OLR Bill Analysis
AN ACT INCREASING PROBATE COURT FEES AND COSTS.
This bill increases probate court fees for applications, petitions, or motions filed with or commenced by the probate court. It also increases the costs for settling estates for which proceedings begin on or after July 1, 2009 and for proceedings concerning accounting by trustees, guardians, conservators, and other fiduciaries. Finally, it increases fees for probate court documents, copies, and certified copies. Specific fee increases are listed in the tables below.
The bill also eliminates obsolete references to the succession tax in determining estate fees. The succession tax was repealed on July 1, 2005.
EFFECTIVE DATE: July 1, 2009
PROBATE COURT FEE INCREASES
The bill increases probate court fees for the proceedings and filings shown in Table 1.
TABLE 1: PROBATE FEE INCREASES
Current Law |
The Bill | |
Entry fee for application, petition or motion to begin proceedings |
$ 150 |
$ 190 |
Entry fee for interested party in matter commenced on court's own motion |
$ 150 |
$ 190 |
Each additional hearing on any matter |
$ 25 |
$ 35 |
Hearings exceeding one hour |
$ 25 per hour, up to maximum of $ 300 |
$ 35 per hour, up to a maximum of $ 375 |
Request hearing adjournment or failing to appear |
$ 50 plus actual rescheduling costs |
$ 65 plus actual rescheduling costs |
Creditor's application for consideration of claim |
$ 50 |
$ 65 |
Appeal |
$ 50 |
$ 65 |
Waiver to allow minors to marry |
$ 25 |
$ 35 |
Filing a will |
$ 5 |
$ 10 |
Filing any other document, if the court does not have to take action |
$ 25 plus any applicable recording charge |
$ 35 plus any applicable recording charge |
Recording fee for document, per page fee for each page over five |
$ 3 |
$ 5 |
Third and each additional hearing notice |
$ 2 |
$ 5 |
Copy of document up to five pages |
$ 5 |
$ 10 |
Each additional page, per copy |
$ 1 |
$ 1. 50 |
Certified copy of document up to two pages |
$ 5 |
$ 10 |
Certified copy of each additional page |
$ 2 |
$ 5 |
Minimum fee for retrieving document not located on court premises |
$ 10 |
$ 15 |
ESTATE SETTLEMENT PROCEEDINGS
Fee Basis, Scale of Fees, and Minimum Fee
Probate fees for settling an estate are based on the value of the estate. Under current law, the estate value for fee purposes is (1) the greater of (a) the gross estate for succession tax purposes, (b) the inventory (the probatable estate), (c) the Connecticut taxable estate for estate tax purposes, or (d) the gross estate for estate tax purposes, plus (2) all damages for injuries resulting in death, minus (3) any hospital and medical expenses that are not reimbursable by medical insurance and any attorneys fees and costs incurred in recovering the damages. The value for fee purposes must be reduced by 50% of any property passing to the surviving spouse. The minimum fee for settling an estate valued at less than $ 10,000 is $ 150.
For estate settlement proceedings that begin on or after July 1, 2009, the bill (1) eliminates the gross estate for succession tax purposes from the calculation (the succession tax was repealed on July 1, 2005), (2) increases the minimum fee for an estate under $ 10,000 to $ 190, and (3) increases the scale of fees as shown in Table 2.
TABLE 2: PROBATE FEES FOR SETTLING ESTATES
Basis of Computation |
Current Law |
The Bill |
0 - $ 500 |
$ 25 |
$ 35 |
501 – 1,000 |
$ 50 |
$ 65 |
1,000 – 10,000 |
$ 50 plus 1% of the excess over $ 1,000 |
$ 65 plus 1. 25% of the excess over $ 1,000 |
10,000 – 500,000 |
$ 150 plus . 35% of the excess over $ 10,000 |
$ 190 plus 0. 44% of the excess over $ 10,000 |
500,000 - $ 4,754,000 |
$ 1,865 plus . 25% of the excess over $ 500,000 |
$ 2,335 plus 0. 31% of the excess over $ 500,000 |
$ 4,754,000 and over |
$ 12,500 |
$ 15,625 |
Additional Fee for Certain Estates Under $ 600,000
Under current law, for gross taxable estates under $ 600,000 that do not require a succession tax return to be filed, there is an additional fee of 0. 1% charged against non-solely owned real estate. The bill increases this additional fee to 0. 125% and eliminates the reference to the succession tax return. Thus, the additional fee must be charged on non-solely-owned real estate whenever the gross taxable estate is less than $ 600,000.
FIDUCIARY ACCOUNTING
By law, costs for proceedings concerning the allowance and settlement of an account by a trustee, guardian, conservator, or fiduciary, other than those dealing with a decedent's estate, are based on the greater of the book value, market value, or receipts involved. The bill increases these costs as shown in Table 3.
TABLE 3: PROBATE COSTS FOR FIDUCIARY ACCOUNTING
Book Value, Market Value, or Receipts |
Current Law |
The Bill |
Less than $ 25,000 |
$ 50 |
$ 65 |
$ 25,000 - $ 375,000 |
. 20% of value |
. 25% of value |
$ 375,000 and over |
$ 750 |
$ 940 |
BACKGROUND
Related Bill
SB 1005 (File 695) changes the calculation of a gross estate for probate purposes to (1) exclude the value of real or tangible personal property located outside Connecticut from the gross estates of decedents who were domiciled in Connecticut when they died and (2) include any such property located in Connecticut in the gross estates of decedents not domiciled in Connecticut when they died.
COMMITTEE ACTION
Finance, Revenue and Bonding Committee
Joint Favorable Substitute
Yea |
39 |
Nay |
15 |
(04/16/2009) |