Utah Estate Tax

Utah Small Estate Affidavit — Best Proven Guide (2026)

By Oleg Kachko · Updated June 13, 2026

✓ Verified June 2026

This guide explains the Utah 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).

Utah Small Estate Eligibility at a Glance

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

Small estate affidavit limit $100,000 (effective UNVERIFIED (the $100,000 figure has been in the statute since at least 2017; no inflation-indexing mechanism exists in Utah’s small-estate statute; the 2025 recodification from Title 75 to Title 22 did not change the dollar amount))
Real estate excluded? YES — Utah’s small-estate affidavit applies only to personal property. Real estate cannot be transferred by affidavit. The threshold covers the value of the entire estate subject to administration (less liens and encumbrances), but the affidavit itself can only collect personal property such as bank accounts, investment accounts, tangible goods, and debts owed to the decedent. Water company shares transferred under Section 73-1-10 are also excluded. Up to 4 boats, motor vehicles, trailers, or semitrailers may be transferred via a separate vehicle affidavit filed with the Utah Division of Motor Vehicles, and their value is excluded from the 100000 calculation.
Waiting period after death 30
Summary probate threshold Variable — not a fixed dollar amount. Under Utah Code 75-3-1203, an estate qualifies for summary administration if its value (less liens and encumbrances) does not exceed the combined total of the homestead allowance, exempt property allowance, family allowance, costs and expenses of administration, reasonable funeral expenses, and reasonable last-illness medical and hospital expenses. The personal representative does not need to give notice to creditors before distributing. A closing statement must be filed with the court after distribution.
Transfer-on-death (TOD) deed allowed? YES — Utah adopted the Uniform Real Property Transfer on Death Act (formerly Utah Code 75-6-401 through 75-6-427, recodified in 2025). A TOD deed must contain the essential elements of a recordable inter vivos deed, state that the transfer occurs at the transferor’s death, and be recorded in the county recorder’s office before the transferor’s death. It is revocable at any time during the transferor’s lifetime. The beneficiary has no ownership rights until the transferor dies, and the property passes outside of probate.

How to File a Utah Small Estate Affidavit

1. Wait at least 30 days after the date of death. 2. Confirm that no application or petition for appointment of a personal representative is pending or has been granted in any jurisdiction. 3. Confirm the total estate value (less liens and encumbrances, excluding up to 4 vehicles) does not exceed 100000. 4. Complete Utah’s small-estate affidavit form (available from Utah Courts at utcourts.gov). 5.

Sign the affidavit before a notary public. 6. Present the notarized affidavit plus a certified copy of the death certificate directly to the person or institution holding the decedent’s property (bank, brokerage, employer, etc.). 7. The holder is then obligated to release the property or funds to the successor named in the affidavit.

Note: this affidavit is NOT filed with any court — it is presented directly to third parties holding the decedent’s assets.

Who can file in Utah: Any “successor” of the decedent may use the small-estate affidavit. Under Utah law, a successor includes heirs (those entitled to inherit under intestacy law) and devisees (those named in the decedent’s will) who are entitled to payment or delivery of the property.

If there are multiple successors, any one of them may present the affidavit, but they become personally liable to all other successors for the property collected.

Other Ways to Avoid Probate in Utah

Utah recognizes several probate-avoidance tools: (1) Joint tenancy with right of survivorship — property held in joint tenancy passes automatically to the surviving joint tenant(s) outside probate. (2) Beneficiary designations — life insurance, retirement accounts (401k, IRA), and payable-on-death (POD) bank accounts pass directly to named beneficiaries. (3) Revocable living trust — assets titled in a living trust pass to trust beneficiaries without probate; Utah follows the Uniform Trust Code.

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(4) Transfer-on-death (TOD) registration for securities under the Uniform TOD Security Registration Act. (5) Transfer-on-death deed for real property (see above). (6) Community property trust — Utah adopted the Uniform Community Property Trust Act, allowing married couples to hold property in a community property trust for a stepped-up tax basis at death while also avoiding probate.

Other Utah small-estate rules: (1) Vehicle affidavit: Utah has a separate affidavit specifically for transferring up to 4 boats, motor vehicles, trailers, or semitrailers through the Division of Motor Vehicles, and their value is excluded from the 100000 small-estate threshold — this is unusual among states. (2) Water shares exclusion: shares of stock in a water company transferred under Section 73-1-10 are specifically excluded from the affidavit process.

(3) 2025 recodification: Utah recodified its entire probate code from Title 75 to Title 22 effective May 7, 2025 (SB 79 in 2024 and SB 100 in 2025); the substance is unchanged but older statute citations (75-3-1201) are now superseded. (4) No inflation indexing: unlike some states, Utah’s 100000 threshold is a fixed statutory figure with no automatic cost-of-living adjustment.

(5) Community property trust: Utah is one of a small number of common-law-property states that adopted the Uniform Community Property Trust Act, giving married couples an additional estate planning and probate-avoidance option.

Understanding the Utah Small Estate Affidavit

A Utah small estate affidavit can let a family skip full probate entirely when the estate is below the state limit. The exact Utah threshold above is the figure that decides eligibility — and because these limits change with inflation, using the current number matters. Filing a Utah 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 Utah small estate affidavit form and the current dollar limit.

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Official Utah Sources & Resources

This Utah 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 Utah 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.