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.
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 Kansas, the estate is opened in the District Court.
K.S.A. 20-301 provides that there shall be in each county a district court, which shall be a court of record and shall have general original jurisdiction of all matters, both civil and criminal, unless otherwise provided by law. K.S.A. 59-1717 allows every fiduciary necessary expenses and such compensation for services and those of the fiduciary's attorneys as shall be just and reasonable, and permits an application to the court for an allowance during administration. K.S.A. 59-1507b allows transfer of a resident decedent's personal property by affidavit, without letters, when the total assets of the estate subject to probate do not exceed $75,000.
Source: K.S.A. 20-301, District court in each county; jurisdiction
Fees
In Kansas, probate compensation is a statutory commission.
K.S.A. 59-1717 states: "Every fiduciary shall be allowed his or her necessary expenses incurred in the execution of his or her trust, and shall have such compensation for services and those of his or her attorneys as shall be just and reasonable." The statute states just and reasonable compensation and does not set a percentage schedule.
Source: K.S.A. 59-1717, Compensation and expenses
Small estate
Kansas's small-estate figure on this page is $75,000 when the statute's conditions are met.
K.S.A. 59-1507b provides that when a resident of the state dies, testate or intestate, if the total assets of the estate subject to probate do not exceed $75,000 in value, personal property transferable to the estate shall be transferred to a successor, or as the successor directs, without letters of administration or letters testamentary, upon an affidavit showing entitlement. The statute states no waiting period. Successor means a person entitled to the property by will or intestate succession, or nominated as personal representative under the will.
Source: K.S.A. 59-1507b, Transfer of certain personal property to successor
Estate or inheritance tax
Kansas has no current estate tax on the page linked below.
Kansas Department of Revenue Notice 10-07 states there is no estate tax for the estate of a decedent dying after December 31, 2009. Notice 08-01 states that, with the exception of matters then pending, the Kansas inheritance tax ends July 1, 2008. K.S.A. 79-15,254 limits any remaining stand-alone estate tax for deaths after December 31, 2006 and before January 1, 2010 to estates for which a return was filed before January 1, 2020.
Source: Kansas Department of Revenue Notice 10-07, Kansas estate tax repealed
Questions
The answers use the same statute and court pages as the sections above.
Does a living trust avoid probate in Kansas?
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 Kansas?
K.S.A. 59-1507b provides that when a resident of the state dies, testate or intestate, if the total assets of the estate subject to probate do not exceed $75,000 in value, personal property transferable to the estate shall be transferred to a successor, or as the successor directs, without letters of administration or letters testamentary, upon an affidavit showing entitlement. The statute states no waiting period. Successor means a person entitled to the property by will or intestate succession, or nominated as personal representative under the will.
How are probate fees set in Kansas?
K.S.A. 59-1717 states: "Every fiduciary shall be allowed his or her necessary expenses incurred in the execution of his or her trust, and shall have such compensation for services and those of his or her attorneys as shall be just and reasonable." The statute states just and reasonable compensation and does not set a percentage schedule.
Does Kansas tax an estate or an inheritance?
Kansas Department of Revenue Notice 10-07 states there is no estate tax for the estate of a decedent dying after December 31, 2009. Notice 08-01 states that, with the exception of matters then pending, the Kansas inheritance tax ends July 1, 2008. K.S.A. 79-15,254 limits any remaining stand-alone estate tax for deaths after December 31, 2006 and before January 1, 2010 to estates for which a return was filed before January 1, 2020.
Sources
These are the statute and court pages used above.