1 Overview — what makes Nevada probate different
Nevada probate is governed by NRS Chapters 132–156, accessible in full at the Nevada Legislature's NRS database (leg.state.nv.us). The District Court in each of Nevada's 17 counties (and Carson City, an independent city with its own District Court) exercises probate jurisdiction. SB 404, signed in 2025 and effective October 1, 2025, dramatically reshaped Nevada's four probate tracks. Five features set Nevada apart.
First: SB 404 raised all thresholds (effective October 1, 2025). The Affidavit of Entitlement threshold for surviving spouses rose from $100,000 to $150,000. The Set Aside Without Administration threshold rose from $100,000 to $150,000. Summary Administration now covers estates up to $500,000 (up from $300,000). Only estates over $500,000 require full General Administration. This is the most significant revision to Nevada's probate threshold structure in decades, and it was specifically designed to address Nevada's high housing costs — single-family homes in Clark County (Las Vegas) and Washoe County (Reno) frequently appraise at $400,000–$500,000, pushing estates into General Administration under the old thresholds.
Second: Community property with a double step-up basis. Nevada is one of nine community property states. All property acquired by either spouse during the marriage is equally owned by both spouses. The surviving spouse's half of community property passes automatically at death — it is not part of the probate estate. Only the decedent's half is subject to probate (unless held as community property with right of survivorship, which passes entirely to the survivor). More importantly, at the death of the first spouse, both halves of community property receive a stepped-up cost basis to date-of-death fair market value under federal tax law — not just the decedent's half. This can eliminate large capital gains tax liabilities on appreciated property when the surviving spouse later sells.
Third: Electronic wills (NRS 133.085). Nevada was one of the first states in the country to authorize fully electronic wills in 2001 and has continued refining its law. An electronic will must be maintained with a qualified custodian, meet specific authentication requirements, and be executed in a qualified electronic manner. This is cutting-edge — most states still require ink signatures on paper.
Fourth: No state taxes of any kind. Nevada has no state income tax, no state estate tax, and no state inheritance tax. This makes Nevada administration exceptionally straightforward compared to states like Kentucky (inheritance tax) or Oregon (estate tax). Nevada Medicaid estate recovery applies, but is limited to the probate estate.
Fifth: Statutory fee schedule for both attorneys AND personal representatives (NRS 150.060). Nevada is one of the few states that publishes a statutory fee schedule that applies to both the personal representative and the estate attorney — a percentage-based schedule tied to the gross estate inventory value. Most states regulate PR fees by statute but leave attorney fees to agreement; Nevada regulates both.
Nevada probate at a glance
| Topic | Nevada rule | Authority |
|---|---|---|
| Governing law | NRS Chapters 132–156; full NRS at leg.state.nv.us | NRS 132.010 et seq. |
| Probate court | District Court in each of 17 counties + Carson City. File in county of decedent's domicile. Nevada courts directory at nvcourts.gov | NRS 132.116 |
| Will must be filed | Within 30 days of learning of the death — shorter than most states (NRS 136.050) | NRS 136.050 |
| Affidavit of Entitlement (general) | Personal property only (no real estate); gross estate ≤ $25,000 (motor vehicles excluded from calculation); 40-day wait; notarized; 14-day notice to co-equal beneficiaries required; no court | NRS 146.080 (as amended by SB 404, eff. Oct. 1, 2025) |
| Affidavit of Entitlement (surviving spouse) | Personal property only; gross estate ≤ $150,000 (raised by SB 404); 40-day wait; notarized; no court | NRS 146.080 (SB 404) |
| Set Aside Without Administration | Real and personal property; gross estate ≤ $150,000 after encumbrances (raised from $100,000 by SB 404); court petition; 30-day wait; if surviving spouse or minor children exist, court MUST set aside to them (may override creditors) | NRS 146.070 (SB 404) |
| Summary Administration | Formal probate but streamlined; gross estate $150,001–$500,000 (raised from $300,000 by SB 404); 60-day creditor period; no newspaper publication required (unless party unknown); typical timeline 6–12 months | NRS Chapter 145 (SB 404) |
| General Administration | Full probate; gross estate over $500,000 (SB 404); 90-day creditor period from first publication; newspaper publication required; typical timeline 9–18 months | NRS Chapters 140–152 |
| Community property | Surviving spouse's ½ passes automatically (not probate estate); decedent's ½ is subject to probate; both halves receive full stepped-up basis at death under federal tax law | NRS 123.220; IRC §1014(b)(6) |
| CP with right of survivorship | Entire community property passes to surviving spouse at death — no probate; recorded agreement or deed required | NRS 111.064; 132.080 |
| Electronic wills | Valid — must meet NRS 133.085 requirements: electronic signature, electronic witnesses, maintained by qualified custodian | NRS 133.085 |
| Holographic wills | Valid — entirely in testator's handwriting; signed; no witnesses required (NRS 133.090) | NRS 133.090 |
| TOD deed (beneficiary deed) | Available — recorded during owner's lifetime; revocable; transfers real property at death without probate | NRS 111.655 et seq. |
| Homestead vests at death | If recorded during marriage, homestead vests absolutely in surviving spouse at death; bypasses probate entirely | NRS 146.050 |
| Creditor period | 90 days from first publication (General); 60 days (Summary); known creditors given direct notice have 30 days from mailing date | NRS 147.040; 145.060 |
| Statutory fee schedule | NRS 150.060 sets percentage-based fees for BOTH personal representative and estate attorney: 4% on first $15,000; 3% on next $85,000; 2% on next $900,000; 1% on next $9M; 0.5% above $15M (based on gross inventory value) | NRS 150.060 |
| Independent Administration | Available (NRS 143.300 et seq.) — PR can sell property and pay claims without prior court approval if authorized in initial petition; must still file final accounting | NRS 143.300 et seq. |
| NV estate tax | None | — |
| NV inheritance tax | None | — |
| NV income tax | None | — |
| Medicaid estate recovery | Yes — but limited to probate estate. Assets with beneficiary designations, joint tenancy, TOD deeds, or in living trusts are not subject to recovery. | NRS 422.29344 |
2 Nevada's four probate tracks — which one applies?
SB 404 (effective October 1, 2025) reshaped Nevada's four tracks. The right track depends on estate size (gross value after deducting encumbrances), whether there is a surviving spouse, and whether real property is involved. Use the path finder below to identify your track.
Nevada Probate Path Finder
Answer three questions to find which of Nevada's four tracks applies to your estate — updated for SB 404 (Oct. 1, 2025)
1 · Is there a surviving spouse?
| Track | Value limit (SB 404) | Real property? | Court? | Creditor period | Newspaper? |
|---|---|---|---|---|---|
| Affidavit of Entitlement (general) | ≤ $25,000 personal property | No (excluded) | No court required | None | No |
| Affidavit of Entitlement (surviving spouse) | ≤ $150,000 personal property | No (excluded) | No court required | None | No |
| Set Aside Without Administration | ≤ $150,000 (real + personal, after liens) | Yes | Court petition required | Shortened — court discretion | No (usually) |
| Summary Administration | $150,001 – $500,000 (after encumbrances) | Yes | Full probate case | 60 days | No (unless unknown party) |
| General Administration | > $500,000 | Yes | Full probate case | 90 days from publication | Yes — required |
3 Community property & the double step-up basis advantage
Nevada is one of nine community property states. Community property is any property acquired by either spouse during the marriage (excluding gifts, inheritances, and separately-owned premarital property). Under NRS 123.220, each spouse owns an equal undivided one-half interest in all community property. This has profound implications for probate and capital gains taxation.
What passes through probate: Only the decedent's one-half share of community property is subject to probate (or testamentary disposition). The surviving spouse already owns the other half — it never was part of the decedent's estate. This typically halves the probate estate for married couples compared to the nominal value of all shared assets.
Community property with right of survivorship: Couples can go further. Under NRS 111.064 and 132.080, community property can be expressly titled as "community property with right of survivorship." When this is done, the entire asset passes to the surviving spouse at death — not just the decedent's half — without probate. This works like joint tenancy but preserves the community property tax advantages (including the double step-up basis).
Community Property Double Step-Up Basis Calculator
Compare Nevada (community property — full double step-up on both halves) vs. a common-law state (only decedent's half steps up) · 20% federal capital gains rate assumed
Full double step-up on BOTH halves
Only decedent's ½ steps up at death
4 Nevada formal probate — step by step (Summary and General Administration)
- 1
File will within 30 days of learning of death 30-day deadline — shorter than most states
Anyone possessing a decedent's will must file it with the clerk of the District Court within 30 days of learning of the death — NRS 136.050. This is shorter than most states' 30–90 day windows and should be done immediately. The will can be filed even if no probate is opened. Failure to file is a criminal offense in Nevada. File with the District Court in the county where the decedent was domiciled. Use the Nevada court directory at nvcourts.gov to locate the correct court.
Original will (file within 30 days of learning of death)Certified death certificates × 6 - 2
File petition; select summary or general administration; request Independent Administration if desired NRS 143.300 — request in initial petition
File a Petition for Probate with the District Court. The petition must specify whether Summary Administration (estate ≤$500,000 after encumbrances) or General Administration (>$500,000) is sought. Crucially, if you want Independent Administration authority (NRS 143.300 et seq.), this must be requested in the initial petition — the court must grant it at the outset. Independent Administration allows the PR to sell real and personal property, borrow money secured by estate assets, and pay creditor claims without prior court approval at each step, significantly reducing cost and timeline. The court admits the will (if self-proving under NRS 133.050, no witness testimony needed), appoints the PR, and issues Letters Testamentary or Letters of Administration.
Petition for Probate of WillLetters Testamentary / Letters of Administration (order 6–8 certified copies)Request for Independent Administration authority (if desired) - 3
Notice to creditors; creditor period begins — 90 days (general) or 60 days (summary) Newspaper required for General Administration
For General Administration, publish Notice to Creditors in a newspaper of general circulation in the county once per week for four consecutive weeks (NRS 147.040). The 90-day creditor period begins from the date of first publication. For Summary Administration, newspaper publication is not required unless the identity or address of an interested party is unknown; the 60-day creditor period begins from issuance of Letters (NRS 145.060). For both tracks, known creditors must be given direct written notice; those directly noticed have 30 days from mailing (or the published deadline, whichever is later) to file claims.
Notice to Creditors (published 4 consecutive weeks — General Administration)Direct notice to all known creditors - 4
File inventory within 60 days of appointment 60-day deadline — NRS 141.020
Within 60 days of appointment, the PR must file a complete inventory and appraisement of all estate assets with the District Court (NRS 141.020). This lists all probate assets with date-of-death fair market values. Remember: only assets in the decedent's sole name with no beneficiary designation count as probate assets. Community property is typically listed only to the extent of the decedent's one-half share. Professional appraisals required for real estate, business interests, and other assets of uncertain value. The inventory value is the basis for the NRS 150.060 statutory fee calculation for both the PR and estate attorney.
Inventory and Appraisement (filed within 60 days)Professional appraisals for real estate and business interests - 5
Pay debts; administer estate; no Nevada tax filings required No state income tax · No estate tax · No inheritance tax
After the creditor period, pay valid claims in statutory priority order (NRS 147.195): (1) funeral expenses, (2) administration costs, (3) family allowance, (4) debts given preference under federal law, (5) medical expenses of last illness, (6) debts given preference under NRS, (7) all other debts. Nevada requires no state income tax return, no state estate tax return, and no state inheritance tax return — a significant simplification compared to states like Kentucky or Oregon. File the decedent's final federal income tax return (Form 1040) and, if the estate exceeds $13.99 million, federal estate tax return (Form 706). Notify Nevada Medicaid if the decedent received benefits after age 55.
- 6
Petition for final distribution; obtain court order; close estate Final accounting required
File a Petition for Final Distribution with the District Court showing all estate transactions. A final accounting must accompany the petition (NRS 150.010). Notice of the petition must be given to all interested parties. The court reviews the accounting and petition, hears any objections, and enters an order approving the distribution and closing the estate. Distribute assets to beneficiaries per the will or Nevada intestacy laws. Obtain receipts from all beneficiaries. File receipts with the court to close the case. Even under Independent Administration, a final accounting and court approval of the final distribution are required.
Petition for Final DistributionFinal Accounting (NRS 150.010)Receipts from all beneficiaries
5 Nevada wills — attested, holographic & electronic
| Will type | Valid in Nevada? | Requirements |
|---|---|---|
| Attested (witnessed) will | Yes — standard form | Testator's signature (or signature at their direction) + two attesting witnesses who sign in the testator's presence. NRS 133.040. Self-proving affidavit (NRS 133.050) with notary — allows will to be admitted without witness testimony. |
| Holographic will | Yes — valid | Entirely in testator's handwriting; signed; no witnesses required. NRS 133.090. More difficult to admit; frequently challenged; handwriting must be proven. A properly witnessed will is always preferable. |
| Electronic will | Yes — unique to Nevada | Valid under NRS 133.085. Must be: (a) signed with electronic signature; (b) attested by two electronic witnesses in the testator's presence; (c) created and stored in an approved electronic format; (d) maintained by a qualified custodian (NRS 133.320). Nevada pioneered this in 2001 and has continued refining the requirements. |
Nevada intestate succession (NRS Chapter 134)
| Surviving family | Who inherits the probate estate |
|---|---|
| Spouse only (no children, no relatives) | Surviving spouse inherits entire probate estate (NRS 134.040) |
| Spouse + children (all children of the marriage) | Surviving spouse: all community property decedent's share + separate property depends on whether children are also the spouse's. In Nevada's community property framework, surviving spouse already owns their ½ of all community property. (NRS 134.040) |
| No surviving spouse; children survive | Children inherit equally (descendants of deceased child take per stirpes) |
| No spouse, no children; parents survive | Parents inherit equally; if only one parent, that parent takes all |
| Priority for administrator (SB 404 update) | Spouse → children → parents → grandchildren (new — SB 404 moved grandchildren ahead of siblings) → siblings → other kindred → public administrator (NRS 139.040 as amended by SB 404) |
Top Nevada probate avoidance tools
| Tool | What it covers | How it works |
|---|---|---|
| Revocable living trust | Real estate, bank accounts, investments, business interests — virtually any asset | Transfer assets into trust during lifetime. PR not needed; trustee distributes per trust terms at death. Most powerful and flexible Nevada probate avoidance tool. |
| Community property with right of survivorship | All community property — real estate, bank accounts, investments | Title as "community property with right of survivorship." Entire asset passes to survivor at death; preserves double step-up basis. NRS 111.064. |
| TOD deed / Beneficiary deed | Nevada real property | Recorded at county recorder during owner's lifetime; revocable; beneficiary records affidavit of survivorship + death certificate after death. NRS 111.655 et seq. Available at Nevada SOS (nvsos.gov) |
| Homestead declaration | Primary residence (up to $605,000 equity) | If recorded during marriage, vests absolutely in surviving spouse at death without probate (NRS 146.050). Exempt from most creditor claims. |
| POD / TOD designations | Bank accounts, investment accounts, securities | Payable-on-death (POD) or transfer-on-death (TOD) designations allow financial accounts to pass directly to named beneficiaries without probate. NRS 111.700 et seq. |
| Life insurance / retirement accounts | Policy proceeds / retirement account balances | Pass to named beneficiaries outside probate at death, regardless of estate size. Keep beneficiary designations current. |
6 Nevada statutory fee schedule & costs
Nevada is one of the few states with a statutory fee schedule that applies to both the personal representative AND the estate attorney (NRS 150.060). These fees are based on the gross value of the estate inventory — not net value. The fee schedule is:
| Estate inventory value | Statutory percentage | Cumulative fee |
|---|---|---|
| First $15,000 | 4% | $600 |
| Next $85,000 ($15K–$100K) | 3% | $3,150 cumulative |
| Next $900,000 ($100K–$1M) | 2% | $21,150 cumulative |
| Next $9,000,000 ($1M–$10M) | 1% | $111,150 cumulative |
| Above $15,000,000 | 0.5% | As computed |
Each party (PR and attorney) receives these fees separately — a $500,000 estate generates approximately $10,650 in fees for the PR and another $10,650 for the attorney. Additional compensation for extraordinary services may be approved by the court. Attorneys and clients may agree to alternative fee arrangements. Source: NRS 150.060 (full text at leg.state.nv.us).
| Cost / Timeline item | Affidavit | Set Aside | Summary Admin | General Admin |
|---|---|---|---|---|
| Timeline | 40+ days | Weeks–2 months | 6–12 months | 9–18+ months |
| Court filing fees | None | ~$300–$500 | ~$400–$600 | ~$400–$600 |
| Creditor period | None | Shortened | 60 days | 90 days |
| Newspaper required | No | Usually no | No (unless unknown party) | Yes (4 weeks) |
| NV estate/inheritance tax | $0 — no Nevada estate, inheritance, or income tax | |||
7 Key Nevada probate forms & resources
Nevada's primary self-help resources are the Nevada Self-Help Center at nvcourts.gov/self-help/ and the Civil Law Self-Help Center at civillawselfhelpcenter.org (Clark County, operated by Legal Aid Center of Southern Nevada). The full Nevada Revised Statutes database is at leg.state.nv.us. The State Bar of Nevada Lawyer Referral Service at nvbar.org provides attorney referrals.
Filed with the District Court in the county where the decedent was domiciled. Attach the will (which must already have been filed within 30 days of learning of death, NRS 136.050). The petition requests admission of the will, appointment of the executor, and specifies the administration track (Summary or General). Request Independent Administration authority here if desired — it cannot be added later without a new petition. The court issues Letters Testamentary. Contact the Nevada court directory for your county's specific form versions.
Nevada's out-of-court affidavit for small personal property estates. Signed under penalty of perjury and notarized at least 40 days after death. Must state that no petition for appointment of PR is pending, that all funeral expenses and debts have been paid or provided for, and that the claimant is entitled to the property. Provide 14-day written notice to any co-equal beneficiaries before signing. Real property excluded. Filing a false affidavit is a felony in Nevada. The surviving spouse can use the $150,000 limit (as amended by SB 404). Clark County's Civil Law Self-Help Center provides detailed instructions and forms.
Court petition for estates (real and personal property combined) with gross value ≤$150,000 after deducting encumbrances/liens (raised from $100,000 by SB 404, eff. Oct. 1, 2025). Filed with District Court at least 30 days after death. If there is a surviving spouse or minor children, the court MUST set aside the estate to them — creditors may be paid at court's discretion but surviving family takes priority. If no surviving spouse or minor children, creditors are paid first, then remaining assets to heirs. The court enters an order directing transfer of assets without appointment of a personal representative. Much faster than full probate. The full NRS 146.070 text is at leg.state.nv.us.
Nevada's TOD (Transfer-on-Death) deed, also called a "deed upon death" or "beneficiary deed," allows real property to transfer to named beneficiaries at death without probate. The deed must be recorded at the county recorder during the owner's lifetime. It is revocable and can be revoked or changed at any time. At death, the beneficiary records an affidavit of survivorship and a certified death certificate — no court, no Letters, no creditor period for that property. Multiple beneficiaries can be named; contingent beneficiaries can also be named. See NRS 111.655 et seq. at leg.state.nv.us for full requirements. The county recorder's office in your county handles recording.
Filed within 60 days of the PR's appointment. Lists all probate assets (assets in the decedent's sole name with no beneficiary designation) with date-of-death fair market values. Community property: list only the decedent's one-half share. The total inventory value determines the NRS 150.060 statutory fee computation for both the PR and the attorney. Professional appraisals required for real estate, business interests, vehicles, jewelry, collectibles, and other assets of uncertain value. Nevada courts take the inventory seriously — an understated inventory is a serious fiduciary issue. See NRS 141.020 at leg.state.nv.us.
Community property with right of survivorship (CPWROS) can be established by: (a) expressly titling assets as "community property with right of survivorship" (NRS 111.064; 115.060); or (b) recording a CPWROS deed for real estate at the county recorder. At the death of either spouse, the entire asset passes to the surviving spouse without probate — and both halves receive a full stepped-up basis under IRC §1014(b)(6), potentially eliminating capital gains tax on the entire appreciation. Unlike joint tenancy (which loses community property treatment and the double step-up), CPWROS preserves both the survivorship benefit and the tax advantage. A Nevada estate planning attorney can properly structure CPWROS arrangements. NV Bar lawyer referral: nvbar.org.
8 Nevada's 17 counties + Carson City — District Courts
Nevada has 17 counties plus Carson City, which is an independent city that functions as a county for judicial purposes. Each has a District Court with probate jurisdiction. File in the county where the decedent was domiciled at death. Clark County (Las Vegas, Henderson, North Las Vegas) handles by far the most probate volume — the Clark County District Court is one of the busiest probate courts in the western United States. Washoe County (Reno, Sparks) is second. Use the Nevada Courts directory at nvcourts.gov for contact information. Clark County's Civil Law Self-Help Center (civillawselfhelpcenter.org) is an outstanding free resource for unrepresented families.
Showing all 17 Nevada counties + Carson City