Overview
Arkansas probate is governed by the Arkansas Probate Code (Arkansas Code Title 28) and is administered through the state's circuit courts, which have a dedicated probate division. Arkansas has not adopted the Uniform Probate Code (UPC), instead maintaining its own statutory framework.
Arkansas offers several probate tracks:
- Small Estate Affidavit — for estates with total property valued at $100,000 or less (excluding homestead and statutory allowances), allowing distribution without appointing a personal representative (Arkansas Code 28-41-101)
- Independent Administration — the personal representative administers the estate with minimal court oversight, available when authorized by the will or agreed to by all heirs
- Supervised Administration — full court-supervised proceedings for contested estates or those requiring closer judicial oversight
- Administration with Will Annexed — used when the will does not name an executor or the named executor cannot serve
Arkansas has one of the most generous small estate thresholds in the country at $100,000, which allows many families to avoid formal probate entirely.
A significant advantage for Arkansas families: the state does not impose a state estate tax or inheritance tax. Only the federal estate tax applies for very large estates.
When Probate is Required
Probate is required in Arkansas when a decedent owned assets in their sole name that do not transfer automatically at death. Common examples include:
- Real property titled solely in the decedent's name or as tenants in common
- Bank accounts and investments without payable-on-death (POD) or transfer-on-death (TOD) designations
- Vehicles and titled personal property in the decedent's sole name
- Business interests held individually
- Personal property exceeding the small estate threshold
Probate is generally not required for:
- Joint tenancy property with right of survivorship — passes automatically to the surviving joint tenant(s)
- Tenancy by the entirety — property held by married couples passes to the surviving spouse
- Beneficiary-designated assets — life insurance, retirement accounts, POD/TOD accounts
- Property held in a revocable living trust
- Small estates valued at $100,000 or less (excluding homestead and statutory allowances) — these can be handled with a small estate affidavit
Arkansas's generous $100,000 small estate threshold means that many families can avoid formal probate entirely. However, estates with real property have additional publication and creditor notification requirements even when using the small estate process.
Small Estate Options
Arkansas provides a small estate affidavit process (Arkansas Code 28-41-101) that allows distributees to collect estate property without appointing a personal representative.
Eligibility requirements:
- The total value of estate property, less encumbrances, must not exceed $100,000 (excluding the homestead exemption and statutory spouse/child allowances)
- At least 45 days must have passed since the decedent's death
- No petition for appointment of a personal representative has been filed or granted
- All claims (debts or judgments) against the estate have been paid, or arrangements for payment have been made
How the process works:
- The distributee prepares an Affidavit for Collection of Small Estate by Distributee and files it with the probate clerk of the circuit court in the county where the decedent last resided
- The filing fee is $25, plus $3 for each certified copy (no additional fee if a will is attached)
- The affidavit must include a description of all estate property, the names and addresses of all distributees, and a statement that all debts have been paid
- If the estate includes real property, the distributee must publish a notice of the death and filing of the affidavit within 30 days after filing, and creditors have three months from publication to file claims
- Present certified copies of the filed affidavit to banks, financial institutions, or others holding the decedent's property
- The institution must release the property to the distributee upon receiving the valid affidavit
Important advantages:
- Unlike many states, Arkansas's small estate affidavit can include real property, provided the total estate value (less encumbrances) is under $100,000
- The $100,000 threshold excludes the homestead and statutory allowances, making the effective threshold even higher for many families
Important limitations:
- All debts and claims must be paid or arrangements made before using the affidavit
- If the estate includes real property, the additional publication and three-month creditor claim period applies
- If disputes exist among distributees, formal probate may be necessary
- The distributee becomes personally liable for claims and debts of the estate up to the value of property received
Step-by-Step Process
1. Determine the appropriate probate track
Assess the estate's assets, value, and circumstances to determine whether you can use a small estate affidavit, independent administration, or supervised administration. Arkansas's $100,000 small estate threshold makes many estates eligible for the affidavit process.
2. File the petition with the circuit court
For probate with a will, file a Petition for Probate of Will and Appointment of Personal Representative (Arkansas Probate Form 3) with the circuit court's probate division in the county where the decedent was domiciled. For intestate estates, file a Petition for Appointment of Administrator/Administratrix (Form 2). The filing fee is $165.
3. Prove the will
If there is a will, the court must formally admit it to probate. Arkansas requires Proof of Will (Form 4), which can be established through a self-proving affidavit, testimony of witnesses, or other evidence. If the will is self-proving, no witness testimony is needed.
4. Appointment of personal representative
The court reviews the petition and appoints the executor named in the will (or an administrator if intestate). The court issues Letters Testamentary (testate) or Letters of Administration (intestate), giving the personal representative legal authority to act for the estate.
5. Post bond if required
Arkansas typically requires the personal representative to post a surety bond in an amount set by the court, unless the will waives bond or the court determines a waiver is appropriate.
6. File the inventory
Within 60 days of opening probate, the personal representative must file a true and correct Inventory of all estate assets with the court, stating the fair market value of each item.
7. Publish notice to creditors
The personal representative must publish a Notice to Creditors in a newspaper of general circulation in the county. The notice must run for a period established by law. The first date of publication triggers the six-month creditor claim period.
8. Notify known creditors
Mail or deliver written notice to all known creditors. If notice is sent to a known creditor within the last 30 days of the six-month claim period, that creditor receives an additional 30 days from the date they received notice.
9. Pay debts, claims, and taxes
Review and pay valid creditor claims in statutory priority order. File the decedent's final federal and Arkansas state income tax returns. Arkansas has no state estate tax or inheritance tax.
10. File the final accounting and distribute assets
After all debts are paid, file a Final Accounting with the circuit court detailing all assets received, debts paid, expenses incurred, and proposed distributions. The court reviews and approves the accounting. Distribute remaining assets according to the will or Arkansas's intestacy laws. Obtain receipts from beneficiaries. The personal representative is formally discharged upon court approval.
Timeline & Costs
Typical timeline:
- Small estate affidavit (personal property only): A few weeks to 2 months (available 45 days after death)
- Small estate affidavit (with real property): 4 to 6 months (includes three-month creditor claim period)
- Regular probate: 6 to 12 months
- Complex or contested estates: 1 to 3+ years
The six-month creditor claim period from the first publication of notice sets the minimum practical timeline for regular probate administration.
Court filing fees:
- Small estate affidavit: $25 (plus $3 per certified copy)
- Probate petition (administration of estate): $165
- Probate petition (probate of will): $165
Personal representative compensation:
Arkansas Code 28-48-108 allows the personal representative to receive reasonable compensation for services, subject to court approval. Compensation is typically based on the time and complexity involved.
Attorney fees:
Arkansas is one of the few states with a statutory fee schedule for probate attorneys (Arkansas Code 28-48-108):
- 5% of the first $5,000 in estate value
- 4% of the next $20,000
- 3% of the next $75,000
- 2.75% of the next $300,000
- 2.5% of the next $600,000
- 2% of all value thereafter
For a $200,000 estate, the statutory attorney fee would be approximately $5,000. For a $500,000 estate, approximately $10,500. Attorneys may also seek additional fees for extraordinary services with court approval.
Additional costs:
- Newspaper publication of creditor notice: $50 to $200
- Certified copies of Letters: $5 to $15 per copy
- Surety bond premiums: varies by estate size
- Appraisal fees: varies by asset type
- Title transfer recording fees: varies by county
Required Forms
Arkansas has official probate forms published by the Arkansas Judiciary and available on the Arkansas courts website (arcourts.gov). Key forms include:
Starting the case:
- Form 1 — Demand for Notice of Proceedings for Probate of Will or Appointment of Personal Representative
- Form 2 — Petition for Appointment of Administrator/Administratrix (intestate estates)
- Form 3 — Petition for Probate of Will and Appointment of Personal Representative
- Form 4 — Proof of Will (establishes validity through witness testimony or self-proving affidavit)
Letters of authority:
- Letters Testamentary — issued to the executor named in the will
- Letters of Administration — issued to the administrator of an intestate estate
- Guardian's Bond — required surety bond form
Creditor notices:
- Notice to Creditors — published notice in a local newspaper
- Proof of Publication — evidence confirming publication
Inventory and accounting:
- Inventory — detailed listing of all estate assets and values, due within 60 days of opening probate
- Annual Accounting — periodic accounting if the estate remains open more than one year
- Final Accounting — comprehensive accounting for court review and approval
Small estate:
- Affidavit for Collection of Small Estate by Distributee (Arkansas Code 28-41-101) — for estates under $100,000
Closing:
- Final Accounting — submitted for court approval
- Petition for Discharge — request for formal release from duties
- Order of Discharge — court order closing the estate and discharging the personal representative
All official forms are available from the Arkansas Judiciary website at arcourts.gov/forms-and-publications/court-forms/probate-division/forms.
Executor Duties
In Arkansas, the estate administrator is called the executor or executrix (if named in a will) or administrator or administratrix (if appointed by the court for an intestate estate). Their fiduciary duties include:
Immediate responsibilities:
- File the will with the circuit court's probate division in the county of the decedent's domicile
- File the petition for probate and appointment as personal representative
- Post a surety bond as required by the court (unless waived in the will)
- Obtain Letters Testamentary or Letters of Administration — the official authority to act for the estate
- Secure and protect all estate assets from loss, damage, or waste
Administrative duties:
- Open an estate bank account for all financial transactions
- Notify the Social Security Administration, employers, pension plans, and insurance companies
- Publish the Notice to Creditors in a local newspaper as required by law
- Mail written notice to all known creditors
- Manage the decedent's ongoing obligations (mortgage, utilities, insurance)
- Maintain detailed records of all transactions and correspondence
Financial obligations:
- File the Inventory within 60 days of opening probate, listing all estate assets and their fair market values
- Obtain appraisals for real property, business interests, and other assets requiring valuation
- File the decedent's final federal and Arkansas state income tax returns
- File a federal estate tax return if the estate exceeds the federal exemption threshold
- Review creditor claims — pay valid claims in statutory priority order, reject invalid claims within the six-month period
- Pay estate administration expenses (court fees, attorney fees, publication costs, bond premiums)
Distribution and closing:
- Distribute assets to beneficiaries according to the will or Arkansas intestacy laws
- Obtain signed receipts from each beneficiary for property distributed
- File the Final Accounting with the circuit court for review and approval
- Account for all assets received, debts paid, expenses incurred, and distributions made
- Obtain the court's Order of Discharge to formally close the estate
- The personal representative remains liable until formally discharged by the court
Unique State Rules
$100,000 small estate threshold
Arkansas has one of the most generous small estate thresholds in the country at $100,000 (excluding the homestead exemption and statutory allowances). This means the effective threshold is even higher for families who qualify for these exclusions. Importantly, unlike most states, Arkansas's small estate affidavit process can include real property, provided the total estate value is under the threshold.
No state estate tax or inheritance tax
Arkansas does not impose a state estate tax or inheritance tax. Only the federal estate tax applies, currently affecting estates exceeding $13.99 million (2025 threshold). This makes Arkansas one of the more tax-friendly states for estate administration.
Statutory attorney fee schedule
Arkansas is one of only a few states with a statutory percentage-based fee schedule for probate attorneys. The fees range from 5% of the first $5,000 down to 2% for large estates. This provides predictability for families but can result in significant fees for larger estates. The court can also approve additional fees for extraordinary services.
60-day inventory requirement
Arkansas requires the personal representative to file an Inventory with the court within 60 days of opening probate. This is one of the shorter inventory deadlines among states and requires prompt action by the executor.
Six-month creditor claim period
Creditors in Arkansas have six months from the first date of publication of the notice to creditors to file claims. If a known creditor receives direct notice within the last 30 days of that period, they get an additional 30 days. This relatively long creditor period extends the minimum timeline for closing an estate.
Independent administration
Arkansas allows independent administration when authorized by the will or agreed to by all heirs and devisees. Under independent administration, the personal representative can manage and distribute the estate with minimal court supervision, reducing costs and speeding the process. This is similar to the approach used in Texas and other states.
Circuit court probate division
Arkansas handles probate through the circuit courts, which are courts of general jurisdiction. Each circuit court has a probate division that handles estate matters. Unlike some states with separate probate courts, Arkansas integrates probate into its general court system.
Homestead and family protections
Arkansas provides strong protections for surviving spouses and minor children, including a homestead exemption and statutory allowances. These are excluded from the small estate threshold calculation and cannot be overridden by the will. The surviving spouse has the right to occupy the homestead during their lifetime.
Real property in small estate affidavits
Arkansas is notable for allowing real property to be transferred through the small estate affidavit process, unlike most states that limit the affidavit to personal property only. However, estates with real property must publish notice and allow a three-month creditor claim period.
How SwiftProbate Helps
Arkansas's probate system — with its generous small estate threshold, statutory attorney fee schedule, and unique real property provisions — requires careful navigation. SwiftProbate generates a tailored roadmap for your specific Arkansas estate.
What SwiftProbate does for Arkansas estates:
- Determines the right track — evaluates whether your estate qualifies for the small estate affidavit ($100,000 threshold), independent administration, or supervised administration based on asset types, values, and circumstances
- Identifies the correct forms — maps your situation to the specific Arkansas Judiciary probate forms you need, from Form 2 or Form 3 petitions through final accounting
- Generates Arkansas-specific deadlines — including the 45-day waiting period for affidavits, 60-day inventory filing requirement, six-month creditor claim period, and publication timelines
- Creates asset-specific task lists — with steps for transferring real property (including through the small estate process), collecting personal property, closing financial accounts, and retitling vehicles through the Arkansas DFA
- Confirms no state tax obligations — verifies that no Arkansas estate or inheritance tax applies and identifies whether federal estate tax filing is required
Start with a free account to get your Phase 1 estate administration checklist, covering the essential first steps for opening and managing an Arkansas estate.