Florida estate laws govern how property moves from a person who has died to the people or institutions entitled to receive it, using a mix of will requirements, intestate succession rules, homestead protections, spousal rights, and court-supervised probate. The state has no estate tax or inheritance tax of its own, so most of the action happens in probate court and in the paperwork that either sends assets there or keeps them out.1Florida Department of Revenue. Estate Tax
What Makes a Florida Will Valid
A Florida will must be written, signed by the testator at the end of the document, and witnessed by two people who watch the testator sign (or hear the testator acknowledge the signature) and then sign themselves in the presence of the testator and each other. If the testator cannot physically sign, someone else may sign the testator’s name at the testator’s direction and in the testator’s presence.2The Florida Legislature. Florida Code 732.502 – Execution of Wills
Florida does not recognize handwritten (holographic) or oral (nuncupative) wills made in-state. A will validly executed in another state is accepted here.2The Florida Legislature. Florida Code 732.502 – Execution of Wills
A will can be made self-proving with a notarized affidavit signed by the testator and both witnesses. That extra step lets the probate court admit the will without hunting down the witnesses later to confirm their signatures.3The Florida Legislature. Florida Code 732.503 – Self-Proof of Will
What Happens When There Is No Will
Florida’s intestacy statutes decide who inherits when someone dies without a valid will, and the rules favor the surviving spouse. If the deceased had no children, or if every child is also a child of the surviving spouse and the spouse has no children from another relationship, the spouse takes the entire estate.4Florida Senate. Florida Statutes Chapter 732 – Probate Code: Intestate Succession and Wills
The spouse’s share drops to one-half in two situations: when the deceased had children who are not also children of the surviving spouse, or when the surviving spouse has children from outside the marriage. The descendants split the other half.4Florida Senate. Florida Statutes Chapter 732 – Probate Code: Intestate Succession and Wills Blended families are often caught here. The common assumption that a spouse simply inherits everything does not hold once stepchildren are in the picture.
With no surviving spouse, the estate passes to the deceased person’s children, then up to the parents, then out to siblings and their descendants, and on through more distant relatives. When no heir can be found, the property escheats to the state and the proceeds go into the State School Fund. Someone who later proves a right to inherit can reopen the case within 10 years.5The Florida Legislature. Florida Code 732.101 – Intestate Estate
Homestead and Spousal Rights That Override a Will
Two Florida protections can rewrite what a will actually delivers: homestead and the elective share.
The Florida Constitution shields a homestead from forced sale by most creditors. Inside a municipality, protected land extends up to half an acre; outside a municipality, up to 160 contiguous acres. The same provision restricts how the owner may leave the home. A homestead cannot be devised away from a surviving spouse or minor child. The owner can leave the home to the spouse if there are no minor children, but cannot use a will to bypass the surviving spouse.6FindLaw. Florida Constitution Art X, Section 4 – Homestead Exemptions
When a homestead is not properly devised and the deceased is survived by both a spouse and descendants, the statute gives the surviving spouse a life estate in the home, with the remainder passing to the descendants. The spouse may instead elect to take an undivided 50% interest as a tenant in common. That election must be filed within six months of death and is irrevocable once made.7The Florida Legislature. Florida Code 732.401 – Descent of Homestead
Beyond the home, a surviving spouse has a guaranteed minimum share of the estate called the elective share, equal to 30% of the “elective estate.”8Florida Senate. Florida Code 732.2065 – Amount of the Elective Share The elective estate is broader than probate assets alone and sweeps in things like joint accounts, revocable trust property, and certain transfers made during the marriage. The spouse must file the election before the earlier of six months after being served with the notice of administration or two years after the date of death. A court can extend that window for good cause only if the spouse petitions before the deadline expires.9The Florida Legislature. Florida Code 732.2135 – Time of Election; Extensions; Withdrawal Missing it forfeits the right.
What Goes Through Probate and What Skips It
Probate covers assets held solely in the deceased person’s name at death: real estate without a right of survivorship or an enhanced life estate deed (sometimes called a lady bird deed), bank accounts without a payable-on-death designation, vehicles titled only in the deceased person’s name, and individually held investment accounts. The personal representative takes possession, pays debts and expenses, and distributes what remains.10The Florida Legislature. Florida Code 733.607 – Possession of Estate Until probate is completed and title is properly transferred, no heir can sell or refinance estate property.
Several common arrangements skip probate entirely. Property held as joint tenants with right of survivorship, accounts with payable-on-death or transfer-on-death designations, life insurance policies with named beneficiaries, retirement accounts with named beneficiaries, and assets held inside a living trust all transfer directly to the new owner or beneficiary on presentation of a death certificate. These designations override whatever the will says, which is why keeping them current matters.
Summary vs. Formal Administration
Florida offers two probate tracks. Summary administration is available when the total value of the estate subject to administration (minus property exempt from creditor claims) does not exceed $75,000, or when the person has been dead for more than two years regardless of estate value.11The Florida Legislature. Florida Code 735.201 – Summary Administration; Nature of Proceedings It does not require appointing a personal representative and can often be finished in a matter of weeks.
Formal administration handles everything else. It involves appointing a personal representative, publishing a notice to creditors, inventorying assets, paying debts, and filing a final accounting. Most formal administrations take six months to a year. If the will specifically directs formal administration, summary administration is off the table even when the estate would otherwise qualify.11The Florida Legislature. Florida Code 735.201 – Summary Administration; Nature of Proceedings
Creditor Claim Deadlines
In a formal administration, the personal representative publishes a notice to creditors. Creditors generally have three months from the date of first publication to file claims with the probate court. A creditor who was individually served with the notice has 30 days from service or the three-month publication deadline, whichever is later.12The Florida Legislature. Florida Code 733.702 – Limitations on Presentation of Claims Claims filed after those windows close are barred. A personal representative who distributes assets before the creditor period ends can be held personally liable for unpaid claims.
Who Can Serve as Personal Representative
Florida limits who can run an estate. A personal representative must be at least 18, mentally and physically capable, and either a Florida resident or a close relative of the deceased.13The Florida Legislature. Florida Code 733.302 – Who May Be Appointed Personal Representative Anyone convicted of a felony, or of abusing or exploiting an elderly or disabled person, is disqualified.14The Florida Legislature. Florida Code 733.303 – Persons Not Qualified
A nonresident can serve only if related to the deceased by blood, marriage, or adoption. Qualifying relationships include spouse, parent, child (including adopted children), sibling, uncle, aunt, nephew, or niece, and anyone in a direct line of descent.15The Florida Legislature. Florida Code 733.304 – Nonresidents With limited exceptions, every personal representative in a formal administration must hire a Florida-licensed attorney.
The personal representative is a fiduciary, legally obligated to act in the best interests of the estate and its beneficiaries. Mixing estate funds with personal money, taking unreasonable fees, making risky investments with estate assets, or missing tax deadlines can constitute a breach. Courts can remove the representative, reverse their actions, or order them to compensate the estate personally.
Fees, Costs, and Taxes
Florida sets statutory fee schedules that are presumed reasonable for both attorneys and personal representatives. In formal administration, attorney fees for ordinary services on the compensable value of the estate (inventory value plus income earned during administration) follow this schedule:16The Florida Legislature. Florida Code 733.6171 – Compensation of Attorney for the Personal Representative
- $40,000 or less: $1,500
- $40,001 to $70,000: an additional $750
- $70,001 to $100,000: an additional $750
- $100,001 to $1 million: 3% of the amount in this range
- $1 million to $3 million: 2.5%
- $3 million to $5 million: 2%
- $5 million to $10 million: 1.5%
- Over $10 million: 1%
The personal representative’s commission follows a separate schedule: 3% on the first $1 million, 2.5% on the next $4 million, 2% on the next $5 million, and 1.5% on everything above $10 million.17The Florida Legislature. Florida Code 733.617 – Compensation of Personal Representative On a $500,000 estate, combined attorney and personal representative fees can easily reach $30,000 before court costs. Filing fees themselves run from roughly $235 for the smallest summary estates to $400 for formal administration. That expense is one reason many families lean on trusts and beneficiary designations to keep assets out of probate.
Florida does not impose an estate tax or inheritance tax. The state’s estate tax was tied to a federal credit that was eliminated after December 31, 2004, and no Florida estate tax has been due since.1Florida Department of Revenue. Estate Tax Federal estate tax still applies. For 2026, the basic exclusion amount is $15 million per individual, and married couples can effectively shelter up to $30 million through portability of the unused exclusion.18Internal Revenue Service. What’s New — Estate and Gift Tax Most Florida estates owe no estate tax, but the personal representative still handles the deceased person’s final income tax return and any income the estate itself earns during administration.