After a death in Arkansas

Small estates

Small estate affidavit (Ark. Code 28-41-101), filed with the probate clerk of the circuit court for a $25 fee. Allowed when the value of all the person’s property, less debts secured by it, is $100,000 or less. The homestead and the statutory allowances for a spouse and minor children do not count toward the limit. Wait 45 days after death. An heir or beneficiary (distributee) signs and files it. It cannot be used if a personal representative has been applied for or appointed.

• Limit: $100,000 (not counting homestead and family allowances)
• Waiting time after the death: 45 days
• Source: the official source

Probate court

In Arkansas, estates are handled by the Circuit Court (probate division) in the county, usually in the county where the person lived.

Creditor claims: 6 months after the first publication of the notice to creditors.

Official court forms

Official Probate Forms | Arkansas Judiciary

Official statewide probate forms from the Arkansas Judiciary, including the small estate affidavit.

Small estate form: open the form

Form 23 is the Affidavit for Collection of Small Estate by Distributee. Local probate clerks may have their own filing steps and fees, so call the clerk in the county where the person lived.

Estate and inheritance tax

• State estate tax: No. Arkansas has no state estate tax.
• Inheritance tax: No. Arkansas has no inheritance tax.

The federal estate tax applies only to very large estates. Most families do not owe it.

Property that passes outside probate

• Transfer on death deed for a home: Yes. Beneficiary deed (Ark. Code 18-12-608). It must be recorded before death.
• Community property state: No.

Accounts with a named beneficiary, jointly owned property and property in a living trust usually pass directly, without probate, in every state.

Wills

Signing a will: Signed at the end by the testator with 2 witnesses. A self-proving affidavit before a notary is optional.

Handwritten wills: Valid if the entire will and the signature are in the testator’s handwriting. Three disinterested witnesses must prove the handwriting in court.

Power of attorney and health care directive

Financial power of attorney: Arkansas adopted the Uniform Power of Attorney Act (Ark. Code 28-68). The principal must sign. Notarizing is not strictly required, but a notarized signature is presumed genuine, and notarizing is needed to record it for real estate. The Act includes a statutory form.

Health care directive: Living will declaration and durable power of attorney for health care (health care proxy).

Death certificates

Certified copies come from the Arkansas Department of Health, Vital Records. The funeral home can usually order them for you.

Most families need 6 to 12 certified copies. Banks, insurers and brokerages usually want a certified copy.

Also good to know

Arkansas still has dower and curtesy: a surviving spouse can claim a life interest in one third of the deceased spouse’s land. The small estate affidavit is filed with the court clerk, so keep certified copies to show banks.