Utah Inheritance: Plan an Estate or Settle One

Utah has adopted the Uniform Probate Code, has enacted the Uniform Trust CodeUtah Code Title 75B, Chapter 2 (Uniform Trust Code)Verified Oct 17, 2026View source, and has adopted the Uniform Power of Attorney ActUtah Code § 75A-2-105Verified Sep 20, 2026View source.

Probate of a simple estate in Utah runs 4 months to 6 months; an average estate takes 6 months to 12 months. The court filing fee is $375Utah Code § 78A-2-301(1)(a) (Verified 2026-10-17)Verified Sep 8, 2026View source; attorney fees are reasonable compensationUtah Code § 75-3-718 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source; executor compensation typically runs 2.2%Estimated from the 16 state statutes that set an executor fee schedule (median and interquartile range at this estate value)Verified Sep 8, 2026View source to 3.8%Estimated from the 16 state statutes that set an executor fee schedule (median and interquartile range at this estate value)Verified Sep 8, 2026View source of the estate. On a $500,000 estate the estimated total comes to $27,719Utah Code § 75-3-718 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source. Informal, unsupervised probate is availableUtah Code § 75-3-301Verified Sep 8, 2026View source for uncontested estates.

Certified death certificates come from the Utah Office of Vital Records and StatisticsUtah Office of Vital Records and StatisticsVerified Oct 15, 2026View source at $35Utah Office of Vital Records and StatisticsVerified Oct 15, 2026View source a copy, $10Utah Office of Vital Records and StatisticsVerified Oct 15, 2026View source for each additional copy ordered with it. Processing time: At least 6 weeks for mail ordersUtah Office of Vital Records and StatisticsVerified Oct 15, 2026View source. Once appointed, the personal representative files the estate inventory within 90 daysUtah Code §§ 75-3-705, 75-3-706, 75-3-707Verified Sep 15, 2026View source of appointment and publishes the notice to creditors for 3Utah Code §§ 75-3-801, 75-3-803, 75-3-805, 75-3-806Verified Oct 19, 2026View source consecutive weeks.

A surviving spouse left out of the will can elect to take a statutory share insteadUtah Code §§ 75-2-202, 75-2-203 (augmented estate), 75-2-211, 75-2-213Verified Sep 15, 2026View source. The family allowance during administration is capped at $40,500Utah Code §§ 75-2-402, 75-2-404, 75-2-405 (as adjusted under § 75-1-110)Verified Sep 15, 2026View source. Property left to a minor under the Uniform Transfers to Minors Act is released at 21 yearsUtah Code § 75A-8-121 (formerly § 75-5a-121; renumbered eff. 9/1/2024)Verified Sep 15, 2026View source of age. Utah taxes incomeUtah Code Ann. § 59-10-104(2)(b) (Amended by Ch. 250, 2026 General Session / S.B. 60)Verified Sep 20, 2026View source at a flat 4.45%Utah Code Ann. § 59-10-104(2)(b) (Amended by Ch. 250, 2026 General Session / S.B. 60)Verified Sep 20, 2026View source. An heir's capital gains on inherited assets: ordinary income tax at the state's regular rates.