§ 30-2322 — Homestead allowance

A surviving spouse of a decedent who was domiciled in this
state is entitled to a homestead allowance of seven thousand five hundred dollars for a decedent who dies before
January 1, 2011, and twenty thousand dollars for a decedent who dies on or after January 1, 2011.
If there is no surviving spouse, each minor child and each dependent child
of the decedent is entitled to a homestead allowance amounting to the amount allowed for a surviving spouse divided
by the number of minor and dependent children of the decedent. The homestead
allowance is exempt from and has priority over all claims against the estate
except for costs and expenses of administration. Homestead allowance is in
addition to any share passing to the surviving spouse or minor or dependent
child by the will of the decedent unless otherwise provided therein, by intestate
succession or by way of elective share.

Legislative History

Source: Laws 1974, LB 354, § 44, UPC § 2-401; Laws 1978, LB 650, § 4; Laws 1980, LB 981, § 1; Laws 2010, LB712, § 18.