Connecticut Estate Tax

Connecticut Small Estate Affidavit — Best Proven Guide (2026)

By Oleg Kachko · Updated June 13, 2026

✓ Verified June 2026

This guide explains the Connecticut 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).

Connecticut Small Estate Eligibility at a Glance

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

Small estate affidavit limit $40,000
Real estate excluded? YES — the decedent must have had no solely owned real property in Connecticut at the time of death. Only solely owned tangible and intangible personal property is counted toward the 40000 threshold. If the decedent owned any real estate solely in their name, the small-estate affidavit process (CGS § 45a-273) cannot be used at all.
Waiting period after death 0 — Connecticut does not require a waiting period after death before filing the affidavit. However, the probate court must wait 30 days after sending a copy of the affidavit to the Department of Administrative Services before the court may issue a decree.
Summary probate threshold N/A — Connecticut does not have a separate summary or simplified probate threshold. The 40000 small-estate affidavit under CGS § 45a-273 is the only simplified procedure.
Transfer-on-death (TOD) deed allowed? YES — Connecticut adopted the Uniform Real Property Transfer on Death Act via HB 5266 (2026 legislative session), which passed both chambers and was signed into law. The act allows property owners to record a TOD deed that transfers real property to named beneficiaries upon death, bypassing probate. The deed must be notarized and recorded with the town clerk. It is fully revocable during the owner’s lifetime. The effective date is October 1, 2026 — meaning the deed applies to transferors who die on or after that date.

How to File a Connecticut Small Estate Affidavit

(1) Confirm the decedent had no solely owned real property in Connecticut and that the aggregate value of the decedent’s solely owned personal property (excluding assets that pass outside probate by operation of law) does not exceed 40000. (2) Obtain Form PC-212 (Affidavit in Lieu of Probate of Will/Administration) from ctprobate.gov.

(3) The surviving spouse files the affidavit; if there is no surviving spouse, any next of kin may file; if no next of kin or if they decline, any person with sufficient interest may file.

(4) The affidavit must include: a statement whether the decedent received state aid or care; a list of the decedent’s solely owned assets (excluding those passing outside probate); and a list of all claims, expenses, and taxes owed by the estate, categorized per CGS § 45a-365. (5) Sign the affidavit under penalty of false statement. (6) File the affidavit with the Probate Court in the district where the decedent resided.

(7) The court sends a copy to the Department of Administrative Services and waits 30 days. (8) After 30 days, the court issues a decree authorizing asset holders to transfer assets to the appropriate persons — first to pay funeral expenses, administration costs, last-illness claims, and other debts, then distributing the remainder to heirs or will beneficiaries.

(9) If there is a will, it may be submitted with the affidavit but full probate of the will is not required under this procedure.

Who can file in Connecticut: The following persons may file the small-estate affidavit, in this order of priority: (1) the decedent’s surviving spouse; (2) if no surviving spouse, any of the decedent’s next of kin; (3) if no next of kin exist, or if the surviving spouse and next of kin decline to file, any person the court deems to have a sufficient interest in the estate,

including a creditor or entity to whom a claim, expense, or tax is owed.

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Other Ways to Avoid Probate in Connecticut

(1) Revocable living trust — assets transferred into a properly funded living trust pass to beneficiaries at death without probate; works for real estate, bank accounts, vehicles, and other property. (2) Joint ownership with right of survivorship — property held in joint tenancy automatically passes to the surviving owner(s) at death. (3) Payable-on-death (POD) bank accounts — the named beneficiary claims funds directly from the bank without probate.

(4) Transfer-on-death (TOD) registration for securities — stocks and bonds registered in TOD form pass directly to the named beneficiary. (5) Beneficiary designations on life insurance and retirement accounts — proceeds go directly to the named beneficiary.

(6) Enhanced life estate deed (Lady Bird deed) — Connecticut recognizes life estate deeds that may allow real property to pass without full probate, though a standard life estate deed does have limitations compared to a TOD deed.

Other Connecticut small-estate rules: (1) Connecticut requires the court to notify the Department of Administrative Services (DAS) of every small-estate affidavit filing; the court cannot act for 30 days after notification — this allows the state to assert any claim for reimbursement of state-funded aid or care provided to the decedent. (2) The affidavit must disclose whether the decedent received state aid or care (such as Medicaid).

(3) Connecticut has no minimum waiting period after death before the affidavit can be filed — it may be filed immediately. (4) Expenses and claims must be listed in the statutory priority order set by CGS § 45a-365 (funeral expenses, administration costs, taxes, last-illness claims, then other debts). (5) The court decree may authorize asset holders to transfer, pay, or sell assets depending on what is most practical.

(6) Connecticut’s estate tax exemption was raised to match the federal level (approximately 13680000 per individual) effective January 1, 2023 — most estates owe no Connecticut estate tax. (7) The PC-212 form is available for free download at ctprobate.gov/forms-list. (8) Connecticut TOD deeds for real estate (HB 5266) take effect October 1, 2026 — before that date, real property TOD deeds are not recognized in the state.

Understanding the Connecticut Small Estate Affidavit

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

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Official Connecticut Sources & Resources

This Connecticut 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 Connecticut 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.