1 Overview — what makes Rhode Island probate different
Rhode Island probate is governed by Title 33 of the Rhode Island General Laws (Probate Practice and Procedure), accessible at the Justia mirror of RIGL Title 33 and through the official Rhode Island Legislature statute database. Standard probate forms are available at the Rhode Island Secretary of State's probate forms page at sos.ri.gov. Five features set Rhode Island sharply apart.
First: 39 independent municipal probate courts — the most decentralized system in the country. Rhode Island has no county government for probate purposes. Every city and town operates its own Probate Court under RIGL 8-9. The probate judge and court clerk in most municipalities are elected, not appointed. Executors file in the municipality where the decedent last lived. Full-time courts like Providence (fifth floor of City Hall) hold regular hearing dates. Smaller towns may hold sessions only once or twice per month. Forms, filing fees, bond requirements, and local procedures differ by municipality. This decentralized structure requires executors to understand their specific local court's practices — one of the more complex procedural landscapes of any state.
Second: Statutory lien on ALL Rhode Island real estate and securities at death — Form RI-706 required for every estate. This is the most operationally critical feature of Rhode Island probate and the one that most surprises families. At the moment of death, a statutory lien automatically attaches to every piece of real property and every interest in Rhode Island securities that the decedent owned. This lien cannot be discharged until Form RI-706 is filed with the Rhode Island Division of Taxation and the Division issues a Form T-77 (for real property) or Form T-79 (for securities). Without the lien discharge, title to the property cannot be transferred or the property cannot be sold. Critically: Form RI-706 is required for EVERY estate of a Rhode Island decedent (for deaths on or after January 1, 2015, as of the January 2022 rule change) — even estates that owe zero estate tax. You cannot simply skip this step because you think the estate is small enough to avoid tax.
Third: Rhode Island estate tax — $1,838,056 exemption in 2026, non-portable, rates 0.8%–16%. Rhode Island is one of only about 12 states (plus DC) with a state estate tax. Its exemption of approximately $1,838,056 for 2026 (inflation-adjusted annually) is among the lowest state estate tax exemptions in the country. The federal exemption is ~$15M; Rhode Island's threshold is only $1.838M. This means many estates that are well below the federal threshold face a Rhode Island estate tax. Critically: Rhode Island's estate tax is NOT portable between spouses. Unlike the federal estate tax (where the unused exemption of the first spouse to die can be transferred to the surviving spouse), Rhode Island's exemption cannot be ported. A married couple cannot use both of their $1.838M exemptions through simple planning — they must use credit shelter trusts or other structural tools.
Fourth: No Transfer-on-Death (TOD) deed for real property. Unlike most neighboring states (Connecticut has TOD deeds; Massachusetts recently added them; New Hampshire and Vermont have them), Rhode Island has NOT adopted a Transfer-on-Death deed for real estate. This is a significant limitation for RI estate planning. The primary way to keep real property out of probate in Rhode Island is through a revocable living trust, or by holding title in joint tenancy with right of survivorship.
Fifth: Surviving spouse gets only a life estate in intestate real property (with an option to petition for up to $150,000 outright). Similar to Delaware's rule, a surviving Rhode Island spouse does not automatically receive outright ownership of the decedent's real estate under intestacy when children survive. The spouse receives a life estate — the right to use the property and collect income for their lifetime. However, Rhode Island adds a twist: the spouse may petition the probate court within 6 months of first publication of the notice of the administrator's appointment to receive up to $150,000 in real estate in fee (outright ownership), if the estate has sufficient funds and this can be done without prejudicing creditors.
Rhode Island probate at a glance
| Topic | Rhode Island rule | Authority |
|---|---|---|
| Governing law | RIGL Title 33; Title 33 on Justia; official forms at sos.ri.gov | RIGL § 33-1-1 et seq. |
| Probate forum | Municipal Probate Court in each of 39 cities and towns — file in decedent's last municipality of residence; NOT county court; each court has its own forms, fees, and schedule | RIGL § 8-9-1 et seq. |
| Form RI-706 | Required for ALL Rhode Island estates (for deaths on or after Jan. 1, 2015, as of Jan. 2022 rule); discharges statutory lien on RI real estate (T-77) and securities (T-79); due 9 months from death; 6-month extension available | RIGL § 44-22; tax.ri.gov |
| Rhode Island estate tax | $1,838,056 exemption (2026, inflation-adjusted annually); rates 0.8%–16%; NOT portable between spouses; credit shelter trusts required for married couples to double exemption | RIGL § 44-22-1 et seq.; tax.ri.gov |
| No RI inheritance tax | Rhode Island has no inheritance tax | — |
| No RI gift tax | Rhode Island has no gift tax — gifts during lifetime reduce taxable estate without RI gift tax consequences | — |
| Probate filing fee | 1% of personal property value; $30 minimum; $1,500 maximum; paid to the municipal probate court | RIGL § 33-22-10 |
| Voluntary administrator (small estate) | Personal property ≤ $15,000; no real property; clerk issues certification without hearing; $30 filing fee + $5 certification fee; no attorney required | RIGL § 33-24-1 et seq. |
| Creditor period | 6 months from first publication of notice — minimum timeline for full estate closure | RIGL § 33-13-1 |
| Spousal intestate right — real property | Life estate in all intestate real property (regardless of whether children survive); with option to petition for up to $150,000 in fee within 6 months of first publication | RIGL § 33-1-5; § 33-1-6; § 33-1-10 |
| Spousal intestate right — personal property (no children) | $50,000 outright + ½ of remaining personal property | RIGL § 33-1-10 |
| Spousal intestate right — personal property (with children) | ½ of all personal property outright | RIGL § 33-1-10 |
| Elective share | 1/3 of the estate — surviving spouse may elect within 6 months of the first appointment of a PR | RIGL § 33-28-1 et seq. |
| Exempt family property | Surviving spouse/minor children keep furniture, household effects/supplies, wearing apparel — exempt from creditor claims; pass directly without going through executor's control | RIGL § 33-10-1 |
| No TOD deed | Rhode Island has NOT adopted Transfer-on-Death deeds for real property. Use revocable living trust or joint tenancy to avoid probate for real estate. | — |
| Holographic wills | Valid in Rhode Island — entirely in testator's handwriting, signed by testator; no witnesses required at execution | RIGL § 33-5-5 |
| Will contest — loser pays | Unsuccessful will contest challenger may lose entire inheritance AND be required to pay the estate's legal defense costs | RIGL § 33-7-13 |
| Survivorship period | 120 hours (5 days) to inherit | RIGL § 33-1-13 |
| Tenancy by the entirety | Available for married couples — protects property from individual creditors; passes automatically to surviving spouse at death | RIGL § 34-3-4 |
2 Rhode Island estate tax & the Form RI-706 lien — every estate
Rhode Island's estate tax is one of the most consequential features of RI estate planning and one of the least-understood by families. Two distinct issues arise: (1) whether the estate owes estate tax (only estates above ~$1.838M); and (2) whether Form RI-706 must be filed (EVERY estate, always). These are separate questions. The lien discharge requirement applies regardless of taxability.
Rhode Island Estate Tax & Lien Checker
RIGL § 44-22 · $1,838,056 exemption (2026) · Form RI-706 required for ALL estates · tax.ri.gov
Rhode Island estate tax rate schedule (2026)
| Taxable estate (over exemption) | Rate on excess | Example: $500K over exemption |
|---|---|---|
| $0 – $1,000,000 over exemption | 0.8% – 8.0% (progressive) | Varies — approximately $40,000–$80,000 |
| $1,000,000 – $3,000,000 over exemption | Up to ~14% | Varies |
| $3,000,000+ over exemption | Up to 16% | Top marginal rate |
| Non-taxable (below $1,838,056) | $0 estate tax owed | STILL must file RI-706 for lien discharge |
Note: Rhode Island's estate tax uses a graduated rate structure applied to the entire taxable amount above the exemption. The precise computation requires use of official RI-706 worksheets available at tax.ri.gov. Rates are from the official Rhode Island Division of Taxation rate schedule at RIGL § 44-22-1.1.
3 Intestate succession — spousal life estate & the $150K petition option
Rhode Island's intestate spousal rights follow a distinctive two-part structure that differs from most states. The surviving spouse always receives a life estate in intestate real property — but has an option to petition for outright ownership of up to $150,000 in real estate within 6 months of first publication.
| Family situation | Spouse's real property right | Spouse's personal property right | Children's share |
|---|---|---|---|
| Spouse + children (all joint) | Life estate in all intestate real property (can petition within 6 months for up to $150K in fee) | ½ of all personal property outright | ½ of personal property + remainder in real property after spouse's life estate |
| Spouse + children (blended) | Life estate in all intestate real property (same $150K petition option) | ½ of all personal property outright | ½ of personal property + remainder in real property |
| Spouse + no children, no other relatives | All real property outright (in fee) | All personal property outright | — |
| Spouse + no children, but other relatives (parents, siblings, etc.) | Life estate in real property (same $150K petition option within 6 months) | $50,000 outright + ½ of remaining personal property | Parents/siblings share residual |
| $150K petition option | Within 6 months of first publication of notice, the surviving spouse may petition the court to receive up to $150,000 of intestate real estate in fee (outright) rather than as a life estate, over and above any encumbrances — but only if sufficient funds exist and this won't prejudice creditors. If real estate is a single parcel worth over $150K that can't be split, the court may instead award the spouse up to $150K in cash. (RIGL § 33-1-6) | ||
4 Rhode Island probate — step by step
- 1
Identify the municipality; file with the correct local probate court 39 courts — file where decedent LIVED, not owned property
Determine the city or town where the decedent was domiciled (lived) at the time of death — this is the Probate Court where you must file. (If the decedent was not a Rhode Island resident, file in the city/town where RI real estate is located.) Each of Rhode Island's 39 municipalities has its own Probate Court. Contact the court directly to obtain their local forms, fee schedule, and hearing schedule. Major courts like Providence operate full-time; smaller towns may hold probate sessions only once or twice a month. Standard RI probate forms (Form PC-1.5 and others) are available at the Rhode Island Secretary of State's probate forms page at sos.ri.gov. Contact the Providence Probate Court at providenceri.gov ((401) 421-7740) as an example of a full-service court.
Petition for Probate (Form PC-1.5 or local form)Original will (testate)Certified death certificates × 6 - 2
Pay probate filing fee; court appoints PR; issues Letters Filing fee: 1% of personal property ($30 min / $1,500 max)
Pay the filing fee (1% of personal property value, $30 minimum, $1,500 maximum). A court hearing is typically scheduled to admit the will to probate and appoint the personal representative (executor or administrator). The court issues Letters Testamentary or Letters of Administration. Bond is generally required unless waived by the will and all interested parties. Order 6–8 certified copies of Letters. Note: if this is not a small municipality probate session, check when the next available hearing date is — some towns schedule hearings only monthly.
Letters Testamentary or Letters of AdministrationBond (unless waived) - 3
Publish Notice to Creditors; 6-month creditor period begins 6 months from first publication
Publish Notice to Creditors in a newspaper of general circulation in the municipality. Mail direct notice to all known creditors and beneficiaries. The 6-month creditor period runs from the date of first publication (RIGL § 33-13-1). The estate cannot be closed until after this 6-month window expires. For estates with RI real estate: remember that the Form RI-706 must also be filed and the lien discharged before any real property can be transferred or sold — these are parallel but separate processes.
Published Notice to CreditorsDirect notice mailed to known creditors - 4
File Form RI-706 within 9 months — lien on RI real estate ALL estates must file — even zero-tax estates
File Form RI-706 with the Rhode Island Division of Taxation within 9 months of the decedent's date of death (6-month extension available by request). Even if the estate owes no RI estate tax — because the gross estate is below $1,838,056 — Form RI-706 must still be filed to discharge the statutory lien on RI real property and securities. After filing, the Division of Taxation issues: Form T-77 (discharge of lien on real property) and/or Form T-79 (discharge of lien on RI securities). Without these discharge forms, title companies will not close a sale of inherited RI property. File early — do not wait until the probate estate is closed to initiate the RI-706 process. Access RI-706 and related forms at tax.ri.gov/forms.
Form RI-706 (filed with RI Division of Taxation, not the Probate Court)Form T-77 (real estate lien discharge)Form T-79 (securities lien discharge) - 5
Pay valid creditor claims; address spousal rights; file decedent's tax returns 6-month creditor period · Spousal petition within 6 months
After the 6-month creditor period, review and pay valid claims in statutory priority order. If the surviving spouse wishes to exercise the $150,000 real estate petition option (RIGL § 33-1-6), they must petition the Probate Court within 6 months of the first publication of the administrator's notice. If they want to take against the will (elective share of 1/3), the election must be filed within 6 months of the first appointment of the PR (RIGL § 33-28-1). File the decedent's final federal and Rhode Island income tax returns. File any fiduciary income tax returns for the estate if estate income was earned.
- 6
File final account; distribute assets; close estate with probate court Court approves final account; issues closing order
File a Final Account with the Probate Court documenting all receipts, disbursements, and proposed distributions. Attach proof that the RI-706 lien has been discharged for any real property in the estate. After court approval, distribute assets to beneficiaries; obtain receipts. The court issues a closing order formally closing the estate. Rhode Island estates typically close 10–14 months from death for routine cases. Contested matters or complex RI estate tax situations can extend significantly longer.
Final AccountProof of RI-706 lien discharge (T-77, T-79)Receipts from all beneficiaries
5 No TOD deeds in Rhode Island — how to avoid probate for real estate
| Strategy | Avoids RI probate for real estate? | Notes |
|---|---|---|
| Revocable living trust | Yes — primary strategy in RI | Transfer deed into trust during lifetime. Trust assets pass to beneficiaries per trust terms without probate. Still need Form RI-706 lien discharge for real property if RI estate tax issues exist. |
| Joint tenancy with right of survivorship | Yes — for surviving co-owner | Surviving joint tenant takes automatically at death. File survivorship affidavit and death certificate with city/town recorder. Does not avoid probate for later deaths. |
| Tenancy by the entirety (married couples) | Yes — for surviving spouse | Rhode Island recognizes tenancy by the entirety for married couples. Passes automatically to surviving spouse. Also protects from individual creditors of either spouse. |
| Transfer-on-Death deed | NOT available in Rhode Island | Rhode Island has not adopted TOD deeds for real property. Cannot be done. |
| No planning (sole ownership) | No — requires probate | Real property held solely in decedent's name requires RI probate. Form RI-706 lien discharge also required before sale. |
6 Key Rhode Island probate forms & resources
Standard Rhode Island probate forms are available at the Rhode Island Secretary of State's probate forms page at sos.ri.gov. The full RIGL Title 33 is on the Rhode Island Legislature website and mirrored at Justia. Form RI-706 and estate tax resources are at the RI Division of Taxation at tax.ri.gov. Attorney referrals: Rhode Island Bar Association at ribar.com. Free legal help: Rhode Island Legal Services at lawhelp.org/ri.
Filed with the Probate Court in the city or town where the decedent was domiciled. Standard Form PC-1.5 is available at sos.ri.gov, but some municipalities require their own local form — call the court first. Include the original will and death certificate. Filing fee: 1% of the personal property value ($30 min, $1,500 max). A hearing is typically held to admit the will and appoint the personal representative. Providence Probate Court: 401-421-7740, 5th floor City Hall. Each of Rhode Island's 39 municipal courts has its own contact information and schedule.
Rhode Island's small estate procedure for personal property estates of $15,000 or less with no real property. Filed with the municipal probate court clerk. Filing fee: $30; certification fee: $5. The probate judge reviews the application; if no hearing is required, the clerk issues a Certification of Appointment of Voluntary Administrator. The voluntary administrator can then collect assets, pay debts, and distribute the balance. No hearing required unless the judge orders one. Full statute at RI Legislature website (RIGL § 33-24-1). Note: RI-706 may still be required if there are any RI real estate interests (even if the personal estate is small).
Required for every estate of a Rhode Island decedent (dying on or after January 1, 2015) regardless of size or taxability. The statutory lien on all RI real estate and securities cannot be discharged without filing. Modeled after IRS Form 706. Non-taxable estates complete a simplified version. Taxable estates (above $1,838,056 in 2026) owe RI estate tax at rates 0.8%–16%. Due 9 months from date of death; 6-month extension available. After filing, request Form T-77 (real estate lien discharge) or Form T-79 (securities lien discharge). File with the Rhode Island Division of Taxation — estate tax forms at tax.ri.gov. Note: this form is filed with the Division of Taxation, NOT with the Probate Court.
After filing Form RI-706, request Form T-77 (Discharge of Estate Tax Lien on Real Property) and/or Form T-79 (Discharge of Estate Tax Lien on Securities). These discharge certificates are required by title companies before they will insure a sale of inherited RI real estate, and by brokerage firms and transfer agents before they will transfer RI securities. Without T-77 or T-79, inherited property is essentially unsaleable or untransferrable. These forms are issued by the Rhode Island Division of Taxation, not by the Probate Court. See tax.ri.gov estate tax for the process and tax.ri.gov forms page for the request forms.
A surviving spouse who is dissatisfied with what the will provides may elect to take 1/3 of the estate under RIGL § 33-28-1 et seq. The election must be filed with the Probate Court within 6 months of the first appointment of the personal representative. This right cannot be waived without a valid prenuptial or postnuptial agreement. The elective share is calculated after debts are paid. A Rhode Island estate attorney can analyze whether the elective share is more favorable than the will provisions in a specific situation. Contact the RI Bar lawyer referral at ribar.com.
Filed with the municipal Probate Court after the 6-month creditor period and resolution of all claims and taxes. Documents all receipts, disbursements, and proposed distribution. The court sets a hearing date, provides notice to all interested parties, and approves the account. Include proof that Form RI-706 has been filed and T-77/T-79 lien discharges obtained for any RI real property and securities. After court approval, the personal representative distributes assets, obtains receipts from all distributees, and the estate is formally closed. Forms from the RI Secretary of State at sos.ri.gov.
7 All 39 Rhode Island municipal probate courts
Rhode Island has 39 cities and towns, each with its own Probate Court. File in the municipality where the decedent was domiciled at death. For non-residents owning RI real estate, file in the municipality where the real estate is located. Providence is the largest court by volume, operating full time. Cranston, Warwick, and North Providence are other high-volume courts. Many smaller communities hold probate sessions only monthly — check local scheduling before missing a hearing date. Standard probate forms are available at the RI Secretary of State at sos.ri.gov, but many municipalities have their own forms — call ahead. The Rhode Island Bar Association's lawyer referral service at ribar.com can connect you with a local probate attorney.
Showing all 39 Rhode Island municipalities