After a death in Kentucky

Small estates

Kentucky has no general small estate affidavit. Instead, the district court can dispense with administration (KRS 395.455) when the probate assets are no more than the surviving spouse’s $30,000 personal property exemption plus preferred claims such as funeral costs. The assets then go to the spouse, or to the person who paid the preferred claims if there is no spouse. Other estates need regular probate.

• Limit: Probate assets no more than the $30,000 spouse exemption plus preferred claims
• Waiting time after the death: None stated
• Source: the official source

Probate court

In Kentucky, estates are handled by the District Court of the county, usually in the county where the person lived.

Creditor claims: 6 months after the personal representative is appointed. If no personal representative is appointed, 2 years after death.

Official court forms

Legal Forms - Kentucky Court of Justice

Official Kentucky court forms, with a Probate group that includes petitions for probate, inventory, settlement, and dispensing with administration.

Small estate form: open the form

Kentucky has no small estate affidavit. The short path is the Petition to Dispense with Administration (AOC-830), generally for estates of $30,000 or less after certain debts. File with the district court in the county where the person lived.

Estate and inheritance tax

• State estate tax: No. Kentucky has no estate tax.
• Inheritance tax: Yes. Paid by the person who inherits, based on relationship. Class A (spouse, parents, children, stepchildren, grandchildren, brothers and sisters) pay nothing. Class B (nieces, nephews, sons and daughters in law, aunts, uncles, great grandchildren) get $1,000 exempt, then 4% to 16%. Class C (everyone else, such as cousins and friends) get $500 exempt, then 6% to 16%. A return is due within 18 months after death if tax is owed. There is a 5% discount if paid within 9 months.

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: No. Kentucky has no transfer on death deed statute for real estate. Families use a revocable trust, a deed with right of survivorship, or a life estate deed.
• 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 by the testator (or by someone at their direction in their presence) and by two credible witnesses who sign in the presence of the testator and each other. A self-proving affidavit before a notary makes probate easier.

Handwritten wills: A will written entirely in the person’s handwriting and signed by them is valid without witnesses (KRS 394.040).

Power of attorney and health care directive

Financial power of attorney: Kentucky adopted the Uniform Power of Attorney Act (KRS Chapter 457) in 2018. The principal must sign. If the principal acknowledges the signature before a notary, it is presumed genuine, and notarization is needed to record it for real estate.

Health care directive: Kentucky Advance Directive (living will directive and health care surrogate designation, KRS 311.625). Sign in front of two adult witnesses or a notary. Relatives, people who would inherit, your attending doctor and people responsible for your care costs cannot witness. MOST is the medical order form.

Death certificates

Certified copies come from the Office of Vital Statistics, Kentucky Cabinet for Health and Family Services. The funeral home can usually order them for you.

Fee and ordering rules could not be confirmed.

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

Also good to know

Kentucky taxes inheritances that go to nieces, nephews, friends and others outside the close family, even though it has no estate tax. Handwritten wills are valid.