1 Overview — what makes Virginia probate different
Virginia probate is governed by Title 64.2 of the Code of Virginia. Four features set it apart from every other state in this guide series.
First: The Commissioner of Accounts. Virginia is the only state in the country where a court-appointed attorney — operating in private practice but with judicial authority — reviews every estate inventory and accounting, hears creditor disputes, and approves executor compensation. The Commissioner is not the judge; they are a local attorney appointed by the Circuit Court to handle the day-to-day supervision of estates. Every jurisdiction has one (larger jurisdictions may have a deputy as well). When you file your inventory four months after qualification, it goes to the Commissioner. When you file your first accounting 16 months after qualification, it goes to the Commissioner. The Commissioner charges fees for these reviews — another Virginia-specific cost.
Second: The dual jurisdiction structure. Virginia has 95 counties and 38 independent cities — each with its own Circuit Court. Unlike most states where cities are part of surrounding counties, Virginia's independent cities (Alexandria, Richmond, Virginia Beach, Chesapeake, Norfolk, and 33 others) operate as completely separate jurisdictions. A decedent who lived in the City of Falls Church files in the Falls Church Circuit Court, not the Fairfax County Circuit Court, even though Falls Church is geographically surrounded by Fairfax County. This matters enormously for knowing where to file.
Third: The Certificate of Qualification — Virginia's name for what most states call Letters Testamentary. The Circuit Court Clerk issues it after the executor takes an oath and posts bond. This certificate authorizes the executor to act. Fourth: The probate tax — $1.00 per $1,000 of estate value (state), plus up to $0.33 per $1,000 (local). Paid at qualification. Most states have filing fees; Virginia charges a percentage-based tax.
Virginia probate at a glance
| Topic | Virginia rule | Authority |
|---|---|---|
| Governing law | Code of Virginia, Title 64.2 | Va. Code § 64.2-100 et seq. |
| Probate venue | Circuit Court Clerk's office in county or independent city of decedent's domicile | Va. Code § 64.2-443 |
| Independent cities | 38 independent cities each have their own Circuit Court (separate from surrounding county) | Va. Const. Art. VII §1 |
| Certificate of Qualification | Virginia's equivalent of Letters Testamentary; issued by Circuit Court Clerk after executor qualifies | Va. Code § 64.2-520.2 |
| Commissioner of Accounts | Court-appointed attorney who reviews inventories, accountings, creditor claims; unique to Virginia | Va. Code § 64.2-1200 |
| Inventory deadline | 4 months from qualification; filed with Commissioner of Accounts | Va. Code § 64.2-1300 |
| First accounting deadline | 16 months from qualification; annually thereafter if estate remains open | Va. Code § 64.2-1305 |
| Notice to heirs deadline | 30 days from qualification; affidavit of notice filed within 4 months | Va. Code § 64.2-508 |
| Small estate affidavit | Personal property ≤ $75,000; 60-day wait after death; all successors sign | Va. Code § 64.2-601 |
| Single-institution small asset | Individual asset ≤ $35,000; 60-day wait; no affidavit required | Va. Code § 64.2-602 |
| Probate tax — state | $1.00 per $1,000 of estate value; applies to estates over $15,000 | Va. Code § 58.1-1711 |
| Probate tax — local | Up to $0.33 per $1,000 (⅓ of state tax); set by each locality | Va. Code § 58.1-3821 |
| Bond requirement | Required unless will waives it; typically 1.5× estate personal property value | Va. Code § 64.2-1425 |
| Executor compensation | Reasonable compensation, not to exceed 5% of assets handled; approved by Commissioner | Va. Code § 64.2-1208 |
| Holographic wills | Valid — must be entirely in testator's handwriting and signed; 2 disinterested witnesses required at probate | Va. Code § 64.2-403 |
| Transfer-on-Death deed | Available — transfers real property at death outside probate | Va. Code § 64.2-628 |
| State estate tax | None | — |
| State inheritance tax | None | — |
2 Virginia's dual-oversight system — Clerk + Commissioner
Virginia distributes estate oversight between two distinct officials: the Circuit Court Clerk (an elected official who handles qualification and the opening of the estate) and the Commissioner of Accounts (a court-appointed attorney who supervises administration through inventories and accountings). Understanding which office handles what — and when — is the key to navigating Virginia probate efficiently.
The Commissioner of Accounts — Virginia's unique institution
Exists in no other state · Court-appointed attorney · Reviews every inventory and accounting
3 Independent cities — Virginia's unique jurisdiction structure
Virginia is the only state with true independent cities — municipalities that are legally and administratively separate from any county. A Virginia resident who lives within an independent city files their estate in that city's Circuit Court, not the Circuit Court of the surrounding county. This is counterintuitive for anyone familiar with how other states work.
Virginia has 95 counties and 38 independent cities, creating approximately 133 separate probate jurisdictions. The independent cities range from large (Virginia Beach, Chesapeake, Norfolk, Alexandria, Richmond) to very small (Colonial Heights, Emporia, Galax, Norton). A decedent who lived in the City of Fairfax files in the Fairfax City Circuit Court — not the Fairfax County Circuit Court — even though the two share essentially the same geographic area.
4 The Virginia probate tax — $1 per $1,000
Virginia charges a state probate tax at qualification under Va. Code § 58.1-1711. The rate is $1.00 per $1,000 of estate value on estates exceeding $15,000. Localities may add up to $0.33 per $1,000 (one-third of the state tax). This tax is paid to the Circuit Court Clerk when you qualify — before you receive the Certificate of Qualification. Estates valued at $15,000 or less are exempt.
Virginia probate tax calculator — Va. Code § 58.1-1711
$1.00/$1,000 state + up to $0.33/$1,000 local · Paid at qualification
5 Qualification — the critical first step
Qualification is Virginia's term for the process by which the executor formally receives authority to act. No executor has any legal power to collect assets, open estate bank accounts, access financial records, or conduct estate business until they have qualified before the Circuit Court Clerk. Qualification is a mandatory, in-person appointment at the Clerk's office.
What happens at qualification: the executor appears in person; takes an oath to faithfully administer the estate; posts a surety bond (unless the will waives bond or the estate meets certain small-value exemptions); and receives the Certificate of Qualification. The Clerk also collects the probate tax and records the will (if any) and List of Heirs. This typically takes about 10 minutes if all paperwork is prepared in advance.
What to bring to qualification
| Item | Details |
|---|---|
| Original will | The original document. If self-proving (notarized affidavit attached), no witnesses needed. If not self-proving, at least one witness must appear or provide a sworn statement. |
| Certified death certificate | At least 2–3 certified copies (not photocopies). Each institution typically requires its own certified copy. |
| Probate Information Form (CC-1650) | Standard form with decedent's information. Available from the Clerk's office and vacourts.gov. Complete in advance to save time. |
| Estimated estate value | Needed to calculate the probate tax owed at qualification. You do not need exact values — an estimate is accepted. You can supplement with a more precise inventory later. |
| List of heirs (CC-1614) | Names and addresses of all heirs and beneficiaries. Filed with the Clerk and recorded. |
| Surety bond | Required in most cases. Amount set by the Clerk — typically 1.5× to 2× the personal property value. Will can waive the bond requirement for named executors. |
| Photo ID | Government-issued; required in most jurisdictions. |
| Payment for probate tax + fees | Cash, check, or credit card (varies by jurisdiction). $1/$1,000 state + local + recording fees. |
Certificate of Qualification — Virginia's Letters Testamentary
After qualifying, the Clerk issues the Certificate of Qualification — the document that proves the executor's authority to act. Virginia's Certificate of Qualification serves the same function as Letters Testamentary in other states. Banks, brokerages, title companies, DMV, and government agencies will all ask for this document before dealing with the estate. Order at least 8–10 certified copies when qualifying; each institution typically requires its own.
6 Small estates — Virginia's two affidavit paths
Virginia provides two separate simplified procedures for small estates, both available after a 60-day waiting period from the date of death. These paths avoid full administration and the Commissioner of Accounts oversight process entirely.
| Procedure | Threshold | How it works | Timeline |
|---|---|---|---|
| Small Estate Affidavit Va. Code § 64.2-601 | Personal property ≤ $75,000 | All successors sign a sworn affidavit presented to the institution holding the asset. No personal representative appointed. No Commissioner involvement. No qualification required. Will must be recorded if it exists. | Days to weeks after 60-day wait |
| Single-Institution Transfer Va. Code § 64.2-602 | Individual asset ≤ $35,000 | No affidavit required — the institution holding the asset can release it to a successor without any court filing, after 60 days from death and no pending PR appointment. Each asset is evaluated separately. | Days to weeks after 60-day wait |
7 Full administration — step by step
For estates requiring full administration, Virginia's process is structured around two parallel tracks — the Clerk track (qualification and initial filings) and the Commissioner track (inventory and accountings). Both must be completed for the estate to close.
- 1
Record the will and qualify as executor In-person at Circuit Court Clerk
Schedule a qualification appointment with the Circuit Court Clerk in the city or county of the decedent's domicile. Bring all required documents. Pay the probate tax ($1/$1,000 state + local) and recording fees. Take the oath of office. Post the surety bond (unless waived). Receive the Certificate of Qualification and multiple certified copies. From this moment, deadlines begin running.
CC-1650 (Probate Information Form)Original willCertified death certificates × 3–5CC-1614 (List of Heirs) - 2
Notify all heirs and beneficiaries within 30 days 30-day notice deadline
Within 30 days of qualification, mail written notice of probate and qualification to all heirs at law and named beneficiaries (Va. Code § 64.2-508). This notice informs them of their right to receive copies of the inventory, accountings, and other filings. File an Affidavit of Notice (Form CC-1617) with the Circuit Court Clerk within 4 months of qualification confirming that notice was given. Even if you cannot locate an heir, the affidavit must still be filed.
Written notice — mailed to all heirsCC-1617 (Affidavit of Notice) — filed within 4 months - 3
Gather and manage estate assets; notify creditors
Collect all probate assets using the Certificate of Qualification. Open an estate bank account. Notify known creditors in writing. If there are significant debts or disputes, consider petitioning for a Debts and Demands Hearing before the Commissioner of Accounts (Va. Code § 64.2-1211), which gives creditors a formal opportunity to file claims and sets a binding resolution. The creditor claim period is approximately 6 months from the Debts and Demands notice.
- 4
File Inventory with Commissioner of Accounts — 4-month deadline Hard 4-month deadline
Within 4 months of qualification, file a complete inventory of all estate assets (real and personal property) with the Commissioner of Accounts, using that Commissioner's required format. Include fair market values as of the date of death. The Commissioner reviews the inventory within 21 days of receiving it. If correct, the Commissioner files it with the Circuit Court. If deficient, the Commissioner contacts you for corrections. Late inventories create complications — calendar this immediately on qualification day.
Inventory (format set by local Commissioner)Commissioner's review feeDeadline: 4 months from qualification - 5
Administer estate — pay debts, file taxes, manage property
Pay valid debts in statutory priority order: funeral expenses, estate administration costs, taxes, and then other creditors. File the decedent's final Virginia income tax return (Form 760) and federal return. Virginia has no estate tax return to file. If the estate generates income, file an estate fiduciary income tax return (VA Form 770; federal Form 1041). Executor compensation — up to 5% of assets handled — is paid from estate funds and approved by the Commissioner.
- 6
File first accounting with Commissioner — 16-month deadline 16-month deadline
Within 16 months of qualification, file the first annual account with the Commissioner of Accounts (Form CC-1680 or Commissioner's preferred format). The account details all receipts, all disbursements, and the proposed distribution of remaining assets. The Commissioner reviews every transaction, requires supporting receipts and bank statements, and files a report with the Circuit Court. If the estate is not yet ready to close, additional accountings are due every 16 months until it is.
First Account (CC-1680 or Commissioner format)Supporting receipts and bank statementsDeadline: 16 months from qualification - 7
Distribute assets and file final account or simplified statement
After all debts are paid, taxes filed, and accountings approved, distribute assets to beneficiaries per the will or Virginia intestacy laws. For real property, record a deed in the county or city where the property is located. Obtain beneficiary receipts. For simpler estates where all beneficiaries agree, file a Statement in Lieu of Settlement of Account (CC-1681) — a simplified alternative to the full accounting that the Commissioner accepts in appropriate circumstances.
CC-1680 (Final Account) or CC-1681 (Statement in Lieu)Beneficiary receiptsDeeds recorded in county/city of property location
8 Timeline & costs
| Scenario | Timeline | Key driver |
|---|---|---|
| Single asset ≤ $35K (Va. Code § 64.2-602) | 60 days + days | 60-day wait; then institution releases without affidavit |
| Small estate affidavit (personal property ≤ $75K) | 60 days + weeks | 60-day wait; affidavit presented to institutions |
| Full administration — simple, cooperative estate | 12–18 months | 4-month inventory + 16-month accounting + Commissioner review |
| Full admin — real estate sale + creditor Debts & Demands | 14–20 months | Property sale + Commissioner hearing + accounting review |
| Fairfax, Arlington, Chesterfield, Loudoun (high volume) | 14–20 months | High volume; longer Commissioner review queues |
| Contested will or removal of executor | 2–4+ years | Circuit Court judge litigation |
| Cost item | Typical amount | Notes |
|---|---|---|
| State probate tax | $1.00 per $1,000 | On estates over $15,000; paid at qualification |
| Local probate tax | Up to $0.33 per $1,000 | One-third of state tax; varies by locality |
| Clerk recording fees | ~$50–$150 | Will recording, list of heirs, affidavit of notice |
| Surety bond premium | 0.3%–0.5% annually | Bond typically 1.5–2× personal property; waive in will |
| Commissioner of Accounts fees | Varies by jurisdiction | Fee schedules set by each Circuit Court; paid from estate |
| Executor compensation | Up to 5% of assets handled | Approved by Commissioner; may be waived by family executors |
| Attorney fees | $2,000–$12,000+ | No statutory schedule; hourly or flat; varies by complexity |
9 Real estate in Virginia probate
How real estate typically passes in Virginia
Virginia's handling of estate real estate has a distinctive feature most executors don't expect: when a will directs that real property go to a named beneficiary (a devised interest), the property passes directly to that beneficiary by operation of law at death — without the executor needing to take possession of or actively transfer it. The executor's role is to record the will and arrange for the deed to be updated, but the property is considered to have passed immediately at death. This is different from states where the executor must formally convey real estate as part of the estate's assets.
However, if the will directs the executor to sell the real estate (a power of sale), or if creditor claims require selling real estate to raise funds, the executor has authority to sell the property and must account for the proceeds in the inventory and accounting.
Transfer-on-Death deeds — avoiding probate for real estate
Virginia allows Transfer-on-Death (TOD) deeds under Va. Code § 64.2-628. A TOD deed recorded during the owner's lifetime names a beneficiary who receives the real property automatically at death — outside of probate entirely. Unlike many states that have adopted TOD deeds only recently, Virginia has had them for several years and they are well-established in estate planning. The beneficiary records an affidavit of survivorship and the death certificate with the Circuit Court Clerk where the property is located; no probate administration is needed for the property. TOD deeds are revocable during the owner's lifetime.
10 Key Virginia probate forms — the CC series
Virginia uses standardized CC (Circuit Court) forms for probate, available from every Circuit Court Clerk's office and at vacourts.gov. Some forms vary slightly by jurisdiction — always confirm with your local Clerk. Commissioner of Accounts forms vary by jurisdiction and are obtained from that Commissioner's office.
Provides the Circuit Court Clerk with basic information about the decedent and the estate. Complete before your appointment to save time. Required to initiate the qualification process. Available from the Clerk's office and vacourts.gov.
Lists all heirs at law and beneficiaries with their addresses. Recorded with the Circuit Court at qualification. Required by statute and becomes part of the public record. Critical for providing the 30-day notice and filing the Affidavit of Notice (CC-1617).
Issued by the Circuit Court Clerk after qualification. Virginia's equivalent of Letters Testamentary. Authorizes the executor to act on behalf of the estate. Banks, brokerages, and title companies require certified copies. Order 8–10 at qualification.
Filed with the Circuit Court Clerk within 4 months of qualification. Certifies that written notice was mailed to all heirs and beneficiaries within 30 days. Must be filed even if an heir cannot be located. One of the most commonly missed early deadlines.
Filed with the Commissioner of Accounts within 4 months of qualification. Lists all estate assets with date-of-death fair market values. Format and exact requirements vary by Commissioner — contact your local Commissioner of Accounts office for their specific requirements.
Filed with the Commissioner of Accounts within 16 months of qualification. Comprehensive accounting of all receipts, disbursements, and proposed distributions. The Commissioner reviews with supporting receipts and bank statements. Additional accounts due every 16 months if estate remains open.
Alternative to a full accounting for simpler estates where all beneficiaries agree. The executor certifies that all debts are paid and remaining assets have been distributed per the will or intestacy. The Commissioner accepts this in appropriate circumstances in lieu of a detailed formal account.
Used when personal property is $75,000 or less and 60 days have passed since death. All successors sign and present to the institution holding the asset. No personal representative appointment. No Commissioner involvement. Available from the Circuit Court Clerk's office.
11 Virginia Circuit Courts — all 133 jurisdictions
Virginia has 95 counties and 38 independent cities, each with its own Circuit Court for probate. File in the jurisdiction where the decedent was domiciled at death. For residents of an independent city, file in that city's Circuit Court — not the surrounding county's court. Use the search below to find your jurisdiction.
Showing all 133 Virginia Circuit Court jurisdictions