Florida Resources for Executors

Florida does not offer a traditional small estate affidavit, but estates valued under $150,000 may qualify for Summary Administration, a simplified probate process with less administration than formal probate. Unlike states with formal independent administration statutes (such as California and Texas), Florida doesn't offer a simplified procedure for executors to petition for reduced court oversight. However, executors typically have statutory authority to manage routine estate matters. For families looking to avoid probate court involvement entirely, a revocable living trust remains the most reliable option.

Florida 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.

Florida provides constitutional homestead protection with no dollar limit on the home's value—only acreage limits of 0.5 acres in urban areas and 160 acres in rural areas. This means a home worth any amount is protected from most creditors during the owner's lifetime and passes with strong protections to surviving spouses and minor children. Executors must publish a notice to creditors, who then have 3 monthsFla. Stat. § 733.702Verified Sep 8, 2026View source to file claims against the estate. Known creditors must also receive direct written notice.