Michigan
Estate planning basics in Michigan
Michigan has no state estate tax, has no inheritance tax, is not a community property state, and allows a limited form of transfer on death deed. The details are below, in plain words, as Legacy Guard shows them to families in Michigan.
| Estate tax | None |
|---|---|
| Inheritance tax | None (only for deaths before October 1993) |
| Community property | No. Michigan is not a community property state. |
| Small estate limit | Affidavit for personal property up to $53,000 for deaths in 2026 (adjusted yearly), 28 days after death. A simplified court petition is available for estates under the same limit. |
| Transfer on death deed | Limited. Michigan has no statutory transfer on death deed, but an enhanced life estate deed (a Lady Bird deed) is widely used to pass a home outside probate. |
| Probate | Michigan probate is a court process that takes at least five months for creditor claims and is public. A living trust is commonly used, and Lady Bird deeds are a common tool for a home. |
| Homestead | Michigan's principal residence exemption cuts school property taxes on an owner-occupied home, and a surviving spouse gets a homestead allowance from the estate. |
| Vehicles | No beneficiary designation on a vehicle title. When there is no probate, the next of kin can transfer vehicles worth up to $60,000 in total with a Secretary of State form. |
| Last reviewed | October 21, 2026 |
State rules are general information kept current by Legacy Guard, last reviewed October 21, 2026. Your attorney's advice comes first. Figures that are adjusted each year are given for the year stated.
What this means for your plan
- Michigan has no state estate tax, so only the federal exemption of $15 million per person (2026) applies. Most families will not owe federal estate tax, but a plan still decides who gets what and how smoothly.
- Michigan does not have a standard transfer on death deed, but it allows a similar deed in limited form. Your attorney can tell you whether it fits your plan.
- Small estate rules only matter if little or nothing goes through probate. A funded trust and up to date beneficiary designations are what keep an estate small in the first place, and that is exactly what the Legacy Guard annual review checks each year.
Questions about Michigan
- Does Michigan have an estate tax?
- No. Michigan has no state estate tax. The federal estate tax exemption is $15 million per person for 2026.
- Does Michigan have an inheritance tax?
- No. Michigan does not tax what an heir receives.
- Is Michigan a community property state?
- No. Michigan is a common law property state. Michigan probate is a court process that takes at least five months for creditor claims and is public. A living trust is commonly used, and Lady Bird deeds are a common tool for a home.
- Does Michigan allow a transfer on death deed for real estate?
- Limited. Michigan has no statutory transfer on death deed, but an enhanced life estate deed (a Lady Bird deed) is widely used to pass a home outside probate.
- What is the small estate limit in Michigan?
- Affidavit for personal property up to $53,000 for deaths in 2026 (adjusted yearly), 28 days after death. A simplified court petition is available for estates under the same limit.
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