Settling an estate after a loss is difficult, and Illinois recently made a meaningful change to its rules worth knowing about up front. This guide covers what’s consistent across the whole state – thresholds, deadlines, and costs. For your specific county’s Circuit Court address and local filing details, see that county’s page.
Illinois probate is filed in the Circuit Court (Probate Division) of the county where the deceased lived.
RECENT CHANGE: THE SMALL ESTATE THRESHOLD JUST WENT UP – AND VEHICLES NO LONGER COUNT Public Act 104-0346, effective August 15, 2025, made two significant changes to the Small Estate Affidavit (SEA) under the Probate Act:
Which threshold applies depends on the date of death:
Small Estate Affidavit (755 ILCS 5/25-1)
STEP 2: FORMAL PROBATE (for estates above the threshold or with disqualifying real estate)
Illinois allows a Transfer-on-Death Instrument for real estate (755 ILCS 27, the Real Property TOD Instrument Act) – a tool some families use ahead of time to keep a home out of probate entirely, separate from the small estate affidavit process.
Illinois is a common-law (separate-property) state, not a community property state – this affects how marital assets are treated compared to states like Idaho or California.
Small estate affidavits can move relatively quickly once the estate qualifies and paperwork is in order. Formal probate timelines vary with complexity, creditor claims, and whether independent administration is available.
Illinois has no state inheritance tax – beneficiaries aren’t taxed on what they receive. Illinois does impose its own state estate tax, administered separately by the Illinois Attorney General under 35 ILCS 405, with its own exemption threshold distinct from the federal one – this is a meaningful difference from states with no estate tax at all, so it’s worth checking current exemption levels for larger estates. Illinois does not allow a surviving spouse to inherit a deceased spouse’s unused federal exclusion (no “portability”); married couples instead rely on a separate state QTIP election.
This page covers what’s consistent statewide. For your specific county’s Circuit Court address, phone number, and local filing details, visit that county’s page.