The Utah Probate Process: Step-by-Step

Assess the Estate — What Needs Probate?

Before filing anything, review how each asset is titled or designated:

• Joint tenancy (JTWROS): Passes to surviving joint tenant — no probate.
• Beneficiary-designated accounts: IRA, 401(k), life insurance, POD/TOD — pass directly, no probate.
• Revocable living trust assets: Pass per trust document.
• Assets in the decedent's name alone: Require the small estate affidavit (if personal property under $100,000) or informal probate.
• Real estate in the decedent's name alone: Always requires informal probate and a Personal Representative's Deed.

Choose the Right Procedure

• Small Estate Affidavit (§ 75-3-1201): Personal property under $100,000; 30-day wait; present sworn affidavit directly to the institution. No court. No Letters. Cannot be used for real estate.
• Informal Probate (§ 75-3-301): File with the probate registrar. Registrar issues Letters without a hearing. Used when there is real estate or personal property over $100,000.
• Formal Probate (§ 75-3-401): Required for contested wills, disputed heirs, or registrar refusal. District Court hearing required.

File the Application for Informal Probate

File in the District Court of the county where the decedent was domiciled at death. The Application must include:

• Decedent's name, date and place of death, and domicile
• Names and addresses of all heirs and devisees
• Name and address of the nominated Personal Representative
• Original will filed with the application (if one exists)
• Statement that the 3-year time limit for informal probate has not expired

Filing fees range from $165–$210 depending on county. The registrar issues Letters Testamentary (with will) or Letters of Administration (without will) — no hearing if the application is complete.

Get Your EIN and Open the Estate Account

• Apply for a federal EIN at irs.gov — takes minutes online. Required for the estate bank account and any fiduciary returns.
• Open a dedicated estate checking account. All estate income and expenses flow through this account — never commingle with personal funds.
• Notify the Social Security Administration of the death.
• Send written notice to all heirs and devisees within 30 days of appointment (§ 75-3-705).
• Secure and insure all real property.

Publish Notice to Creditors — Start the 60-Day Clock

Publish Notice to Creditors once per week for three consecutive weeks in a newspaper of general circulation in the county of probate (§ 75-3-801). The 60-day creditor period begins on the date of first publication.

Also send direct written notice to all known creditors. Obtain the Affidavit of Publication and file it with the court.

Prepare the Estate Inventory (Due Within 3 Months)

Prepare an inventory within 3 months of appointment (§ 75-3-706). All assets valued at date of death. Common Utah-specific considerations:

• Real estate: Formal appraisal by a licensed Utah appraiser recommended.
• Mineral rights: Utah has oil, gas, and mineral interests in many rural counties — hire a specialized appraiser if applicable.
• Small business interests: Professional business valuation recommended for any closely held business.

In informal probate, the inventory is not filed with the court but must be provided to any interested party who requests it.

Manage Estate Assets During Administration

• Route all estate income through the estate account.
• Continue mortgage, property tax, insurance, and utility payments on real property.
• Retitle investment accounts in the estate's name.
• Maintain and manage any business interests.

The Personal Representative has independent statutory authority (§ 75-3-715) to sell estate property without court approval when needed to pay debts or facilitate distribution.

Review Claims and Pay Debts

After the 60-day creditor period closes, review all claims filed. Allow or reject each claim. A rejected creditor has 60 days from the notice of rejection to petition the court (§ 75-3-804).

If the estate is insolvent, pay claims in this priority order (§ 75-3-805):

1. Costs and expenses of administration
2. Reasonable funeral expenses
3. Federal taxes and debts with federal preference
4. Reasonable medical expenses of the last illness
5. State taxes and debts with Utah preference
6. All other claims

File Tax Returns

Transfer Property, Distribute, and File the Closing Statement

Real property: Execute a Personal Representative's Deed for each Utah parcel. Record with the county recorder in the county where the property is located. No Utah real estate transfer tax on inherited property.

Vehicles: Transfer title at the Utah Division of Motor Vehicles or county office with certified Letters and death certificate.

Financial accounts: Present certified Letters and death certificate to each institution. Obtain signed receipts from each beneficiary.

Closing Statement (§ 75-3-1003): File with the probate registrar after all assets are distributed. No court hearing required. The Closing Statement cannot be filed until at least 6 months after the date of appointment. The PR's liability to interested persons ceases one year after filing.