Vermont Wills, Probate and Estate Law
The rules in Vermont for wills, inheriting without a will, probate and small estates, deeds, powers of attorney and estate taxes — each linked to the statute or official court page. Probate is handled by the Probate Division of the Superior Court.
Quick answers for Vermont
- Small estate affidavit
- Vermont does not use an out-of-court collection affidavit. Instead, a small estate (fair market value of $45,000 or less, consisting entirely of personal property, with no real estate other than a time-share) may be opened in the Probate Division by filing a petition, a list of interested persons, the filing fee, an original death certificate, an inventory, an affidavit of paid and outstanding funeral expenses and debts, a bond without surety equal to the estate's value, and the will, if any. Interested persons who do not consent in writing have 14 days after notice to object; if none object, the court approves the fiduciary and any will without a hearing. 14 V.S.A. §§ 1901-1903
- Handwritten (holographic) wills
- No. Vermont law has no exception for handwritten, unwitnessed wills; a handwritten will is valid only if it is signed and witnessed by two witnesses like any other will. 14 V.S.A. § 5
- Transfer-on-death deed
- Vermont does not have a transfer on death deed statute. Instead, it recognizes the enhanced life estate deed: the owner keeps a life estate and the right to sell or mortgage the property during life without the grantee's consent, and the property vests in the surviving grantee at death, subject to recorded encumbrances. The deed must be validly executed and recorded to take effect; no acceptance or consideration is needed. It can be revoked by recording a deed from the owner to themself, or revised by recording a new enhanced life estate deed. The statute includes an optional form, and the recorded deed is subject to the property transfer tax. 27 V.S.A. §§ 651-660
- State estate or inheritance tax
- Vermont has an estate tax (no inheritance tax). Tax applies to a Vermont taxable estate of $5,000,000 or more, at 16% of the excess over $5,000,000 (multiplied by the share of the estate located in Vermont). The $5,000,000 threshold applies to deaths in 2021 or later and is not indexed for inflation. A Vermont estate tax return (Form EST-191) is generally required if the decedent had an interest in Vermont property and the federal gross estate plus adjusted taxable gifts made within two years of death exceeds $5 million, or if a federal estate tax return is required. 32 V.S.A. § 7442a; 32 V.S.A. § 7445
Last verified: 2026-10-25
Wills
| Requirements for a valid will | A person who is 18 or older (or emancipated by court order) and of sound mind may make a will. The will must be in writing and signed by the testator, or by another person in the testator's presence at the testator's express direction, in the presence of two or more credible witnesses. The witnesses must attest and sign the will in the testator's presence and in each other's presence. A gift to a witness (or the witness's spouse) is voidable unless there are two other competent witnesses. Military wills prepared under federal law are also valid. |
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| Handwritten (holographic) wills | No. Vermont law has no exception for handwritten, unwitnessed wills; a handwritten will is valid only if it is signed and witnessed by two witnesses like any other will. Source: 14 V.S.A. § 5 |
| Self-proving affidavit | Yes. A will may be made self-proved by a sworn acknowledgment of the testator and the witnesses before a notary public or other officer authorized to administer oaths where the will is signed. It states that the testator signed (or directed another to sign) in the presence of two witnesses as a free and voluntary act, that each witness signed at the testator's request in the presence of the testator and the other witness, and that, to the witnesses' knowledge, the testator was 18 or emancipated, of sound mind, and free of constraint or undue influence. Source: 14 V.S.A. § 108 |
If there is no will
| Who inherits without a will | After debts, funeral charges, allowances and administration expenses, the surviving spouse takes the entire estate if the decedent left no descendants or if all of the decedent's descendants are also descendants of the surviving spouse; the spouse takes one-half if any descendant of the decedent is not a descendant of the spouse. Whatever does not pass to the spouse goes to descendants by representation; if none, to the parents equally (or the surviving parent); if none, to brothers and sisters and the descendants of deceased siblings; if none, to grandparents (half to each side); if none, to the next of kin in equal degree. A person must survive the decedent by 120 hours to inherit. The surviving spouse may also ask the court for the household furnishings in addition to the intestate share (14 V.S.A. § 312). Source: 14 V.S.A. §§ 311, 314, 337 |
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| Surviving spouse's share | A surviving spouse may waive the will and instead take one-half of the balance of the probate estate after allowances, claims and expenses. The court must send the spouse notice of this right within 30 days after the initial inventory is filed, and the spouse must file a written election within four months after the later of service of that notice or service of the inventory (unless the court orders otherwise). The right can be given up by a written waiver. Vermont is not a community property state. For property reported later in a supplemental inventory or accounting, the spouse has 30 days after service to elect against it. Source: 14 V.S.A. § 319; 14 V.S.A. § 323 |
Probate
| Probate steps | 1) Anyone holding a will must deliver it within 30 days after learning of the death, to the Probate Division or to the named executor. 2) The executor (or other applicant) files a petition to open the estate with the death certificate in the probate unit where venue lies. 3) The court allows the will and issues letters after any required bond. 4) Notice to creditors is given under the probate rules. 5) File an inventory within 60 days after appointment. 6) File an account within one year after letters issue, and annually after that until the estate is settled. 7) Obtain tax clearance from the Department of Taxes, pay claims, and distribute. |
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| Simplified probate | Two simplified routes exist. (1) Small estate administration for personal-property-only estates of $45,000 or less: letters last one year, the fiduciary confirms the inventory within 60 days, pays creditors, distributes the balance, files a sworn statement of payments, and may be discharged without a further accounting. (2) Waiver of administration (for estates that are not small estates): if the moving party is the sole beneficiary named as sole executor (or, without a will, the sole heir serving as sole administrator) and the decedent owned no Vermont real estate, the court may waive the inventory and bond and dispense with filings other than a final affidavit of administration, filed 6 months to 1 year after appointment, confirming that all debts and claims are paid and Vermont tax clearance has been received. |
| Small estate affidavit | Vermont does not use an out-of-court collection affidavit. Instead, a small estate (fair market value of $45,000 or less, consisting entirely of personal property, with no real estate other than a time-share) may be opened in the Probate Division by filing a petition, a list of interested persons, the filing fee, an original death certificate, an inventory, an affidavit of paid and outstanding funeral expenses and debts, a bond without surety equal to the estate's value, and the will, if any. Interested persons who do not consent in writing have 14 days after notice to object; if none object, the court approves the fiduciary and any will without a hearing. If the estate turns out to be worth more than $45,000 at death, the fiduciary must ask the court to administer it as a regular estate. Source: 14 V.S.A. §§ 1901-1903 |
| Deadline for creditor claims | Claims arising before death must be presented within four months after the first publication of the notice to creditors. If no notice is published or given, claims must be presented within one year after death. Claims arising at or after death must be presented within four months after they arise (or performance is due). Claims not presented in time are barred against the estate, the fiduciary and the heirs. A disallowed claim is barred unless the creditor files a petition or starts a proceeding within 60 days after notice of disallowance is mailed. If the fiduciary does not respond to a timely claim within 60 days after the presentation period ends, the claim is treated as allowed. Source: 14 V.S.A. §§ 1203, 1206 |
| Who can be executor | The executor named in the will is generally appointed. If there is none, the court appoints the surviving spouse, next of kin, or a person they nominate; if they are unsuitable or no one applies, a principal creditor or another suitable person. A minor named as executor cannot serve while a minor. A nonresident may be appointed only in the court's discretion when the main administration is in Vermont, and must promptly designate in writing a Vermont resident to act as resident agent for service of process. The executor or administrator gives a bond in an amount set by the court, conditioned on filing an inventory within 60 days, rendering accounts and following court orders. |
| Finding probate court records | Estates and wills are handled by the Probate Division of the Superior Court in the county where the person lived at death. A person may file their will with the probate division for safekeeping; it stays confidential during their life, and after death anyone who provides a certified death certificate can learn whether a will is on file. On the Vermont Judiciary Public Portal, anonymous users cannot view probate cases or documents remotely; only parties can request elevated online access, and publicly accessible probate information is available at courthouse public access terminals. Public Portal: https://portal.vtcourts.gov/portal |
Deeds and transferring a house
| Signing and recording a deed | A deed must be signed by the grantor and acknowledged before a notary public, and recorded in full in the town clerk's office of the town where the land is located. An unrecorded or unacknowledged deed is not effective against anyone other than the grantor and the grantor's heirs. No witnesses are required. A completed property transfer tax return must accompany the deed for recording (the clerk cannot record without it); the general rate is 1.25% plus a 0.22% clean water surcharge, with a lower rate on the first $200,000 of a principal residence. Exemptions from the property transfer tax are listed in 32 V.S.A. § 9603. Rate details: https://tax.vermont.gov/property/property-transfer-tax. |
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| Transfer-on-death deed | Vermont does not have a transfer on death deed statute. Instead, it recognizes the enhanced life estate deed: the owner keeps a life estate and the right to sell or mortgage the property during life without the grantee's consent, and the property vests in the surviving grantee at death, subject to recorded encumbrances. The deed must be validly executed and recorded to take effect; no acceptance or consideration is needed. It can be revoked by recording a deed from the owner to themself, or revised by recording a new enhanced life estate deed. The statute includes an optional form, and the recorded deed is subject to the property transfer tax. The Enhanced Life Estate Deed Act took effect July 13, 2020. Source: 27 V.S.A. §§ 651-660 |
Power of attorney and health care directives
| Financial power of attorney | Vermont adopted the Uniform Power of Attorney Act effective July 1, 2023. A power of attorney must be signed by the principal, or by another person in the principal's conscious presence at the principal's direction. Acknowledgment before a notary public is not required for validity, but a notarized signature is presumed genuine. A power of attorney is durable (survives incapacity) unless it expressly says otherwise. The statute includes an optional statutory form (14 V.S.A. § 4051) and a short form for real estate transactions (14 V.S.A. § 4052). A power of attorney used to sign a deed is generally acknowledged so it can be recorded with the town clerk. The statutory form was amended in 2025 (2025, No. 64). |
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| Health care directive | An adult with capacity may make an advance directive (naming a health care agent and/or giving treatment instructions). It must be dated and signed by the person (or by another at the person's express direction) and signed by at least two adult witnesses who affirm the person appeared to understand it and was free of duress. The agent and the person's spouse, parent, adult sibling, adult child or adult grandchild may not be witnesses; a health care provider may. Notarization is not required. If the person is in a hospital, nursing home or residential care facility, the directive is effective only if a designated individual (such as an ombudsman, clergy member or Vermont attorney) explains it and signs an affirmation. Remote witnessing by audio-video or phone is allowed under conditions. Remote witnessing rules took effect April 1, 2024. Source: 18 V.S.A. § 9703 |
| Official power of attorney forms | Vermont has an optional "Vermont Statutory Form Power of Attorney" for property and finances under the Vermont Uniform Power of Attorney Act (14 V.S.A. 4051), plus a statutory short form for real estate transactions (14 V.S.A. 4052); the general form states that it does not authorize health care decisions. A power of attorney must be signed by the principal or, in the principal's conscious presence, by another person at the principal's direction; acknowledging the signature before a notary public makes it presumed genuine (14 V.S.A. 4005). For health care, an advance directive must be signed by two or more witnesses at least 18 years old who affirm that the principal appeared to understand it and was free from duress; the named agent and the principal's spouse, parent, adult sibling, adult child or adult grandchild cannot witness. If the principal is being admitted to or lives in a nursing home or residential care facility, or is a hospital patient, a designated person (for example an ombudsman, clergy member or Vermont attorney) must also explain the directive and sign a statement (18 V.S.A. 9703). Advance directive execution: https://legislature.vermont.gov/statutes/section/18/231/09703 |
Estate and inheritance tax
| State estate or inheritance tax | Vermont has an estate tax (no inheritance tax). Tax applies to a Vermont taxable estate of $5,000,000 or more, at 16% of the excess over $5,000,000 (multiplied by the share of the estate located in Vermont). The $5,000,000 threshold applies to deaths in 2021 or later and is not indexed for inflation. A Vermont estate tax return (Form EST-191) is generally required if the decedent had an interest in Vermont property and the federal gross estate plus adjusted taxable gifts made within two years of death exceeds $5 million, or if a federal estate tax return is required. Per the Department of Taxes, 2026 legislation set the filing threshold at $5 million to match the payment threshold, effective June 18, 2026 (https://tax.vermont.gov/individuals/estate-tax). Closing a probate estate requires a tax clearance (Form E-2A). |
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Planning documents and avoiding probate
| Living will / advance directive | Vermont uses a single 'advance directive,' in which an adult with capacity can give treatment instructions (the living-will part), name a health care agent, or both. It must be dated and signed by the person (or by another at the person's express direction) and signed by at least two adult witnesses who affirm the person appeared to understand it and was free of duress. The agent and the person's spouse, parent, adult sibling, adult child or adult grandchild may not be witnesses; a health care provider may. Notarization is not required. If the person is in a hospital, nursing home or residential care facility, the directive is effective only if a designated individual (such as an ombudsman, clergy member or Vermont attorney) explains it and signs an affirmation. Remote witnessing by audio-video or phone is allowed under conditions (effective April 1, 2024). Source: 18 V.S.A. § 9703 |
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| Medical power of attorney | In Vermont the health care agent is appointed in the advance directive (Vermont does not use a separate statutory 'health care proxy' form). The same signing rules apply: dated and signed by the person and by two qualified adult witnesses (the agent and close family members cannot witness), no notarization required, and an additional explanation and affirmation is needed for people in hospitals, nursing homes or residential care facilities. Source: 18 V.S.A. § 9703 |
| Revocable living trust | Vermont has adopted the Vermont Trust Code (Title 14A), based on the Uniform Trust Code. A trust is created only if the settlor has capacity, indicates an intention to create the trust, the trust has a definite beneficiary (or is a charitable, animal-care or noncharitable-purpose trust), the trustee has duties to perform, and the same person is not the sole trustee and sole beneficiary of all beneficial interests. A trust need not be in writing, but an oral trust and its terms can be proved only by clear and convincing evidence. For trusts created by instruments signed on or after the Code's effective date, the settlor may revoke or amend the trust unless its terms expressly make it irrevocable. Property transferred to the trustee passes under the trust terms without probate; assets left in the decedent's own name may still need probate in the Probate Division. Revocation: https://legislature.vermont.gov/statutes/fullchapter/14A/006 Source: 14A V.S.A. §§ 101, 402, 407, 602 |
| Ways to avoid probate | Non-probate transfers available in Vermont: (1) Transfer on death deed for real estate (27 V.S.A. §§ 651-660). (2) Payable-on-death bank accounts, where the balance vests in the surviving P.O.D. payees at the death of the last account holder (8 V.S.A. § 14205). (3) Transfer-on-death registration of securities in beneficiary form (9 V.S.A. chapter 134, §§ 4351 and following). (4) Vehicles titled with rights of survivorship (spouses as tenants by the entirety, joint tenants) or with a transfer on death (TOD) designation pass on a death certificate (Vermont DMV). (5) Small estate procedure (14 V.S.A. §§ 1901-1903) and waiver of administration (14 V.S.A. chapter 80). (6) Revocable living trust (Vermont Trust Code). TOD securities: https://legislature.vermont.gov/statutes/fullchapter/09/134; TOD deed: https://legislature.vermont.gov/statutes/fullchapter/27/006 |
Executors and heirs
| Executor's duties | Main duties and deadlines for a Vermont executor or administrator: give the bond set by the court (conditioned on filing an inventory, rendering accounts and obeying court orders); give notice to creditors under the probate rules; within 60 days after appointment, prepare an inventory of the decedent's property at date-of-death fair market value, with any encumbrances, and supplement it if more property is found; creditors' claims arising before death must be presented within four months after the first publication of the notice (or within one year after death if no notice is given); render an account within one year after receiving letters, and annually after that until the estate is settled; obtain tax clearance, pay claims and expenses, and distribute the estate under a decree of distribution after the final account is approved. Creditor claims: https://legislature.vermont.gov/statutes/fullchapter/14/066 |
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| Letters testamentary | Letters are issued by the Probate Division of the Superior Court. A person holding a will must deliver it within 30 days after learning of the death. The executor (or other applicant) files a Petition to Open Decedent's Estate with the death certificate in the probate unit where venue lies; the court allows the will and issues letters testamentary (or letters of administration if there is no will) after any required bond is filed. Without a named executor, the court appoints the surviving spouse, next of kin, or a person they nominate, and otherwise a principal creditor or other suitable person. A nonresident may be appointed only in the court's discretion and must designate a Vermont resident agent. Vermont DMV accepts a letter from the Probate Court showing the appointment. |
| Affidavit / determination of heirship | No statute provides an affidavit of heirship for real estate. In Vermont, after payment of debts and approval of the final account, the Probate Division issues a decree of distribution identifying who receives the estate, including real estate. Small estates may be opened with a petition to open a small estate. |
| Transferring a car after death | Vermont DMV requirements: (1) Titled to spouses as tenants by the entirety: a copy of the death certificate identifying the surviving spouse. (2) Titled to joint tenants or partners, or to the deceased with a Transfer on Death (TOD) designation: a copy of the death certificate (and the original title with any lien release). (3) Otherwise, with no will and no probate, or a will that was not probated: a copy of the death certificate and a letter from an officer of the court (an attorney, court clerk or probate judge) naming the person entitled to the vehicle, plus the original title properly assigned. (4) With probate: a letter from the Probate Court showing the appointment of the administrator or executor, who assigns the title. Surviving spouse exception (23 V.S.A. §§ 2023, 3816): a surviving spouse may have up to two vehicles transferred with no fees if the deceased spouse died without a will or the will does not specifically address motor vehicles, unless the vehicle is titled to someone other than the deceased and the spouse. The vehicle must be re-registered if the registration has expired or the new owner is not already registered. Source: Vermont DMV, Death of Owner |
Official Vermont forms
- Petition to Open Small Estate (700-00001SM)
- Affidavit of Paid and Outstanding Funeral Expenses and Debts for a Small Estate (700-00402)
- Petition to Open Decedent's Estate (700-00001)
- Petition to Open Decedent's Estate (700-00001)
- Petition to Open Small Estate (700-00001SM)
- Affidavit of Paid and Outstanding Funeral Expenses and Debts for a Small Estate (700-00402)
- Vermont DMV Death of Owner informational bulletin (VT-021)
Vermont court self-help: probate and estates
Vermont estate law FAQ
What makes a will valid in Vermont?
A person who is 18 or older (or emancipated by court order) and of sound mind may make a will. The will must be in writing and signed by the testator, or by another person in the testator's presence at the testator's express direction, in the presence of two or more credible witnesses. The witnesses must attest and sign the will in the testator's presence and in each other's presence. A gift to a witness (or the witness's spouse) is voidable unless there are two other competent witnesses. Military wills prepared under federal law are also valid.
Is a handwritten will valid in Vermont?
No. Vermont law has no exception for handwritten, unwitnessed wills; a handwritten will is valid only if it is signed and witnessed by two witnesses like any other will.
Does a will need to be notarized in Vermont?
Yes. A will may be made self-proved by a sworn acknowledgment of the testator and the witnesses before a notary public or other officer authorized to administer oaths where the will is signed. It states that the testator signed (or directed another to sign) in the presence of two witnesses as a free and voluntary act, that each witness signed at the testator's request in the presence of the testator and the other witness, and that, to the witnesses' knowledge, the testator was 18 or emancipated, of sound mind, and free of constraint or undue influence.
Who inherits if someone dies without a will in Vermont?
After debts, funeral charges, allowances and administration expenses, the surviving spouse takes the entire estate if the decedent left no descendants or if all of the decedent's descendants are also descendants of the surviving spouse; the spouse takes one-half if any descendant of the decedent is not a descendant of the spouse. Whatever does not pass to the spouse goes to descendants by representation; if none, to the parents equally (or the surviving parent); if none, to brothers and sisters and the descendants of deceased siblings; if none, to grandparents (half to each side); if none, to the next of kin in equal degree. A person must survive the decedent by 120 hours to inherit.
What is a surviving spouse entitled to in Vermont?
A surviving spouse may waive the will and instead take one-half of the balance of the probate estate after allowances, claims and expenses. The court must send the spouse notice of this right within 30 days after the initial inventory is filed, and the spouse must file a written election within four months after the later of service of that notice or service of the inventory (unless the court orders otherwise). The right can be given up by a written waiver. Vermont is not a community property state.
What is the small estate limit in Vermont?
Vermont does not use an out-of-court collection affidavit. Instead, a small estate (fair market value of $45,000 or less, consisting entirely of personal property, with no real estate other than a time-share) may be opened in the Probate Division by filing a petition, a list of interested persons, the filing fee, an original death certificate, an inventory, an affidavit of paid and outstanding funeral expenses and debts, a bond without surety equal to the estate's value, and the will, if any. Interested persons who do not consent in writing have 14 days after notice to object; if none object, the court approves the fiduciary and any will without a hearing.
Is there a simplified probate process in Vermont?
Two simplified routes exist. (1) Small estate administration for personal-property-only estates of $45,000 or less: letters last one year, the fiduciary confirms the inventory within 60 days, pays creditors, distributes the balance, files a sworn statement of payments, and may be discharged without a further accounting. (2) Waiver of administration (for estates that are not small estates): if the moving party is the sole beneficiary named as sole executor (or, without a will, the sole heir serving as sole administrator) and the decedent owned no Vermont real estate, the court may waive the inventory and bond and dispense with filings other than a final affidavit of administration, filed 6 months to 1 year after appointment, confirming that all debts and claims are paid and Vermont tax clearance has been received.
How does probate work in Vermont?
1) Anyone holding a will must deliver it within 30 days after learning of the death, to the Probate Division or to the named executor. 2) The executor (or other applicant) files a petition to open the estate with the death certificate in the probate unit where venue lies. 3) The court allows the will and issues letters after any required bond. 4) Notice to creditors is given under the probate rules. 5) File an inventory within 60 days after appointment. 6) File an account within one year after letters issue, and annually after that until the estate is settled. 7) Obtain tax clearance from the Department of Taxes, pay claims, and distribute.
How long do creditors have to file claims against an estate in Vermont?
Claims arising before death must be presented within four months after the first publication of the notice to creditors. If no notice is published or given, claims must be presented within one year after death. Claims arising at or after death must be presented within four months after they arise (or performance is due). Claims not presented in time are barred against the estate, the fiduciary and the heirs. A disallowed claim is barred unless the creditor files a petition or starts a proceeding within 60 days after notice of disallowance is mailed.
Who can be an executor in Vermont?
The executor named in the will is generally appointed. If there is none, the court appoints the surviving spouse, next of kin, or a person they nominate; if they are unsuitable or no one applies, a principal creditor or another suitable person. A minor named as executor cannot serve while a minor. A nonresident may be appointed only in the court's discretion when the main administration is in Vermont, and must promptly designate in writing a Vermont resident to act as resident agent for service of process. The executor or administrator gives a bond in an amount set by the court, conditioned on filing an inventory within 60 days, rendering accounts and following court orders.
Does Vermont allow transfer-on-death deeds?
Vermont does not have a transfer on death deed statute. Instead, it recognizes the enhanced life estate deed: the owner keeps a life estate and the right to sell or mortgage the property during life without the grantee's consent, and the property vests in the surviving grantee at death, subject to recorded encumbrances. The deed must be validly executed and recorded to take effect; no acceptance or consideration is needed. It can be revoked by recording a deed from the owner to themself, or revised by recording a new enhanced life estate deed. The statute includes an optional form, and the recorded deed is subject to the property transfer tax.
What does a quitclaim deed need to be valid in Vermont?
A deed must be signed by the grantor and acknowledged before a notary public, and recorded in full in the town clerk's office of the town where the land is located. An unrecorded or unacknowledged deed is not effective against anyone other than the grantor and the grantor's heirs. No witnesses are required. A completed property transfer tax return must accompany the deed for recording (the clerk cannot record without it); the general rate is 1.25% plus a 0.22% clean water surcharge, with a lower rate on the first $200,000 of a principal residence.
What are the requirements for a power of attorney in Vermont?
Vermont adopted the Uniform Power of Attorney Act effective July 1, 2023. A power of attorney must be signed by the principal, or by another person in the principal's conscious presence at the principal's direction. Acknowledgment before a notary public is not required for validity, but a notarized signature is presumed genuine. A power of attorney is durable (survives incapacity) unless it expressly says otherwise. The statute includes an optional statutory form (14 V.S.A. § 4051) and a short form for real estate transactions (14 V.S.A. § 4052).
What are the requirements for a health care directive in Vermont?
An adult with capacity may make an advance directive (naming a health care agent and/or giving treatment instructions). It must be dated and signed by the person (or by another at the person's express direction) and signed by at least two adult witnesses who affirm the person appeared to understand it and was free of duress. The agent and the person's spouse, parent, adult sibling, adult child or adult grandchild may not be witnesses; a health care provider may. Notarization is not required. If the person is in a hospital, nursing home or residential care facility, the directive is effective only if a designated individual (such as an ombudsman, clergy member or Vermont attorney) explains it and signs an affirmation. Remote witnessing by audio-video or phone is allowed under conditions.
Does Vermont have an estate or inheritance tax?
Vermont has an estate tax (no inheritance tax). Tax applies to a Vermont taxable estate of $5,000,000 or more, at 16% of the excess over $5,000,000 (multiplied by the share of the estate located in Vermont). The $5,000,000 threshold applies to deaths in 2021 or later and is not indexed for inflation. A Vermont estate tax return (Form EST-191) is generally required if the decedent had an interest in Vermont property and the federal gross estate plus adjusted taxable gifts made within two years of death exceeds $5 million, or if a federal estate tax return is required.
How do I make a living will in Vermont?
Vermont uses a single 'advance directive,' in which an adult with capacity can give treatment instructions (the living-will part), name a health care agent, or both. It must be dated and signed by the person (or by another at the person's express direction) and signed by at least two adult witnesses who affirm the person appeared to understand it and was free of duress. The agent and the person's spouse, parent, adult sibling, adult child or adult grandchild may not be witnesses; a health care provider may. Notarization is not required. If the person is in a hospital, nursing home or residential care facility, the directive is effective only if a designated individual (such as an ombudsman, clergy member or Vermont attorney) explains it and signs an affirmation. Remote witnessing by audio-video or phone is allowed under conditions (effective April 1, 2024).
How do I make a medical power of attorney in Vermont?
In Vermont the health care agent is appointed in the advance directive (Vermont does not use a separate statutory 'health care proxy' form). The same signing rules apply: dated and signed by the person and by two qualified adult witnesses (the agent and close family members cannot witness), no notarization required, and an additional explanation and affirmation is needed for people in hospitals, nursing homes or residential care facilities.
How do living trusts work in Vermont?
Vermont has adopted the Vermont Trust Code (Title 14A), based on the Uniform Trust Code. A trust is created only if the settlor has capacity, indicates an intention to create the trust, the trust has a definite beneficiary (or is a charitable, animal-care or noncharitable-purpose trust), the trustee has duties to perform, and the same person is not the sole trustee and sole beneficiary of all beneficial interests. A trust need not be in writing, but an oral trust and its terms can be proved only by clear and convincing evidence. For trusts created by instruments signed on or after the Code's effective date, the settlor may revoke or amend the trust unless its terms expressly make it irrevocable. Property transferred to the trustee passes under the trust terms without probate; assets left in the decedent's own name may still need probate in the Probate Division.
What does an executor have to do in Vermont?
Main duties and deadlines for a Vermont executor or administrator: give the bond set by the court (conditioned on filing an inventory, rendering accounts and obeying court orders); give notice to creditors under the probate rules; within 60 days after appointment, prepare an inventory of the decedent's property at date-of-death fair market value, with any encumbrances, and supplement it if more property is found; creditors' claims arising before death must be presented within four months after the first publication of the notice (or within one year after death if no notice is given); render an account within one year after receiving letters, and annually after that until the estate is settled; obtain tax clearance, pay claims and expenses, and distribute the estate under a decree of distribution after the final account is approved.
How do I get letters testamentary in Vermont?
Letters are issued by the Probate Division of the Superior Court. A person holding a will must deliver it within 30 days after learning of the death. The executor (or other applicant) files a Petition to Open Decedent's Estate with the death certificate in the probate unit where venue lies; the court allows the will and issues letters testamentary (or letters of administration if there is no will) after any required bond is filed. Without a named executor, the court appoints the surviving spouse, next of kin, or a person they nominate, and otherwise a principal creditor or other suitable person. A nonresident may be appointed only in the court's discretion and must designate a Vermont resident agent. Vermont DMV accepts a letter from the Probate Court showing the appointment.
Does Vermont have an affidavit of heirship?
No statute provides an affidavit of heirship for real estate. In Vermont, after payment of debts and approval of the final account, the Probate Division issues a decree of distribution identifying who receives the estate, including real estate. Small estates may be opened with a petition to open a small estate.
How can you avoid probate in Vermont?
Non-probate transfers available in Vermont: (1) Transfer on death deed for real estate (27 V.S.A. §§ 651-660). (2) Payable-on-death bank accounts, where the balance vests in the surviving P.O.D. payees at the death of the last account holder (8 V.S.A. § 14205). (3) Transfer-on-death registration of securities in beneficiary form (9 V.S.A. chapter 134, §§ 4351 and following). (4) Vehicles titled with rights of survivorship (spouses as tenants by the entirety, joint tenants) or with a transfer on death (TOD) designation pass on a death certificate (Vermont DMV). (5) Small estate procedure (14 V.S.A. §§ 1901-1903) and waiver of administration (14 V.S.A. chapter 80). (6) Revocable living trust (Vermont Trust Code).
Where can I get a power of attorney form in Vermont?
Vermont has an optional "Vermont Statutory Form Power of Attorney" for property and finances under the Vermont Uniform Power of Attorney Act (14 V.S.A. 4051), plus a statutory short form for real estate transactions (14 V.S.A. 4052); the general form states that it does not authorize health care decisions. A power of attorney must be signed by the principal or, in the principal's conscious presence, by another person at the principal's direction; acknowledging the signature before a notary public makes it presumed genuine (14 V.S.A. 4005). For health care, an advance directive must be signed by two or more witnesses at least 18 years old who affirm that the principal appeared to understand it and was free from duress; the named agent and the principal's spouse, parent, adult sibling, adult child or adult grandchild cannot witness. If the principal is being admitted to or lives in a nursing home or residential care facility, or is a hospital patient, a designated person (for example an ombudsman, clergy member or Vermont attorney) must also explain the directive and sign a statement (18 V.S.A. 9703).
How do I search probate court records in Vermont?
Estates and wills are handled by the Probate Division of the Superior Court in the county where the person lived at death. A person may file their will with the probate division for safekeeping; it stays confidential during their life, and after death anyone who provides a certified death certificate can learn whether a will is on file. On the Vermont Judiciary Public Portal, anonymous users cannot view probate cases or documents remotely; only parties can request elevated online access, and publicly accessible probate information is available at courthouse public access terminals.
How do I transfer a car title after someone dies in Vermont?
Vermont DMV requirements: (1) Titled to spouses as tenants by the entirety: a copy of the death certificate identifying the surviving spouse. (2) Titled to joint tenants or partners, or to the deceased with a Transfer on Death (TOD) designation: a copy of the death certificate (and the original title with any lien release). (3) Otherwise, with no will and no probate, or a will that was not probated: a copy of the death certificate and a letter from an officer of the court (an attorney, court clerk or probate judge) naming the person entitled to the vehicle, plus the original title properly assigned. (4) With probate: a letter from the Probate Court showing the appointment of the administrator or executor, who assigns the title. Surviving spouse exception (23 V.S.A. §§ 2023, 3816): a surviving spouse may have up to two vehicles transferred with no fees if the deceased spouse died without a will or the will does not specifically address motor vehicles, unless the vehicle is titled to someone other than the deceased and the spouse. The vehicle must be re-registered if the registration has expired or the new owner is not already registered.
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General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.