2011 Connecticut Code
Title 45a Probate Courts and Procedure
Chapter 801b Probate Court Procedures
Sec. 45a-107. Costs for settlement of decedent's estate. Interest on unpaid costs. Exception.

      Sec. 45a-107. Costs for settlement of decedent's estate. Interest on unpaid costs. Exception. (a) The basic costs for all proceedings in the settlement of the estate of any deceased person, including succession and estate tax proceedings, shall be in accordance with the provisions of this section.

      (b) For estates in which proceedings were commenced on or after January 1, 2011, costs shall be computed as follows:

      (1) The basis for costs shall be (A) the greatest of (i) the gross estate for succession tax purposes, as provided in section 12-349, (ii) the inventory, including all supplements thereto, (iii) the Connecticut taxable estate, as defined in section 12-391, or (iv) the gross estate for estate tax purposes, as provided in chapters 217 and 218, except as provided in subdivisions (4) and (5) of this subsection, plus (B) all damages recovered for injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries that are not reimbursable by medical insurance, and minus the attorney's fees and other costs and expenses of recovering such damages. Any portion of the basis for costs that is determined by property passing to the surviving spouse shall be reduced by fifty per cent. Except as provided in subdivision (3) of this subsection, in no case shall the minimum cost be less than twenty-five dollars.

      (2) Except as provided in subdivision (3) of this subsection, costs shall be assessed in accordance with the following table:

Basis for Computation Of CostsTotal Cost 0 to $500$25 $501 to $1,000$50 $1,000 to $10,000$50, plus 1% of all in excess of $1,000 $10,000 to $500,000$150, plus .35% of all in excess of $10,000 $500,000 to $4,754,000$1,865 plus .25% of all in excess of $500,000 $4,754,000 and over$12,500
      (3) Notwithstanding the provisions of subdivision (1) of this subsection, if the basis for costs is less than ten thousand dollars and a full estate is opened, the minimum cost shall be one hundred fifty dollars.

      (4) In the case of a deceased person who was domiciled in this state on the date of his or her death, the gross estate for estate tax purposes shall, for the purpose of determining the basis for costs pursuant to subdivision (1) of this subsection, be reduced by the fair market value of any real property or tangible personal property of the deceased person situated outside of this state.

      (5) In the case of a deceased person who was not domiciled in this state on the date of his or her death but who owned real property or tangible personal property situated in this state on the date of his or her death, only the fair market value of such real property or tangible personal property situated in this state shall be included in the basis for costs pursuant to subdivision (1) of this subsection.

      (c) For estates in which proceedings were commenced on or after April 1, 1998, and prior to January 1, 2011, costs shall be computed as follows:

      (1) The basis for costs shall be (A) the gross estate for succession tax purposes, as provided in section 12-349, the inventory, including all supplements thereto, the Connecticut taxable estate, as defined in section 12-391, or the gross estate for estate tax purposes, as provided in chapters 217 and 218, whichever is greater, plus (B) all damages recovered for injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries that are not reimbursable by medical insurance and minus the attorney's fees and other costs and expenses of recovering such damages. Any portion of the basis for costs that is determined by property passing to the surviving spouse shall be reduced by fifty per cent. Except as provided in subdivision (3) of this subsection, in no case shall the minimum cost be less than twenty-five dollars.

      (2) Except as provided in subdivisions (3) and (4) of this subsection, costs shall be assessed in accordance with the following table:

Basis for Computation Of CostsTotal Cost 0 to $500$25 $501 to $1,000$50 $1,000 to $10,000$50, plus 1% of all in excess of $1,000 $10,000 to $500,000$150, plus .35% of all in excess of $10,000 $500,000 to $4,754,000$1,865 plus .25% of all in excess of $500,000 $4,754,000 and over$12,500

      (3) Notwithstanding the provisions of subdivision (1) of this subsection, if the basis for costs is less than ten thousand dollars and a full estate is opened, the minimum cost shall be one hundred fifty dollars.

      (4) In estates where the gross taxable estate is less than six hundred thousand dollars, in which no succession tax return is required to be filed, a probate fee of .1 per cent shall be charged against non-solely-owned real estate, in addition to any other fees computed under this section.

      (d) For estates in which proceedings were commenced on or after July 1, 1993, and prior to April 1, 1998, costs shall be computed as follows:

      (1) The basis for costs shall be: (A) The gross estate for succession tax purposes, as provided in section 12-349, or the inventory, including all supplements thereto, whichever is greater, plus (B) all damages recovered for injuries resulting in death minus any hospital and medical expenses for treatment of such injuries that are not reimbursable by medical insurance and minus the attorney's fees and other costs and expenses of recovering such damages. Any portion of the basis for costs that is determined by property passing to the surviving spouse shall be reduced by fifty per cent. Except as provided in subdivision (3) of this subsection, in no case shall the minimum cost be less than ten dollars.

      (2) Except as provided in subdivision (3) of this subsection, costs shall be assessed in accordance with the following table:

Basis for Computation Of CostsTotal Cost 0 to $1,000$10.00 $1,000 to $10,000$10, plus 1% of all in excess of $1,000 $10,000 to $500,000$100, plus .30% of all in excess of $10,000 $500,000 to $4,715,000$1,570, plus .20% of all in excess of $500,000 $4,715,000 and over$10,000

      (3) If the basis for costs is less than ten thousand dollars and a full estate is opened, the minimum cost shall be one hundred dollars.

      (e) For estates in which proceedings were commenced on or after July 1, 1983, and prior to July 1, 1993, costs shall be computed as follows:

      (1) The basis for costs shall be: (A) The gross estate for succession tax purposes, as provided in section 12-349, minus one-third of the first fifty thousand dollars of any part of the gross estate for succession tax purposes that passes other than by will or under the laws of intestacy, plus (B) all damages recovered for injuries resulting in death minus any hospital and medical expenses for treatment of such injuries that are not reimbursable by medical insurance and minus the attorney's fees and other costs and expenses of recovering such damages.

      (2) Costs shall be assessed in accordance with the following table:

Basis for Computation Of CostsTotal Cost 0 to $1,000$10.00 $1,000 to $10,000$10, plus 1% of all in excess of $1,000 $10,000 to $100,000$100, plus .30% of all in excess of $10,000 $100,000 to $200,000$370, plus .25% of all in excess of $100,000 $200,000 to $500,000$620, plus .2% of all in excess of $200,000 $500,000 to $1,000,000$1,220, plus .15% of all in excess of $500,000 $1,000,000 to $5,000,000$1,970, plus .125% of all in excess of $1,000.000 $5,000,000 and over$6,970, plus .1% of all in excess of $5,000,000

      (f) For estates in which proceedings were commenced prior to July 1, 1983, costs shall be computed as follows:

With respect to any estate in which any proceedings were commenced or succession tax documents filed:Costs computed under: Prior to January 1, 1968Section 45-17 of the 1961 supplement to the general statutes Prior to July 1, 1969, but on or after January 1, 1968Section 45-17a of the 1967 supplement to the general statutes Prior to July 1, 1978, but on or after July 1, 1969Section 45-17a of the 1969 supplement to the general statutes Prior to July 1, 1983, but on or after July 1, 1978Section 45-17a of the general statutes, revised to January 1, 1983
      (g) If more than one hearing is held in any matter under this section, an additional charge of twenty-five dollars shall be payable to the court by the estate, or, in the discretion of the court, by any interested party against whom the court shall assess such additional charge.

      (h) If the total time of any one hearing in the matter exceeds one hour, an additional charge of twenty-five dollars per hour for each hour in excess of the first hour shall be payable to the court by the estate, or at the discretion of the court by any interested party against whom the court shall assess the additional charge, provided the additional charge shall not exceed three hundred dollars.

      (i) A charge of fifty dollars shall be payable to the court by any creditor applying to the Court of Probate pursuant to section 45a-364 or 45a-401 for consideration of a claim. If such claim is allowed by the court, the court may order the fiduciary to reimburse the charge from the estate.

      (j) A charge of fifty dollars plus the actual costs of rescheduling the adjourned hearing shall be payable to the court by any party who requests an adjournment of a scheduled hearing or whose failure to appear necessitates an adjournment, provided the court may waive the charge and costs for cause shown.

      (k) In no event shall any fee exceed ten thousand dollars for any estate in which proceedings were commenced prior to April 1, 1998, and twelve thousand five hundred dollars for any estate in which proceedings were commenced on or after April 1, 1998.

      (l) In the case of decedents who die on or after January 1, 2011:

      (1) Any costs assessed under this section that are not paid within thirty days of the date of an invoice from the court of probate shall bear interest at the rate of one-half of one per cent per month or portion thereof until paid;

      (2) If a tax return or a copy of a tax return required under subparagraph (C) of subdivision (3) of subsection (b) of section 12-392 is not filed with a court of probate by the due date for such return or copy under subdivision (1) of subsection (b) of section 12-392, or by the date an extension under subdivision (4) of subsection (b) of section 12-392 expires, the costs that would have been due under this section if such return or copy had been filed by such due date or expiration date shall bear interest at the rate of one-half of one per cent per month or portion thereof from the date that is thirty days after such due date or expiration date, whichever is later, until paid. If a return or copy is filed with a court of probate on or before such due date or expiration date, whichever is later, the costs assessed shall bear interest as provided in subdivision (1) of this subsection;

      (3) A court of probate may extend the time for payment of any costs under this section, including interest, if it appears to the court that requiring payment by such due date or expiration date would cause undue hardship. No additional interest shall accrue during the period of such extension. A court of probate may not waive interest outside of any extension period;

      (4) The interest requirements in subdivisions (1) and (2) of this subsection shall not apply if:

      (A) The basis for costs for the estate does not exceed forty thousand dollars; or

      (B) The basis for costs for the estate does not exceed five hundred thousand dollars and any portion of the property included in the basis for costs passes to a surviving spouse.

      (P.A. 90-146, S. 3; P.A. 93-279, S. 9, 20; P.A. 94-66, S. 1, 3; P.A. 97-93, S. 2, 3; June Sp. Sess. P.A. 05-3, S. 56; June Sp. Sess. P.A. 05-5, S. 15; P.A. 10-184, S. 1.)

      History: P.A. 93-279 added Subsec. (b) re computation of costs for estates commenced on or after July 1, 1993, relettered remaining Subsecs. and added Subsecs. (e) and (f) re additional charges of $25 for more than one hearing or if total time of hearing exceeds one hour payable by estate or any interested party at the discretion of the court, Subsec. (g) re charge of $100 payable to court by creditor applying pursuant to Sec. 45a-101 for consideration of a claim, Subsec. (h) re charge of $50 for appeal payable by appellant and Subsec. (i) re charge of $50 plus actual costs for rescheduling hearing and increased maximum amount of any fee from $7,500 to $10,000, effective July 1, 1993; P.A. 94-66 amended Subsec. (g) to reduce the charge payable by a creditor from $100 to $50 and make the charge applicable to applications made pursuant to Sec. 45a-364, effective July 1, 1994; P.A. 97-93 amended Subsec. (a) to add estate tax proceedings and added new Subsec. (b) to increase entry fees and basic costs for estates in which proceedings commenced on or after April 1, 1998, redesignated existing Subsecs. (b) to (j), inclusive, as Subsecs. (c) to (k), inclusive, and amended Subsec. (k) to add maximum fee of $12,500 for any estate in which proceedings were commenced on or after April 1, 1998; June Sp. Sess. P.A. 05-3 amended Subsec. (b)(1) by replacing "gross estate" with "Connecticut taxable estate" as a basis for costs, effective June 30, 2005, and applicable to estates of decedents dying on or after January 1, 2005; June Sp. Sess. P.A. 05-5 amended Subsec. (b)(1) by adding the gross estate as another basis for costs, effective July 1, 2005, and applicable to estates of decedents dying on or after January 1, 2005; P.A. 10-184 added new Subsec. (b) re costs for estates in which proceedings commenced on or after January 1, 2011, redesignated existing Subsec. (b) as Subsec. (c) and amended same to make provisions applicable to proceedings commenced prior to January 1, 2011, redesignated existing Subsecs. (c) to (h) as Subsecs. (d) to (i), deleted former Subsec. (i) re $50 charge for appeal, added Subsec. (l) re interest requirements for decedents who die on or after January 1, 2011, and made technical changes, effective January 1, 2011.