# Conn. Gen. Stat. § 45a-273: Sec. 45a-273. (Formerly Sec. 45-266). Settlement of small estates without probate of will or letters of administration > Connecticut · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-273 ## Section - **Citation:** Conn. Gen. Stat. § 45a-273 - **Heading:** Sec. 45a-273. (Formerly Sec. 45-266). Settlement of small estates without probate of will or letters of administration - **Jurisdiction:** Connecticut - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Connecticut Code / Title 45a / Chapter 802b / Section 45a-273 ## Text (b) An affidavit shall contain: (1) A statement whether the decedent received aid or care from the state; (2) a list of the decedent's solely owned assets, excluding assets that pass outside of probate by operation of law; and (3) a list of all claims, expenses and taxes due from the decedent's estate in the categories set forth in subdivisions (1) to (7), inclusive, of section 45a-365 , which list shall indicate if any of the claims, expenses and taxes have been paid and, if so, by whom. (c) On receipt of an affidavit, the court shall send a copy of the affidavit to the Department of Administrative Services. The court shall not issue a decree until thirty days after the date on which a copy of the affidavit was sent to the department. Except as provided in this subsection, the court may act on the affidavit without notice and hearing. (d) Except as provided in subdivision (5) of subsection (f) of this section, if the court finds that no probate proceedings have been instituted in connection with the estate of the decedent, the court shall determine the persons and entities entitled to payment for claims, expenses and taxes in accordance with subsection (e) of this section and the persons entitled to distributions from the decedent's estate in accordance with subsection (f) of this section. The court shall issue a decree authorizing each holder or registrant of an asset of the decedent to: (1) Transfer the asset directly to specified persons or entities; (2) pay amounts from the asset to specified persons or entities; or (3) transfer the asset to the person filing the affidavit, to be sold and the proceeds paid to specified persons or entities. The court may issue certificates or other documents to carry out the decree. In addition, the court may authorize the person filing the affidavit to release an interest in a mortgage reported on the affidavit. (e) The court shall determine the persons and entities entitled to payment for the claims, expenses and taxes due from the estate, or reimbursement for such amounts paid on behalf of the estate, in accordance with section 45a-365 except, (1) if a decedent received aid or care from the state or received care in a state humane institution, such reimbursement shall be in accordance with sections 4a-12 and 17b-95 ; and (2) if a decedent is obligated to pay the decedent's cost of incarceration, such reimbursement shall be in accordance with section 18-85c . If the claims, taxes and expenses exceed the fair value of the decedent's assets, the court shall order payment in accordance with this subsection, provided the procedures for insolvent estates under sections 45a-376 to 45a-383 , inclusive, shall not be required. (f) If the fair value of the decedent's assets exceeds the total amount of claims, expenses, taxes and any amounts allowed to the family for support under section 45a-320 , the court shall proceed as follows: (1) If no purported last will and testament is found, the court shall order distribution of the excess in accordance with the laws of intestate succession; (2) if the decedent left a duly executed last will and testament and the will provides for a distribution which is the same as that under the laws of intestate succession, the court shall order distribution of the excess in accordance with the laws of intestate succession; (3) if the decedent left a duly executed last will and testament and the will provides for a distribution different from that under the laws of intestate succession, and the heirs at law of such decedent sign a written waiver of their right to contest the will, the court shall order the excess to be paid in accordance with the terms of the will; (4) if the will directs a distribution different from the laws of intestate succession, and the persons entitled to bequests under the will consent, in writing, to the distribution of the estate in accordance with the laws of intestate succession, the court shall order distribution of the excess in acc the will, the court shall order the excess to be paid in accordance with the terms of the will; (4) if the will directs a distribution different from the laws of intestate succession, and the persons entitled to bequests under the will consent, in writing, to the distribution of the estate in accordance with the laws of intestate succession, the court shall order distribution of the excess in accordance with the laws of intestate succession; and (5) if the will directs a distribution different from the laws of intestate succession, the heirs at law do not waive their right to contest the admission of such will, and the persons entitled to bequests under the will do not consent to the distribution of the estate in accordance with the laws of intestate succession, the court shall dismiss the affidavit and permit any party to petition for admission of the will to probate in accordance with section 45a-286 . As used in this subsection, the term “will” includes any duly executed codicil thereto. (g) Any such transfer or payment made pursuant to a decree issued under this section shall, to the extent of the amount so transferred or paid, discharge the registrant or holder of such property from liability to any person on account thereof. (h) As a condition of such transfer or payment, the registrant or holder may require the filing of appropriate waivers, the execution of a bond of indemnity and a receipt for such transfer or payment. (i) Any transfer or payment under the provisions of this section shall be exempt from taxation under the provisions of chapter 219. (j) Any person to whom such transfer or payment has been made shall be liable for the value thereof to the Commissioner of Revenue Services for any estate, succession or transfer tax on the property transferred or payment made and to the executor or administrator of the estate of the decedent thereafter appointed. See Sec. 4a-16 re estates of certain public assistance beneficiaries and state institution patients. Annotation to former section 45-266: Cited. 3 CA 598. ## Nearby sections - [Conn. Gen. Stat. § 45a-273 Sec. 45a-273. (Formerly Sec. 45-266). Settlement of small estates without probate of will or letters of administration.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-273.md) - [Conn. Gen. Stat. § 45a-276 Sec. 45a-276. (Formerly Sec. 45-266c). Comity recognition of foreign decrees.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-276.md) - [Conn. Gen. Stat. § 45a-277 Sec. 45a-277. Opening of deceased owner's safe deposit box to access jointly held stocks, bonds, annuities or certificates of deposit. Procedure. Hearing. Fee.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-277.md) - [Conn. Gen. Stat. § 45a-282 Sec. 45a-282. (Formerly Sec. 45-164). Custodian of will to deliver it after testator's death. Penalty.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-282.md) - [Conn. Gen. Stat. § 45a-283 Sec. 45a-283. (Formerly Sec. 45-163). Executor to apply for probate of will. Penalty.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-283.md) - [Conn. Gen. Stat. § 45a-284 Sec. 45a-284. (Formerly Sec. 45-164a). Opening of safe deposit boxes to search for a will.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-284.md) - [Conn. Gen. Stat. § 45a-285 Sec. 45a-285. (Formerly Sec. 45-166). Proof of will out of court.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-285.md) - [Conn. Gen. Stat. § 45a-286 Sec. 45a-286. (Formerly Sec. 45-167). Hearing required before proving or rejecting a will. Notice.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-286.md) - [Conn. Gen. Stat. § 45a-287 Sec. 45a-287. (Formerly Sec. 45-170). Will of nonresident testator proved in this state. Application. Governing law. Tax. Determination of domicile. Costs for settlement of estate.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-287.md) - [Conn. Gen. Stat. § 45a-288 Sec. 45a-288. (Formerly Sec. 45-171). Recording of a will proved without this state.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-288.md) - [Conn. Gen. Stat. § 45a-289 Sec. 45a-289. (Formerly Sec. 45-169). When bond required of executor. Amount of bond. Reduction of bond.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-289.md) - [Conn. Gen. Stat. § 45a-290 Sec. 45a-290. (Formerly Sec. 45-168). Administration with the will annexed and de bonis non.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-290.md) - [Conn. Gen. Stat. § 45a-291 Sec. 45a-291. (Formerly Sec. 45-189). Executor to administer intestate part of an estate.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-291.md) - [Conn. Gen. Stat. § 45a-292 Sec. 45a-292. (Formerly Sec. 45-190). Executor of an executor.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-292.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_CT_T45a_C802b_S45a-273. Check the current official text before relying on it. Not legal advice.