What to Do When Someone Dies in Kentucky

Kentucky is genuinely notable for still maintaining an inheritance tax, unlike most states that have repealed theirs in recent decades.

How do I get a death certificate in Kentucky?

Certified death certificates in Kentucky are issued through the Kentucky Office of Vital Statistics. The funeral home typically handles ordering these on your behalf.

Does Kentucky still have an inheritance tax?

Yes - unlike most states, Kentucky still actively imposes an inheritance tax - one of only a handful remaining nationally. The tax is based on the beneficiary’s relationship to the deceased:

• Spouses and close relatives (like children) are generally exempt or taxed favorably
• More distant relatives or unrelated beneficiaries generally face different, often higher, rates

Because specific rates and exemptions change periodically, confirming current details with an accountant or the Kentucky Department of Revenue directly is the safest approach for a specific estate.

What court handles probate in Kentucky?

Probate in Kentucky is handled through District Court in the county where the deceased lived.

Is there a simplified process for small estates in Kentucky?

Yes - Kentucky offers a simplified process for smaller qualifying estates, allowing settlement without full formal administration.

Where can I get help?

• Kentucky Office of Vital Statistics for death certificate questions
• Kentucky Department of Revenue for inheritance tax questions
• Kentucky Bar Association for attorney referrals, including estate and probate specialists

Kentucky law can change, and specific tax rates and exemptions are adjusted periodically. This is general educational information, not legal or tax advice — please consult a Kentucky-licensed attorney or accountant for guidance specific to your situation.