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Arkansas Probate and Intestate Succession: What Happens Without a Will (2026)

Independently fact-checked against primary sources (last audited August 20, 2026). · Reviewed by the RecordingLaw editorial team. · Law checked current as of August 20, 2026. · 6 primary sources cited on this page. How we verify our legal content

Arkansas Probate and Intestate Succession: What Happens Without a Will (2026)

Frequently Asked Questions

What court handles probate in Arkansas?

The Circuit Court, Probate Division in the county where the decedent resided at death. Arkansas restructured its courts in 2002 so that every Circuit Court now has a dedicated probate division rather than a separate probate court.

Does Arkansas have an inheritance tax?

No. Arkansas has no state inheritance tax and no state estate tax. Arkansas's estate tax was repealed by Act 645 of 2003, effective for deaths after January 1, 2005.

Does Arkansas have an estate tax?

No. Only the federal estate tax can apply to an Arkansas estate, and only above the $15,000,000 per-person federal exemption for 2026.

What is the small estate affidavit threshold in Arkansas?

Under Ark. Code Ann. section 28-41-101, an estate valued at $100,000 or less, excluding the homestead and statutory spousal and minor-child allowances, can be collected using a small estate affidavit at least 45 days after death, without a full probate administration.

What is dower and curtesy in Arkansas?

Dower and curtesy are old common-law spousal property rights that Arkansas, unlike most states, never fully abolished. When the decedent leaves surviving descendants, they give a surviving spouse a life estate in one-third of the decedent's real property, in addition to a share of personal property, under Ark. Code Ann. sections 28-11-301 and following.

Who inherits if there is no will in Arkansas?

The Table of Descents, Ark. Code Ann. section 28-9-214, together with Arkansas's dower and curtesy statutes, controls. A surviving spouse and descendants inherit first; if none survive, the estate passes to parents, then siblings, then more distant relatives in order.

Can a small estate affidavit in Arkansas transfer real estate?

Yes. Unlike many states, whose small estate affidavits are limited to personal property, Arkansas's small estate affidavit process under Ark. Code Ann. section 28-41-101 can include real property, provided the total estate value stays within the $100,000 threshold.

Updates

Independently fact-checked against the cited primary sources; governing law re-checked for recent changes

Corrected the surviving spouse's real-property share under Ark. Code Ann. 28-11-307 (fee simple applies only to non-ancestral property against collateral heirs, not a flat one-half fee-simple rule) and the small-estate affidavit standard under 28-41-101 (the statute requires swearing there are no unpaid claims, not a softer 'paid or arrangements made' alternative).

Governing law re-checked for recent changes

Reviewed and approved by an editor

Sources and References

  1. Ark. Code Ann. section 28-41-101 (small estate affidavit / distribution without administration)(craigheadclerk.com).gov
  2. Ark. Code Ann. section 28-9-214 (Table of Descents, Arkansas Inheritance Code of 1969) — Arkansas Circuit Courts Judges' Probate Benchbook(arcourts.gov).gov
  3. Ark. Code Ann. section 28-11-307 (surviving spouse's fee simple share, no descendants) — general dower and curtesy background(law.cornell.edu)
  4. Ark. Code Ann. section 28-50-101 (notice to creditors and claims period) — Arkansas Circuit Courts Judges' Probate Benchbook(arcourts.gov).gov
  5. Arkansas Judiciary, Circuit Courts(arcourts.gov).gov
  6. Ark. Code Ann. Title 26, Subtitle 5, Chapter 59 (Arkansas estate tax, repealed for deaths after January 1, 2005)(arkansas.gov).gov
  7. IRS, "What's New - Estate and Gift Tax" (2026 basic exclusion amount)(irs.gov).gov
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