If the total value of the estate falls under your state’s small estate threshold, heirs can often collect and transfer assets with a simple sworn form instead of a full probate case. For a closer look at how that form works, see what a small estate affidavit is and how to file one.
This guide breaks down four things that decide how probate works in your state: the small estate affidavit limit, whether the state charges an estate tax, whether it charges an inheritance tax, and how long creditors have to file a claim against the estate. Use the table below to look up your state in seconds.
Quick answer: What is a small estate affidavit limit?
A small estate affidavit limit is the maximum estate value that qualifies for simplified probate in a given state. If the estate is worth less than this amount, heirs can typically use a sworn affidavit to claim assets without opening a formal probate case. Limits range from $15,000 to over $200,000, and several states adjust their limits for inflation each year.
Probate rules by state: complete comparison table
The table below shows the small estate affidavit limit, state estate tax status, state inheritance tax status, and creditor claim deadline for all 50 states and Washington, D.C. Figures reflect 2025 rules; amounts marked “adjusts yearly” are indexed for inflation and change annually.
| State | Small Estate Affidavit Limit | State Estate Tax? | State Inheritance Tax? | Creditor Claim Deadline |
|---|---|---|---|---|
| Alabama | ~$34,611 (adjusts yearly) | No | No | 6 months |
| Alaska | $50,000 | No | No | 4 months |
| Arizona | $200,000 (personal property) | No | No | 4 months |
| Arkansas | $100,000 | No | No | 6 months |
| California | $208,850 (as of 4/1/2025) | No | No | 4 months |
| Colorado | ~$86,000 (adjusts yearly) | No | No | 4 months |
| Connecticut | $40,000 | Yes ($13.99M exemption) | No | 150 days |
| Delaware | $30,000 | No | No | 8 months |
| District of Columbia | $40,000 | Yes (~$4.87M exemption) | No | 6 months |
| Florida | $75,000 | No | No | 3 months |
| Georgia | $15,000 (bank transfer only) | No | No | 3 months |
| Hawaii | $100,000 | Yes ($5.49M exemption) | No | 4 months |
| Idaho | $100,000 | No | No | 4 months |
| Illinois | $150,000 (excl. vehicles) | Yes ($4M exemption) | No | 6 months |
| Indiana | $100,000 | No | No | 3 months |
| Iowa | $50,000 | No | No (phased out 2025) | 4 months |
| Kansas | $75,000 | No | No | 4 months |
| Kentucky | $30,000 | No | Yes | 6 months |
| Louisiana | $125,000 | No | No | No fixed bar period |
| Maine | ~$52,500 (adjusts yearly) | Yes (~$7M exemption) | No | 9 months (from death) |
| Maryland | $50,000 ($100K if spouse sole heir) | Yes ($5M exemption) | Yes | 6 months |
| Massachusetts | $25,000 (+1 vehicle) | Yes ($2M exemption) | No | 1 year (from death) |
| Michigan | ~$51,000 (adjusts yearly) | No | No | 4 months |
| Minnesota | $75,000 | Yes ($3M exemption) | No | 4 months |
| Mississippi | $75,000 | No | No | 90 days |
| Missouri | $40,000 | No | No | 6 months |
| Montana | $100,000 | No | No | 4 months |
| Nebraska | $100,000 | No | Yes (county-level) | 2 months |
| Nevada | $150,000 spouse / $25,000 other | No | No | 90 days |
| New Hampshire | No dollar threshold (waiver) | No | No | ~6 months |
| New Jersey | $50,000 spouse / $20,000 other | No | Yes | 9 months |
| New Mexico | $50,000 | No | No | 4 months |
| New York | $50,000 | Yes ($7.16M exclusion) | No | 7 months |
| North Carolina | $20,000 ($30K if spouse sole heir) | No | No | 3 months (at least) |
| North Dakota | $100,000 | No | No | 3 months |
| Ohio | $35,000 ($100K if spouse takes all) | No | No | 6 months (from death) |
| Oklahoma | $50,000 | No | No | 2 months (at least) |
| Oregon | $75,000 (personal property) | Yes ($1M exemption) | No | 4 months |
| Pennsylvania | $50,000 | No | Yes | 1 year |
| Rhode Island | $15,000 | Yes (~$1.8M exemption) | No | 6 months |
| South Carolina | $25,000 | No | No | 8 months |
| South Dakota | $100,000 | No | No | 4 months |
| Tennessee | $50,000 | No | No | 4 months |
| Texas | $75,000 | No | No | ~4 months |
| Utah | $100,000 | No | No | 3 months |
| Vermont | $45,000 | Yes ($5M exemption) | No | 4 months |
| Virginia | $75,000 | No | No | No fixed bar (~6 mo.) |
| Washington | $100,000 | Yes ($3M exemption) | No | 4 months |
| West Virginia | $50,000 | No | No | ~60-90 days |
| Wisconsin | $50,000 | No | No | 3-4 months |
| Wyoming | $200,000 | No | No | 3 months |
Understanding the 4 numbers that shape probate in your state
1. Small estate affidavit limit
This is the dollar ceiling below which an estate qualifies for simplified probate. When an estate is small enough, heirs can usually file a short sworn affidavit to collect bank accounts, wages, and personal property without a full court proceeding. A few states set the limit based on who inherits (for example, a higher limit when a surviving spouse is the sole heir), and states such as Alabama, Colorado, Maine, and Michigan adjust their limits for inflation every year. Georgia and a couple of others only allow a narrow bank-transfer version rather than a general affidavit.
2. State estate tax
An estate tax is charged to the estate itself before assets are distributed, and it only applies above a state exemption amount. Most states have no estate tax at all. Among those that do, exemptions vary widely, from $1 million in Oregon to nearly $14 million in Connecticut. Because the exemptions are so high, the vast majority of estates never owe estate tax, but it matters for larger estates.
3. State inheritance tax
An inheritance tax is different from an estate tax: it is paid by the people who receive the assets, and the rate usually depends on how closely related the beneficiary was to the person who died. Close relatives are often exempt or taxed at low rates, while distant relatives and non-relatives pay more. As of 2025, only five states levy an inheritance tax: Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania. Maryland is the only state that charges both an estate tax and an inheritance tax, and Nebraska’s is collected at the county level.
4. Creditor claim period
This is the window during which creditors must formally file claims against the estate. Once the deadline passes, most late claims are barred, which lets the estate close and distribute assets with confidence. Deadlines range from as short as 2 months to a full year. The clock typically starts when the executor is appointed or when notice to creditors is published, though a few states measure it from the date of death. A handful of states do not use a fixed non-claim bar at all. For a broader look at how these timelines fit into the overall process, see how long probate takes.
Frequently asked questions
What is the small estate affidavit limit in my state?
Find your state in the table above. The limit is the maximum estate value that qualifies for simplified probate. If the estate is worth less than that amount, heirs can usually use an affidavit instead of opening a full probate case. It is always recommended to check with your local probate court or an attorney before acting.
What is the difference between an estate tax and an inheritance tax?
An estate tax is paid by the estate before assets are distributed. An inheritance tax is paid by each beneficiary who receives assets, and the rate often depends on their relationship to the deceased. Only five states have an inheritance tax; Maryland has both.
How long do creditors have to file a claim against an estate?
It depends on the state, ranging from about 2 months to 1 year. See the Creditor Claim Deadline column above for your state. After the deadline, most late claims are barred.
Can I avoid full probate with a small estate affidavit?
Often, yes, if the estate’s value falls under your state’s threshold and there is no real property (or your state allows real property under a separate limit). A small estate affidavit is faster and cheaper than formal probate. For the general mechanics of the court process itself, see probate explained.
Whether your estate qualifies for a small estate affidavit or needs full probate, Honorly can guide you through it end to end — from paperwork to closing accounts. Get started with a free consultation →
