Sec. 45a-107. Costs for settlement of decedent's estate.
Sec. 45a-107. Costs for settlement of decedent's estate. (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 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, 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.
(c) 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.
(d) 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
(e) 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
(f) 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.
(g) 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.
(h) 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.
(i) A charge of fifty dollars for an appeal shall be payable to the court by the appellant.
(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.
(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.)
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.