If the defendant, at any time before trial, offers in writing to allow judgment to be taken against him for a specified sum, the plaintiff may immediately have judgment therefor, with the costs then accrued. If he does not accept such offer before the trial, and fails to recover in the action a sum equal to the offer, he shall not recover costs accrued after the offer and costs shall be adjudged against him; but the offer and failure to accept it cannot be given in evidence, to affect the recovery, otherwise than as to costs as above provided.
§ 25-2718.Offer of judgment; effect; as evidence.
Article 27: County Court Rules of Procedure and Probate Practice · Last amended 1972 · Last verified July 22, 2026
In one sentenceThis section lets a county court defendant offer in writing, before trial, to let judgment be entered against him for a set sum, and shifts later costs onto the plaintiff if the plaintiff refuses the offer and then fails to recover at least that much at trial.
Full Text of § 25-2718
Source
Laws 1929, c. 82, art. X, § 102, p. 305; C.S.1929, § 22-1006; R.S.1943, § 26-1,103; Laws 1972, LB 1032, § 38; R.S.1943, (1985), § 24-538.
Plain-English Summary
Section 25-2718 gives a defendant a tool for cutting off a case early, and gives the plaintiff a reason to think hard before turning it down. At any point before trial, the defendant may offer in writing to allow judgment to be taken against him for a specified sum. If the plaintiff accepts, the plaintiff gets judgment for that amount right away, plus whatever costs had accrued by that point.
The pressure comes from what happens if the plaintiff says no. If the plaintiff does not accept the offer before trial and then fails to recover a sum at trial equal to or greater than the offer, the plaintiff loses the right to recover costs accrued after the offer was made — and those costs are instead assessed against the plaintiff. A plaintiff who guesses wrong about the strength of the case pays a price measured in litigation costs, not in the underlying claim.
The section also draws a firm line around how the offer can be used at trial. The offer and the plaintiff’s failure to accept it cannot be introduced as evidence to affect the amount of recovery. The only role the offer plays once the case reaches a verdict is in sorting out costs afterward, exactly as this section describes.
Frequently Asked Questions
When can a defendant make an offer of judgment under this section?
At any time before trial. The offer must be in writing and state a specified sum for which the defendant is willing to let judgment be entered.
What happens if the plaintiff accepts the offer?
The plaintiff may immediately have judgment for the offered sum, along with the costs that had accrued up to that point.
What is the risk to a plaintiff who rejects the offer?
If the plaintiff does not accept before trial and then recovers less than the offered amount, the plaintiff cannot recover costs accrued after the offer, and those costs are instead charged against the plaintiff.
Can the jury or judge hear about the rejected offer when deciding the case?
No. The offer and the plaintiff’s failure to accept it cannot be given in evidence to affect the recovery — the only effect this section allows is on the later award of costs.
Does accepting the offer end the case?
Accepting lets the plaintiff take judgment for the offered sum plus accrued costs, which resolves the claim on those terms.
Does this section apply if the plaintiff recovers exactly the amount offered?
The plaintiff avoids the cost-shifting consequence only by recovering a sum equal to or greater than the offer; recovering less than the offer triggers the cost provision.
Source & verification. Section text and the amendment-history citation are
reproduced verbatim from the Nebraska Legislature, Revisor of Statutes, enacted by the
Nebraska Legislature. Last verified July 22, 2026. ·
Official source
Also known as: offer of judgment county court nebraskasettlement offer before trial costsdefendant offer to confess judgmentcosts shifted to plaintiffrejecting settlement offer riskoffer of judgment evidence rule