Colorado Estate Tax

Colorado Small Estate Affidavit — Best Proven Guide (2026)

By Oleg Kachko · Updated June 13, 2026

✓ Verified June 2026

This guide explains the Colorado small estate affidavit in plain English — the exact dollar limit, whether real estate counts, the waiting period, and how to use it to skip full probate. The threshold is verified as of June 2026 (these limits change with inflation).

Colorado Small Estate Eligibility at a Glance

Here are the exact rules for using a Colorado small estate affidavit:

Small estate affidavit limit $88,000 (effective January 1, 2026 (applies to decedents dying in calendar year 2026; adjusted annually for inflation under CRS 15-12-1201))
Real estate excluded? YES — Colorado’s small-estate affidavit (CRS 15-12-1201) applies only to personal property. Real estate cannot be transferred by affidavit. If the decedent owned real property solely in their name (not in joint tenancy and not covered by a beneficiary deed), a probate proceeding or trust administration is required to transfer it.
Waiting period after death 10
Summary probate threshold N/A — Colorado does not have a separate summary probate procedure with a different dollar threshold. The small-estate affidavit under CRS 15-12-1201 is the primary simplified procedure. Estates that exceed the affidavit threshold but are otherwise straightforward may use Colorado’s informal probate process (no separate dollar cap), which is a streamlined court-supervised process under CRS 15-12-301.
Transfer-on-death (TOD) deed allowed? YES — Colorado authorizes beneficiary deeds (transfer-on-death deeds for real estate) under CRS 15-15-401 through 15-15-415. The owner signs and records the deed with the county clerk and recorder during their lifetime. The deed must contain language such as “conveys on death” or “transfers on death.” The owner retains full ownership and control during their lifetime and may revoke or change the deed at any time. Upon the owner’s death, the beneficiary records a death certificate and the property transfers automatically without probate. Colorado has allowed beneficiary deeds since 2004.

How to File a Colorado Small Estate Affidavit

1. Wait at least 10 days after the date of death. 2. Confirm the total fair market value of ALL of the decedent’s property subject to disposition by will or intestate succession (wherever located), less liens and encumbrances, does not exceed 88000 for a 2026 death. 3.

Confirm the decedent did not own real estate solely in their name (real property in joint tenancy or covered by a beneficiary deed is excluded from the estate). 4. Obtain Colorado form JDF 999 (“Collection of Personal Property by Affidavit”) from the Colorado Judicial Branch website. 5. Complete the affidavit, listing the decedent’s information, the property to be collected, and all successors entitled to the property. 6.

The affiant (person signing) must swear under penalty of perjury that all statements are true, that the value threshold is met, that the waiting period has passed, and that no application or petition for appointment of a personal representative is pending or has been granted in any jurisdiction. 7. Have the affidavit notarized. 8.

Present the completed affidavit to each person or institution holding the decedent’s property (banks, employers, brokerage firms, DMV for vehicles, etc.). 9. The holder must release the property to the affiant upon receiving the affidavit. 10. The affiant is responsible for distributing the collected property to the rightful successors and paying any debts of the decedent, and is personally liable to creditors and other successors under CRS 15-12-1202.

Note: The affidavit is NOT filed with any court — it is presented directly to property holders.

Who can file in Colorado: Any “successor” of the decedent may use the small-estate affidavit. Under Colorado law, a successor includes any person (other than a creditor) who is entitled to property of the decedent under the decedent’s will or, if there is no will, under Colorado’s intestate succession laws (CRS 15-11-101 et seq.). This includes a surviving spouse, children, parents, siblings, and other heirs in the statutory order.

A person acting on behalf of one or more successors may also present the affidavit. There is no requirement that the affiant be a Colorado resident. The affiant must swear that they are entitled to the property and that no personal representative has been appointed or is pending appointment.

Other Ways to Avoid Probate in Colorado

1. JOINT TENANCY WITH RIGHT OF SURVIVORSHIP — Property (real or personal) held in joint tenancy passes automatically to the surviving joint tenant(s) upon death, bypassing probate entirely. Common for married couples holding a home. Caution: adding a non-spouse as joint tenant may trigger gift tax issues and exposes the property to the new owner’s creditors. 2.

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REVOCABLE LIVING TRUST — Assets transferred into a living trust during the owner’s lifetime pass to named beneficiaries upon death without probate. The trust must actually be funded (assets titled in the trust’s name) to avoid probate. Typical cost to establish is 1500 to 4000 through an attorney. 3. PAYABLE-ON-DEATH (POD) DESIGNATIONS — Bank accounts and CDs can name a POD beneficiary; funds transfer directly to the beneficiary upon death.

4. TRANSFER-ON-DEATH (TOD) DESIGNATIONS — Brokerage and investment accounts can name a TOD beneficiary for direct transfer outside probate. 5. BENEFICIARY DESIGNATIONS — Life insurance policies, retirement accounts (IRAs, 401(k)s), and annuities pass directly to named beneficiaries and are not part of the probate estate. 6. MULTIPLE-PARTY ACCOUNTS — Colorado’s Uniform Multiple-Person Accounts Act (CRS 15-15-201 et seq.) governs joint accounts and POD accounts at financial institutions.

Other Colorado small-estate rules: 1. INFLATION ADJUSTMENT — Colorado’s small-estate threshold adjusts annually based on the consumer price index. The threshold has increased from 61000 (2012) to 88000 (2026). The applicable threshold is determined by the decedent’s year of death, not the year the affidavit is presented. 2.

MOTOR VEHICLES — The Colorado DMV has its own small-estate affidavit form (DR 2712) for transferring vehicle titles without probate, subject to the same dollar threshold. 3. PERSONAL LIABILITY — Under CRS 15-12-1202, any person who uses the affidavit to collect property is personally liable to creditors and other successors for the value of the property collected, to the extent the estate would have been liable. 4.

NO COURT FILING REQUIRED — Unlike some states, the Colorado small-estate affidavit is never filed with a court. It is presented directly to property holders (banks, employers, etc.). 5. AFFIDAVIT COVERS ALL PERSONAL PROPERTY TYPES — Includes funds on deposit, contents of safe deposit boxes, tangible personal property, stocks, bonds, and other instruments. 6.

COLORADO DOES NOT HAVE A STATE ESTATE OR INHERITANCE TAX — Estates are not subject to a separate state-level death tax, though federal estate tax rules still apply to very large estates.

Understanding the Colorado Small Estate Affidavit

A Colorado small estate affidavit can let a family skip full probate entirely when the estate is below the state limit. The exact Colorado threshold above is the figure that decides eligibility — and because these limits change with inflation, using the current number matters. Filing a Colorado small estate affidavit is usually far faster and cheaper than formal probate, often resolving in weeks instead of months.

Your state court’s self-help center publishes the official Colorado small estate affidavit form and the current dollar limit.

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Official Colorado Sources & Resources

This Colorado small-estate guide was last verified against official sources in June 2026. Thresholds change with inflation — verify the current limit with your state court.

More Colorado Wills & Probate Guides

Disclaimer: This guide is informational only and is not legal or tax advice. Estate, probate, and tax laws change and vary by state and county. Verify current rules and dollar figures with your state’s court, statute, or a licensed attorney or tax professional before acting. For urgent matters like an active probate or a tax deadline, consult a licensed professional in your state right away.

Estate planning? Make sure your life insurance is in order — see Life Insure Guide. Worried about Medicaid estate recovery? See Medicare Cover Guide. Divorced recently? Update your will and beneficiaries — see Divorce Help Guide.