Arizona Probate Guide
If you've just lost someone and are facing the Arizona probate process — this guide walks you through what it costs, how long it takes, the exact filings Arizona requires, and whether you can avoid formal probate entirely.
Typical Timeline
6–12 months
Uncontested formal probate
Small Estate Threshold
$200,000
Small Estate Affidavit
Court
Superior Court — Probate Division
Filing fee: $235–$350
Executor Commission
Reasonable fee
~$25,000 on a $1M estate
Probate is required when the decedent owned solely-titled property exceeding the small-estate caps. Assets passing outside probate include community property with right of survivorship, joint tenancy, POD/TOD accounts, Arizona Beneficiary Deeds for real estate, and assets held in trust.
Arizona's four-month creditor claim period (from first publication) drives the floor; informal probates with no disputes commonly close in 6–9 months, formal/supervised matters in 12+.
Arizona's Small Estate Affidavit allows qualifying estates to skip formal probate.
| If the death occurred… | Small estate threshold |
|---|---|
| Personal property — effective September 26, 2025 (HB 2116) | $200,000 |
| Real property — effective September 26, 2025 (HB 2116) | $300,000 |
| Personal property — prior limit before HB 2116 | $75,000 |
Under A.R.S. § 14-3971 (as amended by HB 2116, effective September 26, 2025), personal property up to $200,000 may be transferred by affidavit 30 days after death, and real property up to $300,000 may be transferred by affidavit six months after death.
Personal representatives are entitled to reasonable compensation; Arizona does not set a percentage. Compensation is determined by reference to the time, complexity, and benefit to the estate.
Example: An estate valued at $1,000,000 would yield an executor commission of approximately $25,000.
Attorney fees:
Attorney fees are negotiated and typically hourly. The Arizona Code of Judicial Administration § 3-303 and Rule 33 of the Probate Rules govern fee disputes and review for reasonableness.
Multiple co-executors:
Co-personal representatives each receive reasonable compensation for services rendered, but combined fees must remain reasonable for the estate as a whole.
Statute: A.R.S. § 14-3719 (compensation of personal representative)
Bond is generally not required in informal proceedings unless the will requires it or an interested person demands it. In formal/supervised administrations the court has discretion to require bond.
Statute: A.R.S. § 14-3603
Arizona has no state estate tax or inheritance tax. Only the federal estate tax applies, with a 2026 exemption of $15 million per individual / $30 million per married couple under the One Big Beautiful Bill Act.
Arizona is a community property state — each spouse owns one-half of community property, and the surviving spouse keeps their half automatically. There is no separate elective share; the survivor's protection comes from community-property rules plus homestead, exempt property, and family allowances under A.R.S. §§ 14-2401 to 14-2405.
The Arizona Health Care Cost Containment System (AHCCCS) recovers Arizona Long-Term Care System (ALTCS) benefits paid for recipients age 55 or older. Arizona defines 'estate' narrowly: recovery is limited to probate assets and assets transferred by Small Estate Affidavit. Property passing by survivorship or by Arizona Beneficiary Deed is not subject to recovery.
The full Arizona executor checklist has 24 milestones: 9 specific to Arizona law (shown below — filings, forms, and court interactions tied to Arizona statutes) and 15 universal duties that apply in every state (expandable at the end of the list). The same item never appears in both groups.
Obtain certified death certificates
Order at least 10-12 certified copies of the death certificate from the Arizona Department of Health Services, Office of Vital Records. These are required by the superior court, financial institutions, insurance companies, and government agencies.
Locate and review the will
Search for the decedent's original will and any codicils. Arizona has adopted the Uniform Probate Code (ARS Title 14), providing flexible probate procedures. Arizona is a community property state, so it is essential to distinguish between the decedent's separate property and the community property interest that passes through probate.
Determine administration type and file petition
Arizona's UPC-based system offers informal probate (handled by the registrar without a hearing), formal probate (requires a court hearing), and supervised administration. Qualifying small estates (see the personal-property threshold above) and real property (see the small-estate threshold above) may use a simplified affidavit procedure under ARS 14-3971. File the appropriate application with the superior court in the county where the decedent resided.
Notify financial institutions
Send certified copies of the death certificate and Letters to all banks, brokerage firms, insurance companies, and retirement account custodians. Request date-of-death valuations. As a community property state, carefully identify which assets are community property (owned equally by both spouses) and which are the decedent's separate property.
Manage and insure estate property
Ensure all real property, vehicles, and valuable personal property are adequately insured during administration. Pay ongoing expenses such as mortgage payments, property taxes, HOA fees, and utility bills from estate funds. Arizona's dry climate and seasonal considerations may affect property maintenance needs.
File final personal income tax return (Form 1040 and Arizona Form 140)
File the decedent's final federal income tax return (Form 1040) and Arizona individual income tax return (Form 140) for the period from January 1 through the date of death. Arizona imposes a graduated income tax. A surviving spouse may file jointly for the year of death.
File estate income tax return (Form 1041 and Arizona Form 141AZ) if applicable
If the estate earns more than $600 in gross income during the administration period, file federal Form 1041 and Arizona Fiduciary Income Tax Return (Form 141AZ). The estate is a separate taxpayer from the date of death.
File estate tax return (Form 706) if applicable
If the gross estate exceeds the federal estate tax exemption, file federal Form 706 within nine months of death. Arizona does not impose a separate state estate or inheritance tax. Form 706 may be filed for portability of the deceased spouse's unused exclusion amount.
Distribute residuary estate to beneficiaries
After all debts, taxes, expenses, and specific bequests have been satisfied, distribute the remaining estate assets to the residuary beneficiaries as directed by the will or Arizona intestacy law (ARS 14-2102 et seq.). The surviving spouse receives the community property interest and may also receive a share of the separate property. Obtain signed receipts from all beneficiaries.
Secure estate property and valuables
Immediately secure the decedent's residence by changing locks if necessary. Safeguard valuables such as jewelry, cash, important documents, firearms, and collectibles. If the home will be vacant, arrange for regular checks, maintain climate control, and notify the homeowner's insurance carrier of the vacancy. Secure vehicles, safe deposit boxes, and storage units. Document the condition of all property with photographs.
Receive Letters Testamentary or Letters of Administration
After appointment, the court or registrar issues Letters Testamentary (testate) or Letters of Administration (intestate). Under informal proceedings, Letters may be issued without a hearing. The personal representative must accept appointment and may need to post a bond unless waived. Obtain multiple certified copies.
Notify the Social Security Administration
Report the death to the Social Security Administration at 1-800-772-1213 if the funeral home has not already done so. Benefits received after the date of death must be returned. Surviving spouses and dependent children may be eligible for survivor benefits.
Cancel services, subscriptions, and forward mail
Forward the decedent's mail through USPS to the executor's address or a secure location to capture bills, tax documents, and creditor correspondence. Cancel or transfer utilities (electric, gas, water, internet, phone), streaming services, gym memberships, magazine subscriptions, and other recurring payments. Notify the landlord if the decedent rented. Cancel the decedent's driver's license, voter registration, and passport to help prevent identity theft.
Publish notice to creditors
Publish a Notice to Creditors in a newspaper of general circulation in the county where the estate is administered, as required by ARS 14-3801. Creditors have four months from the date of first publication to present their claims. Also mail notice to all known creditors within 60 days of appointment.
Open an estate bank account
Obtain an EIN from the IRS via Form SS-4 and open a checking account in the name of the estate. All estate income, asset liquidation proceeds, and expense payments should flow through this account to maintain a clear accounting trail for the court and beneficiaries.
File IRS Form 56 (Notice of Fiduciary Relationship)
File IRS Form 56 to notify the IRS that you are acting as the fiduciary (executor or administrator) for the decedent's estate. This establishes your authority to receive the decedent's tax information, file returns on their behalf, and correspond with the IRS regarding estate matters. File this form promptly after receiving Letters.
Maintain insurance and pay ongoing estate expenses
Review and maintain all insurance policies on estate property, including homeowner's insurance, auto insurance, and any umbrella liability coverage. Lapsed coverage during administration can expose the estate to significant liability. Continue paying ongoing obligations from the estate bank account: mortgage or rent, property taxes, HOA fees, storage unit fees, and essential maintenance. Keep detailed records of all payments for the final accounting.
File inventory of estate assets
Prepare and file an inventory of all estate assets within 90 days of appointment, listing all real and personal property with date-of-death fair market values. Under ARS 14-3706, the personal representative must send a copy of the inventory to interested persons. Engage appraisers for real property, business interests, and other assets requiring professional valuation.
Handle digital assets and online accounts
Identify and secure the decedent's digital assets, including email accounts, social media profiles, cloud storage, cryptocurrency wallets, online banking, and digital subscriptions. Most states have adopted the Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA), which governs fiduciary access to digital accounts. Check the decedent's devices, password managers, and records for account credentials. Contact service providers to memorialize or close accounts as appropriate.
File claims against life insurance and benefits policies
File claims on all life insurance policies, accidental death policies, and any other insurance or death benefits payable to the estate or named beneficiaries. Provide certified death certificates and completed claim forms to each insurance carrier. Note that policies with named beneficiaries generally pass outside of probate directly to the beneficiary, but proceeds payable to the estate must be inventoried.
Review and pay valid creditor claims
Evaluate all claims presented within the four-month creditor period. Allow or disallow each claim under ARS 14-3806. Pay valid claims from estate funds in the statutory order of priority: costs of administration, funeral expenses, debts with preference under federal law, medical expenses of the last illness, and all other claims.
Distribute specific bequests
Distribute any specific gifts or bequests identified in the will, such as jewelry, heirlooms, specific dollar amounts, or particular assets to named beneficiaries. Obtain signed receipts from each beneficiary. Ensure adequate reserves are maintained for taxes, administration costs, and any pending creditor claims before making distributions.
File closing statement or petition for court order
Under informal proceedings, the personal representative may close the estate by filing a verified Closing Statement under ARS 14-3933 after the estate has been open for at least six months. Under supervised administration, a petition for final distribution and discharge must be filed with the court. Send copies of the closing statement to all interested persons.
Close the estate bank account
After all distributions are complete and the estate has been formally closed, close the estate bank account. Confirm all checks have cleared and the balance is zero. Retain all bank statements and financial records for at least five years.
Out-of-state decedents owning Arizona real property require ancillary probate in the Arizona Superior Court for the county where the property is located. A foreign personal representative may file authenticated copies of letters under A.R.S. § 14-4204.
Informal probates typically run 6 to 12 months. The four-month creditor claim period (from first publication of notice) sets the floor; supervised or contested estates can take a year or more.
Superior Court filing fees run roughly $235–$350 depending on the county (Maricopa County is $306). Personal representative compensation is 'reasonable' and attorney fees are typically hourly.
For deaths on or after September 26, 2025, A.R.S. § 14-3971 allows transfer of personal property up to $200,000 by affidavit after 30 days, and real property up to $300,000 by affidavit after six months.
Attorneys are not legally required for informal probate, but most personal representatives hire one for anything beyond the simplest estate — especially when there's real estate, contested issues, or AHCCCS recovery.
Yes — revocable living trusts, community property with right of survivorship, joint tenancy, POD/TOD accounts, and Arizona Beneficiary Deeds for real estate all bypass probate.
Arizona requires only 'reasonable promptness' from the custodian (A.R.S. § 14-2516). However, formal probate generally must be commenced within two years of death (A.R.S. § 14-3108) or the estate passes under intestate succession.
No. Arizona has no state estate or inheritance tax. Only the federal estate tax applies, with a 2026 exemption of $15 million per individual / $30 million per married couple.
Yes — Arizona calls them 'Beneficiary Deeds' (A.R.S. § 33-405). They must be recorded with the county recorder during the owner's lifetime and transfer real property at death without probate.
This page is informational, not legal advice. Probate rules, thresholds, fees, and tax exemptions change. For your specific situation, consult a licensed Arizona probate attorney.