After a death in North Carolina

Small estates

Collection by affidavit (G.S. 28A-25-1): at least 30 days after death, an heir or the person named in the will can collect personal property worth $20,000 or less after liens, or up to $30,000 when the surviving spouse is the only heir, by filing an affidavit with the Clerk of Superior Court. Real estate does not pass this way.

• Limit: $20,000 ($30,000 if the surviving spouse is the only heir)
• Waiting time after the death: 30 days
• Source: the official source

Probate court

In North Carolina, estates are handled by the Clerk of Superior Court, Estates Division, in each county, usually in the county where the person lived.

Creditor claims: 3 months after the first publication of the notice to creditors (G.S. 28A-19-3).

Official court forms

Estates | North Carolina Judicial Branch

Plain guide to settling an estate in North Carolina, with links to the small estate affidavit and summary administration forms.

Small estate form: open the form

File with the Clerk of Superior Court in the county where the person lived. The affidavit (AOC-E-203B) is for personal property of $20,000 or less, or $30,000 if the surviving spouse is the only heir.

Estate and inheritance tax

• State estate tax: No. North Carolina repealed its estate tax for deaths on or after January 1, 2013.
• Inheritance tax: No. North Carolina 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: No. North Carolina has no transfer on death deed for real estate. Families use joint ownership with survivorship, tenancy by the entirety for spouses, or a revocable living trust.
• 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 will maker and two witnesses. A self-proving affidavit before a notary lets the clerk accept the will without witness testimony.

Handwritten wills: Valid if entirely in the will maker’s handwriting, signed, and found after death among valuable papers, in a safe deposit box, or with someone who held it for safekeeping (G.S. 31-3.4).

Power of attorney and health care directive

Financial power of attorney: North Carolina adopted the Uniform Power of Attorney Act effective January 1, 2018 (G.S. Chapter 32C), with a statutory form (32C-3-301). Have it signed before a notary. Before an agent can sell or mortgage real estate, the power of attorney must be recorded with the county register of deeds.

Health care directive: Health Care Power of Attorney (G.S. 32A-16 and following) and Advance Directive for a Natural Death, also called a living will (G.S. 90-320 and following). Each has been required to be signed before two qualified witnesses and a notary. The Secretary of State has kept an advance directive registry.

Death certificates

Certified copies come from the NC Vital Records (NC DHHS, Raleigh), or the Register of Deeds in the county where the death happened. The funeral home can usually order them for you.

Certified copies go to close family and others allowed by G.S. 130A-93, such as the spouse, parent, child, sibling, grandparent, grandchild, or an authorized agent or attorney.

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

Also good to know

In North Carolina the Clerk of Superior Court, not a judge, handles most estate matters. There is no estate or inheritance tax.