How Does Estate Planning Work in Arizona?

Probate on a $500,000 estate in Arizona costs an estimated $27,670A.R.S. §§ 14-3719, 14-3721 (reasonable compensation; court review of reasonableness)Verified Sep 8, 2026View source and takes 4 months to 6 months for a simple estate, with attorney fees of typically 2.2%A.R.S. §§ 14-3719, 14-3721 (reasonable compensation; court review of reasonableness)Verified Sep 8, 2026View source to 3.5%A.R.S. §§ 14-3719, 14-3721 (reasonable compensation; court review of reasonableness)Verified Sep 8, 2026View source of the estate. Estates under $200,000A.R.S. § 14-3971Verified Sep 8, 2026View source can use a small-estate procedure instead.

A simple estate in Arizona typically takes 4 months to 6 months through probate, and an average estate 6 months to 9 months; a contested one runs longer. The creditor claim period of 4 monthsA.R.S. § 14-3801Verified Sep 8, 2026View source is the floor. A funded revocable trust avoids probate entirely.

Arizona has adopted the Uniform Trust CodeA.R.S. § 14-10101 et seq. (Title 14, Chapter 11)Verified Oct 17, 2026View source and does not require witnesses for trust executionA.R.S. § 14-10101 et seq. (Title 14, Chapter 11)Verified Oct 17, 2026View source. Notarization is not required for validityA.R.S. § 14-10101 et seq. (Title 14, Chapter 11)Verified Oct 17, 2026View source, though many financial institutions require notarized trust documents. The successor trustee can publish Arizona's optional creditor notice to shorten the claim window to 4 monthsA.R.S. § 14-6103(A) (trustee "may notify" known creditors and "may publish notice"), § 14-6103(D) (no trustee liability for giving or failing to give notice): an optional procedure, not a duty. Once notice is given, § 14-6103(B) bars claims not presented within the time in the notice: four months after first publication under § 14-3801(A), or for a creditor given actual notice the later of that or sixty days after mailing under § 14-3801(B). Without notice, trust property answers for claims only to the extent the probate estate is inadequate (§ 14-10505(A)(3)) through a proceeding commenced within two years after death (§ 14-6102(G)).Verified Oct 17, 2026View source; without it, the settlor's creditors have up to 24 monthsA.R.S. § 14-6103(A) (trustee "may notify" known creditors and "may publish notice"), § 14-6103(D) (no trustee liability for giving or failing to give notice): an optional procedure, not a duty. Once notice is given, § 14-6103(B) bars claims not presented within the time in the notice: four months after first publication under § 14-3801(A), or for a creditor given actual notice the later of that or sixty days after mailing under § 14-3801(B). Without notice, trust property answers for claims only to the extent the probate estate is inadequate (§ 14-10505(A)(3)) through a proceeding commenced within two years after death (§ 14-6102(G)).Verified Oct 17, 2026View source to bring a claim.

A healthcare power of attorney in Arizona requires 1 witness or notarizationARS § 36-3224Verified Oct 15, 2026View source to be valid. A financial power of attorney requires 1 witness and notarizationA.R.S. § 14-5501 through § 14-5506; A.R.S. §§ 14-13109, 14-13110 (RUFADAA)Verified Sep 18, 2026View source. A financial power of attorney is not durable by default; it must include durability language to survive incapacityA.R.S. § 14-5501 through § 14-5506; A.R.S. §§ 14-13109, 14-13110 (RUFADAA)Verified Sep 18, 2026View source.

In Arizona, the executor files an inventory of the estate's assets within 90 daysA.R.S. §§ 14-3706, 14-3707, 14-3708Verified Sep 15, 2026View source of appointment. A revocable trust skips the court-supervised inventory, so a trustee distributes without filing one.

In Arizona, divorce automatically revokes a beneficiary designation that names a former spouseA.R.S. § 14-2804Verified Sep 15, 2026View source on the covered accounts, so the asset does not pass to the ex-spouse unless the designation is renewed after the divorce.

Forms for Planning and Settling an Estate in Arizona

Free Arizona forms for planning an estate or settling one: a will, trust, powers of attorney, TOD deed, and the probate forms an executor files.

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Digital Assets Recovery Letter

Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.

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Petition for Probate and Letters

In Arizona, the petition asks the Superior Court to appoint the personal representative, whose authority is proved by Letters of Appointment of Personal Representative; an informal (registrar) track is availableA.R.S. § 14-3301Verified Sep 8, 2026View source.

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Notice to Creditors

In Arizona, the notice to creditors is published for 3A.R.S. §§ 14-3801, 14-3803, 14-3804, 14-3805, 14-3806Verified Oct 18, 2026View source weeks in a local newspaper, and creditors have 4 monthsA.R.S. § 14-3801Verified Sep 8, 2026View source from first publication to present claims.

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Renunciation of Executor

In Arizona, a person named as personal representative may renounce the right to serveA.R.S. § 14-3203(C), (E)Verified Sep 22, 2026View source before anyone is appointed.

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Small Estate Affidavit

In Arizona, the Collection of Personal Property by AffidavitA.R.S. § 14-3971Verified Sep 8, 2026View source covers estates with personal property of $200,000A.R.S. § 14-3971Verified Sep 8, 2026View source or less, 30 daysA.R.S. § 14-3971Verified Sep 8, 2026View source after death, presented directly to the bank or other holder, not filed with a court.

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Estate Inventory

In Arizona, the personal representative files the estate inventory within 90 daysA.R.S. §§ 14-3706, 14-3707, 14-3708Verified Sep 15, 2026View source of appointment.

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Estate Closing

In Arizona, the personal representative is discharged automatically once the statutory period runsA.R.S. §§ 14-3933(B), 14-3935Verified Sep 15, 2026View source, and a final accounting is required.

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Letter of Instruction

Prepare the letter a bank or insurer requests during estate settlement, addressed to its claims department.

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Tools for Planning and Settling an Estate in Arizona

Free calculators and checklists for planning or settling an estate in Arizona: will and trust costs, probate, executor pay, and inheritance taxes.

How Much Are Estate & Inheritance Taxes?

Arizona levies no estate or inheritance taxNo state estate or inheritance tax. Arizona's estate and generation-skipping tax (A.R.S. Title 42, Chapter 4) was repealed outright by Laws 2006, Ch. 262, § 3 (S.B. 1170), retroactive to taxable years beginning after Dec. 31, 2005 — Title 42 has no Chapter 4 today. Arizona imposes no inheritance or gift tax (ADOR Publication 900).Verified Sep 15, 2026View source; only the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.

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What Taxes Apply to My Inheritance?

Arizona imposes no inheritance or estate taxNo state estate or inheritance tax. Arizona's estate and generation-skipping tax (A.R.S. Title 42, Chapter 4) was repealed outright by Laws 2006, Ch. 262, § 3 (S.B. 1170), retroactive to taxable years beginning after Dec. 31, 2005 — Title 42 has no Chapter 4 today. Arizona imposes no inheritance or gift tax (ADOR Publication 900).Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 4 months to 6 months for a simple estate.

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How Does Step-Up in Basis Work?

Inherited assets in Arizona take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces state tax on the 75% of long-term gain left after a 25% exclusion, only for assets acquired after December 31, 2011A.R.S. § 43-1022(22)(c)Verified Sep 15, 2026View source.

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When Do I Have to Withdraw an Inherited IRA?

See which federal withdrawal rules apply to an inherited IRA, Roth IRA, or employer plan, the deadline year, and the missed-withdrawal tax.

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How Much Does Probate Cost?

Probate on a $500,000 estate in Arizona costs an estimated $27,670A.R.S. §§ 14-3719, 14-3721 (reasonable compensation; court review of reasonableness)Verified Sep 8, 2026View source. Attorney fees run 2.2%A.R.S. §§ 14-3719, 14-3721 (reasonable compensation; court review of reasonableness)Verified Sep 8, 2026View source to 3.5%A.R.S. §§ 14-3719, 14-3721 (reasonable compensation; court review of reasonableness)Verified Sep 8, 2026View source of the estate under a reasonable-compensation standard.

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Who Inherits Without a Will?

Without a will in Arizona, a surviving spouse takes the entire estateA.R.S. § 14-2102Verified Sep 10, 2026View source when every child of either spouse is a child of both, and descendants divide what passes to them per capita at each generationA.R.S. § 14-2106Verified Sep 10, 2026View source.

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How Many Death Certificates Do I Need?

In Arizona, certified death certificates come from the Arizona Department of Health Services - Bureau of Vital RecordsArizona Department of Health Services - Bureau of Vital RecordsVerified Oct 15, 2026View source; the first copy costs $20Arizona Department of Health Services - Bureau of Vital RecordsVerified Oct 15, 2026View source.

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Do I Need Probate?

In Arizona, estates with personal property of $200,000A.R.S. § 14-3971Verified Sep 8, 2026View source or less skip probate with the Collection of Personal Property by AffidavitA.R.S. § 14-3971Verified Sep 8, 2026View source, 30 daysA.R.S. § 14-3971Verified Sep 8, 2026View source after death.

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Arizona Estate Planning Resources

In-depth guides covering Arizona probate laws, trust requirements, and estate planning strategies.