Arkansas Estate Tax

Arkansas Small Estate Affidavit — Best Proven Guide (2026)

By Oleg Kachko · Updated June 13, 2026

✓ Verified June 2026

This guide explains the Arkansas 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).

Arkansas Small Estate Eligibility at a Glance

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

Small estate affidavit limit $100,000
Real estate excluded? NO — Arkansas is unusual because its small-estate affidavit CAN include real property, provided the total estate value (less encumbrances, homestead, and statutory allowances for a surviving spouse or minor children) is under 100000. If real property is included, a notice of death and filing must be published within 30 days, and creditors have 3 months from first publication to present claims.
Waiting period after death 45
Summary probate threshold N/A — Arkansas does not have a separate summary or simplified probate procedure. The small-estate affidavit under Arkansas Code 28-41-101 is the sole streamlined alternative to full probate administration.
Transfer-on-death (TOD) deed allowed? YES — Arkansas Code 18-12-608 allows beneficiary deeds (transfer-on-death deeds) for real estate. The deed must be recorded in the county recorder’s office before the owner’s death to be effective. The owner retains full control during life and may sell the property, change beneficiaries, or revoke the deed at any time. No interest vests in the beneficiary until the owner’s death. Revocation must also be recorded before death.

How to File a Arkansas Small Estate Affidavit

1) Wait at least 45 days after the decedent’s death. 2) Confirm that no petition for appointment of a personal representative is pending or has been granted. 3) Confirm all debts, claims, and demands against the estate have been paid, including reimbursement to the Department of Human Services for any federal or state benefits furnished to the decedent.

4) Prepare the affidavit (official Form 23 is available from arcourts.gov) including an itemized description and valuation of all personal property, the legal description and valuation of any real property (including homestead), names and addresses of persons possessing the property, and names, addresses, and relationship of all distributees. 5) Have the affidavit notarized.

6) File the affidavit with the probate clerk of the circuit court in the county of proper venue. Filing fee is 25 dollars plus 5 dollars per certified copy. 7) The clerk signs and seals the affidavit — no court hearing is required. 8) If the estate includes real property, publish a notice of death and filing within 30 days.

Creditors then have 3 months from first publication to present claims or be forever barred. 9) Present certified copies of the affidavit to banks, financial institutions, or other holders of the decedent’s property to collect and distribute assets.

Who can file in Arkansas: One or more distributees — meaning any person entitled to receive property from the estate, whether under a valid will or through Arkansas intestacy law. A distributee must attest that the estate qualifies (value under 100000 less encumbrances and exclusions, no pending petition for a personal representative, all debts paid, and DHS reimbursement completed if applicable).

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Other Ways to Avoid Probate in Arkansas

Joint tenancy with right of survivorship — property passes automatically to the surviving joint tenant without probate. Tenancy by the entirety — available only to married couples in Arkansas, functions like joint tenancy. Revocable living trust — assets held in trust pass to beneficiaries according to trust terms without going through probate. Payable-on-death (POD) bank accounts — the named POD beneficiary claims funds directly at death.

Transfer-on-death (TOD) securities registration — investment accounts can name TOD beneficiaries who inherit without probate. Life insurance and retirement account beneficiary designations — proceeds pass outside probate by contract to the named beneficiary.

Other Arkansas small-estate rules: The homestead and statutory allowances for a surviving spouse or minor children are excluded when calculating whether the estate is under the 100000 threshold — this means even estates with modest real property may qualify if the homestead exclusion applies. If real property is part of the estate, a publication requirement applies (notice within 30 days of filing, 3-month creditor claim period).

The filing fee is 25 dollars plus 5 dollars per certified copy. The clerk signs and seals the affidavit without a court hearing. The Department of Human Services must be reimbursed for any state or federal benefits before the affidavit may be used — this Medicaid estate recovery requirement is strictly enforced.

Understanding the Arkansas Small Estate Affidavit

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

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Official Arkansas Sources & Resources

This Arkansas 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 Arkansas 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.