yes. You must file within three months after your appointment as personal representative, under Neb. Rev. Stat. § 30-2467, or the court may issue a show-cause order.
Do I have to file the inventory with the court?
Yes. You file the original with the county court that issued your Letters and send copies to interested persons who request it.
Do I value assets at today’s price or the date of death?
No. You never use today’s price. You list each asset at its fair market value as of the decedent’s date of death.
Do I need to hire an appraiser for everything?
No. You only need a qualified, disinterested appraiser for assets whose value is open to reasonable doubt, such as real estate, art, or collectibles.
Do I write the full bank account number in Section 1?
No. You list only the last four digits of each account number to protect private financial data in the public court record.
Do I list a mortgage as reducing the home’s value in Section 3?
No. You list the home’s full fair market value and show the mortgage separately as an encumbrance, so both numbers appear.
Do I include jointly held property on the inventory?
Yes. You should disclose jointly held and non-probate assets in the proper section, even though many of them pass outside probate.
Do I put the street address or the legal description for real estate?
Yes. You include both; the street address locates the property and the legal description from the deed makes the record complete.
Do I have to sign the inventory under oath?
Yes. Your signature is a sworn statement under penalty of perjury that the inventory is true, correct, and complete.
Do I file a new inventory if I find an asset later?
Yes. You file a supplementary inventory under Neb. Rev. Stat. § 30-2469 showing the new item or the corrected value.
Do I need to name the appraiser on the form?
Yes. You list each appraiser’s name and address next to the items they valued, as required by Neb. Rev. Stat. § 30-2468.
Do I have to pay a separate filing fee for the inventory?
No. There is generally no separate fee for the inventory in a probate case that is already open, though you should confirm with your county clerk.
Do co-personal representatives both have to sign?
Yes. When two people share the role, both usually must sign the inventory, so leave space for a second signature.
Do I have to mail the inventory to every heir?
No. You must send a copy to interested persons who request it and, where rules require, with a notice of right to object, but not to those who do not ask.
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