Tennessee probate is administered through the Probate Court (or Chancery Court in some counties) and is generally considered straightforward for estates without disputes. Tennessee repealed its state inheritance tax in 2016 and its estate tax in 2016, making it one of the more tax-favorable states in the Southeast.
How Probate Works in Tennessee
Tennessee probate is filed in the Probate Court of the county where the deceased was domiciled. In counties without a separate Probate Court, the Circuit or Chancery Court handles probate matters. The executor files the will, petitions for appointment, and takes an oath before the court.
After appointment, the executor is largely independent — inventorying and appraising assets, publishing a notice to creditors in a local newspaper, paying debts and taxes, and distributing the estate. Tennessee does not require a supervised accounting in most cases, which keeps court involvement minimal for straightforward estates.
Small Estate Shortcuts in Tennessee
When the gross probate estate is $50,000 or less, Tennessee allows heirs to use a small estate affidavit to collect assets without opening formal probate. The affidavit can be used 45 days after death and is presented directly to financial institutions and other asset holders. Real property cannot be transferred via affidavit and typically requires a court proceeding.
State Estate Tax
Tennessee has no state estate tax and no inheritance tax. Both were fully repealed as of January 1, 2016. Only the federal estate tax applies, and only for very large estates exceeding the federal exemption (currently $13.61 million per individual).
How Long Does Probate Take in Tennessee?
Tennessee probate typically closes in 6 to 12 months. The 4-month creditor period begins from the date of first publication. Davidson County (Nashville) and Shelby County (Memphis) courts can have moderate scheduling delays; rural counties move more quickly.
Executor Compensation
Tennessee executors are entitled to reasonable compensation. There is no fixed statutory rate, but courts and practitioners typically allow 2–5% of estate value depending on complexity. Compensation must be approved by the court or agreed upon by all beneficiaries, and is paid from estate funds before distribution.