Can I still claim reimbursement for property taxes or other expenses my deceased spouse paid if I can’t access their bank records or receipts? – North Carolina

Short Answer

Sometimes, but reimbursement is harder without documentation. In a North Carolina estate, the personal representative generally can ask to be repaid for reasonable, necessary expenses paid to preserve or administer estate property, but the Clerk of Superior Court typically expects proof of (1) what was paid, (2) when it was paid, (3) why it benefited the estate, and (4) that the personal representative (or the decedent) actually paid it. If bank records and receipts are missing, alternative records (tax office payment history, closing statements, invoices, affidavits) may still support the request.

Understanding the Problem

In North Carolina probate, can a court-appointed personal representative claim reimbursement from estate funds for property taxes or other “carrying costs” connected to an estate-owned home when the person who paid (often the decedent or surviving spouse) cannot access bank statements or receipts to prove the payments? The decision point is whether the expense can be shown as a proper estate administration expense tied to preserving or maintaining the property until sale and distribution, even when traditional proof is missing.

Apply the Law

North Carolina estate administration is supervised by the Clerk of Superior Court in the county where the estate is opened. As part of the required estate accounting, the personal representative must report money received and money spent, and the Clerk can require support for disbursements before approving an account and authorizing distribution. Carrying costs for an estate-owned home (such as property taxes, insurance, utilities, and necessary maintenance) are often treated as administration expenses when they are reasonable and were paid to preserve estate property or complete a sale, but the personal representative should be prepared to prove the payment and the estate purpose for it.

Key Requirements

Estate purpose: The expense must relate to preserving, protecting, or administering estate property (for example, keeping taxes current to avoid liens, keeping insurance in place, or maintaining utilities to prevent damage).
Proof of payment: The accounting should show that the amount was actually paid and by whom, using receipts, statements, invoices marked paid, cancelled checks, or reliable substitutes when originals are unavailable.
Reasonableness and timing: The amount should be reasonable for the service and tied to the relevant time period (for example, after death while the estate held the home, or expenses necessary to complete the sale).

What the Statutes Say

N.C. Gen. Stat. § 7A-307 (Costs in administration of estates) – Authorizes the court cost structure for estate administration and reflects that estate administration is handled through the Clerk of Superior Court with filings and accountings that may require supporting detail.

Analysis

Apply the Rule to the Facts: Here, the personal representative paid out-of-pocket carrying costs to maintain an estate-owned home until it sold, and the sale proceeds are being held pending court approval and distribution. Those types of expenses often fit the “estate purpose” requirement because they can preserve value and allow the sale to close. The main risk is the “proof of payment” requirement: if bank records and receipts are unavailable, the reimbursement request may be delayed, reduced, or denied unless alternative documentation reliably shows what was paid and why it benefited the estate.

Process & Timing

Who files: The personal representative. Where: The Clerk of Superior Court (Estates) in the county where the estate is administered in North Carolina. What: The reimbursement is typically shown as a disbursement on the estate accounting (annual or final account) and supported with backup documentation. When: Usually before the Clerk approves the account and authorizes final distribution of the sale proceeds.
Gather substitute proof: If bank statements and receipts are missing, common substitutes include (a) county tax office payment history/receipts for the parcel, (b) the closing disclosure/settlement statement showing prorations and payoffs, (c) invoices from vendors with “paid” confirmation, (d) insurance declarations and billing history, (e) utility billing history, and (f) a sworn statement explaining what was paid, when, and why, with any corroborating records attached.
Submit and respond to questions: The Clerk may approve the expense as documented, request additional support, or require a more formal motion/hearing if an heir objects or the documentation is thin. Once approved, reimbursement is typically made from estate funds (including sale proceeds) as part of the accounting and distribution process.

Exceptions & Pitfalls

Mixing “decedent-paid” vs. “personal representative-paid” expenses: Expenses the decedent paid before death are not automatically reimbursable to the personal representative; the accounting needs to reflect whether the estate owes a third party, owes a person who advanced funds, or whether the payment was already the decedent’s personal obligation satisfied during life.
Insufficient documentation: A handwritten list without supporting records often is not enough. When records are missing, the best approach is to rebuild the paper trail from third-party sources (tax office, utilities, insurer, contractors, closing attorney) and keep the explanation consistent with the accounting entries.
Expenses that look personal rather than estate-related: Improvements, upgrades, or discretionary spending can draw objections. Reimbursement is more defensible when the expense is necessary to preserve the property, comply with legal obligations (like taxes), or complete the sale.
Self-reimbursement without clear approval: Taking reimbursement from estate funds without clear documentation can create disputes with heirs and questions from the Clerk. A cleaner practice is to document first, then reimburse in a way that matches the accounting.

For more on documentation and how reimbursement is typically handled in an estate accounting, see what proof is usually needed for out-of-pocket reimbursement and what records help support reimbursements from the estate account.

Conclusion

In North Carolina, a personal representative can often seek reimbursement for reasonable carrying costs paid to preserve an estate-owned home, but the request usually rises or falls on documentation in the estate accounting. Missing bank records and receipts do not automatically bar reimbursement, but the payment and estate purpose still need to be proven through substitute records like tax office histories, invoices, and closing statements. The next step is to list the expenses on the estate accounting and submit supporting documentation to the Clerk of Superior Court before final distribution.

Talk to a Probate Attorney

If an estate needs to reimburse carrying costs for an estate-owned home but records are missing or heirs are questioning the numbers, a probate attorney can help organize proof, prepare the accounting, and present the request to the Clerk on the right timeline. Call us today at [919-341-7055].

Disclaimer: This article provides general information about North Carolina law based on the single question stated above. It is not legal advice for your specific situation and does not create an attorney-client relationship. Laws, procedures, and local practice can change and may vary by county. If you have a deadline, act promptly and speak with a licensed North Carolina attorney.