1 Overview — what makes Illinois probate distinct
Illinois probate is governed by the Probate Act of 1975 (755 ILCS 5/) and administered through the Circuit Court in the county where the decedent was domiciled at death. Illinois has 102 counties, each with its own Circuit Court handling probate — Cook County (Chicago) has a dedicated Probate Division that handles the highest volume in the state.
Three features define Illinois probate and set it apart from the other states in this series. First, Illinois strongly favors independent administration as the default — the executor acts without court approval for most estate actions, more like Texas than New York. Second, the new $150,000 small estate affidavit threshold (effective August 15, 2025, under SB83) with vehicles now excluded from the calculation, meaning many middle-class Illinois families can now skip formal probate entirely. Third, Illinois has a state estate tax with a $4 million exemption — far lower than the federal $15 million threshold — which surprises many Cook County families whose primary asset is a home that has appreciated well beyond $4M combined with other assets.
Illinois probate at a glance
| Topic | Illinois rule | Authority |
|---|---|---|
| Governing law | Probate Act of 1975 | 755 ILCS 5/ |
| Probate required when | Decedent owned real estate solely in their name (any value), OR personal property exceeding $150,000 | 755 ILCS 5/25-1 |
| Small estate affidavit threshold | $150,000 personal property (no real estate); vehicles excluded from calculation | 755 ILCS 5/25-1; SB83 (Aug. 2025) |
| Default administration type | Independent administration — court approval not required for routine actions | 755 ILCS 5/28-1 et seq. |
| Creditor claim period | 6 months from first publication of notice to creditors | 755 ILCS 5/18-3, 18-12 |
| Inventory filing deadline | 60 days after appointment | 755 ILCS 5/14-1 |
| Spousal renunciation (election against will) | ⅓ of probate estate (with descendants) or ½ (no descendants); within 7 months of probate | 755 ILCS 5/2-8 |
| Spousal award | Surviving spouse entitled to reasonable award during administration | 755 ILCS 5/15-1 |
| Child award | Minor children entitled to award during administration | 755 ILCS 5/15-2 |
| Homestead allowance | Surviving spouse/children entitled to occupy homestead during administration | 755 ILCS 5/15-3 |
| Illinois state estate tax | Estates exceeding ~$4 million; rates 0.8%–16% | 35 ILCS 405/; IL Form 700 |
| Estate tax return deadline | 9 months from date of death | 35 ILCS 405/ |
| Community property state? | No — common law property state | — |
| Divorce revokes will provisions? | Yes — divorce automatically revokes provisions in favor of former spouse | 755 ILCS 5/4-7 |
| E-filing | Mandatory through eFileIL; original wills filed in person | IL Supreme Court Rule 9 |
2 The new small estate affidavit — $150K threshold & vehicles excluded
The Illinois small estate affidavit under 755 ILCS 5/25-1 is the fastest and cheapest way to transfer a decedent's personal property when the estate qualifies. As of August 15, 2025, the threshold is $150,000 in personal property, and motor vehicles are no longer counted toward that limit at all.
SB83 — What changed on August 15, 2025
Illinois Senate Bill 83 · Applies to decedents dying on or after August 15, 2025
3 Independent vs supervised administration
Illinois offers two tracks for full probate: independent administration (the default for almost all Illinois estates) and supervised administration (required only when the will mandates it, when a court orders it, or when the estate has complex disputes). The difference in cost, timeline, and executor freedom between the two tracks is substantial.
- Executor pays debts, sells property, and distributes assets without prior court approval
- Lower legal fees — less attorney time in court
- Faster timelines — no waiting for court scheduling at each step
- Illinois strongly favors this track — court grants it unless will prohibits or party petitions for supervised
- Beneficiary can petition for supervised administration if they believe executor is mismanaging the estate
- Court approval required before selling property, paying large claims, or making distributions
- Higher legal fees — significant additional attorney time for court filings at each step
- Slower — every action waits on court scheduling
- Provides greater oversight and protection when heirs are in dispute or executor is suspected of misconduct
4 Full probate — step by step (independent administration)
For estates that require formal probate — those with real estate or personal property exceeding $150,000 — the Illinois probate process under independent administration moves through seven phases. The 6-month creditor period under 755 ILCS 5/18-3 sets the absolute minimum timeline.
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1
File the petition to open the estate File as soon as possible
File a Petition for Letters Testamentary (with a will) or Petition for Letters of Administration (no will) with the Circuit Court in the county where the decedent was domiciled. All filings must be submitted electronically through eFileIL — except the original will, which must be physically delivered to the Circuit Clerk's office. Filing fees range from approximately $137.50 (Kane County) to $479 (Cook County), with most counties falling in the $250–$400 range.
Attach the original will (if any), a certified death certificate, and a list of heirs. A proposed order declaring heirship must be submitted with the petition under 755 ILCS 5/6-3.
Petition for Letters Testamentary/AdministrationOriginal will (in person to clerk)Certified death certificateFiling fee: $137.50–$479 -
2
Court issues letters of office — executor appointed 1–3 weeks after filing
After reviewing the petition, the court holds a brief hearing (often uncontested and handled administratively without the executor's appearance in many counties) and issues Letters Testamentary (with a will) or Letters of Administration (no will). These letters are the executor's legal authority to act on behalf of the estate. Order at least 8–10 certified copies — Illinois financial institutions, title companies, and government agencies require original certified copies.
Under independent administration, once letters are issued, the executor has broad authority to manage the estate without returning to court for approval of routine actions. This is the last required court appearance for most independent administrations until the estate closes.
Letters Testamentary/Administration — court issuedCertified copies: ~$6–$10 each -
3
Publish notice to creditors — start the 6-month clock 6-month creditor period
Within a reasonable time after appointment, the representative must publish a Notice to Creditors in a newspaper of general circulation in the county where the estate is pending, once per week for three consecutive weeks (755 ILCS 5/18-3). This starts the 6-month creditor claim period. Creditors who fail to file claims within 6 months of the first publication are generally barred.
Critical warning: If publication is not properly completed, the creditor claim period can extend up to two years instead of six months. Proper publication is not optional and must be documented with a publisher's affidavit filed with the court.
Notice to Creditors (published ×3 weeks)Publisher's affidavit filed with courtPublication cost: ~$150–$500 -
4
File inventory within 60 days 60-day deadline
Within 60 days of appointment (755 ILCS 5/14-1), the representative must file a complete inventory of all estate assets with the circuit court, including fair market values as of the date of death. Illinois does not require a court-appointed appraiser — the representative values assets, using professional appraisals for real property and business interests as needed. The inventory is a public court document.
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5
Manage estate assets — pay debts, sell property, collect income
During the creditor period, the executor manages all estate assets. Under independent administration, this includes: listing and selling real estate without court approval, paying valid creditor claims, managing investments, collecting debts owed to the estate, and paying ongoing expenses (property taxes, insurance, utilities). Illinois executors are entitled to reasonable compensation for their services — there is no statutory percentage like California's or Texas's formula, and executor fee disputes go to the court for resolution if contested.
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6
Pay taxes — including Illinois estate tax if applicable
File the decedent's final Illinois income tax return (Form IL-1040) and federal return (Form 1040). If the estate generates income during administration exceeding $1,000, file a fiduciary income tax return (Form IL-1041 / federal Form 1041). If the gross estate exceeds $4 million, file an Illinois estate tax return (Form 700) with the Illinois Department of Revenue within 9 months of death — extensions are available but interest accrues. See Section 7 for the full Illinois estate tax discussion.
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7
Distribute assets and close the estate After 6-month period
After the 6-month creditor period expires and all debts and taxes are paid, distribute remaining assets to beneficiaries per the will or intestacy rules. Under independent administration, close the estate by filing receipts and releases from all beneficiaries — no court hearing required. If any beneficiary refuses to sign a release, or if the estate had supervised administration, a formal court accounting is required. Record deeds for any real property transfers in the county where the property is located.
Receipts and releases from beneficiariesDeeds recorded for real property transfersClosing statement filed with court
5 Timeline, filing fees & attorney fees
How long does Illinois probate take?
| Scenario | Typical timeline | Key driver |
|---|---|---|
| Small estate affidavit (personal property ≤$150K, no real estate) | 30–60 days | 30-day mandatory wait after death |
| Independent administration — simple estate, cooperative heirs | 9–12 months | 6-month creditor period + distribution |
| Cook County — independent administration | 10–14 months | Higher volume; longer court scheduling |
| Independent administration — real estate sale involved | 10–14 months | Property listing + closing + creditor period |
| Supervised administration | 12–24+ months | Court approval at each step |
| Contested will or heir disputes | 2–4+ years | Litigation |
| IL estate tax required (over $4M) | Add 6–18 months | IL Dept. of Revenue review |
Filing fees by county
Unlike New York (uniform statewide fees) or California (uniform $435), Illinois filing fees vary by county. There is no uniform statewide probate filing fee. The state component is consistent, but each county adds its own local fees. Always verify with the specific county clerk before filing.
| County | Approximate filing fee | Notes |
|---|---|---|
| Cook County (Chicago) | ~$479 | Highest in state; dedicated Probate Division |
| DuPage County (Wheaton) | ~$350–$400 | 18th Judicial Circuit |
| Kane County (Geneva) | ~$137.50 | Effective 12/31/2025 fee schedule |
| McHenry County (Woodstock) | ~$300–$400 | Verify with clerk; (815) 334-4190 |
| Most downstate counties | $250–$400 | Lower volume; fees typically lower than Metro Chicago |
| Small estate affidavit (any county) | ~$0–$25 | No court filing required in most cases |
Attorney fees — no statutory schedule
Illinois has no statutory attorney fee schedule for probate. Attorneys are entitled to "reasonable compensation" based on the work involved. In practice, most Illinois probate attorneys charge flat fees for straightforward estates or hourly rates ($200–$400/hour for most Illinois markets; $350–$600/hour for Chicago/Loop firms). Typical flat fees: $2,500–$5,000 for simple independent administration; $5,000–$10,000+ for estates with real estate, family disputes, or Illinois estate tax obligations. Always request a written engagement letter specifying fee arrangements before work begins.
6 Spousal & family protections — awards, allowance & renunciation
Illinois provides three layers of protection for surviving spouses and dependent children that operate largely independently of what the will says. Understanding these protections is essential for any Illinois estate with a surviving spouse.
Illinois spousal & family protections
Three separate rights — each with distinct rules and deadlines
Under 755 ILCS 5/2-8, a surviving spouse can renounce the will and take a statutory share instead: ⅓ of the probate estate if the decedent left surviving descendants, or ½ of the probate estate if no descendants survive. This right overrides the will — even if the will disinherits the spouse or leaves them nothing.
The renunciation must be filed in writing with the circuit court within 7 months of the will being admitted to probate. This right can only be waived by a valid prenuptial or postnuptial agreement. Unlike New York's right of election (which applies to the augmented estate including non-probate assets), Illinois's renunciation applies only to the probate estate.
Authority: 755 ILCS 5/2-8 · Deadline: 7 months from probate
During estate administration, the surviving spouse and minor children are entitled to a reasonable award for their support from the estate under 755 ILCS 5/15-1 (spousal award) and 755 ILCS 5/15-2 (child award). This award is paid before most creditor claims and before distribution to beneficiaries — it is a priority claim against the estate.
The amount is set by the court based on the family's standard of living and the estate's resources. For most estates, the award covers 9–12 months of living expenses while the estate is being administered.
Authority: 755 ILCS 5/15-1, 15-2 · Paid before creditors
The surviving spouse and minor children have the right to continue occupying the family homestead during the administration of the estate under 755 ILCS 5/15-3. This is separate from the homestead exemption under Illinois property law — it prevents the executor from forcing the surviving spouse out of the home before the estate is settled.
Unlike Florida's constitutionally protected homestead (which operates completely outside probate), Illinois's homestead allowance is a right during administration — the home is still a probate asset and can ultimately be sold as part of the estate if the will or court so directs.
Authority: 755 ILCS 5/15-3 · Duration: during administration
7 Illinois state estate tax — the $4M surprise
Illinois is one of only 12 states plus DC that imposes a state-level estate tax, and it has one of the most aggressive in the country: a $4 million exemption (not indexed for inflation) compared to the federal exemption of $15 million for 2026. This gap means many Illinois families — particularly those in the Chicago suburbs where home values have appreciated significantly — owe Illinois estate tax while owing no federal estate tax at all.
Illinois estate tax — 35 ILCS 405/
One of only 12 states with a state estate tax · $4M exemption not adjusted for inflation
How to reduce Illinois estate tax exposure
Several strategies can reduce Illinois estate tax liability, but they require advance planning — they generally cannot be implemented after death. Common approaches include: irrevocable life insurance trusts (ILITs) to keep life insurance proceeds outside the taxable estate; annual gifting within the federal annual exclusion ($18,000 per recipient in 2026) to reduce the taxable estate over time; Illinois Qualified Terminable Interest Property (QTIP) trusts for married couples to defer Illinois estate tax until the second spouse's death; and charitable bequests that reduce the taxable estate dollar for dollar. None of these are relevant to the probate process itself, but executors of taxable estates should engage an estate tax attorney immediately upon appointment.
8 Real estate in Illinois probate
Selling probate real estate under independent administration
Under Illinois independent administration, the executor has full authority to list, negotiate, and close the sale of estate real property without any court approval. No petition, no court confirmation hearing, no overbidding. The executor signs the sales contract and deed in their capacity as executor ("Jane Smith, as Independent Executor of the Estate of John Smith, Deceased"), presents Letters of Office to the title company, and closes as in any standard real estate transaction. Illinois title companies are thoroughly familiar with estate sales and process them routinely.
This is one of the key advantages of Illinois's independent administration system over states like New York (where court approval may be required) or California without IAEA authority (where court confirmation hearings with overbidding apply). Illinois estate sellers have none of those complications under independent administration.
Transfer-on-Death instruments
Illinois allows property owners to record a Transfer-on-Death instrument (TODI) under the Illinois Residential Real Property Transfer on Death Instrument Act (755 ILCS 27/). A TODI names a beneficiary to receive the property automatically upon the owner's death — bypassing probate entirely. If the decedent recorded a valid TODI before death, the named beneficiary can claim the property using an affidavit of survivorship, without opening a probate estate. TODIs are one of the most effective probate-avoidance tools for Illinois homeowners.
Stepped-up basis — Illinois heirs' federal tax advantage
Like all inherited property, Illinois real estate benefits from the federal stepped-up cost basis rule (IRC §1014). The heir's cost basis resets to fair market value on the date of death — eliminating decades of capital gain. Illinois has no separate state capital gains tax; capital gains on selling inherited Illinois property are subject only to federal capital gains rates and the Illinois flat income tax (4.95%). The stepped-up basis rule is especially valuable in Cook County, where properties purchased decades ago at a fraction of current value can be sold with minimal federal or state tax exposure.
9 Cook County Probate Division — Illinois's busiest court
Cook County handles more probate filings than any other Illinois county by far — and operates somewhat differently from the rest of the state. The Cook County Probate Division of the Circuit Court is located at the Richard J. Daley Center, 50 W. Washington Street, Chicago, IL 60602. Unlike smaller county courts where probate may be heard by the general county judge, Cook County has dedicated probate judges who hear only estate, trust, and guardianship matters.
Collar counties — often faster than Cook
Illinois families with estates in DuPage, Kane, Lake, McHenry, and Will counties (the Chicago collar counties) often find the probate process moves faster than Cook County — shorter court queues, lower filing fees, and more accessible clerks. For estates where the decedent owned property in multiple counties, file in the county of domicile and record any orders affecting real property in each county where property is located.
10 Key Illinois probate forms
Illinois probate uses forms that vary somewhat by county — there are no completely uniform statewide forms like California's Judicial Council forms. Cook County has its own local forms; collar counties often use similar but slightly different versions. All filings go through eFileIL. Original wills must be physically delivered to the Circuit Clerk's office.
Opens formal probate when the decedent had a will. Identifies the decedent, the proposed executor, and the estate's assets. E-filed through eFileIL; original will delivered in person to the Circuit Clerk.
Opens administration when the decedent died without a will. The court appoints an administrator from the statutory priority list. Intestate succession under 755 ILCS 5/2-1 directs asset distribution.
Allows transfer of personal property without opening a probate estate. Decedent's personal property must not exceed $150,000 (vehicles excluded). Cannot include real estate. 30-day wait after death. Under 755 ILCS 5/25-1 (as amended by SB83, Aug. 2025).
Issued by the court, grants the representative legal authority to act on behalf of the estate. Illinois financial institutions require original certified copies (not photocopies). Order 8–10 at issuance.
Published in a county newspaper once per week for three consecutive weeks. Starts the 6-month creditor claim period under 755 ILCS 5/18-3. If not properly published, creditor period extends to 2 years. Publisher's affidavit filed with court.
Complete list of all estate assets with fair market values as of date of death. Filed within 60 days of appointment under 755 ILCS 5/14-1. Public court document. Representative values assets; professional appraisals for real property.
Filed by a surviving spouse who elects to renounce the will and take the statutory share (⅓ with descendants, ½ without). Must be filed within 7 months of the will being admitted to probate. 755 ILCS 5/2-8.
Signed by each beneficiary acknowledging receipt of their inheritance and releasing the executor from further liability. When all beneficiaries sign, the estate can be closed under independent administration without a formal court accounting.
11 Illinois probate courts — all 102 counties
Illinois has 102 counties, each with a Circuit Court handling probate matters. Illinois is organized into 24 judicial circuits; each county's Circuit Court is part of one of these circuits. Cook County stands alone as the largest, with its dedicated Probate Division. All probate filings must go through eFileIL — except original wills, which must be physically delivered to the clerk's office. Select your county for courthouse address, judicial circuit, filing fee, and local court rules.
Showing all 102 Illinois counties