Kentucky
Kentucky 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. · 9 primary sources cited on this page. How we verify our legal content
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 , 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, under penalty of perjury, that there shall be no further administration, available for both testate and intestate estates with no debts owing (), or where the court finds that the spousal or family exemption, alone or together with preferred claims already paid, equals or exceeds the estate's distributable assets ().
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 (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 still uses the terms "dower" and "curtesy," but its role has narrowed. On top of the 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 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 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 , 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 and 140.080, and Kentucky's Department of Revenue groups beneficiaries into three classes.
Class A beneficiaries, meaning a surviving spouse, parents, children, grandchildren, siblings (including half-siblings), and, since a 2026 amendment, nieces and nephews (including half-nieces and half-nephews), are fully exempt from Kentucky inheritance tax. Effective April 27, 2026 and applied retroactively to deaths on or after January 1, 2026 (2026 Ky. Acts ch. 198, sec. 40), nieces and nephews moved out of Class B and into Class A. Class B beneficiaries now consist of daughters-in-law, sons-in-law, aunts, uncles, and great-grandchildren (grandchildren of a child by blood, stepchild, or child adopted during infancy), who 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 circulated on several secondary and aggregator websites in 2025 that Kentucky was about to make the old Class B (which then included nieces and nephews) fully tax-exempt effective January 1, 2026 through House Bill 726. That specific bill died in committee on March 28, 2025 and was never enacted. Separately, and through a different mechanism, the legislature did amend in 2026 (2026 Ky. Acts ch. 198, sec. 40, effective April 27, 2026, applying retroactively to deaths on or after January 1, 2026) to move nieces and nephews out of Class B and into the fully exempt Class A. The practical result for a niece or nephew inheriting from a death on or after January 1, 2026 matches what the failed 2025 bill would have produced, just reached through a different, later-enacted statute. Class B today is limited to daughters-in-law, sons-in-law, aunts, uncles, and great-grandchildren (grandchildren of a child by blood, stepchild, or child adopted during infancy), who remain subject to the $1,000 exemption with 4% to 16% rates described above.
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.
More Kentucky Laws
Frequently Asked Questions
What court handles probate in Kentucky?
The District Court, county by county, under KRS Chapter 395. Kentucky has no separate statewide probate court.
Does Kentucky have an inheritance tax in 2026?
Yes. Kentucky is one of five states with a state inheritance tax. Class A beneficiaries (spouse, parents, children, grandchildren, siblings, and, since a 2026 amendment, nieces and nephews) are exempt. Class B beneficiaries (daughters-in-law, sons-in-law, aunts, uncles, and certain great-grandchildren) pay 4% to 16% above a $1,000 exemption. Class C beneficiaries pay 6% to 16% above a $500 exemption. Kentucky has no separate state estate tax.
Did Kentucky expand the Class B inheritance tax exemption in 2026?
The 2025 bill did fail: House Bill 726, which would have made the old Class B fully exempt, died in committee in March 2025 and was never enacted. But Kentucky's Class A did expand through a separate 2026 act. Effective April 27, 2026 and applied retroactively to deaths on or after January 1, 2026 (2026 Ky. Acts ch. 198, sec. 40), nieces and nephews moved from Class B into the fully exempt Class A under KRS 140.070. The remaining Class B (daughters-in-law, sons-in-law, aunts, uncles, and certain great-grandchildren) still pays 4% to 16% above a $1,000 exemption.
What is the small estate threshold in Kentucky?
Kentucky's dispense-with-administration procedure under KRS 395.455 is commonly reported at $30,000 in personal property, tied to the KRS 391.030 exemption set aside for the surviving spouse or children before the rest of the estate is distributed.
Who inherits if you die without a will in Kentucky?
For deaths on or after July 15, 2026, under reformed KRS 391.010, a surviving spouse takes the entire estate if there are no descendants or all descendants are shared with the spouse, and one-half if any descendant is not the spouse's. The spouse also receives a life estate in one-third of real estate held during the marriage and half of certain other property under KRS 392.020. Whatever does not pass to the spouse descends to children, then parents, then siblings, then more distant kindred.
Does Kentucky treat stepchildren differently in intestate succession?
Since the 2026 reform, whether a decedent's children are also the surviving spouse's children now directly changes the spouse's share under KRS 391.010. A legally adopted child inherits as a child. An unadopted stepchild does not inherit ahead of closer relatives, but the 2026 reform added stepchildren as a late-priority category, behind grandparents, aunts, and uncles, if no closer kindred survive.
How long do creditors have to file a claim against a Kentucky estate?
Under KRS 396.011, creditors generally have six months from the appointment of a personal representative to present claims. If no personal representative is appointed, creditors instead have two years from the date of death.
Updates
Fixed two broken source links: the House Bill 726 citation now points to the actual 2025 inheritance-tax bill instead of an unrelated 2024 banking-regulation bill, and the KRS 391.030 citation now points to the current statute page instead of a dead/superseded-statute error page.
Independently fact-checked against the cited primary sources; governing law re-checked for recent changes
Corrected 7 statute-attribution/legal-fact errors verified against primary sources.
Added the great-grandchild category to the Class B inheritance-tax beneficiary list (5 instances), which the 2026 amendment rewrite had omitted alongside daughters-in-law, sons-in-law, aunts, and uncles.
Governing law re-checked for recent changes
Governing law re-checked for recent changes
Reviewed and approved by an editor
The Law Behind This Article
This article rests on the statutory provisions below, held in our own legal record and retrieved from the official source. Tap a section to read the operative text.
Kentucky Revised Statutes, Chapter 140: INHERITANCE AND ESTATE TAXES
§ 140.070Inheritance tax ratesIn force
The tax upon transfers of property as defined in the preceding sections of this chapter shall be at the following rates: (1) Class A. In case the transfer is to or for the benefit of a parent, surviving spouse, child by blood, stepchild, child adopted during infancy, child adopted during adulthood who was reared by the decedent during infancy or a grandchild who is the issue of a child by blood, the issue of a stepchild, the issue of a child adopted during adulthood who was reared by the decedent during infancy, the issue of a child adopted during infancy, nephew, niece, or a nephew or niece of the half blood, brother, sister, or brother or sister of the half blood, the tax shall be subject to the provisions of KRS 140.080. (2) Class B. In case the transfer is to or for the benefit of a daughter-in-law, son-in-law, aunt or uncle, or a great-grandchild who is the grandchild of a child by blood, of a stepchild or of a child adopted during infancy, the tax, subject to the provisions of KRS 140.080, shall be: On its value not exceeding $10,000 ..............................................................
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at apps.legislature.ky.gov
Cited in 3 court opinionsMost recently applied by a court: 2015
Leading cases:
- Estate of McVey v. Department of Revenue (Kentucky Supreme Court 2015, 480 S.W.3d 233)“…14Q.080(l)(e), The remaining $9,500 is taxed at 6%, See .KRS 140.070(3) (levying tax of 6% on the first $1…”
- Lynch v. Kentucky Tax Commission (Court of Appeals of Kentucky (pre-1976) 1960, 333 S.W.2d 257)“…to educational, religious, and charitable institutions, and KRS 140.070, prescribing classes of relationship, e…”
- Kentucky Tax Commission v. Lin. Coln Bank & Trust Co. (Court of Appeals of Kentucky 1952, 245 S.W.2d 950)“…g equal treatment to grandchildren, which now appears under KRS 140.070. However, for the purpose of this appea…”
Identified automatically from the court opinions citing this section — not a ranking of which case controls.
Kentucky Revised Statutes, Chapter 391: DESCENT AND DISTRIBUTION
§ 391.010Descent of real estateIn force
When a person having right or title to any real estate or inheritance dies intestate as to such estate, it shall descend in common to his or her kindred, male and female, in the following order, except as otherwise provided in this chapter: (1) (a) To his or her surviving spouse as follows: 1. If there is no surviving descendant of the decedent, the entirety; 2. If the decedent is survived by one (1) or more descendants, all of whom are also descendants of the surviving spouse, the entirety; 3. If the decedent is survived by one (1) or more descendants who are not lineal descendants of the surviving spouse, one-half (1/2); or 4. If the decedent is survived by one (1) or more descendants, all of whom are also descendants of the surviving spouse, and the surviving spouse has one (1) or more descendants who are not descendants of the decedent, one-half (1/2); and (b) Any interest in property not passing to his or her surviving spouse under this subsection, or if there is no surviving spouse, as provided in subsections (2) to (6) of this section.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at apps.legislature.ky.gov
Cited in 46 court opinionsMost recently applied by a court: 2025
Leading cases:
- Wood v. Wingfield (Kentucky Supreme Court 1991, 816 S.W.2d 899)“…e for a legitimate heir as it is for an illegitimate child. KRS 391.010 provides that the real estate of an int…”
- Ryburn v. First National Bank of Mayfield (Court of Appeals of Kentucky (pre-1976) 1965, 399 S.W.2d 313)“…f succession as heirs at law of Ed Gardner, deceased, under KRS 391.010 and 391.030, and as such they are entit…”
- Hagedorn v. Reiser (Court of Appeals of Kentucky (pre-1976) 1949, 310 Ky. 657)“…and Caesar, who are now dead, are, under the provisions of KRS 391.010 and 391.030, entitled to recover the en…”
Identified automatically from the court opinions citing this section — not a ranking of which case controls.
§ 391.030Descent of personal property -- Exemption for surviving spouse and children -- Withdrawal of money from bank by surviving spouseIn force
(1) Except as otherwise provided in this chapter, where any person dies intestate as to his or her personal estate, or any part thereof, the surplus, after payment of funeral expenses, charges of administration, and debts, shall pass and be distributed among the same persons, and in the proportions, to whom and in which real estate is directed to descend, except as follows: (a) The personal estate of an infant shall be distributed as if he or she had died after full age; (b) An alien may be distributee as though he or she were a citizen; and (c) Personal property or money on hand or in a bank or other depository to the amount of thirty thousand dollars ($30,000) shall be exempt from distribution and sale and shall be set apart by the District Court having jurisdiction over the estate on application to the surviving spouse, or, if there is no surviving spouse, to the surviving children.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at apps.legislature.ky.gov
Cited in 35 court opinionsMost recently applied by a court: 2025
Leading cases:
- Wood v. Wingfield (Kentucky Supreme Court 1991, 816 S.W.2d 899)“…"his children and their descendants . . ." KRS 391.010(1). KRS 391.030 provides that the personal property of…”
- Brown v. Sammons (Kentucky Supreme Court 1988, 743 S.W.2d 23)“…will is entitled to the $7500 spousal exemption allowed by KRS 391.030. The district court adjudged the surviv…”
- International Harvester Co. v. Dyer's Adm'r (Court of Appeals of Kentucky (pre-1976) 1944, 297 Ky. 55)“…lds that a widow’s $750 exemption provided in KS Sec. 1403, KRS 391.030, is superior to an undertaker’s claim.…”
Identified automatically from the court opinions citing this section — not a ranking of which case controls.
Kentucky Revised Statutes, Chapter 392: DOWER AND CURTESY
§ 392.020Surviving spouse's interest in property of deceased spouse -- "Dower" and "curtesy" defined -- Surplus personalty and surplus real estateIn force
(1) (a) After the death of the husband or wife intestate, the survivor shall have, in addition to his or her share under KRS 391.010, an estate for his or her life in one-third (1/3) of any real estate of which the other spouse or anyone for the use of the other spouse, was seized of an estate in fee simple during the coverture but not at the time of death, unless the survivor's right to the interest has been barred, forfeited, or relinquished. (b) The survivor shall also have an absolute estate in one-half (1/2) of the surplus personalty left by the decedent. Unless the context otherwise requires, any reference in the statutes of this state to "dower" or "curtesy" shall be deemed to refer to the surviving spouse's interest created by this section. (2) Except as otherwise provided in subsection (4) of this section, surplus personalty includes personal property owned by the decedent at death that is: (a) Payable pursuant to a: 1. Beneficiary designation; 2. Transfer on death designation; or 3.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at apps.legislature.ky.gov
Cited in 55 court opinionsMost recently applied by a court: 2026
Leading cases:
- Brown v. Sammons (Kentucky Supreme Court 1988, 743 S.W.2d 23)“…the decedent’s will and “... receive his or her share under KRS 392.020 as if no will had been made_” KRS 392.0…”
- Mattingly v. Gentry (Court of Appeals of Kentucky 1967, 419 S.W.2d 745)“…y developed over the meaning of our opinion in the light of KRS 392.020, the dower statute, which reads as foll…”
- Hedden v. Hedden (Court of Appeals of Kentucky (pre-1976) 1958, 312 S.W.2d 891)“…s as surviving widow be declared under the 1956 revision of KRS 392.020 generally known as the dower statute. T…”
Identified automatically from the court opinions citing this section — not a ranking of which case controls.
Kentucky Revised Statutes, Chapter 395: PERSONAL REPRESENTATIVES
§ 395.450Jurisdiction to dispense with administrationIn force
The District Court that has jurisdiction to grant administration of the estate of a person dying intestate shall have jurisdiction of proceedings to dispense with administration.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at apps.legislature.ky.gov
§ 395.455Transfer of assets without administrationIn force
(1) Where the exemption for the surviving spouse or children, alone or together with preferred claims, paid by either the surviving spouse or children or by the surviving spouse where the surviving spouse's estate is legally liable for payment, equals or exceeds the amount of distributable assets, the court may order that administration of the estate be dispensed with and the assets be transferred to the surviving spouse or, if there is no surviving spouse, to the surviving children, or to a person designated by the surviving spouse. The court may order that administration of the estate be dispensed with in both testate and intestate estates without requiring the renunciation of a will. (2) If the court is satisfied that no distributable estate will pass through the hands of the personal representative, it may order that no letters of administration be issued and in the case of a testate estate, order that the will be probated only.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at apps.legislature.ky.gov
§ 395.470Dispensing with administration by written agreementIn force
(1) Administration of the estate of a person dying testate or intestate may be dispensed with by agreement if: (a) There are no debts owing by the estate; (b) All beneficiaries entitled to the personal estate have agreed in writing, under penalty of perjury, that there shall be no further administration, and if applicable, have designated a trustee with power to collect claims and demands; (c) Advertisement has occurred as required in subsection (7) of this section, as evidenced by an acknowledgment under penalty of perjury; (d) Provision has been made for the state inheritance tax and the federal estate tax, if any; and (e) There are no claims or demands due the estate, if no trustee has been designated by agreement. (2) (a) The written agreement required in subsection (1)(b) of this section shall be acknowledged under penalty of perjury by the beneficiaries; and (b) The agreements of all beneficiaries shall be filed in the District Court together with the motion for an order dispensing with administration by agreement.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at apps.legislature.ky.gov
Kentucky Revised Statutes, Chapter 396: CLAIMS AGAINST DECEDENTS' ESTATES
§ 396.011Presentation of claims against estate -- Time limitations -- ExceptionsIn force
(1) All claims against a decedent's estate which arose before the death of the decedent, excluding claims of the United States, the State of Kentucky and any subdivision thereof, whether due or to become due, absolute or contingent, liquidated or unliquidated, founded on contract, tort, or other legal basis, if not barred earlier by other statute of limitations, are barred against the estate, the personal representative, and the heirs and devisees, unless presented within six (6) months after the appointment of the personal representative, or where no personal representative has been appointed, within two (2) years after the decedent's death. (2) Nothing in this section shall affect or prevent: (a) To the extent of the security only, any proceeding to enforce any mortgage, pledge, lien or other security interest securing an obligation of the decedent or upon property of the estate; or (b) To the limits of the insurance protection only, any proceeding to establish liability of the decedent or the personal representative for which he is protected by liability insurance.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at apps.legislature.ky.gov
Cited in 19 court opinionsMost recently applied by a court: 2023
Leading cases:
- Gailor v. Alsabi (Kentucky Supreme Court 1999, 990 S.W.2d 597)“…d long after the expiration of the period of limitations. KRS 396.011 affords no relief in this case. Subsect…”
- Batson v. Clark (Court of Appeals of Kentucky 1998, 980 S.W.2d 566)“…rred by the applicable statute of limitations as set out in KRS 396.011. Please notify your clients of this dis…”
- Underwood v. Underwood (Court of Appeals of Kentucky 1999, 999 S.W.2d 716)“…tion to dismiss, alleging that the claim was untimely under KRS 396.011. She also asserted that the claim was b…”
Identified automatically from the court opinions citing this section — not a ranking of which case controls.
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Sources and References
- Kentucky Department of Revenue, Inheritance and Estate Tax(revenue.ky.gov).gov
- Kentucky Department of Revenue, Inheritance Tax Return instructions (Form 92A200)(revenue.ky.gov).gov
- KRS 392.020, Surviving spouse's interest in property of deceased spouse (as amended by 2026 Ky. Acts ch. 134, effective July 15, 2026)(apps.legislature.ky.gov).gov
- KRS 391.010, Descent of real estate (as amended by 2026 Ky. Acts ch. 134, effective July 15, 2026)(apps.legislature.ky.gov).gov
- Kentucky General Assembly, KRS 391.030, Descent of personal property(apps.legislature.ky.gov).gov
- Kentucky General Assembly, 2026 Ky. Acts ch. 134 (Senate Bill 50), reforming KRS 391.010 and 392.020, effective July 15, 2026(apps.legislature.ky.gov).gov
- Kentucky General Assembly, House Bill 726 (2025 Regular Session), died in committee(apps.legislature.ky.gov).gov
- Kentucky General Assembly, KRS 396.011, Time limitations on presentation of claims(apps.legislature.ky.gov).gov
- BillTrack50, Kentucky HB 726 status summary(billtrack50.com)
- KRS 140.070, Inheritance tax rates (as amended by 2026 Ky. Acts ch. 198, sec. 40, effective April 27, 2026, applying to deaths on or after January 1, 2026)(apps.legislature.ky.gov).gov