What Happens to Jointly Owned Property in Tennessee When an Owner Dies?
When a joint owner dies in Tennessee: Tennessee law names no affidavit or certificate to record when a tenant by the entirety or a joint tenant with right of survivorship dies, and sets no recording step for the survivor. Register practice differs by countyTenn. Code §§ 66-24-101 to 66-24-123, 66-24-201 to 66-24-206, 66-1-107, 66-1-110, 30-2-712, 30-4-102, 31-1-106, 31-3-104, 67-4-409Verified Oct 26, 2026View source.
Tennessee law names no affidavit or certificate to record when a tenant by the entirety or a joint tenant with right of survivorship dies, and sets no recording step for the survivor. Register practice differs by countyTenn. Code §§ 66-24-101 to 66-24-123, 66-24-201 to 66-24-206, 66-1-107, 66-1-110, 30-2-712, 30-4-102, 31-1-106, 31-3-104, 67-4-409Verified Oct 26, 2026View source.
Tennessee law names tenancy by the entirety between spouses and joint tenancy with right of survivorship; a plain joint tenancy carries no survivorship, and a deceased tenant's share passes to the heirs as in a tenancy in common. The register records affidavits in furtherance of identification and title to land, sworn before a notary with the jurat the statute prescribes, and affidavits of heirshipTenn. Code §§ 66-24-101 to 66-24-123, 66-24-201 to 66-24-206, 66-1-107, 66-1-110, 30-2-712, 30-4-102, 31-1-106, 31-3-104, 67-4-409Verified Oct 26, 2026View source.
In Tennessee, no statute authorizes a transfer on death deed, so a death affidavit on that basis does not arise.
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Learn moreForms for Settling an Estate in Tennessee
Free forms for settling an estate in Tennessee: the probate petition, small estate affidavit, notice to creditors, inventory, and closing forms.
IRS Form 56
Notify the IRS that you are the fiduciary of an estate, a trust or a person, or end a notice filed before, on the official form.
Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
Notice to Creditors
In Tennessee, the notice to creditors is published for 2T.C.A. §§ 30-2-306, 30-2-307, 30-2-310, 30-2-314, 30-2-317Verified Oct 19, 2026View source weeks in a local newspaper, and creditors have 4 monthsT.C.A. § 30-2-306(b) cl. (1)(A) (4 months from first publication or posting), cl. (1)(B) (60 days from actual notice), cl. (2) and § 30-2-310(a) (12-month bar from death); § 30-2-307(a)(1); § 30-2-321Verified Sep 8, 2026View source from first publication to present claims.
Renunciation of Executor
In Tennessee, a person named as personal representative may decline to serveTenn. Code Ann. § 30-1-112(a)Verified Sep 23, 2026View source before anyone is appointed.
Affidavit of Heirship
In Tennessee, heirs put their identity on the land records with an affidavit of heirship recorded with the countyTenn. Code Ann. § 30-2-712Verified Sep 24, 2026View source; once recorded it is prima facie evidence of the facts stated.
Estate Inventory
In Tennessee, the personal representative files the estate inventory within 60 daysTenn. Code Ann. § 30-2-301Verified Sep 15, 2026View source of appointment.
Estate Closing
In Tennessee, the personal representative is discharged by court orderTenn. Code Ann. § 30-2-307(a)(2); § 30-2-601(b)(2), (c)Verified Sep 15, 2026View source, and a final accounting is required unless it is waived.
Tools for Settling an Estate in Tennessee
Free tools for settling an estate in Tennessee: whether probate is needed, executor and trustee pay, creditor deadlines, and inheritance taxes.
How Many Death Certificates Do I Need?
In Tennessee, certified death certificates come from the Tennessee Department of Health - Office of Vital RecordsTennessee Department of Health - Office of Vital RecordsVerified Oct 15, 2026View source; the first copy costs $15Tennessee Department of Health - Office of Vital RecordsVerified Oct 15, 2026View source.
Do I Need Probate?
In Tennessee, estates with personal property of $50,000T.C.A. § 30-4-101Verified Sep 8, 2026View source or less qualify for the Small Estate Probate Act PetitionT.C.A. § 30-4-101Verified Sep 8, 2026View source, 45 daysT.C.A. § 30-4-101Verified Sep 8, 2026View source after death, a court procedure short of full probate.
Do I Have to File Tax Returns for Someone Who Died?
Tennessee has no state income tax, so only the federal final Form 1040 is due for the decedentTenn. Const. art. II, § 28 (Amendment 3, 2014) — no tax on payroll or earned personal income; Tenn. Code Ann. § 67-2-102(5) (Hall income tax rate 0% for tax years beginning on or after Jan. 1, 2021) and § 67-2-124(c) ("The income tax levied by this chapter is eliminated for tax years that begin on or after January 1, 2021")Verified Sep 10, 2026View source; a federal estate tax return (Form 706) is required only for estates above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
How Do I Settle an Estate?
Settling an estate in Tennessee: the personal representative files the estate inventory within 60 daysTenn. Code Ann. § 30-2-301Verified Sep 15, 2026View source of appointment; creditors have 4 monthsT.C.A. §§ 30-2-306, 30-2-307, 30-2-310, 30-2-314, 30-2-317Verified Oct 19, 2026View source to present claims; a simple estate closes in 6 months to 9 months.
What Do I Do When Someone Dies?
After a death in Tennessee, the estate either qualifies for the simplified procedure for estates under $50,000T.C.A. § 30-4-101Verified Sep 8, 2026View source or goes through probate, where creditors have 4 monthsT.C.A. § 30-2-306(b) cl. (1)(A) (4 months from first publication or posting), cl. (1)(B) (60 days from actual notice), cl. (2) and § 30-2-310(a) (12-month bar from death); § 30-2-307(a)(1); § 30-2-321Verified Sep 8, 2026View source to file claims after notice.
How Much Are Estate & Inheritance Taxes?
Tennessee levies no estate or inheritance taxNo Tennessee death tax is payable. The inheritance tax (Tenn. Code Ann. Title 67, ch. 8, pt. 3) remains codified but is switched off: § 67-8-318 (Acts 2012, ch. 1057, § 3) — "This part does not apply in the case of any decedent who died in 2016 or in any subsequent year"; TN DOR — "The inheritance tax is no longer imposed after December 31, 2015. Please DO NOT file for decedents with dates of death in 2016 or after." The separate Tennessee estate tax (Title 67, ch. 8, pt. 2, § 67-8-204) is a federal-credit pickup keyed to the credit "allowable ... by § 2011 of the Internal Revenue Code" (§ 67-8-202(1)); 26 U.S.C. § 2011 was repealed (Pub. L. 113-295 § 221(a)(95)(A)(i)), so that tax computes to $0. The gift tax (pt. 1) likewise does not apply to gifts made on or after Jan. 1, 2012 (§ 67-8-118).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.
What Taxes Apply to My Inheritance?
Tennessee imposes no inheritance or estate taxNo Tennessee death tax is payable. The inheritance tax (Tenn. Code Ann. Title 67, ch. 8, pt. 3) remains codified but is switched off: § 67-8-318 (Acts 2012, ch. 1057, § 3) — "This part does not apply in the case of any decedent who died in 2016 or in any subsequent year"; TN DOR — "The inheritance tax is no longer imposed after December 31, 2015. Please DO NOT file for decedents with dates of death in 2016 or after." The separate Tennessee estate tax (Title 67, ch. 8, pt. 2, § 67-8-204) is a federal-credit pickup keyed to the credit "allowable ... by § 2011 of the Internal Revenue Code" (§ 67-8-202(1)); 26 U.S.C. § 2011 was repealed (Pub. L. 113-295 § 221(a)(95)(A)(i)), so that tax computes to $0. The gift tax (pt. 1) likewise does not apply to gifts made on or after Jan. 1, 2012 (§ 67-8-118).Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 6 months to 9 months for a simple estate.
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Tennessee Estate Settlement Resources
In-depth guides covering Tennessee probate, estate administration, and settling an estate.