Where the estate is opened.
Only if the statute's conditions are met. Read the section below.
See the tax section for the exemption or the repeal.
See the property section for the statute's words.
Living trust or probate
A revocable living trust holds assets you title in the trustee's name. You can serve as trustee while you are able.
At death, the successor trustee handles those assets. Property you leave in your own name can still go through the probate court. A pour-over will sends leftover assets into the trust, and those leftover assets may pass through probate first.
The probate path
In Arizona, the estate is opened in the Superior Court.
The Arizona Code of Judicial Administration adopts statewide forms for probate matters in the superior court, including personal representative cases, under the Arizona Rules of Probate Procedure. The opened code section defines a personal representative to include an executor, an administrator, a successor personal representative, and a special administrator.
Source: Arizona Code of Judicial Administration section 3-302, Forms
Fees
In Arizona, probate compensation is a statutory commission.
A.R.S. section 14-3719 says a personal representative is entitled to reasonable compensation for his services. If a will provides for compensation and there is no contract with the decedent regarding compensation, he may renounce the provision before qualifying and be entitled to reasonable compensation. A written renunciation of fee may be filed with the court. The opened section states no percentage and does not state a separate attorney schedule.
Source: A.R.S. section 14-3719, Compensation of personal representative
Small estate
Arizona's small-estate figure on this page is $200,000 when the statute's conditions are met.
A.R.S. section 14-3971(B) requires a holder of a decedent's personal property, 30 days after death, to pay or deliver it to a claiming successor on an affidavit. One path requires that no personal representative application is pending and none has been appointed, and that the value of all personal property in the decedent's estate, wherever located, less liens and encumbrances, does not exceed $200,000 as valued as of the date of death. The affidavit must also state that funeral expenses and expenses of the last illness have been paid. Subsection E is a separate real-property affidavit, not sooner than six months after death, and one path requires that the value of all real property in the decedent's estate located in this state, less liens and encumbrances, does not exceed $300,000 as valued at the date of death, using full cash value on the assessment rolls except for a debt secured by a lien.
Source: A.R.S. section 14-3971, Collection of personal property by affidavit
Estate or inheritance tax
Arizona has no current estate tax on the page linked below.
The Arizona Department of Revenue estate-tax forms page says the Arizona estate tax return was based on the state death tax credit allowed on the federal estate tax return, that federal law eliminated that credit effective January 1, 2005, and that because Arizona conforms to the federal law, there is no longer an estate tax in Arizona after January 2005. That page does not say whether an inheritance tax exists.
Source: Arizona Department of Revenue, Estate Tax Forms
Property of spouses
Spouses in Arizona hold community property.
A.R.S. section 25-211(A) says all property acquired by either husband or wife during the marriage is the community property of the husband and wife, except property acquired by gift, devise, or descent, and property acquired after service of a petition for dissolution of marriage, legal separation, or annulment if the petition results in a decree.
Source: A.R.S. section 25-211, Property acquired during marriage as community property
Questions
The answers use the same statute and court pages as the sections above.
Does a living trust avoid probate in Arizona?
A revocable living trust holds the assets you title in the trustee's name. The successor trustee handles those assets. Property still titled in your own name can be a probate matter. A pour-over will can send leftover assets into the trust, and those leftover assets may still pass through probate first.
What is the small-estate procedure in Arizona?
A.R.S. section 14-3971(B) requires a holder of a decedent's personal property, 30 days after death, to pay or deliver it to a claiming successor on an affidavit. One path requires that no personal representative application is pending and none has been appointed, and that the value of all personal property in the decedent's estate, wherever located, less liens and encumbrances, does not exceed $200,000 as valued as of the date of death. The affidavit must also state that funeral expenses and expenses of the last illness have been paid. Subsection E is a separate real-property affidavit, not sooner than six months after death, and one path requires that the value of all real property in the decedent's estate located in this state, less liens and encumbrances, does not exceed $300,000 as valued at the date of death, using full cash value on the assessment rolls except for a debt secured by a lien.
How are probate fees set in Arizona?
A.R.S. section 14-3719 says a personal representative is entitled to reasonable compensation for his services. If a will provides for compensation and there is no contract with the decedent regarding compensation, he may renounce the provision before qualifying and be entitled to reasonable compensation. A written renunciation of fee may be filed with the court. The opened section states no percentage and does not state a separate attorney schedule.
Does Arizona tax an estate or an inheritance?
The Arizona Department of Revenue estate-tax forms page says the Arizona estate tax return was based on the state death tax credit allowed on the federal estate tax return, that federal law eliminated that credit effective January 1, 2005, and that because Arizona conforms to the federal law, there is no longer an estate tax in Arizona after January 2005. That page does not say whether an inheritance tax exists.
How does Arizona treat property of spouses?
A.R.S. section 25-211(A) says all property acquired by either husband or wife during the marriage is the community property of the husband and wife, except property acquired by gift, devise, or descent, and property acquired after service of a petition for dissolution of marriage, legal separation, or annulment if the petition results in a decree.
Sources
These are the statute and court pages used above.
- Arizona Code of Judicial Administration section 3-302, Forms
- A.R.S. section 14-3719, Compensation of personal representative
- A.R.S. section 14-3971, Collection of personal property by affidavit
- Arizona Department of Revenue, Estate Tax Forms
- A.R.S. section 25-211, Property acquired during marriage as community property