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Texas

To the best of our knowledge, the information provided below is current and accurate. Always be sure to consult with a jurisdictional authority before using this information to educate or counsel your clients.

State Estate or Inheritance Taxes

Texas has no state estate or inheritance tax.

Small Estate Probate

Every state offers a fast track or shortcut for the probate of "small estates." Some assert that probate court is the proper forum for passing a small estate to the heirs, the idea being that if an estate is not valued over a certain minimum threshold, it is too small for serious estate planning.

To be sure, when a state's small estate probate threshold is extremely low, using this shortcut to settle an estate that qualifies may be the obvious choice. However, the small estate probate threshold in some states is substantial, in which case serious issues should be considered before you allow a client to go to the default system of the state court. When small estate probate is appropriate and what the client desires, refer to the following information.

You can use the simplified small estate process in Texas if the value of the property doesn't exceed what's needed to pay the family allowance and certain creditors. To use the small estate probate process in Texas, an executor files a written request with the local probate court asking to use the simplified procedure. The court may then authorize the executor to simply distribute the assets without having to go through probate court proceedings. "Independent administration" is available, regardless of value of estate, if it's requested in the will or if all inheritors agree to it.

Texas also has a procedure that allows inheritors to skip probate altogether when the value of all the assets left behind is less than a certain amount. All an inheritor has to do is prepare an affidavit stating that he or she is entitled to a certain asset and present it along with a copy of the death certificate to the person or institution holding the asset for release. Again, If the affidavit procedure is used, there's no need to use the small estate probate process.

The out-of-court affidavit procedure is available in Texas if there is no will, and the value of the entire estate, not including homestead and exempt property, is $50,000 or less. A probate judge must approve the affidavit. It can be used to transfer homestead, but no other real estate. There is a 30-day waiting period.