(a) Unless notice has already been given under this article and except when an appointment of a personal representative is made pursuant to subdivision (4) of section 30-2408, the clerk of the court upon the appointment of a personal representative shall publish a notice once a week for three successive weeks in a newspaper of general circulation in the county announcing the appointment and the address of the personal representative, and notifying creditors of the estate to present their claims within two months after the date of the first publication of the notice or be forever barred. The first publication shall be made within thirty days after the appointment. The party instituting or maintaining the proceeding or his or her attorney is required to mail the published notice and give proof thereof in accordance with section 25-520.01.

(b) If the decedent was fifty-five years of age or older or resided in a medical institution as defined in subsection (1) of section 68-919, the notice shall also be provided to the Department of Health and Human Services with the decedent's social security number and, if the decedent was predeceased by a spouse, the name and social security number of such spouse. The notice shall be provided to the department in a delivery manner and at an address designated by the department, which manner may include email. The department shall post the acceptable manner of delivering notice on its website. Any notice that fails to conform with such manner is void.

Annotations

Where the debt was for deferred wages earned by the claimant during the decedent's life, rather than wages earned after the decedent's death or an administrative expense of the estate, a claim must be filed pursuant to this section in order for the debt to be a valid debt of the estate. In re Estate of Lakin, 310 Neb. 271, 965 N.W.2d 365 (2021).
The 3-year limitations period of section 30-2485(a)(2) applied to the Department of Health and Human Services' Medicaid estate recovery claim because the personal representative failed to send notice to the department within 5 days of the date on which notice to creditors was first published, as required by this section and section 25-520.01. In re Estate of Cushing, 283 Neb. 571, 810 N.W.2d 741 (2012).
This section requires notice to be sent to the Department of Health and Human Services under certain circumstances. To comply with this requirement, notice must be sent in accordance with section 25-520.01. In re Estate of Cushing, 283 Neb. 571, 810 N.W.2d 741 (2012).

Unless an estate is insolvent the personal representative, with the consent of all successors, may waive any defense of limitations available to the estate. If the defense is not waived, no claim which was barred by any statute of limitations at the time of the decedent's death shall be allowed or paid. The running of any statute of limitations measured from some other event than death and advertisement for claims against a decedent is suspended during the two months following the decedent's death but resumes thereafter as to claims not barred pursuant to the sections which follow. For purposes of any statute of limitations, the proper presentation of a claim under section 30-2486 is equivalent to commencement of a proceeding on the claim.

Annotations

Filing a claim against an estate with the clerk of the court is equivalent to the commencement of a proceeding on the claim. Mulinix v. Roberts, 261 Neb. 800, 626 N.W.2d 220 (2001).

(a) All claims against a decedent's estate which arose before the death of the decedent, including claims of the state and any subdivision thereof, whether due or to become due, absolute or contingent, liquidated or unliquidated, founded on contract, tort, or other legal basis, if not barred earlier by other statute of limitations, are barred against the estate, the personal representative, and the heirs and devisees of the decedent, unless presented as follows:

(1) Within two months after the date of the first publication of notice to creditors if notice is given in compliance with sections 25-520.01 and 30-2483, except that claims barred by the nonclaim statute at the decedent's domicile before the first publication for claims in this state are also barred in this state. If any creditor has a claim against a decedent's estate which arose before the death of the decedent and which was not presented within the time allowed by this subdivision, including any creditor who did not receive notice, such creditor may apply to the court within sixty days after the expiration date provided in this subdivision for additional time and the court, upon good cause shown, may allow further time not to exceed thirty days;

(2) Within three years after the decedent's death if notice to creditors has not been given in compliance with sections 25-520.01 and 30-2483.

(b) All claims, other than for costs and expenses of administration as defined in section 30-2487, against a decedent's estate which arise at or after the death of the decedent, including claims of the state and any subdivision thereof, whether due or to become due, absolute or contingent, liquidated or unliquidated, founded on contract, tort, or other legal basis, are barred against the estate, the personal representative, and the heirs and devisees of the decedent, unless presented as follows:

(1) A claim based on a contract with the personal representative, within four months after performance by the personal representative is due;

(1) Any proceeding to enforce any mortgage, pledge, or other lien upon property of the estate; or

(2) To the limits of the insurance protection only, any proceeding to establish liability of the decedent or the personal representative for which he or she is protected by liability insurance.

Annotations

1. Scope

2. Miscellaneous

1. Scope

For purposes of this section, a demand against the trust assets is not a claim against the decedent's estate. In re Estate of Giventer, 310 Neb. 39, 964 N.W.2d 234 (2021).
Because the Nebraska Probate Code requires that all claims, whether absolute or contingent, be presented within certain time periods or be barred against the estate, a contingency's unfulfilled status does not automatically defeat a claim. In re Estate of Ryan, 302 Neb. 821, 925 N.W.2d 336 (2019).
A court cannot extend the time for filing a claim that arose after death. In re Estate of Karmazin, 299 Neb. 315, 908 N.W.2d 381 (2018).
The 3-year limitations period of subsection (a)(2) of this section applied to the Department of Health and Human Services' Medicaid estate recovery claim because the personal representative failed to send notice to the department within 5 days of the date on which notice to creditors was first published, as required by sections 30-2483 and 25-520.01. In re Estate of Cushing, 283 Neb. 571, 810 N.W.2d 741 (2012).
Time limitations set forth in subsection (a) of this section applied to the Department of Health and Human Services' Medicaid estate recovery claim, because under the section, under which the claim was made, section 68-919, the indebtedness to the department arose during the lifetime of the recipient. In re Estate of Cushing, 283 Neb. 571, 810 N.W.2d 741 (2012).
A claim against a decedent's estate which is excepted from the time limitations of this section remains subject to the statute of limitations governing the underlying claim. Babbitt v. Hronik, 261 Neb. 513, 623 N.W.2d 700 (2001).
Claims for reimbursement of medical expenses made pursuant to section 68-1036.02 arise at or after death and, therefore, are subject to the limitations period imposed by subsection (b)(2) of this section. In re Estate of Tvrz, 260 Neb. 991, 620 N.W.2d 757 (2001).
Pursuant to subsection (c)(1) of this section, a judgment lien on the proceeds from a sale is not a claim subject to the provisions of the Nebraska Probate Code. A judgment lien is not a claim and is not subject to the provisions of the Nebraska Probate Code. McCook Nat. Bank v. Bennett, 248 Neb. 567, 537 N.W.2d 353 (1995).
The purpose of the nonclaim statute is facilitation and expedition of proceedings for distribution of a decedent's estate, including an early appraisal of the respective rights of interested persons and prompt settlement of demands against the estate. In re Estate of Masopust, 232 Neb. 936, 443 N.W.2d 274 (1989).
The requirements of this section are mandatory, and where a claim is not filed within the time provided in the statute, it is barred. In re Estate of Masopust, 232 Neb. 936, 443 N.W.2d 274 (1989).
The defense of recoupment is not barred by this section. In re Estate of Massie, 218 Neb. 103, 353 N.W.2d 735 (1984).
The time limits under this section for presentation of claims are not applicable when the recovery sought is solely limited to the extent of insurance protection. Estate of Hansen v. Bergmeier, 20 Neb. App. 458, 825 N.W.2d 224 (2013).
This section does not allow the institution of proceedings against a discharged personal representative while the estate is closed. Estate of Hansen v. Bergmeier, 20 Neb. App. 458, 825 N.W.2d 224 (2013).

2. Miscellaneous

Although identifying the amount of a claim is not statutorily required, doing so advances the purpose of this section. In re Estate of Karmazin, 299 Neb. 315, 908 N.W.2d 381 (2018).
An award of interest commencing approximately 7 months after the decedent's death was improper because under subsection (a)(2) of this section, the time for the original presentation of the Department of Health and Human Services' claim expired 3 years after the decedent's death, and interest would not commence until 60 days thereafter, pursuant to section 30-2488(e). In re Estate of Cushing, 283 Neb. 571, 810 N.W.2d 741 (2012).
Subsection (a)(1) of this section applies to all creditors who may ask the county court for an extension of time to file a claim, but subsection (a)(2) of this section applies only to creditors who do not receive notice. Therefore, both subsections (a)(1) and (2) of this section apply to creditors who do not receive notice. In re Estate of Emery, 258 Neb. 789, 606 N.W.2d 750 (2000).
The creditor bears the burden of proving that it filed a claim within the required period. Katskee v. Nevada Bob's Golf of Neb., 238 Neb. 654, 472 N.W.2d 372 (1991).
Good cause within the meaning of subsection (a)(1) of this section envisions a claimant proceeding diligently toward presenting a claim against the decedent's estate, but the presentation of the claim is prevented by fraud, accident, mistake, unavoidable misfortune, or excusable neglect. In re Estate of Feuerhelm, 215 Neb. 872, 341 N.W.2d 342 (1983).
A claimant who has a claim for the proceeds of a decedent's liability insurance under subsection (c)(2) of this section is entitled to have the estate reopened for the limited purpose of service of process in the civil action filed to establish liability and liability insurance coverage. Estate of Hansen v. Bergmeier, 20 Neb. App. 458, 825 N.W.2d 224 (2013).
Before suit can be filed, a closed estate, with a discharged personal representative, must be reopened and a personal representative appointed (or reappointed) even when seeking only liability insurance proceeds. Estate of Hansen v. Bergmeier, 20 Neb. App. 458, 825 N.W.2d 224 (2013).
A claim by the Department of Health and Human Services Finance and Support for reimbursement of medical assistance benefits pursuant to section 68-1036.02 is one that necessarily falls within the provisions of subsection (b) of this section as arising "at or after" the death of the decedent who is a recipient of those benefits. In re Estate of Tvrz, 9 Neb. App. 98, 608 N.W.2d 226 (2000).
Subsection (c) of this section does not provide for a direct action against an insurer, but, rather, an action against the estate of an alleged tort-feasor with the award being limited to the amount of available liability insurance. Robertson v. Motor Club Ins. Assn., 8 Neb. App. 758, 602 N.W.2d 27 (1999).
Administration expenses, including attorney fees, are only excepted from the time-bar provisions for bringing claims. Administration expenses may be brought under the probate claims procedure. Kerrigan & Line v. Foote, 5 Neb. App. 397, 558 N.W.2d 837 (1997).
Subsection (c)(2) of this section provides an exception to the general time-bar provisions of the probate code, and establishes a potential creditor's right to have an estate reopened for the limited purpose of service of process in a civil action to establish liability and liability insurance coverage, but this section does not authorize a suit against a former personal representative who has already been discharged for the purpose of establishing liability and insurance coverage. Mach v. Schmer, 4 Neb. App. 819, 550 N.W.2d 385 (1996).

(1) The claimant may file a written statement of the claim, in the form prescribed by rule, with the clerk of the court. The claim is deemed presented on the filing of the claim with the court. If a claim is not yet due, the date when it will become due shall be stated. If the claim is contingent or unliquidated, the nature of the uncertainty shall be stated. If the claim is secured, the security shall be described. Failure to describe correctly the security, the nature of any uncertainty, and the due date of a claim not yet due does not invalidate the presentation made.

(2) The claimant may commence a proceeding against the personal representative in any court which has subject matter jurisdiction and the personal representative may be subjected to jurisdiction, to obtain payment of his or her claim against the estate, but the commencement of the proceeding must occur within the time limited for presenting the claim. No presentation of claim is required in regard to matters claimed in proceedings against the decedent which were pending at the time of his or her death.

(3) If a claim is presented under subsection (1), no proceeding thereon may be commenced more than sixty days after the personal representative has mailed a notice of disallowance; but, in the case of a claim which is not presently due or which is contingent or unliquidated, the personal representative may consent to an extension of the sixty-day period, or to avoid injustice the court, on petition, may order an extension of the sixty-day period, but in no event shall the extension run beyond the applicable statute of limitations.

Annotations

1. Presenting or filing claim

2. Miscellaneous

1. Presenting or filing claim

The claimant failed to properly file or present a claim against the decedent's estate when he discussed a promissory note with the copersonal representative and the attorney for the personal representatives approximately 29 days after the decedent's death and mailed a copy of the note, a letter, and his calculation of interest to them the next day. In re Estate of Lakin, 310 Neb. 271, 965 N.W.2d 365 (2021).
For purposes of this section, a demand against the trust assets is not a claim against the decedent's estate. In re Estate of Giventer, 310 Neb. 39, 964 N.W.2d 234 (2021).
Mere notice to a representative of an estate regarding a possible demand or claim against the estate does not constitute presenting or filing a claim under this section. J.R. Simplot Co. v. Jelinek, 275 Neb. 548, 748 N.W.2d 17 (2008); In re Estate of Feuerhelm, 215 Neb. 872, 341 N.W.2d 342 (1983).
Giving the language in this section a consistent, harmonious, and sensible construction, it is apparent that the filing of a claim is a separate and distinct act from the initiation of a legal proceeding to pursue payment of the claim. Therefore, the filing of a claim does not commence an action and does not in and of itself require the services of an attorney. In re Estate of Cooper, 275 Neb. 297, 746 N.W.2d 653 (2008).
The filing of a statement of claim is an administrative step by which the personal representative is advised, in accordance with the probate statutes, of the identities of the creditors and the amounts of their claims. In re Estate of Cooper, 275 Neb. 297, 746 N.W.2d 653 (2008).
When a claim presented in the manner described in this section and within the time limit described in section 30-2485 is disallowed by the personal representative, the dissatisfied claimant may, within 60 days of the mailing of notice of the disallowance, commence a proceeding against the personal representative in the district court insofar as the claim relates to matters within the district court's chancery or common-law jurisdiction. Holdrege Co-op Assn. v. Wilson, 236 Neb. 541, 463 N.W.2d 312 (1990).
Implicit in the language "the claimant may file a written statement of the claim . . . ." is the requirement that the creditor to whom the decedent is obligated is the claimant who can present a demand against the estate. J.J. Schaefer Livestock Hauling v. Gretna St. Bank, 229 Neb. 580, 428 N.W.2d 185 (1988); In re Estate of Feuerhelm, 215 Neb. 872, 341 N.W.2d 342 (1983).
The Nebraska Probate Code provides two methods of presenting a claim against a decedent's estate: A claim can be presented by filing a written statement thereof with the clerk of the probate court or by commencing a proceeding against the personal representative in any court which has jurisdiction. Estate of Hansen v. Bergmeier, 20 Neb. App. 458, 825 N.W.2d 224 (2013).
For purposes of any statute of limitations, the proper presentation of a claim is equivalent to commencement of a proceeding on the claim. Lenners v. St. Paul Fire & Marine Ins. Co., 18 Neb. App. 772, 793 N.W.2d 357 (2010).

2. Miscellaneous

Although identifying the amount of a claim is not statutorily required, doing so advances the purpose of section 30-2485. In re Estate of Karmazin, 299 Neb. 315, 908 N.W.2d 381 (2018).
If a claim is brought pursuant to the probate claims procedure, the burden is on the claimant seeking compensation to prove that he or she rendered services and the reasonable value thereof. In re Estate of Wagner, 253 Neb. 498, 571 N.W.2d 76 (1997).
While the plaintiffs did voluntarily dismiss a county court action after the nonclaim statute had run and were thus barred from pursuing a claim against the estate, they remained free to proceed against the decedent's insurer to the extent of insurance coverage available. Tank v. Peterson, 214 Neb. 34, 332 N.W.2d 669 (1983).
Section 24-517(1) confers upon the county court exclusive original jurisdiction of all matters relating to the decedents' estates, including the probate of wills and the construction thereof, except as provided in section 30-2464(c) and this section. Lenners v. St. Paul Fire & Marine Ins. Co., 18 Neb. App. 772, 793 N.W.2d 357 (2010).
Although this section provides authority for a claimant to present a claim against the estate by commencing an action against the personal representative, this section does not provide authority for a claimant to commence an action against a former personal representative who has already been discharged and whose appointment has already been terminated. Mach v. Schmer, 4 Neb. App. 819, 550 N.W.2d 385 (1996).

(a) If the applicable assets of the estate are insufficient to pay all claims in full, the personal representative shall make payment in the following order:

(4) Reasonable and necessary medical and hospital expenses of the last illness of the decedent, including compensation of persons attending the decedent and claims filed by the Department of Health and Human Services pursuant to section 68-919;

(b) No preference shall be given in the payment of any claim over any other claim of the same class, and a claim due and payable shall not be entitled to a preference over claims not due.

(c) For purposes of this section and section 30-2485, costs and expenses of administration includes expenses incurred in taking possession or control of estate assets and the management, protection, and preservation of the estate assets, expenses related to the sale of estate assets, and expenses in the day-to-day operation and continuation of business interests for the benefit of the estate.

(a) As to claims presented in the manner described in section 30-2486 within the time limit prescribed in section 30-2485, the personal representative may mail a notice to any claimant stating that the claim has been disallowed. If, after allowing or disallowing a claim, the personal representative changes his or her decision concerning the claim, he or she shall notify the claimant. The personal representative may not change a disallowance of a claim after the time for the claimant to file a petition for allowance or to commence a proceeding on the claim has run and the claim has been barred. Every claim which is disallowed in whole or in part by the personal representative is barred so far as not allowed unless the claimant files a petition for allowance in the court or commences a proceeding against the personal representative not later than sixty days after the mailing of the notice of disallowance or partial allowance if the notice warns the claimant of the impending bar. Failure of the personal representative to mail notice to a claimant of action on his or her claim for sixty days after the time for original presentation of the claim has expired has the effect of a notice of allowance.

(b) At any time within fourteen days of the filing of a petition for allowance of a claim, the personal representative may transfer the claim to the regular docket of the county court by filing with the court a notice of transfer. The county court shall hear and determine the claim in the same manner as actions originally filed in the county court on the regular docket. The county court may order such additional pleadings as are necessary. If the claim is greater than the jurisdictional amount in subdivision (5) of section 24-517 and the personal representative requests transfer of the claim to the district court, upon payment by the personal representative to the clerk of the district court of a docket fee of the district court, the county court shall transfer the claim to the district court as provided in section 25-2706. If the claim is transferred to the district court, a jury trial is allowed unless waived by the parties as provided under section 25-1104.

(c) Upon the petition of the personal representative or of a claimant in a proceeding for the purpose, the court may allow in whole or in part any claim or claims filed with the clerk of the court in due time and not barred by subsection (a) of this section. Notice in this proceeding shall be given to the claimant, the personal representative, and those other persons interested in the estate as the court may direct by order entered at the time the proceeding is commenced.

(d) A final judgment in a proceeding in any court against a personal representative to enforce a claim against a decedent's estate is an allowance of the claim.

(e) Unless otherwise provided in any final judgment in any court entered against the personal representative, allowed claims bear interest at the legal rate for the period commencing sixty days after the time for original presentation of the claim has expired unless based on a contract making a provision for interest, in which case they bear interest in accordance with that provision.

Annotations

An award of interest commencing approximately 7 months after the decedent's death was improper because under section 30-2485(a)(2), the time for the original presentation of the Department of Health and Human Services' claim expired 3 years after the decedent's death, and interest would not commence until 60 days thereafter, pursuant to subsection (e) of this section. In re Estate of Cushing, 283 Neb. 571, 810 N.W.2d 741 (2012).
The 60-day period set forth in subsection (a) of this section is a jurisdictional requirement. If, after being given notice of this time period, the claimant fails to act, the claim is barred. In re Estate of Hockemeier, 280 Neb. 420, 786 N.W.2d 680 (2010).
A personal representative may disallow a claim that has been allowed by the failure to object. In re Estate of Dickie, 261 Neb. 533, 623 N.W.2d 666 (2001).
When a claim presented in the manner described in section 30-2486 and within the time limit described in section 30-2485 is disallowed by the personal representative, the dissatisfied claimant may, within sixty days of the mailing of notice of the disallowance, commence a proceeding against the personal representative in the district court insofar as the claim relates to matters within the district court's chancery or common-law jurisdiction. Holdrege Co-op Assn. v. Wilson, 236 Neb. 541, 463 N.W.2d 312 (1990).
There is no constitutional right to trial by jury in appeals to the district court from the county court in probate matters. In re Estate of Massie, 218 Neb. 103, 353 N.W.2d 735 (1984).
Subsection (a) of this section imposes a time limitation on a decision changing disallowance of a claim to allowance but does not impose a time limit on changing an allowance to a disallowance. Lenners v. St. Paul Fire & Marine Ins. Co., 18 Neb. App. 772, 793 N.W.2d 357 (2010).
Subsection (a) of this section treats a failure to disallow a claim as an allowance of the claim, but also authorizes a personal representative to change his or her decision regarding allowance or disallowance of a claim. Lenners v. St. Paul Fire & Marine Ins. Co., 18 Neb. App. 772, 793 N.W.2d 357 (2010).
A personal representative may disallow a claim that has been allowed by the failure to object. In re Estate of Krichau, 1 Neb. App. 398, 501 N.W.2d 722 (1992).

(a) Upon the expiration of two months from the date of the first publication of the notice to creditors, the personal representative shall proceed to pay the claims allowed against the estate in the order of priority prescribed, after making allowance for costs and expenses of administration and after making provision for homestead, family and support allowances, for claims already presented which have not yet been allowed or whose allowance has been appealed, and for unbarred claims which may yet be presented. By petition to the court in a proceeding for the purpose, or by appropriate motion if the administration is supervised, a claimant whose claim has been allowed but not paid as provided herein may secure an order directing the personal representative to pay the claim to the extent that funds of the estate are available for the payment.

(b) The personal representative at any time may pay any enforceable claim which has not been barred, with or without formal presentation, but he is personally liable to any other claimant whose claim is allowed and who is injured by such payment if

(1) the payment was made before the expiration of the time limit stated in subsection (a) and the personal representative failed to require the payee to give adequate security for the refund of any of the payment necessary to pay other claimants; or

(2) the payment was made, due to the negligence or willful fault of the personal representative, in such manner as to deprive the injured claimant of his priority.