Nebraska § 33-125 - County court; probate fees; how determined.

§ 33-125. County court; probate fees; how determined.

(1) In probate matters the county court shall be entitled to receive the following fees:

(a)(i) Twenty-two dollars for probate proceedings commenced and closed informally. Of such twenty-two-dollar fee, the following amounts shall be remitted to the State Treasurer for credit to the Nebraska Retirement Fund for Judges: (A) Six dollars through June 30, 2021, (B) beginning July 1, 2021, through June 30, 2022, eight dollars, (C) beginning July 1, 2022, through June 30, 2023, nine dollars, (D) beginning July 1, 2023, through June 30, 2024, ten dollars, (E) beginning July 1, 2024, through June 30, 2025, eleven dollars, and (F) beginning July 1, 2025, twelve dollars;

(ii) Twenty-two dollars for each subsequent petition or application filed within an informal proceeding, not including the fee for a petition for determination of inheritance tax as provided in section 33-126.03. Of the twenty-two-dollar fee described in this subdivision (ii), the following amounts shall be remitted to the State Treasurer for credit to the Nebraska Retirement Fund for Judges: (A) Six dollars through June 30, 2021, (B) beginning July 1, 2021, through June 30, 2022, eight dollars, (C) beginning July 1, 2022, through June 30, 2023, nine dollars, (D) beginning July 1, 2023, through June 30, 2024, ten dollars, (E) beginning July 1, 2024, through June 30, 2025, eleven dollars, and (F) beginning July 1, 2025, twelve dollars; and

(iii) Twenty-two dollars for any other proceeding under the Nebraska Probate Code for which no court fee is established by statute. Of such twenty-two-dollar fee, the following amounts shall be remitted to the State Treasurer for credit to the Nebraska Retirement Fund for Judges: (A) Six dollars through June 30, 2021, (B) beginning July 1, 2021, through June 30, 2022, eight dollars, (C) beginning July 1, 2022, through June 30, 2023, nine dollars, (D) beginning July 1, 2023, through June 30, 2024, ten dollars, (E) beginning July 1, 2024, through June 30, 2025, eleven dollars, and (F) beginning July 1, 2025, twelve dollars.

The fees assessed under this subdivision (a) shall not exceed the fees which would be assessed for a formal probate under subdivision (b) of this subsection; and

(b) For probate proceedings commenced or closed formally:

(i) When the value does not exceed one thousand dollars, twenty-two dollars;

(ii) When the value exceeds one thousand dollars and is not more than two thousand dollars, thirty dollars;

(iii) When the value exceeds two thousand dollars and is not more than five thousand dollars, fifty dollars;

(iv) When the value exceeds five thousand dollars and is not more than ten thousand dollars, seventy dollars;

(v) When the value exceeds ten thousand dollars and is not more than twenty-five thousand dollars, eighty dollars;

(vi) When the value exceeds twenty-five thousand dollars and is not more than fifty thousand dollars, one hundred dollars;

(vii) When the value exceeds fifty thousand dollars and is not more than seventy-five thousand dollars, one hundred twenty dollars;

(viii) When the value exceeds seventy-five thousand dollars and is not more than one hundred thousand dollars, one hundred sixty dollars;

(ix) When the value exceeds one hundred thousand dollars and is not more than one hundred twenty-five thousand dollars, two hundred twenty dollars;

(x) When the value exceeds one hundred twenty-five thousand dollars and is not more than one hundred fifty thousand dollars, two hundred fifty dollars;

(xi) When the value exceeds one hundred fifty thousand dollars and is not more than one hundred seventy-five thousand dollars, two hundred seventy dollars;

(xii) When the value exceeds one hundred seventy-five thousand dollars and is not more than two hundred thousand dollars, three hundred dollars;

(xiii) When the value exceeds two hundred thousand dollars and is not more than three hundred thousand dollars, three hundred fifty dollars;

(xiv) When the value exceeds three hundred thousand dollars and is not more than four hundred thousand dollars, four hundred dollars;

(xv) When the value exceeds four hundred thousand dollars and is not more than five hundred thousand dollars, five hundred dollars;

(xvi) When the value exceeds five hundred thousand dollars and is not more than seven hundred fifty thousand dollars, six hundred dollars;

(xvii) When the value exceeds seven hundred fifty thousand dollars and is not more than one million dollars, seven hundred dollars;

(xviii) When the value exceeds one million dollars and is not more than two million five hundred thousand dollars, eight hundred dollars;

(xix) When the value exceeds two million five hundred thousand dollars and is not more than five million dollars, one thousand dollars; and

(xx) On all estates when the value exceeds five million dollars, one thousand five hundred dollars.

(2) The fees prescribed in subdivision (1)(b) of this section shall be based on the gross value of the estate, including both real and personal property in the State of Nebraska at the time of death. The gross value shall mean the actual value of the estate less liens and joint tenancy property. Formal fees shall be charged in full for all services performed by the court, and no additional fees shall be charged for petitions, hearing, and orders in the course of such administration. The court shall provide one certified copy of letters of appointment without charge. In other cases when it is necessary to copy instruments, the county court shall be allowed the fees provided in section 33-126.05. In all cases when a petition for probate of will or appointment of an administrator, special administrator, personal representative, guardian, or trustee or any other petition for an order in probate matters is filed and no appointment is made or order entered and the cause is dismissed, the fee shall be ten dollars.

A county court does not lack subject matter jurisdiction of an original proceeding on the basis that no filing fee was assessed and paid. In re Estate of Adelung, 306 Neb. 646, 947 N.W.2d 269 (2020).