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1 Overview — what makes Michigan probate different

Michigan probate is governed by the Estates and Protected Individuals Code (EPIC), codified at MCL 700.1101 through 700.8206. Michigan adopted EPIC in 2000, modeled closely on the Uniform Probate Code — making it one of the most modern probate frameworks in the country, and one of the few states where most estates never involve a judge at all.

Four features define Michigan probate uniquely. First, the two-axis track system: informal vs formal (how the proceeding is opened) combined independently with unsupervised vs supervised (how it's managed). Most Michigan estates run on the informal + unsupervised track — the fastest, cheapest, least court-involved path available in any state in this guide series. Second, Michigan has no transfer-on-death deed for real estate — a gap that means real property either goes through probate or needs a living trust, unlike Ohio, California, or many other states. Third, Michigan's triple spousal allowances — homestead allowance, family allowance, and exempt property — are all indexed annually for inflation and add up to a meaningful floor of family protection. Fourth, Michigan's 28-day spousal notice requirement — the personal representative must serve the surviving spouse with notice of their election and allowance rights within 28 days of appointment, making this one of the most proactive spousal notification systems in the country.

Michigan has no state estate tax or inheritance tax
Michigan eliminated its state estate tax and has never imposed an inheritance tax. The only applicable death tax for Michigan estates is the federal estate tax, which applies only to estates exceeding $15 million in 2026. This is a significant advantage over neighboring states — Pennsylvania imposes a 4.5%–15% inheritance tax; New York imposes a state estate tax above $7.16M; Illinois above $4M. Michigan families pay no state death tax regardless of estate size.

Michigan probate at a glance

TopicMichigan ruleAuthority
Governing lawEstates and Protected Individuals Code (EPIC)MCL 700.1101–700.8206
Default trackInformal + unsupervised — probate register, no judge, no hearingMCL 700.3301 et seq.
Small estate — Petition for AssignmentGross estate ≤ ~$25,000 (after funeral/burial and liens; adjusts annually)MCL 700.3982
Small estate — Affidavit of SuccessorSame threshold; no court filing; personal property onlyMCL 700.3983
Creditor publication period4 months from date of publicationMCL 700.3801
Inventory deadline91 days from appointmentMCL 700.3706
Notice to surviving spouseWithin 28 days of appointment — election rights + allowancesMCL 700.3705; PC 581
Spousal elective share½ of augmented estate (if married ≥ 2 years); scales with length of marriageMCL 700.2202
Homestead allowance~$25,000 (base $15,000, adjusted annually under MCL 700.1210)MCL 700.2402
Family allowanceReasonable amount for spouse and minor/dependent childrenMCL 700.2403
Exempt property~$16,000 (base $10,000, adjusted) — household goods, vehicles, personal effectsMCL 700.2404
Transfer-on-death deedNot available in Michigan — real estate must go through probate or trust
Holographic willsValid in Michigan — must be entirely in testator's handwriting + signedMCL 700.2502
State estate taxNone
State inheritance taxNone
E-filingMiFILE system — available in most Michigan countiesMichigan Courts e-filing

2 Michigan's four-quadrant track system under EPIC

Michigan's EPIC creates a two-dimensional matrix for estate administration rather than a simple choice between "simplified" and "full" probate. The informal/formal axis determines how proceedings are opened — whether a probate register acts administratively or a judge conducts a hearing. The unsupervised/supervised axis determines how administration is conducted — whether the personal representative acts independently or requires court approval for significant actions. These two axes combine into four tracks.

Michigan's EPIC administration matrix

MCL 700.3301–700.3311 (informal) · MCL 700.3401–3414 (formal) · MCL 700.3501 (supervised)

How proceedings are opened →
Informal opening
Probate register acts; no judge; no hearing
Formal opening
Judge hears petition; binding court order
Unsupervised
When will validity or heir identity is uncertain
Formal + Unsupervised
Court petition triggers a judge-conducted hearing to formally adjudicate the will's validity or formally appoint the personal rep. After that court order, administration proceeds with full independence — no court approval needed for subsequent actions.
⏱ Add 4–8 weeks for formal proceedings; then independent
Supervised
Rare — available upon petition
Informal + Supervised
Starts informally but court supervision is added after appointment, usually because an interested party petitioned for oversight. Court monitors ongoing administration and must approve significant actions. Available when administration has already begun.
⏱ 14–24+ months · Higher cost · Court approval required
Complex or contested estates only
Formal + Supervised
Judge adjudicates everything and oversees all administration. Personal representative must obtain court approval before selling assets, paying claims, or making distributions. Every significant action requires a petition and hearing. Closes only by Petition for Complete Settlement (PC 585).
⏱ 18–36+ months · Highest cost · Maximum court involvement
Informal probate is handled by the probate register — not a judge
Michigan's informal track is genuinely different from every other state in this guide series. The probate register — a court officer who is not a judge — reviews the informal application, ensures it meets statutory requirements, and issues the Statement of Authority. No hearing is scheduled. No notice to heirs is required to open the estate (though notice of appointment must be sent to all interested parties after appointment). For estates where there's no dispute about the will or heir identities, this administrative process can result in Letters-equivalent authority within days of filing.

3 Small estates — Petition for Assignment & Affidavit of Successor

Michigan provides two simplified paths for small estates, both governed by a threshold that adjusts annually for inflation under MCL 700.1210. For 2026, the threshold is approximately $25,000 in gross estate value after deducting funeral and burial expenses and liens on real property. This is lower than Illinois's $150,000 threshold (SB83) and Pennsylvania's $50,000, but it's a clean, straightforward process for qualifying estates.

ProcedureHow it worksReal estate?Timeline
Petition for Assignment (PC 556)
MCL 700.3982
File petition with Probate Court. Judge reviews and issues an Order for Assignment directing how assets are distributed. No personal representative appointed. Will provisions are not followed — distribution is per intestate succession priority.Can include real estateWeeks to a few months
Affidavit of Decedent's Successor (PC 598)
MCL 700.3983
No court filing needed. Successor prepares and signs affidavit before a notary. Present to financial institutions and asset holders directly — no court involvement. Available 28 days after death. Notarized affidavit is the only required document.Personal property onlyDays to weeks
The Petition for Assignment does not follow the will's terms
This surprises many Michigan families: under the Petition for Assignment process (MCL 700.3982), assets are distributed in the following order — funeral/burial expenses, homestead allowance, family allowance, exempt property, debts, and then to heirs under intestate succession law — not according to what the will says. If a testator left specific bequests to non-family members, the Petition for Assignment will not honor them. Use the informal probate track instead if following the will's specific instructions matters.

4 Michigan's triple spousal protections — all inflation-adjusted

Michigan provides three separate financial protections for the surviving spouse (and in some cases dependent children) that operate independently of the will's contents. All three are indexed for inflation annually under MCL 700.1210. All three are available in addition to whatever the surviving spouse receives under the will, intestate succession, or elective share — they stack, not substitute. The personal representative must serve notice of these rights on the surviving spouse within 28 days of appointment (Form PC 581).

Michigan's three spousal/family allowances — all stacked, all inflation-adjusted

MCL 700.2402–700.2404 · Annual adjustment per MCL 700.1210 · In addition to will or intestate share

Priority 1
Homestead Allowance
~$25,000
Surviving spouse is entitled to approximately $25,000 (base $15,000 adjusted annually). If no surviving spouse, shared equally among minor and dependent children. Highest priority — exempt from all claims except administration expenses and funeral costs. Cannot be taken away by creditors, disinheriting will provisions, or anything else.
MCL 700.2402 · Adjusted per MCL 700.1210
Priority 2
Family Allowance
Reasonable amount
A reasonable allowance in money for the surviving spouse and/or minor or dependent children during the period of estate administration. Amount set by the court (or agreed by the parties) based on the family's standard of living. Exempt from claims except administration costs, funeral expenses, and homestead allowance. Payable on demand — the family doesn't have to wait for estate closing.
MCL 700.2403 · Priority below homestead allowance
Priority 3
Exempt Property
~$16,000
Surviving spouse (or, if none, the children) is entitled to household furniture, automobiles, furnishings, appliances, and personal effects from the estate up to approximately $16,000 (base $10,000, adjusted annually). These specific categories of tangible personal property are protected from creditors. The decedent can exclude specific children from exempt property through explicit will language.
MCL 700.2404 · Adjusted per MCL 700.1210

The elective share — a fourth spousal protection

Beyond the three allowances, Michigan's elective share under MCL 700.2202 allows a surviving spouse to elect against the will and claim a portion of the augmented estate (which includes certain non-probate transfers). The elective share amount scales with the length of marriage: spouses married less than 1 year receive 3% of the augmented estate; married 2 or more years receive up to 50%. This sliding scale is designed to protect long-term spouses from disinheritance while recognizing shorter marriages differently. The election must be made within 63 days of the inventory's filing or within 63 days of the appointment of a personal representative, whichever is later.

5 Informal unsupervised administration — step by step

For the vast majority of Michigan estates — uncontested will, no disputes about heir identities, cooperative beneficiaries — the informal unsupervised track is the right path. The personal representative receives a Statement of Authority (Form PC 572) from the probate register and then acts independently through estate closing. The 4-month creditor period from publication (MCL 700.3801) and the 91-day inventory deadline (MCL 700.3706) are the key timing requirements.

  1. 1

    Assess estate — does it qualify for small estate procedures? Before filing anything

    Calculate the gross estate value minus funeral/burial expenses and liens on real property. If ≤ ~$25,000 (the 2026 adjusted amount), consider the Petition for Assignment (with court) or Affidavit of Successor (no court) — these are dramatically faster and cheaper than any probate track. Only proceed to informal probate if the estate exceeds the small estate threshold or if following the will's specific provisions is required.

  2. 2

    File Application for Informal Probate (PC 558/PC 562) File with probate register — no judge

    File with the Probate Court in the county where the decedent was domiciled. The probate register (not a judge) reviews the application. If the will appears valid and no outstanding issues exist, the register issues a Statement of Informal Probate (admitting the will) and a Statement of Authority (Form PC 572 — the Michigan equivalent of Letters Testamentary). This typically happens within days of filing, with no hearing required. Filing fees vary by county; most are modest ($150–$300 range for full administration).

    PC 558 (Application for Informal Probate)Original willCertified death certificateFiling fee: county-specific
  3. 3

    Send notice to all interested persons — and to spouse within 28 days 28-day spousal notice deadline

    Within a reasonable time after appointment, serve Notice of Appointment and Duties of Personal Representative (Form PC 573) on all interested parties — beneficiaries, heirs, and creditors known to the personal representative. Separately and critically: serve the surviving spouse with Form PC 581 (Notice to Spouse of Rights of Election, Allowances and Exempt Property) within 28 days of appointment. This notice informs the spouse of all three allowance rights and the elective share right. Missing this deadline exposes the personal representative to personal liability.

    PC 573 (Notice of Appointment) — all interested partiesPC 581 (Notice to Spouse) — within 28 days
  4. 4

    Publish Notice to Creditors — start the 4-month clock 4-month creditor period

    Publish a Notice to Creditors once a week for three consecutive weeks in a newspaper of general circulation in the county where the estate is being administered. Under MCL 700.3801, creditors have 4 months from the date of publication to present their claims or be forever barred. Also send written notice to all known creditors within 4 months of publication. The personal representative is not required to wait for the 4-month period before taking other actions (like selling property) but cannot make final distributions until it expires.

    Notice to Creditors (3-week publication)Individual written notice to known creditors
  5. 5

    File Inventory within 91 days 91-day hard deadline

    Within 91 days of appointment (MCL 700.3706), file a complete inventory of all estate assets with the Probate Court — listing all probate assets and their fair market values as of the date of death. Michigan does not require a court-appointed appraiser; the personal representative values assets using professional appraisals for real property and complex assets as needed. The inventory is served on interested parties (surviving spouse and all beneficiaries), who may object to valuations. At 91 days, this is a tighter deadline than Ohio's 3 months or Pennsylvania's 9 months.

    Inventory (with asset values)Served on all interested partiesDeadline: 91 days from appointment
  6. 6

    Administer estate independently — pay debts, manage assets, file taxes

    Under informal unsupervised administration, the personal representative has broad independent authority to manage estate assets — sell real and personal property, manage investments, collect debts owed to the estate, pay valid creditor claims in statutory priority order, pay ongoing expenses (property taxes, insurance, utilities), and file tax returns — all without obtaining court approval. This independence is the central feature of EPIC and distinguishes Michigan from more court-intensive states. File the decedent's final Michigan income tax return (Form MI-1040) and federal return. Michigan has no estate tax return to file.

  7. 7

    Distribute assets to beneficiaries

    After the 4-month creditor period expires and all valid claims are paid, distribute remaining assets per the will or Michigan intestate succession laws (MCL 700.2101 et seq.). For real property, record a Personal Representative's Deed in the county where the property is located. Obtain receipts from beneficiaries acknowledging their distributions.

  8. 8

    Close estate with Sworn Closing Statement After 12 months from appointment

    For informal administration, close the estate by filing a Sworn Closing Statement (Form PC 584) with the Probate Court — but not until at least 12 months after appointment. The statement certifies that all duties have been completed: creditors paid, taxes filed, assets distributed, and receipts obtained. No court hearing is required — the personal representative simply files the statement and the estate is closed administratively. This is the final step of the fastest and most common Michigan probate track.

    PC 584 (Sworn Closing Statement)Available only after 12 months from appointment

6 Timeline & costs

Track / ScenarioTimelineKey driver
Affidavit of Successor (estate ≤ ~$25K, personal property)Days to weeks28-day wait after death; no court filing
Petition for Assignment (estate ≤ ~$25K)Weeks to 2 monthsCourt processing; no creditor period required
Informal unsupervised — simple estate, no disputes9–14 months4-month creditor period + 12-month minimum before closing
Informal unsupervised — Wayne/Oakland/Kent Counties10–16 monthsHigher filing volume; longer court scheduling
Formal unsupervised — will validity dispute resolved10–16 monthsFormal hearing adds 4–8 weeks at opening
Supervised administration14–24+ monthsCourt approval for each significant action
Contested will or heir disputes2–5+ yearsFormal court proceedings and potential trial
Michigan's 12-month minimum before closing is longer than most states
The Sworn Closing Statement can only be filed at least 12 months after the personal representative's appointment (MCL 700.3955). This means that even if every other task is completed early — creditors paid at 4 months, assets distributed at 5 months, receipts collected at 6 months — the estate still cannot formally close until the 12-month mark. This is longer than Ohio's process but avoids Michigan having to track whether distributions were premature.

Personal representative compensation

Michigan law under MCL 700.3719 entitles the personal representative to reasonable compensation for their services. Unlike Ohio's tiered percentage schedule (ORC §2113.35) or Georgia's 2.5%+2.5% formula, Michigan does not set a specific statutory percentage. In practice, Michigan probate courts often look to a range of 2%–4% of the gross estate as a starting point for "reasonable" compensation, with adjustments for complexity, time invested, and extraordinary services. The personal representative may also waive their fee, which is common when they are also a primary beneficiary (since fees are taxable income, while inheritance is not).

Attorney fees in Michigan probate are also "reasonable" — there is no statutory schedule. Most Michigan estate attorneys charge hourly ($200–$450/hour in metropolitan areas; $150–$300 in rural areas) or a flat fee for straightforward estates. Total attorney fees for a typical informal unsupervised administration of a $400,000 estate typically range from $3,500–$8,000.

7 Real estate — the TOD deed gap & how Michigan families work around it

Michigan has no transfer-on-death deed for real estate

This is one of the most practically important Michigan estate planning facts. Ohio (ORC §5302.22), California, and many other states allow property owners to record a transfer-on-death deed that passes real property to a named beneficiary at death — bypassing probate entirely. Michigan does not have this tool.

Without a TOD deed option, Michigan homeowners who want to keep real property out of probate have two main strategies: (1) Joint tenancy with right of survivorship — adds a spouse or other co-owner to the title; the survivor takes automatically at death. (2) Revocable living trust — transfer property into the trust during lifetime; the successor trustee distributes at death without probate. Trusts are the primary probate-avoidance tool for real estate in Michigan.

Importantly: transferring Michigan real estate into a revocable living trust does not trigger property tax reassessment under Michigan's Proposal A (MCL 211.27a). This makes trusts particularly attractive for Michigan homeowners whose low assessed value would otherwise be disrupted by a transfer to a child or other heir at death.

Selling probate real estate in Michigan

Michigan personal representatives have broad authority to sell estate real property under informal unsupervised administration without court approval — unless the will specifically restricts or requires court approval. The personal representative signs all closing documents in their fiduciary capacity ("Jane Smith, Personal Representative of the Estate of John Smith, Deceased"), presents the Statement of Authority (Form PC 572) to the title company, and closes as in a standard real estate transaction. Michigan title companies regularly handle estate sales.

The stepped-up cost basis rule (IRC §1014) applies to Michigan real estate inherited through probate — heirs' basis resets to fair market value at the date of death. Michigan income tax (4.05% flat rate) applies only to gains above that stepped-up basis, so heirs who sell promptly after inheriting typically owe little or no Michigan income tax on the sale.

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8 Michigan's major Probate Courts

Michigan has 83 counties, each with an elected probate judge. All use the same statewide EPIC forms (PC 558, PC 572, PC 573, etc.) but filing fees, processing times, and local procedures vary. Michigan's probate courts are known for being relatively accessible and using MiFILE for electronic filing in most counties.

CountySeat / NotesVolume / Timeline
Wayne CountyDetroit · Coleman A. Young Municipal Center, 2 Woodward Ave · Probate Division of the 3rd Circuit CourtHighest volume in MI · 12–18 months typical for full admin · MiFILE mandatory
Oakland CountyPontiac · 1200 N. Telegraph Rd · Probate Court of Oakland CountyHigh volume · 10–14 months · One of the most organized MI probate courts
Kent CountyGrand Rapids · 180 Ottawa Ave NW · Extensive online resources for self-represented filersModerate volume · 9–13 months · Detailed online guides for executors
Macomb CountyMount Clemens · Third-most-populous MI county · Northeast of DetroitHigh volume · 10–14 months
Washtenaw CountyAnn Arbor · Moderate volume; university town demographics affect estate complexity9–12 months typical
Ingham CountyLansing · State capital; significant government-employee estate volume9–12 months typical
Rural/UP countiesVaries · Michigan's Upper Peninsula counties are small and process estates quicklyOften 8–11 months · Faster than metro courts

9 Key Michigan probate forms — the PC series

Michigan uses a standardized set of Probate Court forms numbered with the "PC" prefix, used uniformly across all 83 counties. Forms are available at every county Probate Court and through the Michigan Courts website. Most counties accept forms filed through MiFILE (Michigan's e-filing system); original wills must be physically deposited with the court.

PC 558 — Application for Informal Probate and/or Appointment of Personal Representative
Informal · Default track

Opens informal probate — processed by the probate register, no judge, no hearing. Triggers issuance of the Statement of Informal Probate and Statement of Authority. Used for the vast majority of Michigan estates. Filed with the county Probate Court along with the original will and certified death certificate.

PC 572 — Statement of Authority to Administer Trust
Michigan "Letters" equivalent

Issued by the probate register confirming the personal representative's appointment and authority. Michigan's equivalent of Letters Testamentary. Presented to banks, brokerages, title companies, and government agencies. Order multiple certified copies. Allows independent action without court approval.

PC 573 — Notice of Appointment and Duties of Personal Representative
Notice — all interested parties

Sent to all interested persons (beneficiaries, heirs, known creditors) after appointment. Notifies them of the personal representative's appointment and their right to petition for supervised administration. Required step in informal administration — must be sent promptly after receiving PC 572.

PC 581 — Notice to Spouse of Rights of Election, Allowances and Exempt Property
Due within 28 days — mandatory

Served on the surviving spouse within 28 days of appointment. Informs the spouse of all three allowances (homestead, family, exempt property) and the elective share right. Missing this deadline exposes the personal representative to personal liability. One of Michigan's most important and frequently overlooked obligations.

PC 556 — Petition and Order for Assignment (Small Estate)
Small estate ≤ ~$25K

Filed with the Probate Court for small estates (gross value ≤ ~$25K after funeral/burial and liens). Judge issues an Order for Assignment distributing assets per MCL 700.3982 priority — not per the will's terms. No personal representative appointed. Faster and cheaper than any probate track but doesn't follow will provisions.

PC 598 — Affidavit of Decedent's Successor
No court · Personal property only

The simplest Michigan estate procedure — no court filing needed. Notarized affidavit presented directly to banks and asset holders. Available 28 days after death. Personal property only (not real estate). Estate must not exceed the small estate threshold (~$25K after deductions). Fastest possible resolution.

PC 584 — Sworn Closing Statement
Closes informal admin · After 12 months

Filed to close an informal unsupervised estate. The personal representative certifies that all duties have been completed — creditors paid, taxes filed, assets distributed, receipts obtained. Can only be filed after 12 months from appointment. No court hearing required — administrative closing by statement. The final step for most Michigan estates.

PC 585 — Petition for Complete Estate Settlement
Closes formal/supervised admin

Used to close formal or supervised administration — requires a court hearing, formal accounting, and judicial order. More expensive and time-consuming than the Sworn Closing Statement (PC 584) but required when supervised administration was ordered or when formal adjudication is needed at closing.

View all Michigan probate forms by county →

10 Michigan Probate Courts — all 83 counties

Michigan has 83 counties, each with an elected Probate Judge who handles estate administration, guardianships, and conservatorships. All use the same statewide PC-series forms. Probate is filed in the county where the decedent was domiciled at death. Filing fees, processing times, and MiFILE availability vary by county. Select your county for courthouse address, filing information, and local procedures.

Showing all 83 Michigan counties

11 Michigan probate — frequently asked questions

Informal probate under EPIC (MCL 700.3301–3311) is handled by the probate register — a court officer who is not a judge — without any hearing, without notice to heirs being required to open the estate, and with no court approval needed for subsequent administration actions. The personal representative files an application (PC 558), the register reviews it for statutory compliance, and if everything is in order, issues a Statement of Informal Probate (admitting the will) and a Statement of Authority (PC 572) — Michigan's version of Letters Testamentary. This can happen within days. After receiving the Statement of Authority, the personal representative acts with complete independence: selling property, paying debts, and distributing assets without returning to court for approval. The estate closes with a Sworn Closing Statement (PC 584) filed at least 12 months after appointment — no court hearing required. For the vast majority of Michigan estates with uncontested wills and cooperative families, this is the entire probate experience. It is genuinely faster and less court-intensive than most other states in this guide.
Michigan simply has not enacted the Uniform Real Property Transfer on Death Act, which many other states (including Ohio) have adopted. The Michigan legislature has considered it but has not passed enabling legislation as of 2026. This means Michigan homeowners who want to keep real property out of probate cannot use the simple TOD deed recording approach available in neighboring Ohio. The two primary Michigan alternatives are: (1) Joint tenancy with right of survivorship — adding a co-owner to the deed who takes the property automatically at death, which works well for spouses but creates complications with multiple children; and (2) Revocable living trust — the most flexible and comprehensive option, particularly since Michigan's Proposal A prevents property tax reassessment when property transfers into a revocable trust (MCL 211.27a). Most Michigan estate attorneys recommend a revocable trust as the primary probate-avoidance tool for homeowners.
Michigan provides three separate inflation-adjusted allowances for the surviving spouse and dependent children: (1) Homestead allowance (~$25,000 in 2026) — exempt from virtually all creditor claims; highest priority after funeral/administration costs; (2) Family allowance — a reasonable amount for ongoing support during administration, payable on demand, not limited to a fixed dollar amount; (3) Exempt property (~$16,000) — household furniture, vehicles, furnishings, and personal effects the spouse is entitled to keep regardless of creditor claims. All three are inflation-adjusted annually under MCL 700.1210, so the exact amounts change each year. All three stack — they are in addition to, not a substitute for, whatever the surviving spouse receives under the will or intestate succession. They also stack with each other — the spouse gets all three plus their inheritance. The personal representative must notify the surviving spouse of all three rights within 28 days of appointment (Form PC 581), which is mandatory regardless of whether the spouse actually claims any of the allowances.
For Michigan's most common track — informal unsupervised administration — the minimum timeline is driven by two requirements: the 4-month creditor period from publication (MCL 700.3801) and the requirement that the estate remain open for at least 12 months before filing the Sworn Closing Statement (PC 584). A simple, uncontested estate with cooperative heirs typically takes 12–14 months from start to finish under informal administration. Wayne County (Detroit) and Oakland County typically run 12–18 months due to higher filing volume. Kent County (Grand Rapids) tends to be faster — 9–13 months. Washtenaw County (Ann Arbor) runs 9–12 months. The small estate affidavit (PC 598) takes days to weeks. The small estate petition (PC 556) takes weeks to a couple of months. Supervised or contested administration can extend to 2–5+ years.
No. Michigan has no state estate tax and no inheritance tax. The only death tax Michigan residents face is the federal estate tax, which applies only to estates exceeding $15,000,000 in 2026. This makes Michigan significantly more favorable than neighboring states — Pennsylvania imposes inheritance taxes ranging from 4.5% to 15% on virtually every estate; New York imposes a state estate tax on estates above $7.16M; Illinois imposes a state estate tax on estates above $4M. A Michigan family inheriting a $2 million estate pays zero state death tax — the same estate in Pennsylvania could trigger significant inheritance tax liability depending on the beneficiaries' relationships to the decedent. Michigan's lack of both taxes is an underappreciated advantage for Michigan families planning their estates.
Michigan's small estate threshold adjusts annually for inflation under MCL 700.1210. For 2026, the threshold is approximately $25,000 in gross estate value after deducting funeral and burial expenses and, for real property, after deducting liens and encumbrances. This threshold applies to both simplified procedures: the Petition and Order for Assignment (PC 556, filed with court) and the Affidavit of Decedent's Successor (PC 598, no court filing). The exact adjusted figure for each year is published by the Michigan Supreme Court. Because it adjusts annually, always verify the current threshold with the county Probate Court before relying on it. Note that the threshold is significantly lower than some neighboring states — Illinois raised theirs to $150,000 in 2025 (SB83), while Michigan's smaller threshold means more estates may require full probate even when small in absolute terms.
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