Arizona guide

Arizona small-estate affidavit procedures treat personal property and real property separately. The Maricopa Superior Court forms explain different waiting periods, valuation methods, and claimant requirements. A personal-property affidavit is generally given to the holder of the asset; a real-property process involves the court.

Ask about personal versus real property, your priority as a successor, and whether a personal representative has already been appointed.

Arizona's personal-property and real-property affidavits are different instruments with different timing and asset conditions. A successor's eligibility is not determined only by how much that successor expects to receive; the relevant estate property and existing appointments matter. The real-property packet involves a court filing and supporting ownership information. Use the current packet's valuation instructions, including debts where specified, instead of treating a house's sale price as the only qualifying figure.

Arizona does not currently impose a state estate tax for 2026 deaths and does not currently impose a separate inheritance tax for 2026 deaths. This does not mean the inheritance or its future earnings are exempt from federal estate, income, or capital gains tax. Property and a decedent connected to another state can require another state's review. Older deaths can have different rules.

Arizona Revenue Publication 900 states that Arizona no longer imposes its estate tax for deaths after 2004. Fiduciary income-tax and tax-certificate questions remain separate.

Legal authority, tax reporting, and investing are different tasks. In Arizona, ask the estate attorney to confirm the transfer route and notices, the CPA to review state and federal returns, and the financial advisor to discuss your own cash flow, retirement income, and risk. A simplified estate process is not a tax exemption or an investment recommendation.

The Phoenix guide identifies a local starting point. It does not establish venue for everyone in the state and does not represent an SBC office.