Estates & Wills

New Testing Requirements

PROBATE

- Probate -
- Tennessee Inheritance Tax -
- Probate Court Costs/Fees -
- TennCare -
- Claims against an Estate -

By Private Act, the General Sessions Judge - Part III - Larry D. Brandon, serves as the Probate Judge. The Judge will hear all Probate matters and is charged with making all determinations.

Regardless of the value of the estate, it is necessary for you to obtain the services of an attorney for legal assistance in the probate procedures. In fact, should the Judge admit the estate to Probate, your attorney will file all necessary documents with the County Clerk.

The Clerk is located at:
319 North Maple Street
Murfreesboro, Tennessee 37130
615-898-7800 (ext. 4)

The General Sessions Judges Office is located at:
20 Public Square North
Judicial Building, Suite 301
Murfreesboro, TN 37130
Phone: 615-217-1138
Fax: 615-217-1140

TENNESSEE INHERITANCE TAX

The Tennessee Inheritance Tax is a tax upon the privilege of receiving property by transfer because of a decedent’s death. The personal representative, or person(s) in possession of property of the decedent is required to file a return of the estate with the following department:

Tennessee Department of Revenue

Andrew Jackson State Office Building

500 Deaderick Street

Nashville, Tennessee 37242

	The Tennessee Inheritance Tax Return is due within nine (9) months of the decedent’s death, unless an extension of time is granted by the Tennessee Department of Revenue. Please contact an Attorney or a Certified Public Accountant for assistance in preparing the Tennessee Inheritance Tax Return.
	The “Inheritance Tax Closing” form, procured from the Tennessee Department of Revenue, must be presented to the Probate Clerk of the County Clerk’s office at or before the closing of the Probate case. Outstanding orders to close will not be signed by the Judge unless an Inheritance Tax Closing Letter has been properly filed.

INHERITANCE TAX EXEMPTIONS

If the gross estate of a Tennessee resident decedent is less than the single exemption allowed by Tennessee Code Annotated Section 67-8-316, the representative of the estate may file the Short Form Inheritance Tax Return; otherwise a Long Form Inheritance Tax Return is required.

Tennessee Inheritance Tax Exemptions:

If the decedent died between January 1, 1990 and June 30, 1998 the allowable exemption is $600,000.00.

If the decedent died between July 1, 1998 and December 31, 1998 the allowable exemption is $625,000.00.

If the decedent died in 1999 the allowable exemption is $650,000.00.

If the decedent died in 2000 or 2001 the allowable exemption is $675,000.00.

If the decedent died in 2002 or 2003 the allowable exemption is $700,000.00.

If the decedent died in 2004 the allowable exemption is $850,000.00.

If the decedent died in 2005 the allowable exemption is $950,000.00.

If the decedent died in 2006 or thereafter the allowable exemption is $1,000,000.00.

FREQUENTLY ASKED QUESTIONS

For frequently asked questions regarding Tennessee Inheritance Tax please access the following:

http://www.state.tn.us/revenue/faq.htm

INHERITANCE TAX FORMS

For Tennessee Inheritance Tax Forms please access the following:

http://www.state.tn.us/revenue/forms/inhgift/index.htm

CONTACT INFORMATION

For further information and assistance regarding Tennessee Inheritance Tax please contact the following:

Tennessee Department of Revenue

Andrew Jackson State Office Building

500 Deaderick Street

Nashville, Tennessee 37242

(615) 741-2594 or 1-800-342-1003

PROBATE FEES
Estates
$225.00 -- For opening and closing an estate other than a small estate.
$11.00 -- For filing and docketing claims, giving release on each claim, the claimant is charged.
$42.00 -- For Filing exceptions to claims against estates, mailing notices and entering the order.
$36.00 -- For filing a small estate affidavit.
$51.50 -- Litigation Tax (must be paid in addition to the other fees.)

Guardianships and Conservatorships
$160.00 -- Standard filing fee that includes costs for filing the request for letters of guardianship and Conservatorship, issuing all initial process, cost bond, entering the order, issuing certificates of guardianship and conservatorship, and services for the final accounting and order closing the case.
$51.50 -- Litigation Tax (must be paid in addition to the other fees.)

Category Two Probate Fees
$100.00 -- For filing a new request for removal of disabilities of minor, incompetence, legitimation cases, name changes, correction of birth certificate, habeas corpus cases.
$51.50 -- Litigation Tax (must be paid in addition to the other fees.)

Other Miscellaneous Probate Fees
$50.00 -- Filing and for filing request under mental health law.
$18.00 -- For filing and docketing any request on an existing case other than a request to close the case not otherwise provided for.
$12.00 -- For entering any order on an existing case other than closing order not otherwise
$6.00 -- For issuing summons, subpoenas, citations, writs and notices, including copies of process when required by law, other than the initial process in probate matters.
$7.00 -- For filing any document not otherwise provided for in probate court.
$40.00 -- For filing, reviewing, recording annual or interim settlement or accounting and entering order approving settlement.
$6.00 -- For each additional letters testamentary, administration, guardianship or conservatroship.
$51.50 -- Litigation Tax on all cases.

-- Sheriff Fees on Service not included. --

CREDITORS NOTICE
$135.00 -- Daily News Journal
$125.00 -- Murfreesboro Post

TENNCARE
Probate Cases (estates) in process of closing MUST have a TennCare Release from the TennCare Administration. Previous to this time, a “Personal Representative” statement in regard to the status of the TennCare account was acceptable. The “Personal Representative” statement is no longer acceptable. Outstanding orders to close will not be signed by Judge Brandon unless a TennCare Release has been properly filed.

CLAIM AGAINST AN ESTATE
All claims must be filed in the Office of the County Clerk within four (4) months from the first date of publication of the “Notice To Creditors.”

To file a claim, submit the following:

· Notarized claim form – filed in triplicate

· Evidence to support the claim, plus two (2) additional copies

· Check or money order in the amount of $11.00, payable to Georgia Lynch, Rutherford County Clerk

· Claims should be mailed to the Clerk (address at top of page)

Claim forms can be obtained from the County Clerk

PRIVACY
Any and all Matters of Probate under consideration in the state of Tennessee are public record
and are available for review in the Office of the County Clerk in the County of filing.