Understanding Intestate Succession in North Carolina

When someone dies without a will, North Carolina law treats that person as having died “intestate.” The rules of intestate succession in N.C. Gen. Stat. § 28A-2-1 establish who inherits the estate. These rules ensure the decedent’s assets pass to surviving family members in a specific order, starting with the spouse and children, then parents, siblings and more distant relatives.

Handling an intestate estate involves several key steps: opening an estate, collecting assets, paying debts, and distributing what remains. The petition for administration under N.C. Gen. Stat. § 28A-6-1 starts this process. The clerk of superior court appoints a personal representative who takes charge of the estate. This role carries a legal duty to act in the estate’s best interest and follow court procedures throughout the probate process.

Below is a detailed guide to navigate an intestate estate in North Carolina.

Step-by-Step Guide to Probating an Intestate Estate

1. Obtain a Certified Death Certificate

Order multiple certified copies from the North Carolina Vital Records Office. You will need these for banks, government agencies and title companies.

2. Identify and Notify Heirs

Under N.C. Gen. Stat. § 28A-2-1, heirs inherit in this order:

• Spouse and children
• Parents
• Siblings
• More distant relatives
• The State, if no heirs are found

3. File a Petition for Administration

File with the clerk of superior court in the county where the decedent lived. The petition asks the court to appoint you (or another qualified person) as the personal representative. This role gives you legal authority to manage the estate, collect assets and carry out distributions.

4. Gather and Secure Estate Assets

Make a list of all assets, including real property, bank accounts, retirement plans and personal items. You must file an inventory and appraisal under N.C. Gen. Stat. § 28A-13-1.

5. Pay Debts and Taxes

Notify known creditors and publish a notice to unknown creditors. Pay valid claims and file final income tax returns. North Carolina estate tax may apply if the estate exceeds a set threshold. Keep accurate records of all payments.

6. Distribute Remaining Assets

After debts and expenses, distribute assets per N.C. Gen. Stat. § 28A-2-2 and related provisions. The court issues an order of distribution, and you transfer or title assets to each heir.

7. Close the Estate

File a final report and account with the clerk of court. Once approved, the court discharges the personal representative and closes the estate.

Quick Checklist for Handling an Intestate Estate

• Obtain certified death certificates
• Identify and notify heirs
• File a petition for administration
• Inventory and appraise assets
• Settle debts and taxes
• Distribute assets according to intestacy laws
• File final account and close the estate

Next Steps: Get Professional Guidance

Probating an intestate estate can be complex. Pierce Law Group’s team of experienced probate attorneys understands North Carolina’s rules and will guide you through each step. Contact us today to protect your family’s interests and settle your loved one’s estate efficiently.

Email us at intake@piercelaw.com or call us at (919) 341-7055.