Michigan Probate Laws
The probate process is initiated when one files a petition with the probate court. The petition can be brought by a child, surviving spouse, the personal representative, an heir, or a creditor.
Probate is not always avoided even if you have a will. If there is a will, the main purpose of probate is to prove if it is completely valid. The person that is named in the will as personal representative is then appointed to continue with administering the estate.
If you die without a will and a petition with probate court is filed, a personal representative will be appointed by the court to administer the estate.
A personal representative is the person who is required to pay the debts and taxes regarding the estate because they are also collecting the assets of the estate. They are also required to properly distribute the property as the will states. The state will no longer collect a separate inheritance tax. Estates valued over $600,000, however, are subject to tax. Decedents must pay tax equal to the maximum credit given under federal estate tax laws. The federal credit increases progressively to 16 percent.
The filing deadline has changed from 105 days from the date of death to 9 months.
Estate tax returns are filed with the State Department of Treasury.
Areas of Practice
