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The document offered below is for informational
purposes only and not for the purpose of providing legal advice. With
respect to any specific issue or problem, you should
contact an attorney for advice. Thank you.
-- F.William O'Connor, Attorney at Law
WHAT IS THE BASIS FOR COMPUTING
PROBATE FEES?
Probate court fees are strictly regulated by statute. They are based
on the size of the estate in the decedent’s name alone and on the
amount that may have been owned with others, such as survivorship property
and other taxable transfers. The following is the section that is used
to compute probate fees for estates in which proceedings commence on or
after January 1, 2011:
| Basis for Computation of Costs: |
Total Costs |
| $0 to $500 |
$25.00 |
| $501 to $1,000 |
$50.00 |
| $1,000 to $10,000 |
$50.00 plus 1% of all in excess of 1,000 |
| $10,000 to $500,000 |
$150, plus .0035 of all in excess of $10,000 |
| $500,000 to $4,754,000 |
$1,865 plus .0025 of all in excess of $500,000 |
| $4,754,000 and over |
$12,500 |
Notes:
- Any portion of the basis for costs that is determined by property
passing to the surviving spouse shall be reduced by 50%.
- If the
basis for costs is less than $10,000 and a full estate is opened,
the minimum cost is $150.00.
- In the case of a deceased person who was
domiciled in this state on the date of his or her death, the gross
estate for estate tax purposes shall, for the purpose of determining
the basis for costs, be reduced by the fair market value of any real
property or tangible personal property of the deceased person situated
outside of this state.
- In the case of a deceased person who was not domiciled
in this state on the date of his or her death but who owned real
property or tangible personal property situated in this state on the date
of his or her death, only the fair market value of such real
property or tangible personal property situated in this state shall be
included in the basis for costs
Please consult the statutes to compute fees for estates where
proceedings commenced before January 1, 2011.
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