Resources
State guides
The rules that matter after a death, and when you plan ahead, are set by each state. Pick your state to see the small estate limit, the probate court, taxes, how to sign a will, and where to find the official court forms.
These guides are general information, not legal advice. Laws and amounts change, and the right path depends on the details. Before you file anything, check with the probate court in the county where the person lived, or talk with an estate attorney.
All 50 states and DC at a glance
Tap a state for its full guide.
| State | Small estate limit | State estate tax | Inheritance tax | Transfer on death deed |
|---|---|---|---|---|
| Alabama | About $47,000 (sum of the inflation adjusted allowances; confirm with the probate court) | No | No | No |
| Alaska | $50,000 personal property, plus vehicles up to $100,000 | No | No | Yes |
| Arizona | $200,000 personal property; $300,000 real property | No | No | Yes |
| Arkansas | $100,000 (not counting homestead and family allowances) | No | No | Yes |
| California | $208,850 (deaths on or after April 1, 2025) | No | No | Yes |
| Colorado | $88,000 (deaths in 2026) | No | No | Yes |
| Connecticut | $40,000 personal property, with no solely owned real estate | Yes, above $15,000,000 (deaths in 2026, equal to the federal basic exclusion) | No | No |
| Delaware | $50,000 personal property, with no solely owned Delaware real estate | No | No | Yes |
| District of Columbia | $80,000 (since March 21, 2025) | Yes, above $4,988,400 (deaths in 2026) | No | Yes |
| Florida | $150,000 (not counting exempt property), or any amount if dead more than 2 years | No | No | No |
| Georgia | No general limit. Bank deposits up to $15,000 by affidavit. | No | No | No |
| Hawaii | $100,000 gross (not counting motor vehicles) | Yes, above $5,490,000 | No | Yes |
| Idaho | $100,000 | No | No | No |
| Illinois | $150,000 (deaths on or after August 15, 2025), not counting registered vehicles | Yes, above $4,000,000 | No | Yes |
| Indiana | $100,000 (deaths after June 30, 2022) | No | No | Yes |
| Iowa | $50,000 for the affidavit; $200,000 for small estate administration in court | No | No | No |
| Kansas | $75,000 | No | No | Yes |
| Kentucky | Probate assets no more than the $30,000 spouse exemption plus preferred claims | No | Yes | No |
| Louisiana | $125,000 gross value, or any value if the death was at least 20 years ago | No | No | No |
| Maine | $40,000 adjusted for inflation since 2017 (county probate courts post the current figure) | Yes, above $7,160,000 (deaths in 2026) | No | Yes |
| Maryland | $50,000, or $100,000 if the surviving spouse is the only heir or beneficiary | Yes, above $5,000,000 | Yes | Yes |
| Massachusetts | $25,000 of personal property plus one motor vehicle | Yes, above $2,000,000 | No | No |
| Michigan | $50,000, adjusted yearly for inflation (2026 adjusted amount not confirmed) | No | No | No |
| Minnesota | $75,000 | Yes, above $3,000,000 | No | Yes |
| Mississippi | $75,000 | No | No | Yes |
| Missouri | $40,000 | No | No | Yes |
| Montana | $100,000 | No | No | Yes |
| Nebraska | $100,000 for personal property; separate $100,000 limit for Nebraska real estate | No | Yes | Yes |
| Nevada | $25,000 ($150,000 if the claimant is the surviving spouse); $150,000 set aside; $500,000 summary administration | No | No | Yes |
| New Hampshire | None (no dollar based procedure) | No | No | Yes |
| New Jersey | $50,000 (spouse or domestic partner); $20,000 (other heirs) | No | Yes | No |
| New Mexico | $50,000 (spouse’s home affidavit: $500,000 assessed value) | No | No | Yes |
| New York | $50,000 | Yes, above $7,350,000 (deaths in 2026) | No | Yes |
| North Carolina | $20,000 ($30,000 if the surviving spouse is the only heir) | No | No | No |
| North Dakota | $100,000 | No | No | Yes |
| Ohio | $35,000, or $100,000 if the surviving spouse gets everything | No | No | Yes |
| Oklahoma | $50,000 | No | No | Yes |
| Oregon | Up to $75,000 of personal property and up to $200,000 of real property | Yes, above $1,000,000 (filing threshold, not indexed for inflation) | No | Yes |
| Pennsylvania | $50,000 of personal property | No | Yes | No |
| Rhode Island | $15,000 (personal property only, not counting tangible personal property) | Yes, above $1,838,056 | No | No |
| South Carolina | $45,000 (probate estate, less liens and encumbrances) | No | No | No |
| South Dakota | $100,000 (entire estate, less liens and encumbrances) | No | No | Yes |
| Tennessee | $50,000 (probate property only) | No | No | No |
| Texas | $75,000 (not counting homestead and exempt property) | No | No | Yes |
| Utah | $100,000 (estate subject to probate, less liens and encumbrances) | No | No | Yes |
| Vermont | $45,000 (personal property only, no real estate except a timeshare) | Yes, above $5,000,000 | No | No |
| Virginia | $75,000 (personal probate estate) | No | No | Yes |
| Washington | $100,000 (probate estate, not counting the surviving spouse’s community property share) | Yes, above $3,076,000 for deaths January 1 to June 30, 2026. $3,000,000 for deaths on or after July 1, 2026. | No | Yes |
| West Virginia | $100,000 (assets subject to administration, not counting real estate) | No | No | Yes |
| Wisconsin | $50,000 (gross value of property subject to administration) | No | No | Yes |
| Wyoming | $400,000 (entire Wyoming estate, less liens and encumbrances) | No | No | Yes |
Small estate limits often count only some kinds of property, and many states have more than one simple process. Each state guide explains the details.
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