What to Do When Someone Dies in Kentucky
Reviewed by Everendium Editorial Team · Last reviewed August 18, 2026
Quick answer
Kentucky is one of the few remaining states with an active state inheritance tax, based on the beneficiary's relationship to the deceased - close relatives are generally exempt or taxed at lower rates than more distant relatives or non-relatives. Probate is handled through District Court, and a simplified process exists for smaller estates.
Kentucky is genuinely notable for still maintaining an inheritance tax, unlike most states that have repealed theirs in recent decades.
Death certificates
Certified death certificates in Kentucky are issued through the Kentucky Office of Vital Statistics. The funeral home typically handles ordering these on your behalf.
Kentucky’s active inheritance tax
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.
Where probate happens
Probate in Kentucky is handled through District Court in the county where the deceased lived.
Simplified process for small estates
Kentucky offers a simplified process for smaller qualifying estates, allowing settlement without full formal administration.
Where to 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.
Frequently asked questions
How do I get a death certificate in Kentucky?+
The funeral home typically orders certified copies through the Kentucky Office of Vital Statistics on your behalf.
Does Kentucky still have an inheritance tax?+
Yes - Kentucky is one of a small number of states that still actively impose an inheritance tax, based on the beneficiary's relationship to the deceased. Close relatives like spouses and children are generally exempt or taxed favorably, with different rates applying to more distant relatives or unrelated beneficiaries. Since specific rates and exemptions can change, confirming current details with an accountant or the Kentucky Department of Revenue is worthwhile.
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.
Sources
Related glossary terms
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