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

Kentucky probate runs through the District Court under KRS Chapter 395. A major reform, Senate Bill 50 (2026 Ky. Acts ch. 134), replaced Kentucky's old intestate spousal-share formula effective July 15, 2026, and Kentucky remains one of only five states that still taxes inheritances directly.

Information last verified on 2026-07-16. This article has not yet been reviewed by a licensed lawyer.

How Probate Works in Kentucky

Kentucky has no separate, statewide probate court. Probate matters are handled by the District Court in the county where the decedent lived, under KRS Chapter 395, Administration of Estates. Kentucky did not adopt the Uniform Probate Code and instead retains its own historic descent-and-distribution and administration scheme that predates the UPC movement.

Regular administration under KRS Chapter 395 involves the District Court appointing a personal representative, who then gathers assets, pays debts, and distributes what remains under court oversight. For small or debt-free estates, Kentucky offers a simplified alternative called "dispense with administration," set out in KRS 395.450, 395.455, and 395.470. Under this procedure, the District Court awards assets directly to the surviving spouse, children, or certain preferred creditors without ever appointing a personal representative or opening full administration. It is available in two situations: where all beneficiaries agree in writing that the decedent died intestate and without debts (KRS 395.470), or where the court finds that the estate's personal property, after liens, does not exceed the cost of administration plus the statutory exemptions and preferred claims (KRS 395.455).

Intestate Succession in Kentucky: Who Inherits Without a Will

Kentucky significantly overhauled its intestate succession law through Senate Bill 50 (2026 Ky. Acts ch. 134), effective for deaths on or after July 15, 2026. Because that date has already passed, the rule described below is Kentucky's current law for essentially any death going forward. An older dower-and-curtesy-only formula, which did not distinguish shared from non-shared children, governed deaths before July 15, 2026.

Under amended KRS 391.010(1)(a), a surviving spouse's share now depends on whether the decedent's descendants are also the surviving spouse's descendants, a distinction Kentucky's old law never made. The surviving spouse takes the entire estate if the decedent has no surviving descendants, or if every surviving descendant is also a descendant of the surviving spouse. If the decedent has one or more descendants who are not also the surviving spouse's descendants, or if the surviving spouse has descendants of their own from outside the marriage in addition to descendants shared with the decedent, the surviving spouse's share drops to one-half, with the remaining half passing to the decedent's descendants.

Whatever does not pass to the surviving spouse under this rule descends first to the decedent's children and their descendants; if none survive, to the decedent's parents; if none survive, to siblings and their descendants; and, absent any of those, splits in equal moieties between the paternal and maternal sides, reaching grandparents, then aunts and uncles and their descendants, then, as a new addition under the 2026 reform, the decedent's stepchildren, before finally escheating to the state.

Amended KRS 392.020 still uses the terms "dower" and "curtesy," but its role has narrowed. On top of the KRS 391.010 share described above, a surviving spouse also receives a life estate, not outright ownership, in one-third of any real estate the decedent held during the marriage but no longer owned at death, plus an absolute one-half share of the decedent's "surplus personalty," a newly defined category reaching certain beneficiary-designated, payable-on-death, and jointly held property. The old rule giving a spouse fee-simple ownership of half the real estate owned at death is gone; that function is now handled by the KRS 391.010 share above.

Kentucky is not a community-property state; its spousal-share rules operate independently of any community-property concept.

One way to make sure your property goes to the people you actually choose, rather than following Kentucky's intestate succession order, is to have a valid will in place. recordinglaw.com's free Kentucky Last Will and Testament Generator can help you create one, with no account required.

Small Estate and Simplified Probate in Kentucky

Kentucky's "dispense with administration" procedure under KRS 395.455 is the state's small-estate mechanism. Multiple secondary sources consistently report the threshold at $30,000 in personal property, a figure tied to the KRS 391.030 exemption that sets aside $30,000 in personal property or bank funds for the surviving spouse (or, if there is no surviving spouse, the children) before the rest of the estate is distributed. KRS 391.030 also provides a separate, smaller $2,500 emergency bank-withdrawal allowance that a spouse or family member can access pending the full $30,000 set-aside, which can help cover immediate expenses while the estate is still being opened.

Where dispense-with-administration applies, the District Court can award the estate's personal property directly to the spouse, children, or certain preferred creditors without appointing a personal representative or opening a full administration case, substantially shortening the process for smaller, debt-free Kentucky estates.

Creditors still face a defined deadline. Under KRS 396.011, as reset by 2021 legislation, creditors have six months from the date a personal representative is appointed to present claims against the estate. If no personal representative is ever appointed, for example because the estate uses dispense-with-administration, creditors instead get two years from the date of death to present a claim.

Does Kentucky Have an Inheritance Tax?

Yes. Kentucky is one of only five states that currently levies its own inheritance tax, alongside Maryland, Nebraska, New Jersey, and Pennsylvania, and Kentucky has no separate state estate tax. The tax is imposed on the beneficiary based on their relationship to the decedent, under KRS 140.070 and 140.080, and Kentucky's Department of Revenue groups beneficiaries into three classes.

Class A beneficiaries, meaning a surviving spouse, parents, children, grandchildren, and siblings (including half-siblings), are fully exempt from Kentucky inheritance tax. Class B beneficiaries, meaning nieces, nephews, half-nieces and half-nephews, daughters-in-law, sons-in-law, aunts, and uncles, receive a $1,000 exemption and are taxed at rates from 4% to 16% on the value they receive above that exemption. Class C beneficiaries, meaning all other beneficiaries, including cousins and unrelated persons, receive a smaller $500 exemption and are taxed at rates from 6% to 16% on the amount above that exemption.

A claim has circulated on several secondary and aggregator websites that Kentucky expanded the Class B exemption to make Class B fully tax-exempt effective January 1, 2026. That claim is false. It refers to House Bill 726 from the 2025 Regular Session, which died in committee on March 28, 2025 and was never enacted, and a related follow-up bill proposing the same change for a later effective date also failed to pass. The Kentucky Department of Revenue's current official guidance confirms the law is unchanged: the $1,000 Class B exemption with 4% to 16% rates, and the $500 Class C exemption with 6% to 16% rates, both described above, remain in force for 2026.

The Kentucky inheritance tax return is due 18 months after the date of death, and the Department of Revenue offers a 5% discount on the tax owed if it is paid within 9 months of death, an incentive worth knowing about for any estate that includes Class B or Class C beneficiaries.

Do You Need a Probate Attorney?

A Kentucky estate that qualifies for dispense-with-administration under KRS 395.455, and involves only Class A beneficiaries, can often be handled without a lawyer. An attorney becomes genuinely worth engaging when the estate includes Class B or Class C beneficiaries and a real inheritance tax calculation, when the intestate share under the reformed KRS 391.010 and 392.020 creates a dispute among family members, when a business interest is involved, or when a will contest is likely. Because Kentucky's intestate framework changed substantively in 2026, a probate attorney can also help family members confirm which version of the law applies and exactly what they are entitled to.

For a broader look at how probate and intestate succession work across the country, see Probate by State.

Disclaimer

This article provides general information about probate and intestate succession law in Kentucky as of the verification date above. It is not legal advice and does not create an attorney-client relationship. It is not a substitute for advice from a probate attorney licensed in Kentucky, particularly for a contested estate, an estate involving Class B or Class C inheritance tax beneficiaries, a business interest, or a blended family. Figures, thresholds, and statutes change; verify current details directly against the Kentucky Revised Statutes or the Kentucky Department of Revenue before relying on any figure here.

---

Last updated: 2026-07-16. Figures and statutes cited reflect their in-force version as of 2026-07-16.