Estate

Alabama — Common-law. No state estate or inheritance tax (state = none). Tax Foundation

Alaska — Common-law by default (couples may opt into community property). No state estate/inheritance tax. Nolo+1

Arizona — Community property. No state estate/inheritance tax. Nolo+1

Arkansas — Common-law. No state estate/inheritance tax. Tax Foundation

California — Community property. No state estate/inheritance tax (but federal estate tax still applies when above federal exemption). Nolo+1

Colorado — Common-law. No state estate/inheritance tax. Tax Foundation

Connecticut — Common-law. State estate tax (Connecticut levies an estate tax). Tax Foundation

Delaware — Common-law. No state estate/inheritance tax (Delaware repealed its estate tax). Tax Foundation

Florida — Common-law. No state estate/inheritance tax. Tax Foundation

Georgia — Common-law. No state estate/inheritance tax. Tax Foundation

Hawaii — Common-law. No state estate/inheritance tax. Tax Foundation

Idaho — Community property. No state estate/inheritance tax. Nolo+1

Illinois — Common-law. State estate tax (Illinois imposes an estate tax — e.g., historically applied over multi-million thresholds). Tax Foundation

Indiana — Common-law. No state estate/inheritance tax. Tax Foundation

Iowa — Common-law. Inheritance tax (Iowa has been phasing out—check current sunset dates). Tax Foundation

Kansas — Common-law. No state estate/inheritance tax. Tax Foundation

Kentucky — Common-law. No state estate/inheritance tax. Tax Foundation

Louisiana — Community property. No state estate/inheritance tax. Nolo+1

Maine — Common-law. State estate tax (Maine currently has an estate tax). Tax Foundation

Maryland — Common-law. Both estate and inheritance aspects historically — Maryland imposes an estate tax (and has had inheritance components historically). Check current rules if Maryland is relevant. Tax Foundation

Massachusetts — Common-law. State estate tax (Massachusetts imposes estate tax). Tax Foundation

Michigan — Common-law. No state estate/inheritance tax. Tax Foundation

Minnesota — Common-law. State estate tax (Minnesota levies an estate tax). Tax Foundation

Mississippi — Common-law. No state estate/inheritance tax. Tax Foundation

Missouri — Common-law. No state estate/inheritance tax. Tax Foundation

Montana — Common-law. No state estate/inheritance tax. Tax Foundation

Nebraska — Common-law. Inheritance tax (Nebraska has an inheritance tax). Tax Foundation

Nevada — Community property. No state estate/inheritance tax. Nolo+1

New Hampshire — Common-law. No state estate/inheritance tax (New Hampshire has no estate or inheritance tax; watch for local property tax/other rules). Tax Foundation

New Jersey — Common-law. Inheritance tax (New Jersey has an inheritance/estate tax history; consult current NJ rules — phases & thresholds changed in recent years). Tax Foundation

New Mexico — Community property. No state estate/inheritance tax. Nolo+1

New York — Common-law. State estate tax (New York imposes an estate tax). Tax Foundation

North Carolina — Common-law. No state estate/inheritance tax. Tax Foundation

North Dakota — Common-law. No state estate/inheritance tax. Tax Foundation

Ohio — Common-law. No state estate/inheritance tax (Ohio repealed its estate tax some years back). Tax Foundation

Oklahoma — Common-law. No state estate/inheritance tax. Tax Foundation

Oregon — Common-law. State estate tax (Oregon imposes estate tax). Tax Foundation

Pennsylvania — Common-law. Inheritance tax (Pennsylvania levies an inheritance tax). Tax Foundation

Rhode Island — Common-law. State estate tax (Rhode Island has an estate tax). Tax Foundation

South Carolina — Common-law. No state estate/inheritance tax. Tax Foundation

South Dakota — Common-law. No state estate/inheritance tax. Tax Foundation

Tennessee — Common-law. No state estate/inheritance tax (Tennessee repealed its Hall income tax and earlier inheritance mechanisms). Tax Foundation

Texas — Community property. No state estate/inheritance tax. Nolo+1

Utah — Common-law. No state estate/inheritance tax. Tax Foundation

Vermont — Common-law. State estate tax (Vermont has an estate tax). Tax Foundation

Virginia — Common-law. No state estate/inheritance tax. Tax Foundation

Washington — Community property. State estate tax (Washington has a state estate tax). Nolo+1

West Virginia — Common-law. No state estate/inheritance tax. Tax Foundation

Wisconsin — Community property. No state estate/inheritance tax. Nolo+1

Wyoming — Common-law. No state estate/inheritance tax. Tax Foundation