Michigan guide

Michigan distinguishes small-estate assignment proceedings in Probate Court from transfer by affidavit in qualifying circumstances. Exclusions, funeral expenses, and the asset type matter. SCAO forms and inflation-adjusted limits should be checked for the applicable year.

Ask whether assignment of property or transfer by affidavit is the right route and which current SCAO forms are required.

Michigan's assignment-of-property petition and transfer-by-affidavit procedure are distinct, and their treatment of funeral expenses, waiting conditions, and property can differ. A Probate Court assignment order does not provide the same continuing authority as letters of authority in regular administration. Start with current SCAO materials and classify the property rather than comparing only the beneficiary's expected payout to a small-estate figure. Land interests may require a different document than a personal-property affidavit.

Michigan does not currently impose a state estate tax for 2026 deaths and does not currently impose a separate inheritance tax for 2026 deaths. This does not mean the inheritance or its future earnings are exempt from federal estate, income, or capital gains tax. Property and a decedent connected to another state can require another state's review. Older deaths can have different rules.

Michigan Treasury's inheritance-tax FAQ preserves rules for deaths on or before September 30, 1993. A newly discovered asset in one of those older estates needs historical review.

Legal authority, tax reporting, and investing are different tasks. In Michigan, ask the estate attorney to confirm the transfer route and notices, the CPA to review state and federal returns, and the financial advisor to discuss your own cash flow, retirement income, and risk. A simplified estate process is not a tax exemption or an investment recommendation.

The Lansing guide identifies a local starting point. It does not establish venue for everyone in the state and does not represent an SBC office.