1 Overview — six things that make Connecticut probate different from every other state
Connecticut probate is governed by the Connecticut General Statutes (CGS) Chapters 802a and 802b, administered through a system of 54 dedicated Probate Courts. Six features set Connecticut apart from every other state in this guide series — and from nearly every other state in the country.
First: 54 dedicated Probate Courts. Connecticut is one of the only states that maintains a separate, standalone Probate Court system outside the general trial court hierarchy. Each of Connecticut's 54 probate districts has its own elected probate judge, its own court, and its own staff. The Office of the Probate Court Administrator (ctprobate.gov) oversees the system statewide, publishes uniform forms, maintains fee calculators, and issues procedural rules. Probate fees are statutory and uniform across all 54 districts — there's no variation by county or court.
Second: The fiduciary. Connecticut does not use the terms "executor" (testate) or "administrator" (intestate) or "personal representative" (the UPC term). Connecticut calls the person appointed to manage the estate the fiduciary. This is not merely semantic — Connecticut statutes, court forms, fee schedules, and all official communications use this term. A person who moves to Connecticut from another state and has been named "executor" in a will from that state is, under Connecticut law, applying to be appointed fiduciary.
Third: The CT-706 NT — every estate with real property must file one. This is the most commonly misunderstood aspect of Connecticut probate. Even if an estate is far below the $15 million estate tax threshold and owes zero estate tax, if the estate includes Connecticut real property, the fiduciary must file Form CT-706 NT (Non-Taxable) with the Probate Court. The Court uses this filing to issue a certificate releasing the estate tax lien that Connecticut law automatically places on all real property at death. Without this lien release certificate, Connecticut real estate cannot be transferred to beneficiaries, sold, or refinanced. Skipping this step — which thousands of families do, assuming "we don't owe estate tax so we don't need to file" — can stall real estate transactions for months.
Fourth: Connecticut imposes a gift tax. As of June 2026, Connecticut is the only state in the United States that imposes its own state-level gift tax. (Minnesota, which was the last other state with a gift tax, repealed theirs in 2017.) The CT gift tax and estate tax share a unified $15 million lifetime exemption in 2026 — gifts exceeding the annual exclusion reduce the same $15 million pool that protects the estate from estate tax. Form CT-706/709 covers both the estate tax and the gift tax.
Fifth: No Transfer-on-Death deed for real property. Connecticut does not have a TOD deed statute for real property as of 2026. This means a revocable living trust is the primary mechanism for keeping Connecticut real estate out of probate. (Some states like Oregon have TOD deed statutes; Connecticut does not.)
Sixth: Creditor period runs from appointment, not publication. In most states, the creditor claim period runs from the date of first publication of the notice to creditors. In Connecticut, the 150-day creditor period runs from the date the fiduciary is appointed — a meaningful distinction that starts the clock earlier than families often expect.
Connecticut probate at a glance
| Topic | Connecticut rule | Authority |
|---|---|---|
| Governing law | CGS Chapters 802a (Wills) and 802b (Decedents' Estates); CGA Chapter 802b | CGS § 45a-250 et seq. |
| Probate court system | 54 dedicated Probate Courts with elected judges; administered by Office of the Probate Court Administrator; uniform fee schedule; jurisdiction where decedent was domiciled | CGS § 45a-7 et seq. |
| Term for executor | Fiduciary — not executor, not personal representative. All CT forms and statutes use "fiduciary." | CGS § 45a-234 et seq. |
| Small estate procedure | ≤$40,000 personal property AND no real estate solely in decedent's name; still a court proceeding — NOT a true out-of-court affidavit; requires court petition, creditor review, and decree | CGS § 45a-273 |
| CT-706 NT filing | ALL estates with Connecticut real property must file CT-706 NT with the Probate Court to release estate tax lien on real estate — even non-taxable estates. Without lien release certificate, real estate cannot be transferred or sold. | CGS § 12-392 |
| Will filing deadline | Any person holding a will must file with the Probate Court within 30 days of the decedent's death | CGS § 45a-285 |
| Holographic wills | NOT valid in Connecticut — two witnesses required. No exceptions. | CGS § 45a-251 |
| Transfer-on-Death deeds | NOT available in Connecticut for real property. Revocable living trusts are the primary real property probate avoidance tool. | No CT TOD deed statute |
| Creditor period | 150 days from date of fiduciary's appointment (not from publication — unique trigger compared to most states) | CGS § 45a-365 |
| Inventory deadline | Within 2 months of appointment; Form PC-441 | CGS § 45a-341 |
| Probate court fees | Statutory, uniform statewide, progressive, capped at $40,000; online fee calculator at ctprobate.gov | CGS § 45a-106 et seq. |
| CT estate tax threshold | $15,000,000 per person in 2026 (aligned with federal after One Big Beautiful Bill); flat 12% rate on excess; $15M tax cap | CGS § 12-391 |
| CT estate tax portability | None — surviving spouse cannot use deceased spouse's $15M exemption. Each spouse has a separate exemption. | CGS § 12-391 (no portability provision) |
| CT gift tax | Connecticut is the ONLY US state with a gift tax. Shares unified $15M lifetime exemption with estate tax. Form CT-706/709. Annual exclusion $19K per recipient (2026). | CGS § 12-643 et seq. |
| CT-706/709 due date | Taxable estates (>$15M): Form CT-706/709 due 6 months from death, filed with CT Dept. of Revenue Services. Non-taxable estates: CT-706 NT due with Probate Court. | CGS § 12-392 |
| CT inheritance tax | None | — |
2 Connecticut's 54 dedicated Probate Courts — unlike any other state
Connecticut's Probate Court system is one of the oldest continuous probate court systems in the United States, with roots going back to colonial times. Unlike every other state covered in this guide series — where probate is handled by a division of a general circuit or superior court — Connecticut's 54 Probate Courts are standalone courts, each with an independently elected probate judge serving a four-year term.
The Office of the Probate Court Administrator at ctprobate.gov oversees the statewide system. The office publishes the Probate Court Rules of Procedure (2026 edition), provides uniform forms for all 54 districts, operates the fee calculator, and maintains public access to court records. The Rules of Procedure were first adopted July 1, 2013 and are updated biennially.
Connecticut probate fee schedule
Connecticut's probate court fees are statutory and uniform across all 54 districts — there is no local variation. Fees are progressive (based on gross estate value) and capped at $40,000. The Probate Court fee calculator at ctprobate.gov provides exact estimates. Attorney fees are separate and are based on reasonable compensation approved by the court (typically 3%–5% for standard estates).
| Gross estate value | Court filing fee (approximate) | Notes |
|---|---|---|
| $0–$500 | $25 | Minimum fee |
| $500–$10,000 | $25–$100 | Graduated |
| $10,000–$100,000 | $100–$600 | Graduated; small estate petition fees differ |
| $100,000–$500,000 | $600–$2,500 | Progressive schedule |
| $500,000–$1,000,000 | $2,500–$5,000 | Progressive schedule |
| $1,000,000–$5,000,000 | $5,000–$20,000 | Progressive schedule |
| Above $5,000,000 | Up to $40,000 maximum | Cap applies; use ctprobate.gov calculator for exact amount |
3 The CT-706 NT — why every estate with real property must file
The CT-706 NT filing requirement is the single most commonly misunderstood aspect of Connecticut probate. Many families assume that because they don't owe estate tax, they don't need to deal with estate tax forms. In Connecticut, that assumption is wrong and expensive.
CT-706 NT / CT-706/709 Interactive Guide
Select your estate scenario to see exactly which forms to file, where to file them, and why the lien release matters · CGS § 12-391, § 12-392
4 Connecticut estate tax & gift tax — the only remaining state gift tax
Connecticut's estate and gift tax system is administered by the Connecticut Department of Revenue Services (CT DRS). The official DRS page confirms the 2026 threshold of $15 million and current rate of 12%. The Nolo Connecticut estate tax guide provides additional planning context.
| Feature | Connecticut rule (2026) | Planning note |
|---|---|---|
| Estate tax threshold | $15,000,000 per person (aligned with federal after One Big Beautiful Bill; indexed annually for inflation going forward) | Major increase from $13.99M (2025); most CT estates now owe nothing |
| Estate tax rate | Flat 12% on taxable amount above $15M (simplified from prior graduated rates starting in 2023) | Old graduated schedule replaced; flat 12% applies to excess above threshold |
| Tax cap | Total Connecticut estate tax cannot exceed $15,000,000 (the tax cap) | Applies to very large estates only; effectively limits top combined tax burden |
| Portability | NOT available — surviving spouse cannot claim deceased spouse's unused CT exemption. Each spouse has a separate $15M CT exemption. | Unlike federal portability election; credit shelter trusts recommended for couples with estates between $15M and $30M |
| Filing: taxable estates | Form CT-706/709 filed with CT DRS within 6 months of death; 9-month extension available for filing (not for payment) | Copy of CT-706/709 must also be filed with the Probate Court |
| Filing: non-taxable estates with real property | Form CT-706 NT filed with the Probate Court (not CT DRS) to obtain lien release certificate | Required even when no tax is owed; enables real estate transfer and sale |
| CT gift tax | Connecticut is the ONLY US state with a gift tax. Uses unified $15M lifetime exemption shared with estate tax. Annual exclusion $19K/recipient (2026). CT gift tax return due April 15 each year for gifts made in prior calendar year. | Taxable gifts reduce the $15M estate tax exemption dollar-for-dollar; strategic gifting is more complex in CT than in no-gift-tax states |
| CT gift tax form | Form CT-706/709 (same form covers both estate and gift taxes; for standalone gift tax year, filed with CT DRS by April 15) | CT DRS estate & gift tax forms |
| Non-residents | Non-residents who own Connecticut real estate or tangible personal property are subject to Connecticut estate tax on those CT-situs assets | CT estate tax lien applies to CT real property regardless of decedent's state of domicile |
| CT inheritance tax | None | Beneficiaries pay no CT tax on amounts received |
5 Wills, small estate procedure & probate avoidance in Connecticut
Valid wills in Connecticut
| Will type | Valid in Connecticut? | Requirements |
|---|---|---|
| Attested (witnessed) will | Yes — standard form | Testator's signature + two adult witnesses who sign in the testator's presence. Notarization is not required for basic validity, but a self-proving affidavit (notarized) eliminates need for witness testimony. CGS § 45a-251. |
| Holographic will (handwritten, no witnesses) | NOT valid in Connecticut | Connecticut does not recognize holographic wills. A handwritten will without two witnesses has no legal effect in Connecticut, regardless of how clearly it expresses the testator's wishes. Estate will be treated as intestate. |
| Will filed within 30 days | Required — CGS § 45a-285 | Any person holding a will must file it with the Probate Court within 30 days of the decedent's death. Willful failure is a crime under Connecticut law. |
Connecticut small estate procedure (CGS § 45a-273)
Connecticut's small estate procedure under CGS § 45a-273 applies when both of these conditions are met: (1) the decedent owned no real property solely in their own name, and (2) total personal property does not exceed $40,000. Note: this is not a true affidavit procedure that bypasses the court — it is a simplified court proceeding with a petition, creditor review, and decree.
Probate avoidance in Connecticut
Because Connecticut has no TOD deed for real property, and the small estate threshold is only $40,000, the primary probate avoidance strategies are:
| Strategy | How it works in Connecticut | Key consideration |
|---|---|---|
| Revocable living trust | Most effective tool — assets held in trust avoid probate entirely at death; trustee can transfer real property without Probate Court involvement | Does NOT avoid CT estate tax or the CT-706 NT lien release requirement for any CT real property that was in the trust (consult attorney on lien mechanics) |
| Joint tenancy with right of survivorship | Real estate and accounts held in joint tenancy pass automatically to surviving co-owner outside probate | Does not work for sole owners; creates gift tax issues if adding a non-spouse co-owner |
| Payable-on-death (POD) / Transfer-on-Death (TOD) beneficiary designations | Bank accounts, brokerage accounts, IRAs, 401(k)s, life insurance with named beneficiaries pass outside probate directly to beneficiaries | Beneficiary designations override will provisions; review regularly |
| Transfer-on-Death deed for real property | NOT available in Connecticut — no TOD deed statute for real property | Use revocable living trust instead for real property probate avoidance |
6 Connecticut probate — step by step
- 1
File will within 30 days; determine the path 30-day will filing deadline
Any person holding the decedent's original will must file it with the Probate Court within 30 days of the decedent's death (CGS § 45a-285). Willful failure to file is a crime. Next, determine the path: (a) Small estate (§ 45a-273): ≤$40K personal property, no real estate solely in decedent's name — simplified court proceeding; (b) Full administration: appoint a fiduciary and administer the estate under court oversight. Use the ctprobate.gov court finder to identify the correct probate district.
Original will (file within 30 days)Certified death certificates × 6–8 - 2
File Application for Administration; appoint fiduciary File in correct Probate Court district
File the appropriate petition with the Probate Court in the district where the decedent was domiciled. The Probate Court schedules a hearing and appoints the fiduciary (the CT term for executor or administrator). The court issues Letters Testamentary (testate) or Letters of Administration (intestate) authorizing the fiduciary to act on behalf of the estate. Order 6–8 certified copies — each institution needs its own. At this same step, begin preparing the CT-706 NT filing for any real property in the estate.
Application for AdministrationLetters Testamentary / Letters of AdministrationOrder 6–8 certified copies - 3
File CT-706 NT (or CT-706/709) — begin lien release process Critical — do not delay
If the estate includes Connecticut real property, file Form CT-706 NT with the Probate Court as soon as possible after the fiduciary's appointment. Do not wait until the end of the estate administration. The Probate Court will review and issue a Certificate Releasing Estate Tax Lien, which must then be recorded at the land records office in each town where real property is located. For taxable estates (>$15M), file the full Form CT-706/709 with the CT Department of Revenue Services within 6 months of death, and file a copy with the Probate Court.
CT-706 NT (non-taxable, filed with Probate Court)— OR — CT-706/709 (taxable >$15M, filed with CT DRS within 6 months)Lien release certificate → record at town land records - 4
Publish notice to creditors; 150-day creditor period begins from appointment Unique CT trigger
Publish Notice to Creditors in a newspaper of general circulation (CGS § 45a-365). Creditors have 150 days from the date of the fiduciary's appointment to present claims — not from the date of publication. This means the creditor clock may be running from before publication if there is any delay between appointment and publication. Mail direct notice to all known creditors. Connecticut's 150-day period from appointment (not publication) is longer than most states' 4-month periods and has a different trigger — be aware of the distinction.
Notice to Creditors (published in newspaper)Direct notice to all known creditors - 5
File inventory within 2 months — Form PC-441 Fast 2-month deadline
File a complete inventory of all estate assets with the Probate Court within 2 months of appointment using Form PC-441 (CGS § 45a-341). The inventory must include all solely-owned probate assets with date-of-death fair market values. The gross estate for probate fee purposes is based on the inventory value — the fee is assessed at filing. Get professional appraisals for real estate and any other assets of uncertain value. The Probate Court uses the inventory value to calculate the court filing fee.
Form PC-441 (Inventory)Deadline: 2 months from appointmentCourt filing fee assessed at this stage - 6
Pay debts, taxes, and expenses; distribute assets
After the 150-day creditor period expires, pay valid claims in statutory priority order. File the decedent's final Connecticut income tax return (CT-1040) and federal return. File CT fiduciary income tax returns if the estate generates income. Verify the lien release certificate is recorded before any real property is distributed or sold. Distribute remaining assets per the will or Connecticut intestacy law.
- 7
File Administration Account (Form PC-442); obtain Decree of Distribution Closes the estate
File the Administration Account (Form PC-442) with the Probate Court detailing all estate transactions — assets received, debts paid, expenses, and proposed distributions. The Probate Court reviews the account and issues a Decree of Distribution (Connecticut's final probate order) approving the distributions. After the decree is issued and distributions completed, the estate closes. Retain all estate records — Connecticut has no fixed period for estate closing, though most close within 6–18 months.
Form PC-442 (Administration Account)Decree of Distribution
7 Timeline & costs
| Scenario | Timeline | Key driver |
|---|---|---|
| Small estate (§ 45a-273, ≤$40K personal, no real estate) | 2–4 months | Simplified court proceeding; faster than full administration |
| Full administration — simple, no real estate | 6–10 months | 150-day creditor period (from appointment) + 2-month inventory + final account |
| Full administration — includes real property, CT-706 NT needed | 8–14 months | CT-706 NT lien release process adds time; must be recorded at town land records before property transfer |
| Taxable estate (>$15M, CT-706/709 due 6 months) | 10–18 months | CT DRS review of CT-706/709; potential audit; complex asset valuation |
| Contested will or fiduciary dispute | 12–36+ months | Probate Court hearings; Superior Court appeal possible |
| Cost item | Typical amount | Notes |
|---|---|---|
| Probate court filing fee | $25 minimum → $40,000 maximum | Statutory, uniform statewide; progressive based on gross estate; use ctprobate.gov fee calculator for estimate |
| Publication cost | ~$50–$200 | Newspaper publication of creditor notice; varies by publication |
| CT estate tax (>$15M) | 12% of amount above $15M | Most CT estates owe $0. For $20M estate: 12% × $5M = $600,000. |
| CT inheritance tax | $0 | None |
| Attorney fees | 3%–5% of estate value (typical) | Reasonable compensation standard; approved by court at final accounting |
| Fiduciary compensation | 2%–4% of estate value (typical) | Court-approved reasonable compensation; no fixed statutory percentage |
| CT-706 NT preparation | $500–$2,000 (attorney) | Most CT probate attorneys include this in overall representation; errors are expensive to fix after closing |
| Town land records recording | ~$100–$300 per town | Per-page recording fees at each town clerk's office where property is located; required for lien release certificate |
8 Key Connecticut probate forms & resources
Connecticut Probate Court forms are published by the Office of the Probate Court Administrator at ctprobate.gov. All 54 districts use the same statewide forms — there are no local variations. The 2026 Probate Court Rules of Procedure govern procedures statewide. For estate and gift tax forms (CT-706 NT, CT-706/709), visit the CT Department of Revenue Services estate & gift tax page. The Connecticut Bar Association's ctbar.org offers a lawyer referral service for finding probate counsel.
Required for ALL Connecticut estates that include real property, even if no estate tax is owed. Filed with the Probate Court (not CT DRS). The Court issues a Certificate Releasing Estate Tax Lien, which must be recorded at the town land records office. Without this recorded certificate, the real estate cannot be transferred, sold, or refinanced. Download from the CT Department of Revenue Services. File as early as possible in the estate administration — do not wait until closing.
Filed with the CT Department of Revenue Services when the Connecticut taxable estate exceeds $15 million. Due within 6 months of death (9-month extension for filing available, not for payment). A copy must also be filed with the Probate Court. Covers both the estate tax and the gift tax — Connecticut uses one form for both. Also used as the annual gift tax return (filed by April 15 for gifts made in the prior calendar year) when the gift tax alone applies. 12% flat rate on taxable excess above $15M.
Filed within 2 months of the fiduciary's appointment with the Probate Court (CGS § 45a-341). Lists all solely-owned probate assets with date-of-death fair market values. The probate court filing fee is calculated based on the gross estate value reported in this inventory — the fee is assessed at filing. Get professional appraisals for real estate and other assets before filing. Available from ctprobate.gov/forms.
Filed with the Probate Court to close the estate. Details all estate transactions: assets received, debts paid, expenses incurred, and proposed distributions. The Probate Court reviews the account and issues a Decree of Distribution authorizing final distribution. After the decree and completion of distributions, the estate closes and the fiduciary is discharged. Available at ctprobate.gov/forms.
Filed with the Probate Court in the district where the decedent was domiciled to open probate and apply for appointment as fiduciary. For testate estates, attach the original will. The Court schedules a hearing and issues Letters Testamentary or Letters of Administration. Order 6–8 certified copies. Use the ctprobate.gov court finder to identify the correct district by town of residence. Available at ctprobate.gov/forms.
Used for estates where the decedent had no real property solely in their name AND personal property is $40,000 or less. This is still a Probate Court proceeding — not a true out-of-court affidavit. The Court reviews creditor claims and issues a decree authorizing distribution. Only available if no will has been presented and no application for administration has been filed within 30 days of death (CGS § 45a-275). The court filing fee applies. Available at ctprobate.gov/forms.
9 All 54 Connecticut Probate Districts
Connecticut has 54 Probate Court districts across 8 counties. Each district has its own elected probate judge and court. File in the district where the decedent was domiciled at death — not necessarily where property is located. The ctprobate.gov court finder identifies the correct district by town name. All districts use uniform statewide forms and the same statutory fee schedule. Fees and procedural rules are identical across all 54 districts — there is no local court-to-court variation.
Showing all 54 Connecticut probate districts