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State-by-State Guide: Probate, Death Certificates, and Estate Tax

When someone dies, the rules that apply depend almost entirely on where they lived. Probate thresholds, death certificate costs, estate taxes, and inheritance laws vary dramatically from state to state. Find your state below for specific guidance.

13
States with estate tax

CT, DC, HI, IL, ME, MD, MA, MN, NY, OR, RI, VT, WA

6
States with inheritance tax

IA, KY, MD, NE, NJ, PA

9
Community property states

AZ, CA, ID, LA, NV, NM, TX, WA, WI

All State Guides

State Comparison Table

A quick comparison of key differences across all states. Click any state name to see the full guide.

StateSmall Estate ThresholdDeath Cert CostEstate TaxInheritance TaxCommunity PropertyProbate Court
Alabama$25,000$15NoNoNoProbate Court
Alaska$100,000$30NoNoNoSuperior Court (Probate)
Arizona$75,000$20NoNoYesSuperior Court (Probate Division)
Arkansas$100,000$12NoNoNoCircuit Court (Probate Division)
California$184,500$25NoNoYesSuperior Court (Probate Division)
Colorado$74,000$20NoNoNoDistrict Court (Probate)
Connecticut$40,000$20YesNoNoProbate Court
Delaware$30,000$25NoNoNoRegister of Wills (Court of Chancery for disputes)
District of Columbia$40,000$18YesNoNoSuperior Court (Probate Division)
Florida$75,000$9NoNoNoCircuit Court (Probate Division)
Georgia$10,000$25NoNoNoProbate Court
Hawaii$100,000$12YesNoNoCircuit Court (Probate Division)
Idaho$100,000$16NoNoYesMagistrate Division (District Court)
Illinois$100,000$19YesNoNoCircuit Court (Probate Division)
Indiana$50,000$10NoNoNoSuperior Court or Circuit Court (Probate)
Iowa$25,000$20NoYesNoDistrict Court (Probate)
Kansas$40,000$15NoNoNoDistrict Court (Probate)
Kentucky$15,000$10NoYesNoDistrict Court (Probate)
Louisiana$75,000$15NoNoYesDistrict Court (Succession)
Maine$40,000$15YesNoNoProbate Court
Maryland$50,000$12YesYesNoOrphans' Court (Register of Wills)
Massachusetts$25,000$20YesNoNoProbate and Family Court
Michigan$25,000$15NoNoNoProbate Court
Minnesota$75,000$13YesNoNoDistrict Court (Probate Division)
Mississippi$50,000$15NoNoNoChancery Court
Missouri$40,000$14NoNoNoCircuit Court (Probate Division)
Montana$50,000$15NoNoNoDistrict Court
Nebraska$50,000$16NoYesNoCounty Court
Nevada$25,000$25NoNoYesDistrict Court (Probate Division)
New Hampshire$10,000$15NoNoNoCircuit Court (Probate Division)
New Jersey$20,000$25NoYesNoSurrogate's Court (Superior Court for disputes)
New Mexico$50,000$10NoNoYesDistrict Court (Probate) or Probate Court (informal)
New York$50,000$15YesNoNoSurrogate's Court
North Carolina$20,000$24NoNoNoClerk of Superior Court
North Dakota$50,000$7NoNoNoDistrict Court
Ohio$35,000$22NoNoNoProbate Court
Oklahoma$200,000$15NoNoNoDistrict Court
Oregon$75,000$20YesNoNoCircuit Court (Probate)
Pennsylvania$50,000$20NoYesNoRegister of Wills (Orphans' Court for disputes)
Rhode Island$15,000$22YesNoNoProbate Court (Municipal)
South Carolina$25,000$12NoNoNoProbate Court
South Dakota$50,000$15NoNoNoCircuit Court
Tennessee$50,000$15NoNoNoChancery Court or Probate Court (depending on county)
Texas$75,000$20NoNoYesCounty Court or Statutory Probate Court
Utah$100,000$22NoNoNoDistrict Court
Vermont$10,000$10YesNoNoProbate Court
Virginia$50,000$12NoNoNoCircuit Court (Clerk handles probate)
Washington$100,000$25YesNoYesSuperior Court (Probate)
West Virginia$50,000$12NoNoNoCounty Commission (Fiduciary Supervisor)
Wisconsin$50,000$20NoNoYesCircuit Court (Probate)
Wyoming$200,000$13NoNoNoDistrict Court

Frequently Asked Questions

How does probate work differently by state?

Every state sets its own probate rules, including the threshold for small estates that can skip formal probate. Small estate thresholds range from $10,000 in states like New Jersey to $275,000 in California. Some states follow the Uniform Probate Code, which simplifies the process, while others have entirely unique systems.

How many death certificates should I order?

Most families need 10 to 15 certified copies. Banks, insurance companies, the Social Security Administration, the DMV, and other institutions typically require original certified copies (not photocopies). It is cheaper and easier to order extras upfront than to request more later.

Which states have an estate tax or inheritance tax?

Twelve states and the District of Columbia have a state estate tax. Six states have an inheritance tax (Iowa, Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania). Maryland is the only state with both. State estate tax exemptions are often much lower than the federal exemption of $13.61 million.

What are community property states?

Nine states use community property rules: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. In these states, most assets acquired during marriage are owned equally by both spouses, which affects how the estate is divided after death.

Not sure what applies to your situation?

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