Utah Code
Utah Code § 75-2-204 (2026)
Decedent's net probate estate
✓ laws through the 2026 General Session (checked Sept. 2026)
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Unless excluded under Section
75-2-208
, the value of the augmented estate includes the value of the decedent's probate estate, reduced by funeral and administration expenses, homestead allowance, family allowances, exempt property, and enforceable claims.
Amended by Chapter 142, 1999 General Session
Notes of Decisions
Cited in 3
cases, 1994–1997 · leading case: Matter of Est. of Beesley, 883 P.2d 1343 (Utah 1994).
Matter of Est. of Beesley, 883 P.2d 1343 (Utah 1994). “Utah Code Ann. § 75-2-204 (emphasis added).”
Beesley v. Harris, 883 P.2d 1343 (Utah 1994). “Utah Code Ann. § 75-2-204 (emphasis added).”
Matter of Est. of Groesbeck, 935 P.2d 1255 (Utah 1997). “The children seek affirmance of the trial court’s ruling that the Trust is illusory and invalid and that the property settlement was “complete,” thereby constituting a waiver by Jess Groes-beck of any share of the estate pursuant to section 75-2-204. ANALYSIS As the validity of…”
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