Connecticut General Statutes 45a-273 – Settlement of small estates without probate of will or letters of administration
(a) If the aggregate value of a decedent‘s solely owned tangible and intangible personal property, excluding property that passes outside of probate by operation of law, does not exceed forty thousand dollars and the decedent had no solely owned real property in this state at the time of his or her death: (1) The decedent’s surviving spouse; or (2) if there is no surviving spouse, any of the decedent’s next of kin; or (3) if there is no next of kin or if the surviving spouse and next of kin refuse, any person whom the court deems to have a sufficient interest in the decedent’s estate, including any person or entity to whom a claim, expense or tax is due, may, in lieu of filing a petition for admission of a will to probate or letters of administration, file an affidavit signed under penalty of false statement in the Probate Court in the district in which the decedent resided.
Terms Used In Connecticut General Statutes 45a-273
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Codicil: An addition, change, or supplement to a will executed with the same formalities required for the will itself.
- Decedent: A deceased person.
- Executor: A male person named in a will to carry out the decedent
- Intestate: Dying without leaving a will.
- Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
- Personal property: All property that is not real property.
- Probate: Proving a will
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(b) An affidavit shall contain: (1) A statement whether the decedent received aid or care from the state; (2) a list of the decedent’s solely owned assets, excluding assets that pass outside of probate by operation of law; and (3) a list of all claims, expenses and taxes due from the decedent’s estate in the categories set forth in subdivisions (1) to (7), inclusive, of § 45a-365, which list shall indicate if any of the claims, expenses and taxes have been paid and, if so, by whom.
(c) On receipt of an affidavit, the court shall send a copy of the affidavit to the Department of Administrative Services. The court shall not issue a decree until thirty days after the date on which a copy of the affidavit was sent to the department. Except as provided in this subsection, the court may act on the affidavit without notice and hearing.
(d) Except as provided in subdivision (5) of subsection (f) of this section, if the court finds that no probate proceedings have been instituted in connection with the estate of the decedent, the court shall determine the persons and entities entitled to payment for claims, expenses and taxes in accordance with subsection (e) of this section and the persons entitled to distributions from the decedent’s estate in accordance with subsection (f) of this section. The court shall issue a decree authorizing each holder or registrant of an asset of the decedent to: (1) Transfer the asset directly to specified persons or entities; (2) pay amounts from the asset to specified persons or entities; or (3) transfer the asset to the person filing the affidavit, to be sold and the proceeds paid to specified persons or entities. The court may issue certificates or other documents to carry out the decree. In addition, the court may authorize the person filing the affidavit to release an interest in a mortgage reported on the affidavit.
(e) The court shall determine the persons and entities entitled to payment for the claims, expenses and taxes due from the estate, or reimbursement for such amounts paid on behalf of the estate, in accordance with § 45a-365 except, (1) if a decedent received aid or care from the state or received care in a state humane institution, such reimbursement shall be in accordance with § 17b-95; and (2) if a decedent is obligated to pay the decedent’s cost of incarceration, such reimbursement shall be in accordance with § 18-85c. If the claims, taxes and expenses exceed the fair value of the decedent’s assets, the court shall order payment in accordance with this subsection, provided the procedures for insolvent estates under sections 45a-376 to 45a-383, inclusive, shall not be required.
(f) If the fair value of the decedent’s assets exceeds the total amount of claims, expenses, taxes and any amounts allowed to the family for support under § 45a-320, the court shall proceed as follows: (1) If no purported last will and testament is found, the court shall order distribution of the excess in accordance with the laws of intestate succession; (2) if the decedent left a duly executed last will and testament and the will provides for a distribution which is the same as that under the laws of intestate succession, the court shall order distribution of the excess in accordance with the laws of intestate succession; (3) if the decedent left a duly executed last will and testament and the will provides for a distribution different from that under the laws of intestate succession, and the heirs at law of such decedent sign a written waiver of their right to contest the will, the court shall order the excess to be paid in accordance with the terms of the will; (4) if the will directs a distribution different from the laws of intestate succession, and the persons entitled to bequests under the will consent, in writing, to the distribution of the estate in accordance with the laws of intestate succession, the court shall order distribution of the excess in accordance with the laws of intestate succession; and (5) if the will directs a distribution different from the laws of intestate succession, the heirs at law do not waive their right to contest the admission of such will, and the persons entitled to bequests under the will do not consent to the distribution of the estate in accordance with the laws of intestate succession, the court shall dismiss the affidavit and permit any party to petition for admission of the will to probate in accordance with § 45a-286. As used in this subsection, the term “will” includes any duly executed codicil thereto.
(g) Any such transfer or payment made pursuant to a decree issued under this section shall, to the extent of the amount so transferred or paid, discharge the registrant or holder of such property from liability to any person on account thereof.
(h) As a condition of such transfer or payment, the registrant or holder may require the filing of appropriate waivers, the execution of a bond of indemnity and a receipt for such transfer or payment.
(i) Any transfer or payment under the provisions of this section shall be exempt from taxation under the provisions of chapter 219.
(j) Any person to whom such transfer or payment has been made shall be liable for the value thereof to the Commissioner of Revenue Services for any estate, succession or transfer tax on the property transferred or payment made and to the executor or administrator of the estate of the decedent thereafter appointed.