Bill Text: CT SB00013 | 2016 | General Assembly | Comm Sub

Connecticut Senate Bill 13 (Prior Session Legislation)

Bill Title: An Act Reducing Certain Probate Court Fees.

Spectrum: Partisan Bill (Democrat 4-0)

Status: (Introduced - Dead) 2016-05-03 - Removed from the Foot of the Calendar, Senate [SB00013 Detail]

Download: Connecticut-2016-SB00013-Comm_Sub.html


General Assembly		*Governor's Bill No. 13*
*February Session, 2016*		LCO No. 535
		_____SB00013FIN___040116____
Referred to Committee on FINANCE, REVENUE AND BONDING
Introduced by:
SEN. LOONEY, 11^th Dist. SEN. DUFF, 25^th Dist. REP. SHARKEY, 88^th Dist. REP. ARESIMOWICZ, 30^th Dist.

AN ACT REDUCING CERTAIN PROBATE COURT FEES.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Section 1. Section 45a-107 of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) The basic fees for all proceedings in the settlement of the estate of any deceased person, including succession and estate tax proceedings, shall be in accordance with the provisions of this section.

(b) In the case of a decedent who dies on or after July 1, 2016, fees shall be computed as follows:

(1) The basis for fees shall be (A) the greatest of (i) the gross estate for succession tax purposes, as provided in section 12-349, (ii) the inventory, including all supplements thereto, (iii) the Connecticut taxable estate, as defined in section 12-391, or (iv) the gross estate for estate tax purposes, as provided in chapters 217 and 218, except as provided in subdivisions (5) and (6) of this subsection, plus (B) all damages recovered for injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries that are not reimbursable by medical insurance, and minus the attorney's fees and other costs and expenses of recovering such damages. Any portion of the basis for fees that is determined by property passing to the surviving spouse shall be reduced by fifty per cent. Except as provided in subdivisions (3) and (4) of this subsection, in no case shall the minimum fee be less than twenty-five dollars.

(2) Except as provided in subdivisions (3) and (4) of this subsection, fees shall be assessed in accordance with the following table:

T1	Basis for Computation
T2	Of Fees	Total Fee
T3	0 to $500	$25
T4	$501 to $1,000	$50
T5	$1,000 to $10,000	$50, plus 1% of all
T6		in excess of $1,000
T7	$10,000 to $500,000	$150, plus .35% of all
T8		in excess of $10,000
T9	$500,000 to $2,000,000	$1,865, plus .25% of all
T10		in excess of $500,000
T11	$2,000,000 to $8,877,000	$5,615 plus .5% of all
T12		in excess of $2,000,000
T13	$8,877,000 and over	$40,000

(3) Notwithstanding the provisions of subdivision (1) of this subsection, if the basis for fees is less than ten thousand dollars and a full estate is opened, the minimum fee shall be one hundred fifty dollars.

(4) In any matter in which the Commissioner of Administrative Services is the legal representative of the estate pursuant to section 4a-16, the fee shall be the lesser of (A) the amount calculated under subdivisions (1) and (2) of this subsection, or (B) the amount collected by the Commissioner of Administrative Services after paying the expense of funeral and burial in accordance with section 17b-84.

(5) In the case of a deceased person who was domiciled in this state on the date of his or her death, the gross estate for estate tax purposes shall, for the purpose of determining the basis for fees pursuant to subdivision (1) of this subsection, be reduced by the fair market value of any real property or tangible personal property of the deceased person situated outside of this state.

(6) In the case of a deceased person who was not domiciled in this state on the date of his or her death but who owned real property or tangible personal property situated in this state on the date of his or her death, only the fair market value of such real property or tangible personal property situated in this state shall be included in the basis for fees pursuant to subdivision (1) of this subsection.

[(b)] (c) In the case of a decedent who dies on or after January 1, 2015, and prior to July 1, 2016, fees shall be computed as follows:

(2) Except as provided in subdivisions (3) and (4) of this subsection, fees shall be assessed in accordance with the following table:

T14	Basis for Computation
T15	Of Fees	Total Fee
T16	0 to $500	$25
T17	$501 to $1,000	$50
T18	$1,000 to $10,000	$50, plus 1% of all
T19		in excess of $1,000
T20	$10,000 to $500,000	$150, plus .35% of all
T21		in excess of $10,000
T22	$500,000 to $2,000,000	$1,865, plus .25% of all
T23		in excess of $500,000
T24	$2,000,000 and over	$5,615 plus .5% of all
T25		in excess of $2,000,000

[(c)] (d) For estates in which proceedings were commenced on or after January 1, 2011, for decedents who died before January 1, 2015, fees shall be computed as follows:

(2) Except as provided in subdivisions (3) and (4) of this subsection, fees shall be assessed in accordance with the following table:

T26	Basis for Computation
T27	Of Fees	Total Fee
T28	0 to $500	$25
T29	$501 to $1,000	$50
T30	$1,000 to $10,000	$50, plus 1% of all
T31		in excess of $1,000
T32	$10,000 to $500,000	$150, plus .35% of all
T33		in excess of $10,000
T34	$500,000 to $4,754,000	$1,865, plus .25% of all
T35		in excess of $500,000
T36	$4,754,000 and over	$12,500

[(d)] (e) For estates in which proceedings were commenced on or after April 1, 1998, and prior to January 1, 2011, fees shall be computed as follows:

(1) The basis for fees shall be (A) the gross estate for succession tax purposes, as provided in section 12-349, the inventory, including all supplements thereto, the Connecticut taxable estate, as defined in section 12-391, or the gross estate for estate tax purposes, as provided in chapters 217 and 218, whichever is greater, plus (B) all damages recovered for injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries that are not reimbursable by medical insurance and minus the attorney's fees and other costs and expenses of recovering such damages. Any portion of the basis for fees that is determined by property passing to the surviving spouse shall be reduced by fifty per cent. Except as provided in subdivision (3) of this subsection, in no case shall the minimum fee be less than twenty-five dollars.

(2) Except as provided in subdivisions (3) and (4) of this subsection, fees shall be assessed in accordance with the following table:

T37	Basis for Computation
T38	Of Fees	Total Fee
T39	0 to $500	$25
T40	$501 to $1,000	$50
T41	$1,000 to $10,000	$50, plus 1% of all
T42		in excess of $1,000
T43	$10,000 to $500,000	$150, plus .35% of all
T44		in excess of $10,000
T45	$500,000 to $4,754,000	$1,865, plus .25% of all
T46		in excess of $500,000
T47	$4,754,000 and over	$12,500

(4) In estates where the gross taxable estate is less than six hundred thousand dollars, in which no succession tax return is required to be filed, a probate fee of .1 per cent shall be charged against non-solely-owned real estate, in addition to any other fees computed under this section.

[(e)] (f) A fee of fifty dollars shall be payable to the court by any creditor applying to the Probate Court pursuant to section 45a-364 for consideration of a claim. If such claim is allowed by the court, the court may order the fiduciary to reimburse the amount of such fee from the estate.

[(f)] (g) A fee of fifty dollars, plus the actual expenses of rescheduling the adjourned hearing that are payable under section 45a-109, shall be payable to the court by any party who requests an adjournment of a scheduled hearing or whose failure to appear necessitates an adjournment, except that the court, for cause shown, may waive either the fifty-dollar fee or the actual expenses of rescheduling the adjourned hearing, or both.

[(g)] (h) A fee of two hundred fifty dollars shall be payable to the Probate Court by a petitioner filing a motion to permit an attorney who has not been admitted as an attorney under the provisions of section 51-80 to appear pro hac vice in a matter in the Probate Court.

[(h)] (i) A fee of fifty dollars shall be payable to the Probate Court by a petitioner filing a petition to open a safe deposit box under section 45a-277 or 45a-284.

[(i)] (j) A fee of fifty dollars shall be payable to the Probate Court by a petitioner filing a petition for appointment of an estate examiner under section 45a-317a.

[(j)] (k) The fee for mediation conducted by a member of the panel established by the Probate Court Administrator is three hundred fifty dollars per day or part thereof.

[(k)] (l) Except as provided in subsections [(e) to (j)] (f) to (k), inclusive, of this section, in no event shall any fee exceed ten thousand dollars for any estate in which proceedings were commenced prior to April 1, 1998, and twelve thousand five hundred dollars for any estate in which proceedings were commenced on or after April 1, 1998, for decedents dying before January 1, 2015.

[(l)] (m) In the case of decedents who die on or after January 1, 2011:

(1) Any fees assessed under this section that are not paid within thirty days of the date of an invoice from the Probate Court shall bear interest at the rate of one-half of one per cent per month or portion thereof until paid;

(2) If a tax return or a copy of a tax return required under subparagraph (D) of subdivision (3) of subsection (b) of section 12-392 is not filed with a Probate Court by the due date for such return or copy under subdivision (1) of subsection (b) of section 12-392 or by the date an extension under subdivision (4) of subsection (b) of section 12-392 expires, the fees that would have been due under this section if such return or copy had been filed by such due date or expiration date shall bear interest at the rate of one-half of one per cent per month or portion thereof from the date that is thirty days after such due date or expiration date, whichever is later, until paid. If a return or copy is filed with a Probate Court on or before such due date or expiration date, whichever is later, the fees assessed shall bear interest as provided in subdivision (1) of this subsection;

(3) A Probate Court may extend the time for payment of any fees under this section, including interest, if it appears to the court that requiring payment by such due date or expiration date would cause undue hardship. No additional interest shall accrue during the period of such extension. A Probate Court may not waive interest outside of any extension period;

(4) The interest requirements in subdivisions (1) and (2) of this subsection shall not apply if:

(A) The basis for fees for the estate does not exceed forty thousand dollars; or

(B) The basis for fees for the estate does not exceed five hundred thousand dollars and any portion of the property included in the basis for fees passes to a surviving spouse.

Sec. 2. Subsection (a) of section 45a-107b of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) The fees imposed under subsections (b) [, (c) and (d)] to (e), inclusive, of section 45a-107, as amended by this act, shall be a lien in favor of the state of Connecticut upon any real property located in this state that is included in the basis for fees of the estate of a deceased person, from the due date until paid, with interest that may accrue in addition thereto, except that such lien shall not be valid as against any lienor, mortgagee, judgment creditor or bona fide purchaser until notice of such lien is filed or recorded in the town clerk's office or place where mortgages, liens and conveyances of such property are required by statute to be filed or recorded.