Phoenix, Arizona guide

Phoenix readers can start with the Maricopa County Superior Court Law Library Resource Center. Its small-estate transfer page explains which packets apply and why land is different from an account balance. Confirm that the relevant property and residence make Maricopa the appropriate venue.

Maricopa's Law Library Resource Center separates packet instructions from the actual affidavit forms. Phoenix readers should first decide whether they are presenting a document to an asset holder or filing a real-property request with the Superior Court. Confirm the deceased owner's residence, the property's county, and whether anyone has already opened probate. The county recorder's land records can supply documents, but the recorder is not the office that decides probate eligibility.

Arizona does not currently impose a state estate tax for 2026 deaths and does not currently impose a separate inheritance tax for 2026 deaths.

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.

The Arizona guide covers the broader estate process. The local court does not provide a retirement or investment plan. An attorney addresses legal authority, a CPA addresses filings, and an advisor addresses financial planning. SBC has no local office in Phoenix.