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1 Overview — what makes Missouri probate different

Missouri probate is governed by RSMo Chapters 473 and 474 — Missouri's own probate code, not the Uniform Probate Code adopted by states like Minnesota, Colorado, and Arizona. Several features make Missouri's system uniquely distinctive.

First: Attorneys are required by statute (RSMo § 473.787). Missouri mandates that personal representatives hire licensed attorneys for both independent and supervised administration. Self-representation is not permitted for full probate. This is one of only a handful of states with this hard requirement. Missouri's rationale: the PR is acting in a fiduciary capacity on behalf of others (heirs and creditors) and the law treats this as requiring legal expertise.

Second: Statutory minimum fees for both PR and attorney (RSMo § 473.153). Missouri is one of the few remaining states with a statutory minimum fee schedule — and it applies independently to both the personal representative and the attorney. Both receive a percentage of the estate's personal property administered and proceeds of real property sold. On a $500,000 estate, the minimum fee for the attorney alone is approximately $11,625. The PR can claim the same amount. Combined fees can be significant.

Third: Spousal Refusal of Letters (RSMo § 473.090). Missouri's unique procedure allows a surviving spouse to petition the court to refuse to grant letters entirely — bypassing full probate — when the estate is small enough to be covered by the spousal exempt property and support allowances. No other state in this guide series has an equivalent procedure by this name.

Fourth: Four-week consecutive creditor publication. Missouri requires the Notice of Letters to be published for four consecutive weeks — longer than most states. The 6-month creditor period begins from the first publication. The absolute bar cuts off all claims at 1 year from death regardless of when notice was published.

Fifth: 30-day inventory deadline — the fastest mandatory inventory deadline in this guide series. Indiana requires 60 days; Colorado requires 3 months; Massachusetts allows 3 months. Missouri's 30-day deadline creates immediate pressure on newly appointed personal representatives to identify and value all estate assets.

Missouri has no state estate tax and no inheritance tax
Missouri eliminated its state estate tax when the federal state death tax credit was phased out in the early 2000s, and Missouri has never imposed a state inheritance tax. Only the federal estate tax applies (above $15 million per individual in 2026). Missouri is one of the most tax-favorable states in the Midwest for estates — unlike neighbors Illinois ($4M estate tax), Minnesota ($3M estate tax), and Iowa (which had an inheritance tax until 2025). Missouri's zero state death tax policy is one of the most significant pro-estate features in the state.

Missouri probate at a glance

TopicMissouri ruleAuthority
Governing lawRSMo Chapters 473 (Probate Code) and 474 (Intestate Succession)RSMo § 473.010 et seq.
Probate courtProbate Division of Circuit Court in each county; St. Louis City has its own Circuit Court separate from St. Louis CountyRSMo § 472.020
Attorney requirementREQUIRED for both independent and supervised administration; pro se generally not allowed; RSMo § 473.787RSMo § 473.787
Administration typesIndependent (will authorizes OR all heirs/devisees consent) or Supervised (court approval for major actions)RSMo §§ 473.780–473.843
Small estate affidavitEstate ≤ $40,000 (net of liens/debts); 30-day wait; bond required; can cover real estate; if value > $15,000, creditor publication required 2 weeksRSMo § 473.097
Spousal Refusal of LettersSurviving spouse may petition court to refuse to grant letters when estate ≤ exempt property + support allowance; no statutory cap, but local judges vary (St. Louis ~$24K)RSMo § 473.090
Notice to creditorsPublished 4 consecutive weeks in newspaper; 6-month creditor period from first publication; absolute bar 1 year from deathRSMo §§ 473.033, 473.360, 473.444
Mailed creditor noticeKnown creditors served within 5 days of first publication; get 2 months from service or remainder of 6-month period, whichever is laterRSMo § 473.033
Inventory deadline30 days from appointment (court may extend) — fastest deadline in this guide seriesRSMo § 473.233
PR statutory fee (min.)5% on first $5K; 4% on next $20K; 3% on next $75K; 2.75% on next $300K; 2.5% on amounts over $400KRSMo § 473.153
Attorney statutory fee (min.)Same schedule as PR — both earn independently; court may approve more for extraordinary servicesRSMo § 473.153
Elective share1/2 if no lineal descendants of decedent; 1/3 if lineal descendants surviveRSMo § 474.160
Homestead allowance50% of estate (excl. exempt property), capped at $15,000RSMo § 474.290
Exempt propertyAutomobile, wearing apparel, household furnishings, and farm equipment/crops (no dollar cap for spouse)RSMo § 474.250
Family allowanceOne-year reasonable support from estate during administrationRSMo § 474.260
Beneficiary deed (TOD)Available — RSMo § 461.025; revocable during lifetime; passes property outside probateRSMo § 461.025
Holographic willsValid in Missouri — entirely in testator's handwriting and signed; no witnesses requiredRSMo § 474.320
Filing deadlineWill must be presented within 1 year of death if no letters yet issued; letters application also within 1 yearRSMo § 473.050
MO estate taxNone
MO inheritance taxNone

2 Attorney requirement & the statutory fee schedule

Missouri's two most distinctive features — the attorney mandate and the statutory fee schedule — work together to create a fundamentally different cost structure from every other state in this guide series.

Attorney required by law — RSMo § 473.787
Under RSMo § 473.787, a personal representative who is not a licensed attorney is required to be represented by legal counsel in both independent and supervised administration. This is a statutory requirement, not a local court preference. Self-represented administration is not permitted. The narrow exception is the small estate affidavit (RSMo § 473.097) for estates ≤$40,000 — though several high-volume counties (St. Louis City, St. Louis County, Jackson County) require attorneys even for small estate filings. Corporate fiduciaries (banks acting as executors) must always have attorneys. The attorney requirement significantly affects the cost of Missouri probate compared to states like Colorado (no attorney required), Indiana (no statewide requirement), or Massachusetts (no statewide requirement).

Missouri statutory fee calculator — RSMo § 473.153

Missouri law sets minimum fees for both the personal representative and the attorney, calculated independently on the same sliding-scale percentage of estate value. These are floors, not ceilings. Both the PR and the attorney may claim these amounts; the court may approve higher compensation for extraordinary services. The PR may choose to waive their fee; the attorney typically cannot waive below the statutory minimum without court approval.

Missouri Statutory Fee Calculator — RSMo § 473.153

Both PR and attorney each earn these minimums independently · Drag to calculate your estate

$300,000
PR fee (minimum)
$8,050
RSMo § 473.153 schedule
Attorney fee (minimum)
$8,050
Same schedule · independent
Combined minimum
$16,100
Before extraordinary services
Estate tierRatePR fee on tierAttorney fee on tier
First $5,0005%$250$250
Next $20,0004%$800$800
Next $75,0003%$2,250$2,250
Next $300,0002.75%$8,250$8,250
Amounts over $400,0002.5%Per dollarPer dollar
On a $300,000 estate, each party (PR and attorney) earns a statutory minimum of approximately $8,050. Combined minimum fees of $16,100. Court may approve additional compensation for extraordinary services — complex asset sales, tax issues, or litigation typically warrant extra fees. The PR may choose to waive their fee to reduce estate costs; the attorney's statutory minimum is typically not waivable without court approval.
The fee schedule applies to personal property administered and proceeds from court-ordered real property sales
The statutory fee base under RSMo § 473.153 is the value of personal property administered plus the proceeds of real property sold under court order. Real property that passes by deed or TOD deed (without court involvement) is NOT included. Life insurance, IRAs, and beneficiary-designated accounts that pass outside probate are NOT included. A Missouri estate with a $500,000 home that passes by TOD deed and $200,000 in bank accounts going through probate would have a fee base of only $200,000 — not $700,000. Understanding what counts in the fee base is important for estate planning to minimize mandatory costs.

3 Independent vs supervised administration

Missouri's two administration types govern how much court involvement occurs throughout the process. Independent administration is faster and cheaper; supervised is more protective for contested or complex situations.

FeatureIndependent administration (RSMo § 473.780)Supervised administration
How to qualifyWill authorizes it, OR all heirs/devisees consent in writingDefault if neither independent condition is met; or if court converts from independent
Court approval for actionsGenerally not required; PR acts independentlyRequired for major actions (sell assets, pay debts, distribute)
Annual reportsNot required unless court ordersAnnual accountings filed with and reviewed by court
TimelineCan close as soon as 6 months and 10 days from first publication if all deadlines metLonger due to court approval requirements
ClosingStatement of Account filed; court does not need to formally approve distributionFinal settlement filed with detailed accounting; court approves before distribution
Court oversightLimited; court can intervene if interested party complainsActive throughout
Best forCooperative families; clear wills; uncontested estatesContested estates; disputes among heirs; insolvent estates; complex asset situations
Creditor noticeNotice states PR "may administer independently" (RSMo § 473.783)Standard creditor notice
Court can convert independent administration to supervised at any time
Under RSMo § 473.833, the court may revoke independent administration status if an interested party petitions showing that the PR has exceeded their authority, has not complied with statutory duties, or that supervision is in the estate's best interests. This means independent administration is not set in stone — it remains subject to court oversight if a dispute arises. In practice, the vast majority of Missouri estates with cooperative heirs proceed through independent administration without any court intervention beyond the initial appointment and final Statement of Account.

4 Spousal Refusal of Letters — Missouri's unique bypass procedure

Missouri's Refusal of Letters under RSMo § 473.090 is one of the state's most distinctive probate tools. It allows the court to simply refuse to issue letters of administration at all — meaning no probate estate is opened — when the estate is small enough to be covered by the surviving spouse's statutory allowances and exempt property.

Spousal Refusal of Letters — RSMo § 473.090

Court refuses to open estate · No administration · No attorney required · No probate case

✓ When to use Refusal

Estate value (minus liens) is ≤ the combined exempt property and support allowance for the surviving spouse or minor children
Surviving spouse petitions the court; no opposing letters pending
Can include real estate — court order recorded with Recorder of Deeds establishes title
Available at any time — no 1-year filing deadline applies
Probate division clerk can assist with forms (RSMo § 473.091)

✗ Limitations to know

RSMo § 473.090 has no dollar cap — but local judges vary. St. Louis County judges typically limit to ~$24,000 in estate value
Court has discretion — it "may" refuse letters, not "shall"
Surviving spouse may need bond before receiving real estate
Creditor Refusal (for non-spouse creditors) limited to estates ≤$15,000 with no spouse or minor children
Local county practices vary — call the Probate Division clerk before filing
The Refusal of Letters and the Small Estate Affidavit serve different purposes
These are distinct procedures. The Small Estate Affidavit (RSMo § 473.097) requires the estate to be ≤$40,000, has a 30-day wait, and requires a bond; it's filed with the Probate Division clerk and a certificate is issued. The Refusal of Letters (RSMo § 473.090) requires the estate to be within the spousal allowance amounts (no fixed cap in statute), requires a court petition and court order, and the order itself establishes title. For the surviving spouse, the Refusal of Letters is often more flexible for real property situations; for non-spouse heirs with personal property only, the Small Estate Affidavit is usually faster and simpler.

5 Small estate affidavit — $40,000 threshold, 30-day wait

Missouri's small estate procedure under RSMo § 473.097 is available when the entire estate (net of liens, debts, and encumbrances) does not exceed $40,000. Unlike most states' small estate affidavits, Missouri's can cover real estate — a signed and recorded affidavit filed with the Recorder of Deeds establishes title without a court order.

RequirementMissouri rule
ThresholdEntire estate ≤ $40,000 net of all liens, debts, and encumbrances
Waiting period30 days from date of death (same as Minnesota; shorter than Indiana's 45-day, Colorado's 10-day)
Can cover real estateYes — affidavit recorded with Recorder of Deeds in each county where property is located establishes title
Bond requiredYes — surety bond in amount ≥ estate value (some counties allow bond waiver by all distributees)
Attorney requirementGenerally not required by statute for small estates, but St. Louis City, St. Louis County, and Jackson County typically require attorneys even for small estates — check locally
Publication requiredIf property value exceeds $15,000: Clerk publishes 2-week creditor notice; creditors have opportunity to file claims
Filing locationProbate Division of Circuit Court in county where decedent resided
Pending/granted lettersNo pending or granted application for Letters can exist
Timeline~1–3 months (including 30-day wait and, if applicable, publication period)

6 Creditor period — 4 weeks, 6 months, 1-year bar

Missouri's creditor notice and claim structure has three distinct components:

ComponentMissouri ruleAuthority
PublicationNotice of Letters published 4 consecutive weeks in newspaper of general circulation in the county — one of the longest publication requirements in any stateRSMo § 473.033
6-month periodCreditors have 6 months from date of first publication to file claims with the Probate Division clerkRSMo § 473.360
Mailed noticePR must mail/serve notice on known creditors within 5 days of first publication; those creditors get 2 months from service OR the remainder of the 6-month period, whichever is laterRSMo § 473.033
Absolute 1-year barRegardless of publication or service, all claims are forever barred 1 year after death — with limited exceptions (taxes, secured claims)RSMo § 473.444
Independent admin closeIn independent administration, Statement of Account can be filed as early as 6 months and 10 days after first publication if all other conditions metRSMo § 473.843
Will must be presented within 1 year of death — missing this deadline is fatal
Under RSMo § 473.050, a will must be presented for probate within 1 year of the decedent's death (or within 6 months of first publication of notice, if letters were already issued). A will not presented within these periods is "forever barred" from admission in Missouri. If no administration was commenced within 1 year of death, the estate may only pursue a Determination of Heirship under RSMo § 473.663 — a separate court proceeding to identify heirs without full administration. Families who delay opening probate risk losing the right to have the will admitted and are limited to heirship determination instead.

7 Independent administration — step by step

  1. 1

    Hire an attorney and determine the right path Required first step

    Missouri requires a licensed attorney for full probate administration. Choose an attorney with Missouri Probate Division experience in the relevant county — Jackson County (Kansas City), St. Louis City, St. Louis County, and other large circuits have local rules and preferences. Determine whether the estate qualifies for the small estate affidavit (≤$40,000 net), Spousal Refusal of Letters (estate within spousal allowances), or whether full administration (independent or supervised) is needed. If the estate includes a beneficiary deed (TOD deed), that property passes outside probate entirely and doesn't count toward the fee base.

  2. 2

    File Petition for Letters with Probate Division Within 1 year of death

    File a Petition for Letters Testamentary (testate) or Petition for Letters of Administration (intestate) with the Probate Division of the Circuit Court in the county where the decedent was domiciled. If seeking independent administration, the petition should note that the will authorizes it or include written consents of all heirs/devisees. Include original will, certified death certificate, proposed PR, list of heirs/devisees. Jackson County filing fee: ~$190.50 (testate) or ~$155.50 (intestate), plus publication costs. Fees vary by county; verify with local Probate Division clerk.

    Petition for Letters Testamentary/AdministrationOriginal willCertified death certificates × 4–6Filing fee: varies by county
  3. 3

    Clerk publishes Notice of Letters — 4 consecutive weeks Starts 6-month creditor period

    After letters are issued, the Probate Division clerk arranges publication of Notice of Letters (also called Notice to Creditors) for 4 consecutive weeks in a qualifying newspaper in the county. For independent administration, the notice states that the PR "may administer the estate independently" (RSMo § 473.783). Publication costs typically run $150–$200. The 6-month creditor period begins from first publication. Within 5 days of first publication, the PR must mail/serve notice on all known creditors.

    Notice of Letters (4-week publication)Mailed to known creditors within 5 days
  4. 4

    File inventory within 30 days Missouri's strictest deadline

    Within 30 days of appointment (the shortest inventory deadline in this guide series), file a complete inventory of all estate assets with the Probate Division clerk (RSMo § 473.233). List all probate assets with date-of-death values — personal property, real property (that doesn't pass by TOD deed), business interests, financial accounts. The court may grant extensions. The inventory is a public document and establishes the fee base for statutory PR and attorney compensation. Get professional appraisals for real estate, businesses, and any valuable personal property.

    Inventory (RSMo § 473.233)Deadline: 30 days from appointmentFiled with Probate Division Clerk
  5. 5

    Administer estate — collect assets, pay debts and taxes, address spousal claims

    Collect and secure all estate assets. Pay valid creditor claims after the 6-month creditor period, in statutory priority order (RSMo § 473.397). File the decedent's final Missouri income tax return (Form MO-1040) and federal return (Form 1040). No Missouri estate tax return is required. Address the surviving spouse's statutory rights: exempt property (§ 474.250), family allowance (§ 474.260), and homestead allowance (§ 474.290 — capped at $15,000). The spouse may also elect against the will: 1/2 of estate if no lineal descendants, 1/3 if there are lineal descendants.

  6. 6

    Distribute estate and file Statement of Account Earliest: 6 months 10 days from first pub.

    After the 6-month creditor period expires (and all claims, taxes, and expenses are resolved), distribute remaining assets per the will or Missouri intestacy. In independent administration, file a Statement of Account and Petition for Distribution/Discharge with the Probate Division (RSMo § 473.843). The statement details all receipts, disbursements, and proposed distributions. In independent administration, the earliest possible filing date is 6 months and 10 days after first publication of notice. For supervised administration, a detailed Final Settlement is filed and court approval is required before distribution.

    Statement of Account (independent)OR Final Settlement (supervised)Petition for DistributionReceipts from all distributees

8 Timeline & costs

ScenarioTimelineKey driver
Spousal Refusal of Letters (small estate)4–8 weeksCourt petition + court order; no creditor period
Small estate affidavit (≤$40K, personal property)1–3 months30-day wait + publication if value >$15K
Independent administration — simple estate8–12 months6-month creditor period (4-week publication) + 30-day inventory + closing
Jackson County or St. Louis courts9–14 monthsHigher volume; court scheduling delays
Supervised administration10–16+ monthsCourt approval requirements; annual accountings
Contested will or PR dispute12–36+ monthsEvidentiary hearings; potential appeal
Cost itemTypical amountNotes
Court filing fee (testate)~$190.50 (Jackson Co.)Varies by county; verify locally
Court filing fee (intestate)~$155.50 (Jackson Co.)Varies by county
Publication costs~$150–$2004 consecutive weeks; varies by newspaper
Small estate affidavit fee~$55 (base fee)Plus publication if value >$15K
PR statutory fee (minimum)5%→2.5% sliding scale$100K estate: ~$3,300; $300K estate: ~$8,050; $500K estate: ~$11,625
Attorney statutory fee (minimum)Same scale as PRBoth earn independently — combined fees double the individual amounts
MO estate/inheritance tax$0Missouri has neither state estate tax nor inheritance tax
Surety bond premium0.5%–1% annuallyUnless waived by will or all beneficiaries

9 Key Missouri probate forms

Missouri probate forms are available from each county's Probate Division clerk and from the Missouri Courts website at courts.mo.gov. Large circuits like Jackson County (Kansas City) and the Circuit Court of the City of St. Louis publish detailed Probate Procedures Manuals with local forms. Attorneys must e-file through Missouri's Case.net system. Self-represented litigants may file in paper, though some counties require attorneys even for small estates.

Petition for Letters Testamentary (testate)
Opens estate with will

Filed to admit the will and appoint the personal representative for a testate estate. Must be filed within 1 year of death (or 6 months from first publication of notice if letters already issued). Include original will, certified death certificate, PR information, and list of heirs and devisees. For independent administration, the petition must include the will's authorization or written consents of all heirs/devisees. Filing fee: ~$190.50 in Jackson County; varies by county.

Petition for Letters of Administration (intestate)
Opens estate without will

Filed to appoint a personal representative for an intestate estate (no will). Priority for appointment: surviving spouse first, then adult children, parents, siblings, and other heirs. Filing fee: ~$155.50 in Jackson County. Court will identify heirs and their intestate shares per RSMo Chapter 474. Attorney required for all full administrations.

Small Estate Affidavit — RSMo § 473.097
Estate ≤$40K · 30-day wait · Covers real estate

Filed with the Probate Division clerk when estate (net of liens) is $40,000 or less, 30 days after death. Bond required. If estate value exceeds $15,000, the Clerk publishes 2-week creditor notice. Can cover real estate — affidavit recorded with Recorder of Deeds establishes title. Some large counties (St. Louis, Jackson) require attorneys even for small estates. Base fee ~$55 plus publication costs if required.

Application for Refusal of Letters — RSMo § 473.090
Spousal bypass · No probate opened

Petitioned by the surviving spouse (or unmarried minor children) when the estate is ≤ the exempt property and support allowance. Court refuses to grant letters entirely — no probate estate is opened. Order recorded with Recorder of Deeds establishes title to real property. Available at any time. No statutory dollar cap, but local judges vary (St. Louis County typically limits to ~$24,000). Probate Division clerk may assist with forms per RSMo § 473.091.

Consent to Independent Administration
All heirs must sign

Required when the will does not authorize independent administration but all heirs and devisees consent. Each interested person must sign separately — no joint consents. Filed with the petition or shortly after. Without the will's authorization or unanimous consents, supervised administration is the default. Once all consents are filed, the notice to creditors should state that the PR "may administer the estate independently."

Notice of Letters (Notice to Creditors)
4-week publication · Starts 6-month period

Published for 4 consecutive weeks in a qualifying newspaper in the county by the Probate Division clerk after letters are issued. The 6-month creditor period runs from first publication. The PR must also mail notice to known creditors within 5 days of first publication. For independent administration, the notice states the PR "may administer independently." Publication costs: ~$150–$200 depending on county newspaper.

Inventory — RSMo § 473.233
30-day deadline — strictest in series

Filed within 30 days of appointment (extensions available by court order). Lists all probate assets — personal property, real property subject to probate, and proceeds of any property already sold. Values as of date of death. This inventory establishes the fee base for statutory PR and attorney compensation. Proper professional appraisals for real estate and business interests are critical, as the inventory value directly determines mandatory minimum fees.

Statement of Account / Final Settlement
Closes estate · Earliest: 6 mo. 10 days

Independent administration: Statement of Account filed as soon as 6 months and 10 days after first publication of notice. Details all receipts, disbursements, and proposed distribution; no formal court approval required before distribution. Supervised administration: Final Settlement filed with detailed accounting; court reviews and approves before any distribution can occur. Both require receipts from all distributees.

View all Missouri probate forms by county →

10 Missouri probate courts — all 115 jurisdictions

Missouri has 114 counties plus the City of St. Louis, which is an independent city not part of any county — making 115 total probate jurisdictions. Each has a Probate Division of the Circuit Court. Red-bordered = major urban circuits with detailed local rules and higher volume. File in the county where the decedent was domiciled. Jackson County (Kansas City) and St. Louis City have the most detailed local Probate Procedures Manuals — consult them before filing.

Showing all 115 Missouri jurisdictions

11 Missouri probate — frequently asked questions

RSMo § 473.787 requires personal representatives to hire a licensed attorney for both independent and supervised administration. The rationale is that a personal representative acts as a fiduciary on behalf of other parties — heirs, beneficiaries, and creditors — who have interests in the estate. Missouri treats this representative capacity as requiring legal expertise that a layperson cannot typically provide. The practical effect is that Missouri probate always involves at least one licensed attorney on the estate's side, adding cost but also providing a professional check on the process. The narrow exception is the small estate affidavit (≤$40,000) and the Spousal Refusal of Letters, where the simplified procedures may be handled without an attorney in some counties. However, high-volume counties like Jackson County and St. Louis typically require attorneys even for these simplified procedures. Budget for both the PR's statutory minimum fee and the attorney's statutory minimum fee — both calculated on the same RSMo § 473.153 schedule and earned independently.
Missouri RSMo § 473.153 sets a statutory minimum fee schedule that applies independently to both the personal representative and the attorney. The schedule is: 5% on the first $5,000; 4% on the next $20,000; 3% on the next $75,000; 2.75% on the next $300,000; and 2.5% on amounts over $400,000. These are minimum fees — the court can approve higher compensation for extraordinary services (complex litigation, selling difficult assets, tax issues). The fee base is the value of personal property administered plus proceeds of real property sold under court order. Assets that pass outside probate (TOD deeds, beneficiary designations, joint tenancy property) are excluded from the fee base. The personal representative may choose to waive their fee — this is relatively common when the PR is also the primary beneficiary and wants to maximize the estate. The attorney's statutory minimum fee is typically not waivable without court approval, though many attorneys negotiate flat fee arrangements that may differ from the statutory schedule. On a $300,000 estate: minimum PR fee ≈ $8,050; minimum attorney fee ≈ $8,050; combined minimum ≈ $16,100.
Missouri's Refusal of Letters under RSMo § 473.090 allows the Probate Division to refuse to open a probate estate entirely — meaning no personal representative is appointed and no administration occurs — when the estate is small enough to be covered by the surviving spouse's statutory exempt property and support allowances. The surviving spouse petitions the court with information about the estate assets; the court, in its discretion, may issue an order refusing to grant letters. That order can then be recorded with the Recorder of Deeds to establish title to real property. RSMo § 473.090 does not specify a maximum dollar amount, which creates flexibility but also variability: judges in St. Louis County typically limit Refusal of Letters to estates around $24,000 in value, while other counties may be more liberal. Unlike the small estate affidavit (which requires ≤$40,000 net value and a bond), the Refusal of Letters is available at any time after death, has no strict dollar cap in the statute, and does not require a waiting period. The Probate Division clerk is permitted to assist with the forms under RSMo § 473.091 — this assistance itself does not constitute practicing law. This procedure is unique to Missouri and not found in any other state in this guide series.
No to both. Missouri eliminated its state estate tax when the federal credit for state death taxes was phased out in the early 2000s, and Missouri never reinstated a separate state estate tax. Missouri has also never imposed a state inheritance tax. Only the federal estate tax applies to Missouri estates, and only for estates exceeding approximately $15 million per individual in 2026. This makes Missouri significantly more favorable than neighbors: Illinois imposes a state estate tax on estates above $4 million; Minnesota imposes one above $3 million; Kansas had an estate tax until 2010. For Missouri residents — particularly those with large farms, business interests, or accumulated real estate — the complete absence of state death taxes is a meaningful advantage. The only death-related tax planning required for most Missouri estates is the federal estate tax for large estates, which the $15 million 2026 federal exemption places beyond the reach of the vast majority of Missouri families.
Missouri's 4-consecutive-week publication requirement under RSMo § 473.033 is longer than most states. For comparison: Indiana requires 2 weeks; Massachusetts does not require publication at all (only advisable); Colorado requires 3 weeks; Minnesota requires 2 weeks; Tennessee requires 2 weeks. Missouri's rationale is to provide maximum notice to creditors who may not be personally known to the personal representative but who have claims against the estate — ensuring that the 6-month claim period has been adequately publicized before creditors are barred. The additional weeks add publication cost (approximately $150–$200 total) and slightly delay the start of the 6-month creditor period. For practical planning purposes, the earliest an independent Missouri estate can close is 6 months and 10 days after the first publication of the Notice of Letters — which itself follows appointment of the PR. Combined with time to obtain letters, a simple independent administration in Missouri has a practical minimum of about 8 months from death to closing.
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