Connecticut Ancillary Probate

Connecticut ancillary probate is the second estate case a family opens when someone who lived in another state died owning Connecticut property. The home state court settles the main estate. A Connecticut Probate Court clears the Connecticut assets, proving a will under Conn. Gen. Stat. § 45a-287 or granting administration under § 45a-303(a)(2).

Start with the structural fact that shapes every step. Connecticut abolished county government in 1960, so no county probate court exists here. Probate is heard in one of the 54 Probate Districts of § 45a-2. For a Connecticut resident, jurisdiction follows the town where the person lived. A nonresident was domiciled in no Connecticut town at death, so venue runs off a separate list of five grounds instead, and the property usually decides where you file.

This page sits under the Connecticut probate process, which covers an estate opened for a Connecticut resident. If you own Connecticut land and want to keep a future estate out of two courts, read how to avoid probate in Connecticut.

What Ancillary Probate Means in Connecticut

A court reaches only the property inside its own state. The court where the decedent lived can wind up the whole estate on paper, and it still cannot move a Connecticut deed. One death produces two files.

The Connecticut file does real work. Until a Connecticut court acts, no buyer, lender, or title searcher treats the parcel as clean, and two statutory liens sit on it in the meantime.

Where a Nonresident's Connecticut Case Gets Filed

Section 45a-287(a) lets the will of a testator who was not domiciled here be proved in any district where any one of these is true:

1. The testator last resided in that district
2. Any of the testator's real or tangible personal property sits there
3. Any of the testator's bank accounts are maintained there, or evidence of other intangible property sits there
4. Any one of the executors or trustees named in the will resides there, or, for a bank or trust company, has an office there
5. Any cause of action in the testator's favor arose there, or any debtor of the testator resides or has an office there

More than one district often qualifies. Section 45a-287(a) settles the race: the court that first assumes jurisdiction keeps it as to all the testator's Connecticut property, plus any property that later reaches a Connecticut fiduciary. The application itself must state the ground you are relying on, under § 45a-287(b).

When there is no will, § 45a-303(a)(2) sends the case to the same five grounds. Section 45a-98(a) confirms both routes as a matter of court power.

Check the district before you address an envelope. Connecticut district names often do not match town names, so a property in New Britain answers to the Berlin Probate District. The Connecticut Probate Court directory maps every town to its district and names the judge and chief clerk.

Two Ways a Will Already Proved Elsewhere Reaches Connecticut

Connecticut gives you a choice, and the two routes do different work.

Prove the will here

File a petition for ancillary probate of the will. The Probate Court uses form PC-201, and PC-201CI carries the confidential information. Under § 45a-287(b) the application comes from a person named as executor or from anyone interested in the estate, and the court gives notice of the hearing to the Commissioner of Revenue Services, to each person named as executor or trustee, to the heirs at law determined by Connecticut law, and to anyone else the court orders.

Two limits ride on that subsection. A will that a competent court at the domicile denied probate cannot be proved here, unless the ground for that denial would not defeat the will of a Connecticut testator. And apart from what § 45a-287 changes, Connecticut applies its own rules on proof and admission of wills, which means § 45a-286 still calls for a hearing before the court proves or disapproves any will. Connecticut runs no informal track to opt into.

Record the foreign decree instead

Section 45a-288(a) covers a will that conveys Connecticut property and has already been proved and established out of state. The executor, or any person interested in that property, presents an authenticated and exemplified copy of the will and of the record of the proceedings to the Probate Court for the district § 45a-287 points to, and asks that the copies be filed and recorded. The request has to come with a complete written statement of the decedent's Connecticut property and estate. After notice the court orders, and a hearing, the court orders the copies recorded when no sufficient objection appears, and they carry the same effect as if the will had been proved here in the first place. If the court does find sufficient objection, § 45a-288(c) shifts the applicant to competent proof of the will's contents and legal sufficiency.

One trap sits in § 45a-288(b). A will made in Connecticut by a Connecticut resident gets no effect through this route unless it was executed under Connecticut law. Compare the signing rules in Connecticut will requirements before you rely on an out-of-state decree.

When There Is No Will

Section 45a-303(b) requires a hearing before letters of administration issue, with notice to every person interested in the estate and, for a nondomiciliary decedent, to the Commissioner of Revenue Services. Section 45a-303(c)(2) then states its own rule for this case: where the intestate decedent lived out of state leaving property here, the court grants administration to the person it deems proper, after the same notice and hearing. That subdivision sits apart from the resident priority ladder in § 45a-303(c)(1), which runs spouse, child, grandchild, parents, sibling, then next of kin entitled to share. Section 45a-303(d) takes a probate bond from whoever is appointed.

Who inherits still runs on Connecticut law for the Connecticut property. Read Connecticut intestate succession for the shares.

The Extra Step Every Out-of-State Fiduciary Owes

Connecticut asks a nonresident fiduciary for something most states do not. Under Conn. Gen. Stat. § 52-60(a), the appointment of a nonresident as executor, administrator, conservator, guardian, or trustee does not take effect until that person files a certificate in the appointing Probate Court, acknowledged before an officer who can take deed acknowledgments, naming the judge of probate and the judge's successors as attorney for service of process.

Section 52-60(b) keeps that appointment alive as long as any liability remains outstanding against the fiduciary and as long as the fiduciary holds estate property. Section 52-60(d) makes service on the judge sufficient service on the fiduciary, delivered by leaving an attested copy with the judge or with the appointing court.

A bank or trust company chartered in another state can serve here too, on conditions. Section 45a-206(a) reaches a foreign corporation named by a nonresident who owns Connecticut property, and it applies a reciprocity test: the corporation may act only where a comparable Connecticut corporation could act in the state that chartered it. Section 45a-206(b) then requires the corporation to appoint the Secretary of the State as its attorney for service before it acts.

What the Court Counts, and What It Charges

The inventory shrinks for a nonresident. Section 45a-341(a)(3) limits the inventory and appraisal of a deceased nonresident's estate to the interest the decedent held at death in Connecticut real property and Connecticut tangible personal property, plus intangible personal property, and it drops the intangibles when the Connecticut proceeding is ancillary to a proceeding in another jurisdiction. Section 45a-341(b) sets the filing deadline at two months after the fiduciary qualifies, extendable to four for cause. The court form is PC-2407.

The fee shrinks the same way. Connecticut charges no flat fee to open a decedent's estate, and it invoices a sliding scale under § 45a-107 after the estate tax return sets the values. Section 45a-107(b)(6) says that for a person who was not domiciled here but owned Connecticut real or tangible personal property, only the fair market value of that Connecticut property enters the fee basis. The scale starts at $25, carries a $150 floor when a full estate opens on a basis under $10,000, and caps at $40,000.

Read that alongside § 45a-287(e), which deems the testator to have been domiciled here for computing § 45a-107 costs unless the Probate Court determines that the Connecticut proceedings are ancillary to proceedings at the domicile. Ask the court to make that determination early, and confirm the current figures on the Probate Courts fee page before you budget.

The Connecticut Estate Tax Reaches a Nonresident

This is the step families skip, and it is the one that stops a closing.

Section 12-392(b)(3)(J) requires a Connecticut estate tax return for every decedent dying on or after January 1, 2023 who was a nonresident whose gross estate includes any Connecticut real property or tangible personal property with an actual situs here. No dollar floor sits on that filing duty. The Department of Revenue Services puts the same rule in its own words: the estate of any individual not domiciled in Connecticut at death, but for whom a full estate is opened under § 45a-287 or § 45a-303(a)(2), has to file.

Which return depends on size. For a 2026 death the Connecticut exclusion is $15 million, matching the federal exclusion amount, and the rate above the line is a flat 12 percent under § 12-391(g)(9).

For a nonresident, the Probate Court in that table is the court for the district where the Connecticut real property or tangible personal property sits.

Three more rules decide the number.

• The return reports the worldwide estate, and the tax gets apportioned. Section 12-391(e)(1)(D) computes the nonresident charge by multiplying the tax from the § 12-391(g) schedule by a fraction: the part of the gross estate Connecticut has jurisdiction over, divided by the whole gross estate. Section 12-391(e)(2)(A) defines the numerator as Connecticut real property and tangible personal property with an actual situs here.
• An LLC does not reliably move the property out of reach. Section 12-391(e)(2)(B) disregards a pass-through entity and treats the Connecticut property as owned by the decedent directly, in proportion to constructive ownership, when the entity carries on no business for profit and gain, or the ownership was not for a valid business purpose, or the property came in by other than a bona fide sale for full and adequate consideration while the decedent kept a power or interest that pulled it into the federal gross estate. The section reaches a partnership, an S corporation, and a single member limited liability company disregarded for federal income tax purposes.
• A Connecticut co-op counts as real property. The Department of Revenue Services follows the law of the place where the property sits, so it treats a Connecticut cooperative unit as an interest in real property for estate and gift tax purposes.

The tax and the return both come due six months after the date of death under § 12-392(a)(1). Late payment draws a penalty of 10 percent of the unpaid amount or $50, whichever is greater, plus interest at 1 percent per month. Section 12-392(b)(4) closes the last escape hatch: where no executor or administrator is appointed, qualified, and acting, each person in actual or constructive possession of the decedent's property is treated as the executor and has to file. Work the numbers with the Connecticut estate tax guide.

Two Liens Sit on the Connecticut Property

Most states give you one lien to clear. Connecticut gives you two, and both attach to the same parcel.

The estate tax lien. Section 12-398(d) puts a lien in favor of the state on the real property transferred, running from the due date until the tax is paid, with interest and costs. It does not bind a lienor, mortgagee, judgment creditor, or bona fide purchaser until notice of the lien is recorded in the town clerk's office where mortgages and conveyances get recorded. Section 12-398(e)(1) says the certificate of release of lien comes from the Probate Court for the district where the nonresident's Connecticut real estate or tangible personal property sits, unless a return has to go to the Commissioner under § 12-392(b)(3), in which case the Commissioner issues it. Section 12-398(e)(2) records the certificate with the town clerk, where it is conclusive proof the property is released.

The probate fee lien. Section 45a-107b(b) makes the § 45a-107 fees a second lien in favor of the state on any Connecticut real property included in the fee basis, again from the due date until paid, and again subject to recording before it binds a bona fide purchaser or a qualified encumbrancer. Section 45a-107b(c) directs the Probate Court for the district where the property sits to issue the release within 10 days of payment in full, and it lets the court release the lien earlier where payment is adequately assured.

The Probate Court form for both requests is PC-205B, Petition for Certificate Releasing Liens. Connecticut fixes no expiration date on either lien, so nothing runs out on its own. Start the releases while the estate tax return is in front of the judge, because a buyer's title searcher will find both.

The Two Land-Record Filings a Fiduciary Owes

Connecticut has no county recorder. Deeds and probate certificates go to the town clerk of the town where the land lies, and § 47-10(a) makes recording the thing that holds land against anyone other than the grantor and the grantor's heirs.

Two filings carry their own deadlines and their own penalties.

• Within two months of qualifying. Section 45a-322(a) tells the fiduciary of any deceased owner of Connecticut real property to lodge a written certificate with the town clerk of each town where the property sits, stating the fact and date of death, the place where the decedent last dwelt, and whether the decedent left a will. The clerk records it in the land records. Section 45a-322(c) sets a $25 forfeiture to the town for skipping it.
• Within one month after the property passes. Section 45a-450(a) tells the fiduciary to get a certificate from the judge, clerk, or assistant clerk and record it in the land records of each town holding the property, within one month after the property is devised, distributed, or set out, or, where it descends to heirs or a spouse, within one month after the court accepts the final administration account. The certificate names each recipient with a residence and mailing address and describes exactly what each one takes. Section 45a-450(b) lets the court issue it before the final account when that serves the parties in interest, and § 45a-450(c) carries a fine of up to $25. The form is PC-250, Certificate of Devise, Descent, or Distribution.

Selling the Connecticut Property

Most ancillary cases exist because someone wants to sell. Section 45a-164(a) lets the Probate Court authorize the sale or mortgage of the whole or any part of Connecticut real property on the written application of an administrator, an executor under a will the court admitted, or a trustee, after such notice as the court orders and after a hearing, when the court finds the sale serves the best interests of the parties in interest. Section 45a-164(b) empowers the fiduciary to sign the conveyance on a probate bond to account for the proceeds, unless a sufficient bond is already in force or the court dispensed with it. The form is PC-400, Petition to Sell or Mortgage Real Property.

Property under a specific devise runs on a tighter rule. Section 45a-428(b) blocks a court-ordered sale or mortgage of real property that a will gave to a named devisee, or forbade selling or mortgaging, in a solvent estate, without the written consent of the specific devisees or other interested distributees. Section 45a-428(a) covers the harder case, an insolvent estate or a solvent one with no other assets to pay debts, taxes, and administration charges, and it requires personal notice to every devisee the court can identify.

Clear both liens before you set a closing date, then read selling inherited property in Connecticut.

Clocks That Bind a Connecticut Ancillary Matter

The 150-day claim window runs from the appointment of the first fiduciary, not from the death and not from publication. Connecticut creditor claims walks through how a fiduciary works that period, and the Connecticut probate timeline shows how the deadlines stack.

Does the Small Estate Affidavit Help a Nonresident?

Families reach for the cheap route first, and Connecticut usually closes it here. Section 45a-273(a) opens the affidavit in lieu of probate only where the decedent's solely owned tangible and intangible personal property, excluding anything passing outside probate by operation of law, comes to $40,000 or less and the decedent owned no solely owned real property in Connecticut. A Connecticut house is the reason most ancillary cases exist, so the first condition usually fails.

Read the venue clause too. Section 45a-273(a) files the affidavit in the Probate Court for the district where the decedent resided, which points outside Connecticut for a nonresident. Ask the chief clerk in the district holding the property whether the route is open before you build a plan around it. Two more details apply either way: § 45a-273(c) sends a copy to the Department of Administrative Services and blocks any decree for 30 days, and the affidavit does not excuse the Connecticut estate tax return.

Connecticut Presumes Your Relative Died a Resident

Domicile is contested ground, and the burden runs against you.

Section 12-391(h)(1) presumes that each decedent died a resident of Connecticut, and it puts the burden of proof on any estate claiming exemption by reason of alleged nonresidency. Section 45a-309(a) then makes the Probate Court find domicile when it admits a will, appoints an administrator, or places a will on file under § 45a-288, and any interested person may appeal that finding under § 45a-186. The court may also grant administration subject to a later final finding of domicile.

Section 12-391(h)(2) gives a separate route through the Department of Revenue Services. A filer who believes the decedent died a nonresident may request a determination of domicile after filing the return, once at least 270 days but no more than three years have passed since the due date, and the Commissioner answers within 180 days of the request.

Keep the evidence a domicile fight needs: the last driver's license, voter registration, the address on income tax returns, and where the person actually slept. A seasonal Connecticut home makes this question live.

How to Keep Connecticut Out of It

Connecticut never adopted a transfer-on-death deed for real property, and the Title 47 chapter list carries no beneficiary-deed chapter. Its transfer-on-death statutes reach securities under the Uniform Transfer on Death Security Registration Act, §§ 45a-468 to 45a-468m, and a motor vehicle registration under § 14-16(b). Neither one touches land. Anyone who lives elsewhere and owns Connecticut property can still plan around a future ancillary case.

• Move the property into a revocable living trust during life. The trust passes it, and no second court file opens.
• Hold it in joint tenancy with right of survivorship. Section 47-14a converts a conveyance that runs to grantees "as tenants by the entirety" into a joint tenancy in fee simple with survivorship, so Connecticut gives married owners survivorship without entirety creditor protection.
• Ask a Connecticut attorney about a life estate deed. Weigh the tax and Medicaid tradeoffs before you record anything.
• Sell the Connecticut property during life. Once it is cash, the proceeds are intangible property the home state estate settles.

An entity by itself is a weaker answer than it looks. The § 12-391(e)(2)(B) look-through can pull the property back into the Connecticut estate tax computation, and it says nothing about who can sign a deed.

Frequently Asked Questions

When do I need ancillary probate in Connecticut?

You need a Connecticut case whenever someone who lived in another state died owning Connecticut real property, or tangible property kept here, in their name alone. The home state court cannot pass title to Connecticut land. A Connecticut Probate Court proves the will under Conn. Gen. Stat. § 45a-287 or grants administration under § 45a-303(a)(2).

Which Connecticut Probate Court hears a nonresident's estate?

Not the district where the decedent lived, because there is none. Section 45a-287(a) gives five alternative grounds: the district where the testator last resided, where real or tangible personal property sits, where a bank account or evidence of intangible property sits, where a named executor or trustee resides or has an office, or where a cause of action arose or a debtor resides. The first court to assume jurisdiction keeps the whole Connecticut estate.

Does a nonresident's estate have to file a Connecticut estate tax return?

Yes, if the gross estate includes any Connecticut real property or tangible personal property with an actual situs here. Section 12-392(b)(3)(J) sets no dollar floor on the filing duty for deaths on or after January 1, 2023. An estate at or below the exclusion files Form CT-706 NT with the Probate Court for the district where the property sits and files nothing with the Department of Revenue Services.

Can the out-of-state executor sell the Connecticut house?

Only after a Connecticut Probate Court appoints a fiduciary and authorizes the sale. Section 45a-164(a) lets the court approve a sale or mortgage of Connecticut real property on written application, after notice and a hearing, when the court finds the sale serves the parties in interest. Two liens have to clear before a buyer's title work closes.

Does the Connecticut small estate affidavit help a nonresident?

Rarely. Section 45a-273(a) closes the affidavit route where the decedent owned solely owned real property in Connecticut, which is the fact pattern behind most ancillary cases, and it files the affidavit in the district where the decedent resided. Ask the chief clerk in the district before relying on it.

Does an out-of-state fiduciary have to do anything extra in Connecticut?

Yes. Under Conn. Gen. Stat. § 52-60(a), the appointment of a nonresident as executor or administrator does not take effect until that person files an acknowledged certificate naming the judge of probate and the judge's successors as attorney for service of process. Service on the judge then counts as service on the fiduciary.

Where This Fits in Your Plan

An ancillary matter is the Connecticut chapter of an estate that lives somewhere else. Keep the two files talking. Let the home state lawyer lead the main estate, add a Connecticut attorney for the filing your home state lawyer cannot make, ask the Probate Court early to treat the proceeding as ancillary so the fee basis stays on the Connecticut property, file the estate tax return by the six month mark because both lien releases depend on it, and record the finished certificate with the town clerk where the land lies. Multi-state estates turn on facts unique to each family, so verify your plan with the chief clerk in the district holding the property or with a licensed Connecticut attorney before you file or sign anything.

This guide is general information about Connecticut ancillary probate. It is not legal advice. Confirm your situation with the chief clerk of the Probate District where the property sits, or with a licensed Connecticut attorney.

Sources:

• Title: Conn. Gen. Stat. § 45a-287, Will of nonresident testator proved in this state. Application. Governing law. Tax. Determination of domicile. Costs for settlement of estate. Publisher: Connecticut General Assembly. Publication Date: Revised to January 1, 2025, accessed 2026-08-01. URL: https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-287
• Title: Conn. Gen. Stat. § 45a-288, Recording of a will proved without this state. Publisher: Connecticut General Assembly. Publication Date: Revised to January 1, 2025, accessed 2026-08-01. URL: https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-288
• Title: Conn. Gen. Stat. § 45a-303, Jurisdiction of intestate estates. Probate costs. Issuance of letters of administration. Publisher: Connecticut General Assembly. Publication Date: Revised to January 1, 2025, accessed 2026-08-01. URL: https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-303
• Title: Conn. Gen. Stat. § 45a-309, Finding of domicile. Publisher: Connecticut General Assembly. Publication Date: Revised to January 1, 2025, accessed 2026-08-01. URL: https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-309
• Title: Conn. Gen. Stat. § 45a-98, General powers. Publisher: Connecticut General Assembly. Publication Date: Revised to January 1, 2025, accessed 2026-08-01. URL: https://www.cga.ct.gov/current/pub/chap_801a.htm#sec_45a-98
• Title: Conn. Gen. Stat. § 45a-2, Probate districts. Publisher: Connecticut General Assembly. Publication Date: Revised to January 1, 2025, accessed 2026-08-01. URL: https://www.cga.ct.gov/current/pub/chap_801.htm#sec_45a-2
• Title: Conn. Gen. Stat. § 45a-286, Hearing required before proving or rejecting a will. Notice. Publisher: Connecticut General Assembly. Publication Date: Revised to January 1, 2025, accessed 2026-08-01. URL: https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-286
• Title: Conn. Gen. Stat. § 45a-341, Inventory to be filed. Property included in inventory. Appraisal. Time limits. Sale of personal property. Hearing. Publisher: Connecticut General Assembly. Publication Date: Revised to January 1, 2025, accessed 2026-08-01. URL: https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-341
• Title: Conn. Gen. Stat. § 45a-322, Death of owner of real property or oyster grounds to be recorded. Penalty. Publisher: Connecticut General Assembly. Publication Date: Revised to January 1, 2025, accessed 2026-08-01. URL: https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-322
• Title: Conn. Gen. Stat. § 45a-450, Descent or distribution of real property to be recorded. Publisher: Connecticut General Assembly. Publication Date: Revised to January 1, 2025, accessed 2026-08-01. URL: https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-450
• Title: Conn. Gen. Stat. § 45a-428, Sale or mortgage of real property specifically devised. Procedures for solvent and insolvent estates. Publisher: Connecticut General Assembly. Publication Date: Revised to January 1, 2025, accessed 2026-08-01. URL: https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-428
• Title: Conn. Gen. Stat. § 45a-273, Settlement of small estates without probate of will or letters of administration. Publisher: Connecticut General Assembly. Publication Date: Revised to January 1, 2025, accessed 2026-08-01. URL: https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-273
• Title: Conn. Gen. Stat. § 45a-356, Effect of failure to present claim; exoneration of fiduciary. Publisher: Connecticut General Assembly. Publication Date: Revised to January 1, 2025, accessed 2026-08-01. URL: https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-356
• Title: Conn. Gen. Stat. § 45a-375, Statutes of limitation; suspension. Maximum periods applicable to claims. After-accruing claims. Publisher: Connecticut General Assembly. Publication Date: Revised to January 1, 2025, accessed 2026-08-01. URL: https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-375
• Title: Conn. Gen. Stat. § 45a-164, Sale or mortgage of real property. Publisher: Connecticut General Assembly. Publication Date: Revised to January 1, 2025, accessed 2026-08-01. URL: https://www.cga.ct.gov/current/pub/chap_801b.htm#sec_45a-164
• Title: Conn. Gen. Stat. § 45a-107, Fees and expenses for settlement of decedent's estate. Interest on unpaid fees. Exception. Publisher: Connecticut General Assembly. Publication Date: Revised to January 1, 2025, accessed 2026-08-01. URL: https://www.cga.ct.gov/current/pub/chap_801b.htm#sec_45a-107
• Title: Conn. Gen. Stat. § 45a-107b, Lien on real property for fees imposed in the settlement of decedent's estate. Release of lien by Probate Court. Petition for release of lien. Publisher: Connecticut General Assembly. Publication Date: Revised to January 1, 2025, accessed 2026-08-01. URL: https://www.cga.ct.gov/current/pub/chap_801b.htm#sec_45a-107b
• Title: Conn. Gen. Stat. § 45a-206, Right of foreign corporation to be executor or trustee. Requirements. Bond. Publisher: Connecticut General Assembly. Publication Date: Revised to January 1, 2025, accessed 2026-08-01. URL: https://www.cga.ct.gov/current/pub/chap_802.htm#sec_45a-206
• Title: Conn. Gen. Stat. § 52-60, Judge of probate as attorney for nonresident fiduciary. Service of process. Publisher: Connecticut General Assembly. Publication Date: Revised to January 1, 2025, accessed 2026-08-01. URL: https://www.cga.ct.gov/current/pub/chap_896.htm#sec_52-60
• Title: Conn. Gen. Stat. § 12-391, Transfer of resident and nonresident estates. Definitions. Rate of tax. Determination of domicile. Limit on tax payable. Publisher: Connecticut General Assembly. Publication Date: Revised to January 1, 2025, accessed 2026-08-01. URL: https://www.cga.ct.gov/current/pub/chap_217.htm#sec_12-391
• Title: Conn. Gen. Stat. § 12-392, Payment of tax. Penalties for late filing. Extension of time. Interest on overpayment. Method of filing. Notice to court of probate. Publisher: Connecticut General Assembly. Publication Date: Revised to January 1, 2025, accessed 2026-08-01. URL: https://www.cga.ct.gov/current/pub/chap_217.htm#sec_12-392
• Title: Conn. Gen. Stat. § 12-398, Amended return. Additional assessment. Disclosure of return information by court of probate. Tax lien. Certificate of release of lien. Publisher: Connecticut General Assembly. Publication Date: Revised to January 1, 2025, accessed 2026-08-01. URL: https://www.cga.ct.gov/current/pub/chap_217.htm#sec_12-398
• Title: Conn. Gen. Stat. § 47-10, Conveyance to be recorded. Publisher: Connecticut General Assembly. Publication Date: Revised to January 1, 2025, accessed 2026-08-01. URL: https://www.cga.ct.gov/current/pub/chap_821.htm#sec_47-10
• Title: Conn. Gen. Stat. § 47-14a, Joint tenancy in fee simple with survivorship. Publisher: Connecticut General Assembly. Publication Date: Revised to January 1, 2025, accessed 2026-08-01. URL: https://www.cga.ct.gov/current/pub/chap_821.htm#sec_47-14a
• Title: Conn. Gen. Stat. Title 47, Land and Land Titles, chapter list. Publisher: Connecticut General Assembly. Publication Date: Revised to January 1, 2025, accessed 2026-08-01. URL: https://www.cga.ct.gov/current/pub/title_47.htm
• Title: Conn. Gen. Stat. § 45a-468, Short title: Uniform Transfer on Death Security Registration Act. Construction. Publisher: Connecticut General Assembly. Publication Date: Revised to January 1, 2025, accessed 2026-08-01. URL: https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-468
• Title: Conn. Gen. Stat. § 14-16, Transfer of ownership. Designation of beneficiary. Fees. Penalties. Publisher: Connecticut General Assembly. Publication Date: Revised to January 1, 2025, accessed 2026-08-01. URL: https://www.cga.ct.gov/current/pub/chap_246.htm#sec_14-16
• Title: Estate and Gift Tax Information. Publisher: Connecticut Department of Revenue Services. Publication Date: Accessed 2026-08-01. URL: https://portal.ct.gov/drs/individuals/individual-income-tax-portal/estate-and-gift-taxes/tax-information
• Title: Probate Court Forms. Publisher: Connecticut Probate Courts. Publication Date: Accessed 2026-08-01. URL: https://www.ctprobate.gov/forms-list
• Title: Fees and Expenses. Publisher: Connecticut Probate Courts. Publication Date: Accessed 2026-08-01. URL: https://www.ctprobate.gov/fees-expenses-calculators
• Title: Court Locator. Publisher: Connecticut Probate Courts. Publication Date: Accessed 2026-08-01. URL: https://www.ctprobate.gov/court-locator

It is not legal advice.