REVISED JUDICATURE ACT OF 1961
Act 236 of 1961
600.871 Decedents' estates; fees; payment; final accounting; receipt.
Sec. 871.
(1) In all decedents' estates in which proceedings are instituted for probate, the probate court shall charge and collect the following fees as an expense of administration on the value of all assets, as of the date of death of the decedent, as follows:
(a) In an estate of value of less than $1,000.00, $5.00 plus 1% of the amount over $500.00.
(b) In an estate of value of $1,000.00 or more, but less than $3,000.00, $25.00.
(c) In an estate of value of $3,000.00 or more but less than $10,000.00, $25.00 plus 5/8 of 1% of the amount over $3,000.00.
(d) In an estate of value of $10,000.00 or more but less than $25,000.00, $68.75 plus 1/2 of 1% of the amount over $10,000.00.
(e) In an estate of value of $25,000.00 but less than $50,000.00, $143.75 plus 3/8 of 1% of the amount over $25,000.00.
(f) In an estate of value of $50,000.00 but less than $100,000.00, $237.50 plus 1/4 of 1% of the amount over $50,000.00.
(g) In an estate of value of $100,000.00 to $500,000.00, $362.50 plus 1/8 of 1% of the amount over $100,000.00.
(h) For each additional $100,000.00 value, or larger fraction thereof, over $500,000.00, $62.50.
(i) For each additional $100,000.00 value, or larger fraction thereof, over $1,000,000.00, $31.25.
(2) Beginning March 28, 2013, in calculating a fee under subsection (1), if real property that is included in the estate is encumbered by or used as security for an indebtedness, the amount of the indebtedness must be deducted from the value of the real property.
(3) The fees in subsection (1), rounded to the whole dollar, are due and payable to the probate court on or before the closing of the estate or within 1 year after the commencement of probate proceedings, whichever occurs first. The probate court shall not accept a final accounting until the fees are paid in full and shown as part of the final accounting. An official receipt must be issued to the payer when the fees are collected.
History: Add. 1978, Act 543, Eff. July 1, 1979 ;-- Am. 2005, Act 326, Imd. Eff. Dec. 27, 2005 ;-- Am. 2012, Act 596, Eff. Mar. 28, 2013 ;-- Am. 2018, Act 33, Imd. Eff. Feb. 21, 2018
Notes of Decisions
Wolfe-Haddad Est. v. Oakland Cnty., 725 N.W.2d 80 (Mich. Ct. App. 2006).
· cites it 14× “In this action challenging defendants’ collection of probate fees under MCL 600.871, plaintiff appeals as of right the trial court’s grant of summary disposition in favor of defendants.”
In re DeCoste Est., 317 Mich. App. 339 (Mich. Ct. App. 2016).
· cites it 7× “In these consolidated appeals, appellants appeal as of right probate court orders denying waivers of the probate inventory fee imposed under MCL 600.871. We affirm and remand for further proceedings consistent with this opinion.”
in Re Fletcher Est. (Mich. Ct. App. 2016).
· cites it 7× “FACTS The sole issue presented in these consolidated appeals is whether the probate court must waive or suspend the inventory fee assessed during probate of an estate when the personal -1- representative is indigent or receives public assistance.”
In Re Weingrad Est. (Mich. Ct. App. 2023).
· cites it 3× “-6- MCL 600.871 governs the probate court’s charging and collection of fees from the decedent’s estate as an expense of administration on the value of assets.”
Comm'r, 2006 T.C. Memo. 215 (1970).
· cites it 2× “The *246 Court takes judicial notice of the fact that the probate inventory fee imposed under Michigan law is computed based on the size of the estate and that $ 1,331.”
— Mich. Comp. Laws § 600.871(1) — 3 cases
Wolfe-Haddad Est. v. Oakland Cnty., 725 N.W.2d 80 (Mich. Ct. App. 2006).
“In this action challenging defendants’ collection of probate fees under MCL 600.871, plaintiff appeals as of right the trial court’s grant of summary disposition in favor of defendants.”
In re DeCoste Est., 317 Mich. App. 339 (Mich. Ct. App. 2016).
“In these consolidated appeals, appellants appeal as of right probate court orders denying waivers of the probate inventory fee imposed under MCL 600.871. We affirm and remand for further proceedings consistent with this opinion.”
in Re Fletcher Est. (Mich. Ct. App. 2016).
“FACTS The sole issue presented in these consolidated appeals is whether the probate court must waive or suspend the inventory fee assessed during probate of an estate when the personal -1- representative is indigent or receives public assistance.”
— Mich. Comp. Laws § 600.871(2) — 1 case
In Re Weingrad Est. (Mich. Ct. App. 2023).
“-6- MCL 600.871 governs the probate court’s charging and collection of fees from the decedent’s estate as an expense of administration on the value of assets.”
— Mich. Comp. Laws § 600.871(l)(a) — 1 case
Wolfe-Haddad Est. v. Oakland Cnty., 725 N.W.2d 80 (Mich. Ct. App. 2006).
“In this action challenging defendants’ collection of probate fees under MCL 600.871, plaintiff appeals as of right the trial court’s grant of summary disposition in favor of defendants.”
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