Overview
Vermont has not adopted the Uniform Probate Code (UPC), maintaining its own probate statutes under Title 14 of the Vermont Statutes Annotated. Probate cases are handled by the Probate Division of the Superior Court, with a probate court in each of Vermont's 14 counties.
Vermont offers two main probate tracks:
- Small Estate Procedure — for estates valued at $45,000 or less (excluding real estate other than timeshares), providing a simplified probate process
- Full Probate Administration — standard court-supervised proceedings for larger estates
Vermont imposes a state estate tax on estates exceeding $5 million, with a flat rate of 16% on the taxable amount above the exemption. This is one of the higher rates among estate-tax states, though the $5 million exemption shields most estates.
Vermont does not impose an inheritance tax.
When Probate is Required
Probate is required in Vermont 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
Probate is generally not required for:
- 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
- Small estates valued at $45,000 or less (excluding real estate other than timeshares) — eligible for simplified procedure
Small Estate Options
Vermont provides a small estate procedure for estates meeting certain criteria.
Eligibility requirements:
- The decedent did not own any real estate (other than a timeshare)
- The total value of the estate is $45,000 or less
How the process works:
- File a petition with the Probate Division of the Superior Court in the county where the decedent was domiciled
- The filing fee for small estates is $50
- The court processes the petition with reduced formalities
- The simplified procedure allows for streamlined administration and distribution
Important limitations:
- This is still a court-supervised process — not a pure affidavit bypass
- Real estate (other than timeshares) disqualifies the estate from the small estate procedure
- The executor still has fiduciary duties
- If disputes arise, full administration may be required
Step-by-Step Process
1. Determine the appropriate probate track
Assess the estate to determine whether it qualifies for the small estate procedure ($45,000 or less, no real estate other than timeshares) or needs full probate.
2. File the petition
File a Petition to Open an Estate with the Probate Division of the Superior Court in the county where the decedent was domiciled. Include the original will, death certificate, and filing fee. Fees are based on estate value.
3. Appointment of executor or administrator
The probate court reviews the petition and appoints the executor (named in the will) or administrator (court-appointed). The court issues Letters Testamentary or Letters of Administration.
4. Post bond if required
Vermont may require the executor to post a surety bond unless the will waives it.
5. Publish notice to creditors
Publish a Notice to Creditors as required. Creditors generally have 4 months to present claims.
6. File the inventory
File an Inventory listing all estate assets and their fair market values within the time set by the court.
7. Pay debts, claims, and taxes
Review and pay valid creditor claims. File the decedent's final federal and Vermont income tax returns. If the estate exceeds $5 million, file the Vermont Estate Tax Return (Form E-1).
8. File the accounting
File a Final Accounting with the court detailing all assets, debts paid, and proposed distributions.
9. Obtain court approval
The court reviews the accounting and approves distributions.
10. Distribute assets and close
Distribute remaining assets according to the will or Vermont's intestacy laws. Obtain receipts. The estate is formally closed after court approval.
Timeline & Costs
Typical timeline:
- Small estate procedure: 3 to 6 months
- Full probate: 6 to 12 months
- Complex or contested estates: 1 to 3+ years
Court filing fees (based on estate value):
- Estates of $10,000 or less: $50
- Small estate affidavit procedure: $50
- Fees increase with estate value, up to $3,250 for estates over $10 million
Executor compensation:
Vermont allows reasonable compensation for the executor, subject to court approval.
Attorney fees:
Vermont probate attorneys typically charge between $3,000 and $6,000 for straightforward probate, and $6,000 to $15,000+ for complex proceedings. Hourly rates generally range from $200 to $375 per hour.
Vermont estate tax:
Estates exceeding $5 million are subject to a flat 16% estate tax on the taxable amount above the exemption. The return (Form E-1) is due 9 months after death.
Additional costs:
- Newspaper publication: $50 to $200
- Certified copies: varies
- Surety bond premiums: varies by estate size
- Appraisal fees: varies by asset type
Required Forms
Vermont probate forms are available from the Vermont Judiciary website (vermontjudiciary.org). Key forms include:
Starting the case:
- Petition to Open an Estate — initiates probate
- Acceptance of Office — executor or administrator accepts the role
Letters of authority:
- Letters Testamentary — authority for the executor
- Letters of Administration — authority for the administrator
Notices:
- Notice to Creditors — published as required
- Notice to Interested Persons
Inventory and accounting:
- Inventory — listing of all estate assets
- Final Accounting — financial report for court review
Tax forms:
- Form E-1 — Vermont Estate Tax Return (for estates exceeding $5 million)
Closing:
- Final Accounting and Decree of Distribution — court-approved closing
Executor Duties
In Vermont, the estate administrator is called the executor (if named in a will) or administrator (if appointed by the court). Their fiduciary duties include:
Immediate responsibilities:
- File the will with the Probate Division of the Superior Court
- File the petition to open the estate
- Post a surety bond if required
- Obtain Letters Testamentary or Letters of Administration
- Secure and protect all estate assets
Administrative duties:
- Open an estate bank account
- Publish the Notice to Creditors
- Notify all known creditors and interested persons
- File the Inventory
- Manage the decedent's ongoing obligations
- Maintain detailed records
Financial obligations:
- Collect and inventory all estate assets
- Determine whether the estate exceeds Vermont's $5 million estate tax threshold
- File the decedent's final income tax returns
- If applicable, file the Vermont Estate Tax Return (Form E-1)
- Review and pay valid creditor claims
- Pay estate administration expenses
Distribution and closing:
- File the Final Accounting
- Distribute assets according to the will or Vermont intestacy laws
- Obtain signed receipts from beneficiaries
- Obtain court approval and formal discharge
Unique State Rules
State estate tax with 16% flat rate
Vermont imposes a state estate tax on estates exceeding $5 million, with a flat rate of 16% on the taxable amount above the exemption. This flat rate is notable — most estate-tax states use graduated rates. The return (Form E-1) is due 9 months after death.
County-based probate courts
Each of Vermont's 14 counties has a probate court, now organized as the Probate Division of the Superior Court. The probate judge handles estate matters, guardianships, and trust administration.
No real estate in small estates
Vermont's small estate procedure requires that the decedent owned no real estate (other than timeshares). This means even a modest home disqualifies the estate from the simplified process.
Not a UPC state
Vermont has not adopted the Uniform Probate Code. Its probate procedures are governed by Title 14 of the Vermont Statutes Annotated.
Value-based filing fees
Vermont charges court filing fees based on estate value, ranging from $50 for small estates up to $3,250 for estates over $10 million.
4-month creditor claim period
Creditors generally have 4 months to present claims against the estate.
No inheritance tax
While Vermont has an estate tax, it does not impose an inheritance tax. The estate tax is assessed against the estate before distribution.
How SwiftProbate Helps
Vermont's probate system — with its estate tax, county courts, and small estate limitations — requires careful navigation. SwiftProbate generates a tailored roadmap for your specific Vermont estate.
What SwiftProbate does for Vermont estates:
- Determines the right track — evaluates whether your estate qualifies for the small estate procedure ($45,000, no real estate) or needs full administration
- Flags estate tax obligations — identifies whether the estate may exceed Vermont's $5 million threshold and generates tasks for Form E-1
- Generates Vermont-specific deadlines — including the 4-month creditor claim period and filing timelines
- Creates asset-specific task lists — with steps for each asset type specific to Vermont procedures
- Calculates filing fees — estimates the court fee based on your estate's value
Start with a free account to get your Phase 1 estate administration checklist, covering the essential first steps for opening and managing a Vermont estate.