After a death in Vermont

Small estates

Small estate proceeding (14 V.S.A. 1901) in the Probate Division. Can be used when the estate is worth $45,000 or less and is only personal property. No real estate, except a timeshare. The applicant files a Petition to Open Small Estate with a list of interested persons, the death certificate, an inventory, an affidavit of expenses and debts, a bond, any will, and the filing fee. Interested persons who do not consent get notice and 14 days to object. Vehicles are handled through the DMV death of owner rules.

• Limit: $45,000 (personal property only, no real estate except a timeshare)
• Waiting time after the death: None stated in the statute
• Source: the official source

Probate court

In Vermont, estates are handled by the Probate Division of the Vermont Superior Court in the county where the person lived., usually in the county where the person lived.

Creditor claims: 4 months from the date the notice to creditors is published (Vermont Judiciary guidance).

Official court forms

Estates and Wills | Vermont Judiciary

Explains how to settle an estate in the Probate Division and lists the forms you need, including small estate forms.

Small estate form: open the form

The small estate form is the Petition to Open Small Estate (700-00001SM). It is for estates worth less than $45,000 with no real estate other than a timeshare.

Estate and inheritance tax

• State estate tax: Yes, for estates above $5,000,000. Flat 16 percent on the part of the taxable estate over $5 million (32 V.S.A. 7442a). The $5 million amount has been in place since 2021 and is not raised for inflation. From June 18, 2026, Form EST-191 must be filed only if the person had Vermont property and either the federal gross estate plus adjusted taxable gifts made within 2 years of death is over $5 million, or a federal Form 706 is required.
• Inheritance tax: No. Vermont 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. No transfer on death deed. Vermont law instead recognizes the enhanced life estate deed, often called a Lady Bird deed (27 V.S.A. chapter 6). The owner keeps control for life and the property passes at death without probate.
• 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: In writing and signed by the will maker (or by another person in their presence and at their direction) in the presence of two or more credible witnesses, who sign in the presence of the will maker and each other (14 V.S.A. 5). A will can be made self-proved with an affidavit signed before a notary (14 V.S.A. 108).

Handwritten wills: Not valid. Vermont requires two witnesses for every will.

Power of attorney and health care directive

Financial power of attorney: Vermont Uniform Power of Attorney Act (14 V.S.A. chapter 127), effective July 1, 2023, amended in 2024. The principal must sign. If the principal acknowledges the signature before a notary, it is presumed genuine (14 V.S.A. 4005). A power of attorney used for real estate must be notarized and follow the statutory real estate form. Statutory forms: 14 V.S.A. 4051 (general) and 4052 (real estate).

Health care directive: Advance Directive (18 V.S.A. chapter 231). One document can name a health care agent and give treatment wishes. Signed and dated by the person and by two adult witnesses who affirm the person understood it and was free from pressure. The agent, spouse, parent, adult sibling, adult child and adult grandchild cannot witness. If the person is being admitted to or lives in a nursing home or residential care home, or is being admitted to or is a patient in a hospital, an ombudsman, clergy member, attorney, or other designated person must also explain the document and sign a statement. Vermont has an Advance Directive Registry. See the state form.

Death certificates

Certified copies come from the Vermont Department of Health, Vital Records Office, or any town or city clerk. Phone 802-863-7275.. The fee is $10 per certified copy, plus a $2 processing fee when ordered online.. The funeral home can usually order them for you.

Only family members, legal guardians, certain court-appointed parties, their legal representatives, and the funeral home or crematory can get certified copies. Photo ID is required. Town clerks are usually the fastest.

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

Also good to know

Vermont’s estate tax is a flat 16 percent on the amount over $5 million, and the $5 million is not indexed for inflation. In 2026 the filing threshold was raised to $5 million to match the tax threshold.