Arizona Executor & Trustee Checklist
You've been named executor or trustee in Arizona — and probably handed no instructions. This is the ordered list of what to do, in the sequence Arizona expects it, with the deadlines and terminology that are specific to this state. Work down it, check things off, and nothing important slips.
- Who administers the estate
- Personal Representative (executor if testate; administrator if intestate)
- Court
- Superior Court in each county (the Probate Registrar handles informal matters without a hearing)
- Appointment document
- Letters Testamentary or Letters of Administration
- Creditor claim window
- 4 months from first publication
- Inventory deadline
- Within 90 days after appointment
- Trustee notice deadline
- 60 days
- State death tax
- No Arizona estate tax and no inheritance tax
If you're the Executor / Personal Representative
The probate track — administering the estate through the Superior Court in each county (the Probate Registrar handles informal matters without a hearing).
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This is the document that proves you have authority to act as Personal Representative (executor if testate; administrator if intestate).
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Publish once a week for 3 consecutive weeks in a county newspaper (A.R.S. 14-3801). Known creditors must receive actual notice (barred if not filed by the later of the published deadline or 60 days after actual notice).
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Within 90 days after appointment (A.R.S. 14-3706); in informal probate delivered to interested persons who request it and not required to be filed with the court.
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30 days — as a UPC state, the PR sends information to heirs and devisees within 30 days after appointment (A.R.S. 14-3705).
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Get an EIN for the estate from the IRS (free at irs.gov, ~10 minutes) — the estate is its own taxpayer and you'll need it before a bank will open an account.
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Open a dedicated estate bank account — every dollar in or out flows through it; commingling estate money with your own is the fastest way to get into trouble.
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Keep receipts and records of every transaction and decision — not just what you did, but why; your final accounting is built from this and it's your protection if a choice is ever questioned.
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Pay valid claims and taxes before distributing anything, in the statutory order — paying family first can leave you personally liable. No Arizona estate tax and no inheritance tax.
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Collect a signed receipt or release from every beneficiary when you distribute.
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Sworn/verified closing statement filed by the PR in informal probate (A.R.S. 14-3933); formal estates close by court order. No closing before the 4-month creditor period runs.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
If you're the Trustee
The trust track — administering a trust outside of probate.
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Locate and read the entire trust document, including any amendments and restatements — your powers, limits, and timelines live there.
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60 days — Arizona Trust Code (A.R.S. 14-10813): notify qualified beneficiaries within 60 days of accepting trusteeship and within 60 days after a trust becomes irrevocable.
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Publish once a week for 3 consecutive weeks in a county newspaper (A.R.S. 14-3801). Known creditors must receive actual notice (barred if not filed by the later of the published deadline or 60 days after actual notice).
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Get an EIN for the trust from the IRS — the trust becomes irrevocable at death and files its own returns from that point.
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Retitle and gather the trust assets; hunt down anything never moved into the trust — it may need probate.
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Keep trust assets separate from your own, always — separate accounts, separate records, no exceptions.
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Document every decision, valuation, and distribution as you go.
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Account to the beneficiaries at least annually and at termination.
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Distribute according to the terms of the trust and collect signed receipts and releases.
Good to know in Arizona
Small-estate affidavit (A.R.S. 14-3971), raised by HB 2116 effective Sept. 26, 2025: personal property up to $200,000 (was $75,000); real-property equity up to $300,000 (was $100,000). Personal-property affidavit usable 30 days after death; real-property affidavit 6 months after death.
Sworn/verified closing statement filed by the PR in informal probate (A.R.S. 14-3933); formal estates close by court order. No closing before the 4-month creditor period runs.
Informal probate through the Probate Registrar (no hearing) is the norm. Small-estate affidavit thresholds jumped dramatically on Sept. 26, 2025 ($200k personal / $300k real). Inventory served on interested persons, not filed, in informal cases.
Sources — investigate further
The steps above are drawn from Arizona's own statutes and courts. To dig deeper:
We'll email you a copy so it's always one click away. No spam — just the checklist and the occasional estate-settlement tip.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
General information, not legal advice. Laws change and county practice varies. When in doubt, talk to a probate attorney licensed in the relevant state.