Arizona Resources for Executors

Arizona operates under community property law, one of only nine states to do so. Most assets acquired during marriage belong equally to both spouses regardless of whose name is on the title or who earned the income. This fundamental difference from common law states shapes every aspect of estate planning here, from how property passes at death to what a surviving spouse automatically inherits.

If you die without a will in Arizona, your heirs must survive you by at least 120 hoursA.R.S. § 14-2104(A)Verified Sep 10, 2026View source to inherit anything. This "survival period" exists to prevent property from passing through multiple estates in quick succession when family members die close together in time, such as in an accident. Arizona uses "per capita at each generation" distribution when dividing assets among descendants. This modern approach ensures that grandchildren whose parent predeceased you share equally with other grandchildren, rather than splitting only their parent's portion.

Smaller estates can use a simplified affidavit process that avoids full probate—up to $200,000A.R.S. § 14-3971Verified Sep 8, 2026View source for personal property or $300,000A.R.S. § 14-3971Verified Sep 8, 2026View source for real property. These thresholds are relatively generous compared to other states, potentially saving families significant time and legal fees.

Arizona does not impose a state estate tax or inheritance tax, which means estates are only subject to the federal estate tax (currently exempting the first $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source per person, or $30,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source for married couples using portability). This is a meaningful advantage over the states that layer their own death taxes on top of the federal system.

Arizona provides a statutory homestead exemption protecting up to $437,600 in home equity from creditors. While not as strong as the constitutional protections in states like Texas or Florida, this still provides meaningful protection for the family home. Executors must publish a notice to creditors, who then have 4 monthsA.R.S. § 14-3801Verified Sep 8, 2026View source to file claims against the estate. Known creditors must also receive direct written notice.