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Tennessee Probate Guide

County-specific probate filing-office contacts, filing fees, required forms, and step-by-step estate settlement guidance for executors in Tennessee.

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Settled Estate is not a law firm and does not give legal advice.

Types of Probate in Tennessee

Tennessee offers several probate procedures depending on estate value and circumstances.

Most Common

The full court process

Legal name: Formal Probate

Court-supervised administration for estates that do not qualify for a shortcut.

Timeline
6-12+ months
Attorney
Recommended
Simplified

A shorter path for qualifying estates

Legal name: Simplified Probate

A shorter court process that may be available for qualifying estates.

Timeline
Varies
Attorney
Recommended
Small Estates

A shortcut for smaller estates

Legal name: Small Estate Procedure

A limited shortcut for qualifying small estates.

Timeline
Varies
Attorney
Optional

Tennessee Estate Law Overview

Tennessee Estate Tax Info

Tennessee has no state estate tax, no state inheritance tax, and no general state income tax. The former Tennessee inheritance tax was fully repealed for deaths on or after January 1, 2016, and the Hall income tax on interest and dividends was fully repealed effective January 1, 2021.

No
State Estate Tax
No
Inheritance Tax
No
State Income Tax
Federal estate tax info

Federal estate tax only applies to estates exceeding $15,000,000 (2026).

Who Inherits Without a Will?

Intestate succession determines who receives probate property when a Tennessee resident dies without a valid will.

View spouse inheritance rules
No surviving issue (children or other descendants) of the decedent100%

Under Tenn. Code Ann. 31-2-104(a)(1), if there is no surviving issue of the decedent, the surviving spouse receives the entire intestate estate.

The decedent is survived by one or more issue (children or their descendants)Greater of one-third (1/3) or a child's share

Under Tenn. Code Ann. 31-2-104(a)(2), if there are surviving issue, the surviving spouse takes either one-third (1/3) of the entire intestate estate or a child's share, whichever is greater. A child's share is computed by counting the spouse as one share alongside the children (for example, with two children the spouse counts as a third taker and receives 1/3; with three children the spouse takes the greater of 1/3 or 1/4, which is 1/3).

View order of inheritance (no spouse)
  1. 1Issue (children and their descendants)The share not passing to a surviving spouse, or all if no spouse
  2. 2Parents (parent or parents equally)If there is no surviving issue, the estate passes to the decedent's parent or parents equally
  3. 3Brothers and sisters and the issue of each deceased brother and sisterIf there is no surviving issue or parent, the estate passes to the decedent's brothers and sisters and the issue of any deceased brother or sister by representation
  4. 4Grandparents and more remote next of kinIf there is no surviving issue, parent, or descendant of a parent, the estate passes one-half to the paternal and one-half to the maternal grandparents and their issue under the next-of-kin rules

Tennessee Homestead Protection

Tennessee homestead protection is a limited statutory creditor exemption, not an unlimited constitutional homestead system. Under Tenn. Code Ann. 26-2-301 the basic homestead exemption is $35,000 for an individual homeowner and $52,500 in the aggregate for individuals who jointly own and use the property as their principal residence. Larger amounts apply to certain older or dependent-supporting homeowners. On death, the homestead inures to the surviving spouse for life and then to the decedent's minor children.

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$35,000 for a single homeowner; $52,500 aggregate for joint owners using the property as their principal residence (for claims/deaths on or after January 1, 2022). See amount_bands for prior-law figures.
Creditor Protection
Size limits & qualifications

Inside city limits: No acreage split modeled

Outside city limits: No acreage split modeled

Property types: Principal residence (real property), Manufactured home used as a principal residence, where applicable

Restrictions on leaving homestead in will

With spouse, no minor children:

No Florida-style homestead devise restriction. A surviving spouse has a homestead right for life (Tenn. Code Ann. 31-1-104) plus separate elective-share, exempt-property, and year's-support rights; review each separately.

With minor children:

On the surviving spouse's death (or where there is no surviving spouse), the homestead passes to the decedent's minor children until they reach majority (Tenn. Code Ann. 31-1-104; 30-2-201 et seq.).

Exempt Property

Tennessee provides estate allowances for surviving spouses and unmarried minor children (exempt property, a year's support allowance, and a homestead right) and separate creditor exemptions for debtor property under Title 26. These protections are limited and source-specific.

View exempt items
Estate Exempt Property (surviving spouse or unmarried minor children)
Under Tenn. Code Ann. 30-2-101, the surviving spouse (or, if none, the decedent's unmarried minor children as tenants in common) is entitled to exempt property having a fair-market value, in excess of any indebtedness or security interests in the property, that does not exceed $50,000, consisting of tangible personal property normally located in or about the principal residence and not used primarily in a trade, business, or for investment, plus a motor vehicle or vehicles not used primarily in a trade or business. The property delivered is not liable for payment of claims against the estate.
Up to $50,000 fair-market value in excess of security interests
Homestead Exemption (creditor and estate homestead)
Real property used as a principal residence, exempt under Tenn. Code Ann. 26-2-301 and assigned in a decedent's estate under Tenn. Code Ann. 30-2-201 et seq. The amount changed effective Jan. 1, 2022 and must be banded by date. See homestead-law.json.
$35,000 individual / $52,500 joint (for claims/deaths on or after Jan. 1, 2022); prior law $5,000/$7,500/$25,000
Personal Property (creditor general exemption)
Tenn. Code Ann. 26-2-102 exempts up to $10,000 in aggregate value of personal property the debtor selects, in addition to specific item exemptions. This is a creditor exemption, distinct from the estate exempt property of 30-2-101.
Up to $10,000 of personal property of the debtor's choosing
Specific Personal Property (creditor)
Tenn. Code Ann. 26-2-103 and related sections exempt specific items such as necessary wearing apparel, a family Bible, school books, family pictures and portraits, and other listed property. Verify the current list and any caps.
Various item exemptions
Retirement Plans
Certain retirement benefits and accounts are exempt under Tenn. Code Ann. 26-2-104 and 26-2-105 and related federal law when statutory requirements are met.
Generally exempt under stated conditions