Probate in Nevada: Complete 2026 Guide

Overview

Nevada is a community property state that does not follow the Uniform Probate Code. Instead, Nevada has developed its own probate framework under NRS Title 12 (Chapters 132-156), administered through the district courts in each county. Clark County (Las Vegas) handles the majority of Nevada probate filings through a dedicated probate division.

Nevada offers four main probate tracks, with thresholds updated by SB 404 effective October 1, 2025:

• Affidavit of Entitlement — for estates with personal property valued at $150,000 or less (previously $100,000), no court filing required
• Set-Aside — for estates valued at $150,000 or less (previously $100,000), allows the court to set aside the entire estate to the surviving spouse, minor children, or other entitled persons
• Summary Administration — a streamlined court process for estates valued between $150,001 and $500,000 (previously $300,000), with reduced timelines and creditor claim periods
• General Administration — full court-supervised probate required for estates exceeding $500,000 in probatable assets

Nevada also offers the Independent Administration of Estates Act (NRS 143.300 et seq.), enacted in 2011, which allows personal representatives to sell property and pay claims without prior court approval when authorized in the petition.

Nevada 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 Nevada 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:

• Community property with right of survivorship — passes automatically to the surviving spouse
• Joint tenancy property — passes automatically to the surviving joint tenant(s)
• Beneficiary-designated assets — life insurance, retirement accounts, POD/TOD accounts
• Property held in a revocable living trust — trusts are very popular in Nevada for probate avoidance
• Small personal estates valued at $150,000 or less — these can be handled with an Affidavit of Entitlement or set-aside petition
• Homestead property — under NRS 146.050, if a homestead was recorded during the marriage, it vests absolutely in the surviving spouse

As a community property state, Nevada automatically vests the surviving spouse's one-half share of community property upon death. Only the decedent's one-half share is subject to probate or testamentary disposition.

Small Estate Options

Nevada provides two simplified procedures for small estates, both updated by SB 404 effective October 1, 2025:

1. Affidavit of Entitlement (NRS 146.080)

This process allows heirs to collect personal property without opening a probate case.

Eligibility requirements:

• The total gross value of the decedent's estate in Nevada must be $150,000 or less (increased from $100,000 by SB 404)
• At least 40 days must have passed since the decedent's death
• No petition for appointment of a personal representative is pending or has been granted in Nevada
• The affidavit must be signed under penalty of perjury and notarized

How the process works:

1. The successor or heir completes the Affidavit of Entitlement
2. The affidavit is notarized but does not need to be filed with any court
3. The completed affidavit is presented directly to banks, financial institutions, or others holding the decedent's property
4. The institution must release the property to the affiant upon receiving a valid affidavit
5. The affiant becomes personally liable for the decedent's debts up to the value of property received

2. Set-Aside (NRS 146.070)

This is a court-supervised simplified process for small estates.

Eligibility requirements:

• The total gross value of the decedent's estate in Nevada must be $150,000 or less (increased from $100,000 by SB 404)
• A petition is filed with the district court asking to set aside the estate to the surviving spouse, minor children, or other entitled persons

How the process works:

1. File a Petition to Set Aside Estate with the district court
2. The court reviews the petition and may grant it without a full administration
3. The court issues an order setting aside the estate directly to the entitled persons
4. No formal creditor notice period is required, though creditors may still have claims

Important limitations:

• These simplified procedures work best for estates without significant debts or disputes
• Real property may be included in the set-aside process (unlike many states' small estate affidavits)
• The SB 404 threshold increases apply to decedents dying on or after October 1, 2025

Step-by-Step Process

1. Determine the appropriate probate track

Assess the estate's assets, value, and circumstances to determine whether you can use an Affidavit of Entitlement, set-aside, summary administration, or general administration. The key dividing lines are $150,000 (affidavit/set-aside) and $500,000 (summary vs. general).

2. File the petition

For summary administration, file a Petition for Summary Administration with the district court in the county where the decedent was domiciled or owned property. For general administration, file a Petition for Probate of Will and Issuance of Letters Testamentary (if there is a will) or Petition for Letters of Administration (if no will). Filing fees vary by county and estate value.

3. Attend the hearing

Unlike UPC states, Nevada requires a court hearing for both summary and general administration. The court will review the petition, confirm the validity of the will (if any), and appoint the personal representative. A judge must sign the order granting the appointment.

4. Obtain Letters Testamentary or Letters of Administration

After the court appoints the personal representative, the clerk issues Letters Testamentary (if there is a will) or Letters of Administration (if no will). The personal representative must take an oath (NRS 142.010) before the letters are issued.

5. Post bond (if required)

The court may require the personal representative to post a surety bond to protect the estate. The bond may be waived if the will waives the bond requirement or if all interested parties consent.

6. Publish notice to creditors

Publish a Notice to Creditors in a newspaper of general circulation in the county. Creditors have 90 days from first publication (general administration) or 60 days (summary administration) to present claims.

7. Notify known creditors

Mail or deliver written notice to all known creditors within 30 days of the personal representative's appointment. Known creditors then have 30 days from the date of mailing or the published deadline, whichever is later, to file claims.

8. File the inventory and appraisement

Within 60 days of appointment, file an Inventory and Appraisement listing all estate assets and their fair market values.

9. Pay debts, claims, and taxes

Review and pay valid creditor claims in the order of priority specified by NRS 147.195. File the decedent's final income tax returns. Nevada has no state estate tax, so only federal estate tax may apply.

10. File the final account and petition for distribution

Prepare and file a Final Account detailing all receipts, disbursements, and proposed distributions. File a Petition for Distribution requesting the court to approve the final accounting and authorize distribution to beneficiaries. A hearing is required.

11. Distribute assets and close the estate

After court approval, distribute assets according to the will or Nevada's intestacy laws. Obtain receipts from beneficiaries. File the Receipt of Distribution with the court and request discharge of the personal representative.

Timeline & Costs

Typical timeline:

• Affidavit of Entitlement: A few weeks to 2 months (available 40 days after death)
• Set-aside: 2 to 4 months
• Summary administration: 6 to 9 months
• General administration: 12 to 18 months or more

Summary administration provides a faster timeline because the creditor claim period is only 60 days (vs. 90 days for general administration), and the overall court supervision is reduced.

Court filing fees:

• Affidavit of Entitlement: $0 (no court filing required)
• Set-aside petition: $72 (plus county surcharges)
• Summary administration: $284.50 to $537.50 (varies by estate value and county)
• General administration: $537.50 (plus county surcharges; Clark County charges additional e-filing fees)
• Filing fee waivers available for those who qualify

Personal representative compensation:

Nevada uses a statutory fee schedule (NRS 150.060) for personal representative compensation:

• First $100,000 of estate value: 4%
• Next $100,000: 3%
• Next $800,000: 2%
• Next $9,000,000: 1%
• Next $15,000,000: 0.5%
• Over $25,000,000: reasonable amount determined by the court

Attorney fees:

Nevada probate attorneys typically charge between $4,000 and $10,000 for straightforward general administration. Attorneys may charge on the same statutory percentage as personal representatives, or may charge hourly at $250 to $450 per hour. Contested cases can cost $15,000 or more.

Additional costs:

• Newspaper publication of creditor notice: $100 to $300
• Certified copies of Letters: $10 to $30 per copy
• Surety bond premiums: varies based on estate value
• Appraisal fees: varies by asset type
• E-filing service fees: $3.50 per document (Clark County)

Required Forms

Nevada probate forms are not standardized statewide with uniform form numbers like some states. Each judicial district may have its own forms, though the content requirements are governed by NRS. Clark County (Eighth Judicial District) provides the most comprehensive set of probate forms. Key documents include:

Starting the case:

• Petition for Probate of Will and Issuance of Letters Testamentary — used when there is a will (general administration)
• Petition for Letters of Administration — used when there is no will (general administration)
• Petition for Summary Administration — for estates between $150,001 and $500,000
• Petition to Set Aside Estate Without Administration — for estates valued at $150,000 or less

Letters of authority:

• Letters Testamentary — issued when there is a will (NRS 141.020)
• Letters of Administration — issued when there is no will (NRS 141.030)
• Oath of Personal Representative — must be filed before letters are issued (NRS 142.010)

Inventory and accounting:

• Inventory and Appraisement — due within 60 days of appointment (NRS 143.030)
• Annual Account — required for estates open longer than one year
• Final Account and Petition for Distribution — filed to close the estate

Creditor notices:

• Notice to Creditors — published in newspaper; 90 days (general) or 60 days (summary) claim period
• Notice of Hearing — required for petition hearings

Small estate:

• Affidavit of Entitlement — for personal property estates valued at $150,000 or less (NRS 146.080)

Closing:

• Petition for Final Distribution — requests court approval to distribute assets
• Receipt of Distribution — signed by beneficiaries confirming receipt
• Order of Final Distribution and Discharge — court order closing the estate

Executor Duties

In Nevada, the estate administrator is called the personal representative — whether named in a will (executor) or appointed by the court (administrator). Their fiduciary duties include:

Immediate responsibilities:

• File the will with the district court in the county of the decedent's domicile within 30 days of learning of the death (NRS 136.050)
• File the petition for probate and appointment as personal representative
• Take the oath of office before the court clerk (NRS 142.010)
• Post a surety bond if required by the court
• Obtain Letters Testamentary or Letters of Administration
• 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 newspaper of general circulation
• Mail written notice to all known creditors within 30 days of appointment
• File the Inventory and Appraisement within 60 days (NRS 143.030)
• Manage the decedent's ongoing obligations (mortgage, utilities, insurance)
• Maintain detailed records of all transactions

Financial obligations:

• Collect and inventory all estate assets
• Obtain appraisals for real property, business interests, and other assets requiring valuation
• File the decedent's final federal and Nevada state income tax returns (Nevada has no state income tax, simplifying this)
• File a federal estate tax return if the estate exceeds the federal exemption threshold
• Review and pay valid creditor claims in statutory priority order (NRS 147.195)
• Pay estate administration expenses

Distribution and closing:

• Prepare the Final Account showing all receipts and disbursements
• File the Petition for Distribution with the court
• Attend the hearing on the final account and proposed distribution
• Distribute assets to beneficiaries according to the will or Nevada intestacy laws
• Obtain signed Receipts of Distribution from each beneficiary
• File receipts with the court and request discharge
• The personal representative remains liable until formally discharged by the court

Unique State Rules

Community property state

Nevada is one of nine community property states. Each spouse owns a one-half interest in all property acquired during the marriage (excluding gifts, inheritances, and premarital property). When one spouse dies, their one-half of community property is subject to probate or testamentary disposition, while the surviving spouse's one-half passes automatically. This significantly reduces the probate estate for married couples.

No state estate tax or inheritance tax

Nevada does not impose a state estate tax or inheritance tax. Combined with Nevada having no state income tax, this makes Nevada one of the most tax-friendly states for estate administration. Only the federal estate tax applies, currently affecting estates exceeding approximately $13.99 million (2025 threshold).

SB 404 threshold increases (October 2025)

Nevada significantly raised its probate thresholds effective October 1, 2025, under SB 404. The affidavit of entitlement and set-aside limits increased from $100,000 to $150,000, and the summary administration limit increased from $300,000 to $500,000. These changes allow more estates to avoid full general administration.

Independent Administration of Estates Act

Since 2011, Nevada has offered the Independent Administration of Estates Act (NRS 143.300 et seq.). When requested in the petition, this allows the personal representative to sell real and personal property, borrow money, and pay creditor claims without prior court approval. This significantly reduces the time and expense of general administration.

Homestead protection

Under NRS 146.050, if either spouse recorded a homestead on the marital residence during the marriage, the home vests absolutely in the surviving spouse upon death, bypassing probate entirely. Even without a recorded homestead, the court can set aside a homestead for the surviving spouse and minor children. Nevada's homestead exemption protects up to $605,000 in equity.

Statutory fee schedule for attorneys and personal representatives

Nevada is one of the few states with a statutory percentage-based fee schedule (NRS 150.060) for both attorneys and personal representatives. While attorneys are not required to use this schedule, many do. The percentages range from 4% on the first $100,000 down to 0.5% on amounts over $15 million.

40-day waiting period for affidavits

Nevada requires a 40-day waiting period after death before an Affidavit of Entitlement can be used, which is longer than many states' 30-day requirements.

Court hearing required for all administrations

Unlike UPC states that allow informal probate through a registrar, Nevada requires a court hearing before a judge for both summary and general administration. This adds time and complexity compared to states with administrative probate options.

How SwiftProbate Helps

Nevada's tiered probate system offers multiple paths, but choosing the right one and navigating the court requirements takes careful analysis. SwiftProbate generates a tailored roadmap for your specific Nevada estate.

What SwiftProbate does for Nevada estates:

• Determines the right track — evaluates whether your estate qualifies for the Affidavit of Entitlement, set-aside, summary administration, or general administration based on asset values and the SB 404 thresholds
• Identifies community property — analyzes which assets are community property (passing one-half automatically to the surviving spouse) versus separate property subject to probate
• Generates Nevada-specific deadlines — including the 40-day affidavit waiting period, 60-day inventory filing deadline, and 60-day or 90-day creditor claim periods
• Creates asset-specific task lists — with steps for transferring real property through probate, collecting personal property via affidavit, handling homestead claims, and retitling vehicles through the Nevada DMV
• Confirms no state tax obligations — verifies that no Nevada estate, inheritance, or income 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 a Nevada estate.