1 Overview — what makes Kentucky probate different
Kentucky probate is governed primarily by KRS Chapters 391–397 (Descent, Succession, Wills, Administration of Estates) and KRS Chapter 140 (Inheritance Tax). The Kentucky Legislature's full KRS is available at apps.legislature.ky.gov. Probate jurisdiction belongs to the District Court in each of Kentucky's 120 counties — unlike most states where probate is handled by circuit or superior courts. Six features distinguish Kentucky from neighboring states.
First: Inheritance tax (KRS Chapter 140). Kentucky is one of only six states (along with Iowa, Maryland, Nebraska, New Jersey, and Pennsylvania) that imposes an inheritance tax — a tax paid by the beneficiary, not the estate. The tax depends entirely on who receives the property. Close family members (Class A: spouse, children, parents, siblings, grandchildren) pay nothing. More distant relatives and non-family (Class B and C) pay 4%–16%. This catches families off guard, particularly when a beloved aunt or uncle leaves a bequest to a niece or nephew who expected to receive it tax-free.
Second: Dower and curtesy (KRS 392.020). Kentucky retains these ancient English common law concepts — now applied gender-neutrally — that protect the surviving spouse's interest in real property. When a person dies intestate, the surviving spouse receives half of surplus personal property and a fee interest in half of real estate owned at death. They also receive a life estate in one-third of real estate owned during the marriage but disposed of before death. In a testate situation, the surviving spouse can elect to take a statutory share instead of accepting the will's provisions.
Third: Dispense with Administration (KRS 395.455 and 395.470). Kentucky has two distinct procedures to avoid full probate administration — a court-supervised petition for small estates (§ 395.455), and a complete no-court option for intestate estates with no debts (§ 395.470) that any family can use regardless of estate size if all beneficiaries agree in writing.
Fourth: SB 50 (2026) — intestate succession changes effective July 15, 2026. Kentucky passed major legislation amending intestate succession laws. The new laws (Acts Ch. 134, effective July 15, 2026) modify who inherits and in what proportions. For deaths after July 15, 2026, the new intestate rules apply. Check apps.legislature.ky.gov and the current KRS for the updated intestacy framework.
Fifth: Half-blood relatives inherit only half. Under KRS 391.050, "half" relatives (half-siblings, half-nieces, half-nephews) inherit only half the share that full-blood relatives of the same degree receive. This unique rule is critical for blended families and can dramatically change the distribution in intestate estates.
Sixth: Two witnesses must sign in each other's presence. Kentucky's will execution requirement (KRS 394.040) requires two witnesses who sign in the presence of the testator AND in the presence of each other. This "mutual presence" requirement is stricter than most states, which only require witnesses to sign in the testator's presence.
Kentucky probate at a glance
| Topic | Kentucky rule | Authority |
|---|---|---|
| Governing law | KRS Chapters 391–397 (succession, wills, estates); KRS Chapter 140 (inheritance tax); Full KRS at apps.legislature.ky.gov | KRS 391.010 et seq. |
| Probate court | District Court in each of 120 counties; not Circuit Court. kycourts.gov district court finder | KRS 395.030 |
| Inheritance tax | Yes — one of only 6 states. Class A (spouse, children, parents, siblings, grandchildren): fully exempt. Class B (nieces, nephews, in-laws, aunts, uncles, great-grandchildren): $1,000 exempt, then 4%–16%. Class C (all others): $500 exempt, then 6%–16%. | KRS 140.010–140.230; KY DOR inheritance tax page |
| Inheritance tax return due | 18 months from date of death; 5% discount for payment within 9 months; installment plan available if tax > $5,000 | KRS 140.160 |
| KY estate tax | None — eliminated effective January 1, 2005 | KRS 140.010 (estate tax repealed) |
| Dispense with Administration — small | Petition to District Court when estate's personal property ≤ exempt property allowances; surviving spouse or preferred creditor may petition; court order transfers assets (Form AOC-830) | KRS 395.455 |
| Dispense with Administration — complete | If person dies intestate with NO debts, ALL beneficiaries may agree in writing to dispense with administration entirely — no court, no PR appointed, any estate size | KRS 395.470 |
| Dower and curtesy | Surviving spouse receives ½ of surplus personal property (intestate) + fee in ½ of real estate owned at death + life estate in 1/3 of real estate owned during marriage but disposed of before death | KRS 392.020 |
| Elective share (testate) | Surviving spouse may elect to take 1/3 of net probate estate (if children survive) or 1/2 (if no children) instead of will's provisions, if less favorable | KRS 392.080 |
| Will witnesses | Two witnesses signing in the presence of the testator AND in the presence of each other (mutual presence requirement; stricter than most states) | KRS 394.040 |
| Holographic wills | Valid — entirely in testator's handwriting, signed; no witnesses required | KRS 394.040(2) |
| TOD deeds | Available — Transfer-on-Death deeds for real property; recorded during lifetime; revocable | KRS Chapter 394 |
| Creditor period | 6 months from qualification (appointment) of personal representative; creditors have 6 months to present claims | KRS 396.011 |
| Inventory deadline | Within 2 months of appointment; filed with District Court | KRS 395.250 |
| PR compensation cap | 5% of personal estate value + 5% of income collected; court may allow additional for extraordinary services | KRS 395.150 |
| Half-blood inheritance | Half-relatives inherit HALF the share of full-blood relatives of the same degree (e.g., half-sibling inherits half what a full sibling would) | KRS 391.050 |
| Survivorship requirement | Beneficiary must survive decedent by 5 days to inherit; simultaneous death → treated as if non-survivor predeceased | KRS 397.1002 |
| Gifts within 3 years of death | Presumed made in contemplation of death for inheritance tax purposes; subject to KY inheritance tax | KRS 140.020 |
2 Kentucky inheritance tax — Class A, B & C explained
Kentucky's inheritance tax is administered by the Kentucky Department of Revenue (revenue.ky.gov). The full Guide to Kentucky Inheritance and Estate Taxes (PDF, KY DOR) contains the current rate tables. The tax is paid by beneficiaries, not the estate — but the personal representative files the return (KRS 140.160) and collects the tax from those who owe it.
Kentucky Inheritance Tax Calculator
KRS 140.010 et seq. · Select beneficiary class and enter inheritance amount · Rates from KY DOR Guide to Inheritance and Estate Taxes
Select beneficiary class:
Inheritance tax filing and payment
| Feature | Kentucky rule |
|---|---|
| When to file | If any part of the estate passes to taxable (Class B or C) beneficiaries, or if a federal estate tax return is required, the PR must file a KY inheritance tax return |
| When NOT to file | If all assets pass to Class A (exempt) beneficiaries and no federal return is required, file an Affidavit of Exemption with the probate court instead of a tax return |
| Return due date | 18 months from date of death (KRS 140.160) |
| Payment due date | 18 months from death; interest accrues after that |
| Early payment discount | 5% discount on tax owed if paid within 9 months of death (KRS 140.210) |
| Installment plan | If tax > $5,000: 10 annual installments; first due 18 months from death; interest applies (KRS 140.222) |
| Filed with | Kentucky Department of Revenue — not with the probate court |
| Life insurance | Life insurance proceeds payable to a named beneficiary or trust (other than the insured's estate) are fully exempt from KY inheritance tax regardless of beneficiary class |
| Nonresidents | Real and personal property located in Kentucky owned by nonresidents is subject to KY inheritance tax; intangible property of Kentucky residents located outside KY is also taxable |
3 Dower, curtesy & surviving spouse rights
Kentucky is one of the few remaining states that explicitly retains "dower and curtesy" concepts in its statutes (KRS 392.020), now applied gender-neutrally. These rights protect the surviving spouse in ways that differ from both the intestate succession laws and will provisions.
| Scenario | Surviving spouse's rights | Authority |
|---|---|---|
| Intestate succession (no will) — personal property | ½ of surplus personal property after payment of debts, funeral expenses, and administration costs | KRS 392.020; 391.030 |
| Intestate succession — real estate owned at death | Fee interest in ½ of real estate owned in fee simple at death (i.e., ½ of real estate passes to surviving spouse outright) | KRS 392.020 |
| Intestate succession — real estate owned during marriage but sold before death | Life estate in 1/3 of real estate owned during the marriage in fee simple but disposed of before death (unless survivor's right was barred) | KRS 392.020 |
| Testate (will exists) — will's provision is less favorable than statutory rights | Surviving spouse may renounce the will and elect to take statutory share: 1/3 of the net real estate + ½ of personal property if children survive; ½ of real estate + ½ of personal property if no children | KRS 392.080 |
| Exempt personal property allowance | $15,000 from personal estate before distribution, regardless of debts (in addition to statutory share) | KRS 391.030 |
| Homestead exemption | $15,000 in decedent's real property; in addition to statutory share and exempt personal property | KRS 427.060 |
4 Kentucky's three probate tracks
Kentucky offers three distinct paths for estate settlement. The Kentucky Courts' Guide to Basic Kentucky Probate Procedures (PDF) at kycourts.gov is the official self-help resource for families navigating the District Court system.
Dispense with Administration
Fastest · No full probateInformal Settlement
Most common · Reduced oversightFormal Settlement
Highest oversight · Contested / complex5 Kentucky formal probate — step by step
- 1
Locate will; assess path; file will with District Court File with District Court — not Circuit Court
Locate the will and file it with the District Court in the county where the decedent was domiciled at death. Kentucky law requires wills to be filed with the court even if probate is not required for asset transfer (KRS 394.110). Assess which path applies: Can you dispense with administration (§ 395.455 or § 395.470)? Or is full informal or formal settlement needed? Use the Kentucky Courts' court finder at kycourts.gov to locate your county's District Court. Jefferson County (Louisville) and Fayette County (Lexington) handle the highest volumes.
Original willCertified death certificates × 6Form AOC-805 (Petition for Probate) - 2
Court appoints personal representative; issues Letters Surety bond generally required
File Form AOC-805 (Petition for Probate of Will and Appointment of Executor) or the applicable intestate petition with the District Court. The court admits the will to probate (if self-proving under KRS 394.225, no witness testimony needed) and appoints the personal representative. Kentucky generally requires a surety bond unless waived by the will and consented to by all interested parties. The court issues Letters Testamentary (testate) or Letters of Administration (intestate). Order 6–8 certified copies — each institution needs its own.
Form AOC-805 or applicable petitionLetters Testamentary / Letters of AdministrationSurety bond (unless waived) - 3
Publish Notice to Creditors; 6-month creditor period begins from qualification Not from publication — from qualification
Publish Notice to Creditors in a newspaper of general circulation in the county. The 6-month creditor period runs from the qualification (appointment) date of the personal representative — not from the publication date (unlike Alabama's 6-month period from publication). This means the creditor period may already be running before publication occurs if there is any delay. Mail direct notice to all known creditors. KRS 396.011 governs creditor claims.
Notice to Creditors (newspaper publication)Direct notice to all known creditors - 4
File inventory within 2 months — Form AOC-846 2-month deadline
Within 2 months of appointment, file a complete inventory of all estate assets with the District Court using Form AOC-846 (KRS 395.250). Lists all personal property (managed by the PR) and, where applicable, real property subject to administration. Date-of-death fair market values required. Professional appraisals needed for real estate, business interests, and valuable personal property. The inventory value determines the PR's compensation cap (5% of personal estate value per KRS 395.150).
Form AOC-846 (Inventory)Professional appraisalsDeadline: 2 months from appointment - 5
Address inheritance tax; file return or Affidavit of Exemption If Class B/C beneficiaries — or federal return required
Determine whether a Kentucky inheritance tax return is required. If all assets pass to Class A (exempt) beneficiaries and no federal estate tax return is required, file an Affidavit of Exemption with the District Court — no return needed. If any assets pass to Class B or Class C beneficiaries (or a federal return is required), file a KY inheritance tax return with the Kentucky Department of Revenue. Return due: 18 months from death. For a 5% early payment discount, pay within 9 months. For the detailed rate tables, see the KY DOR Guide to Inheritance and Estate Taxes (PDF). Collect inheritance tax from Class B/C beneficiaries before or concurrent with distribution.
KY Inheritance Tax Return (if Class B/C) — filed with KY DOR— OR — Affidavit of Exemption (if all Class A) — filed with District Court - 6
Pay debts, administer estate, distribute assets
After the 6-month creditor period, pay valid claims in statutory priority order. File the decedent's final Kentucky income tax return (Form 740) and federal return. Distribute personal property per the will or Kentucky intestacy laws. For real property: title passes at death to devisees (testate) or heirs (intestate), subject to the PR's power of administration. Note surviving spouse's dower rights, elective share rights, exempt property allowance ($15,000), and homestead exemption ($15,000) — these take priority and must be addressed before general distribution.
- 7
File settlement; obtain court order closing the estate Informal or formal settlement
File an Informal Settlement (most common) or Formal Settlement with the District Court. The settlement details all estate transactions — assets received, debts paid, taxes filed, and distributions made. Notice to all interested parties required. The court reviews, hears any exceptions, and enters an order confirming the settlement and closing the estate. The PR is discharged from further liability after the order is entered and all distributions completed. Kentucky targets estate closure within approximately 12–18 months for uncontested estates.
Informal or Formal SettlementNotice to interested partiesOrder confirming settlement and closing estate
6 Wills, intestate succession & probate avoidance in Kentucky
Valid wills in Kentucky
| Will type | Valid in Kentucky? | Requirements |
|---|---|---|
| Attested (witnessed) will | Yes — standard form | Testator's signature + two witnesses who sign in the testator's presence AND in the presence of each other (mutual presence requirement — stricter than most states). KRS 394.040. Self-proving affidavit (notarized, KRS 394.225) eliminates need for witness testimony at probate. |
| Holographic will | Yes — valid | Entirely handwritten by the testator; signed by the testator; no witnesses required. KRS 394.040(2). More difficult to admit; handwriting must be proven. Frequently challenged. |
| Transfer-on-Death deed (TOD deed) | Available for real property | Recorded during the owner's lifetime at the county clerk's office; revocable; takes effect at death without probate. See KRS Chapter 394 for TOD provisions. |
Kentucky intestate succession (post-July 15, 2026 — SB 50)
Under amended law effective July 15, 2026 (SB 50, Acts Ch. 134), Kentucky's intestate succession rules have been updated. Before that date, the prior KRS 391.010 et seq. rules apply. Key principles under the current framework:
| Surviving family | Who inherits (post-July 15, 2026) |
|---|---|
| Spouse + children | Surviving spouse receives ½ of personal property (dower/curtesy, KRS 392.020); remaining ½ passes to children. Real estate: ½ to spouse in fee; balance as provided by law. |
| Spouse only (no children, no parents) | Spouse inherits entire estate |
| No spouse; children survive | Children inherit equally (descendants of deceased child take their parent's share per stirpes) |
| No spouse, no children; parents survive | Parents inherit; if only one parent, that parent takes all |
| Half-blood relatives | Half-blood relatives inherit only HALF what a whole-blood relative of the same degree would inherit (KRS 391.050) |
| Survivorship requirement | Must survive decedent by 5 days to inherit (KRS 397.1002) |
Note: The full details of SB 50's changes to intestate succession are in Acts Ch. 134 (2026). For deaths before July 15, 2026, consult prior law under KRS 391.010 et seq. This summary reflects general principles; consult a Kentucky probate attorney for specific situations.
7 Timeline & costs
| Scenario | Timeline | Key driver |
|---|---|---|
| Dispense with Administration (§ 395.470, intestate, no debts) | Weeks | All beneficiaries agree in writing; no court; no PR; any estate size |
| Petition to Dispense with Administration (§ 395.455) | 1–3 months | Court petition + Form AOC-830; court order authorizes transfer |
| Informal settlement — uncontested | 9–14 months | 6-month creditor period (from qualification) + 2-month inventory + settlement |
| Formal settlement | 12–24 months | Higher court oversight; hearings at each stage |
| Jefferson County (Louisville) / Fayette County (Lexington) | 10–18 months | Higher volume courts; scheduling |
| Inheritance tax — early payment | Due within 9 months for 5% discount | Plan for tax payment separately from estate administration timeline |
| Contested will or PR dispute | 12–36+ months | Court hearings; potential appeal to Circuit Court and Court of Appeals |
| Cost item | Typical amount | Notes |
|---|---|---|
| Court filing fees | ~$110–$200+ | Varies by county; District Court fee schedules at kycourts.gov |
| KY inheritance tax | 0% (Class A) → 4%–16% (B) → 6%–16% (C) | 5% early payment discount; 18-month deadline; installment available if >$5,000; revenue.ky.gov |
| KY estate tax | $0 | Eliminated January 1, 2005 |
| PR compensation | Up to 5% of personal estate + 5% of income | Statutory cap; court may approve additional for extraordinary services (KRS 395.150) |
| Attorney fees (standard) | $2,500–$6,000 | Uncontested; Kentucky Bar Association referral: kybar.org/FindaLawyer |
| Attorney fees (inheritance tax + complex) | $4,000–$15,000+ | Inheritance tax planning, dower analysis, contested matters |
| Surety bond | Annual premium varies by estate size | Generally required; may be waived by will + beneficiary consent |
8 Key Kentucky probate forms & resources
Kentucky probate uses Administrative Office of the Courts (AOC) standardized forms. The Kentucky Court of Justice (kycourts.gov) provides the self-help guide. Inheritance tax forms and guidance are at the Kentucky Department of Revenue (revenue.ky.gov). The Kentucky Bar Association's lawyer finder at kybar.org connects families with qualified probate attorneys.
Filed with the District Court to initiate probate of the will and appoint an executor (personal representative). Attach the original will. The court admits the will to probate; if the will is self-proving (notarized per KRS 394.225), no witness testimony is required. The court issues Letters Testamentary. File in the county's District Court where the decedent was domiciled — use the kycourts.gov court finder to locate the correct court.
Filed when the estate's personal property does not exceed the exempt allowances (homestead + exempt property + preferred claims) and the surviving spouse or a preferred creditor petitions the District Court. The court reviews and enters Form AOC-830.1 (Order Dispensing with Administration) — authorizing the petitioner to collect personal estate assets without appointing a full personal representative. Different from the § 395.470 complete dispense (which requires no court at all). The KY Courts probate guide (PDF) explains both procedures.
Not an official court form — a written agreement signed by ALL beneficiaries. When someone dies intestate with no outstanding debts, all beneficiaries may agree in writing to dispense with administration entirely. No court, no PR, no Letters needed. This is one of the most powerful estate planning provisions in Kentucky for debt-free intestate estates of any size. Title to assets transfers based on the agreement and applicable law. Institutions may or may not accept the agreement; a Kentucky attorney can help structure it properly. KRS 395.470.
Filed within 2 months of the PR's appointment with the District Court. Lists all estate assets with date-of-death fair market values. Personal property (managed by the PR) is the primary content. The inventory value determines the 5%/5% PR compensation cap. Professional appraisals required for real estate, business interests, and other assets of uncertain value. The 2-month deadline is firm; extensions require court approval.
Filed with the Kentucky Department of Revenue (revenue.ky.gov) when any assets pass to Class B (nieces, nephews, in-laws) or Class C (all others) beneficiaries, or when a federal estate tax return is required. Due 18 months from death; 5% discount for payment within 9 months. Installment plan (10 annual payments) if tax >$5,000. For the complete rate table, see KY DOR Guide to Inheritance and Estate Taxes (PDF). Note: KY HB 726 (2026) proposes exempting Class B; check current status at legislature.ky.gov.
When all estate assets pass to Class A (exempt) beneficiaries (spouse, children, parents, siblings, grandchildren) AND no federal estate tax return is required, no Kentucky inheritance tax return is filed. Instead, the PR files an Affidavit of Exemption with the District Court stating that all assets pass to exempt beneficiaries under KRS 140.080 and that no Kentucky inheritance tax is due. This affidavit satisfies the requirement of KRS 395.605. It is submitted to the court as part of the final settlement. See page 1 of the KY DOR Guide to Inheritance and Estate Taxes for the form language.
9 All 120 Kentucky county District Courts
Kentucky has 120 counties — more than all but two states (Texas with 254 and Georgia with 159). Each county has a District Court with probate jurisdiction. File in the county where the decedent was domiciled at death. The Kentucky Court of Justice's court directory at kycourts.gov lists all courts with contact information. Jefferson County (Louisville) and Fayette County (Lexington) handle the highest volumes. Many eastern Kentucky counties (in the Appalachian region) and western Kentucky counties are small with limited court hours — call ahead before visiting. The Kentucky Court of Justice's Guide to Basic Kentucky Probate Procedures (PDF) is the official public resource.
Showing all 120 Kentucky counties