Step-by-Step Guide to Opening and Completing an Intestate Estate

When someone dies without a valid will in North Carolina, they leave what is called an intestate estate. The court appoints a personal representative to administer the estate under the procedures set out in Chapter 28A of the North Carolina General Statutes. The following steps explain how to open and close an intestate estate in accordance with state law.

1. Obtain the Death Certificate. You need multiple certified copies of the death certificate to file with the clerk of superior court and to close bank and retirement accounts.
2. Determine the Proper Court Venue. Petition in the county where the decedent lived at death. See N.C.G.S. § 28A-6-1 (ncleg.gov/GS_28A-6-1).
3. File a Petition for Administration. A close relative or creditor files the petition and nominates a personal representative. Library forms are available at the clerk’s office. See N.C.G.S. § 28A-6-2 (ncleg.gov/GS_28A-6-2).
4. Qualify the Personal Representative. The appointed representative must take an oath and post bond if the court requires one. See N.C.G.S. § 28A-7-2 (ncleg.gov/GS_28A-7-2).
5. Give Notice to Creditors. The law requires publishing a notice in a local newspaper and mailing notices to known creditors. Creditors then have 90 days to file claims. See N.C.G.S. § 28A-19-3 (ncleg.gov/GS_28A-19-3).
6. Prepare an Inventory and Appraisal. Within 90 days of appointment, the personal representative must file an itemized inventory of assets with the court. See N.C.G.S. § 28A-13-7 (ncleg.gov/GS_28A-13-7).
7. Pay Debts, Expenses, and Taxes. The representative pays valid claims and administrative expenses from estate funds. Federal and state estate taxes, if any, must be filed and paid before distribution.
8. Distribute Assets Under Intestate Succession. After claims and expenses, remaining assets go to heirs under N.C.G.S. Chapter 29. See N.C.G.S. § 29-14 (ncleg.gov/GS_29-14).
9. File Final Accounting and Petition for Distribution. The representative submits a detailed accounting of all financial transactions to the court and asks for approval of the proposed distribution. See N.C.G.S. § 28A-13-2 (ncleg.gov/GS_28A-13-2) and § 28A-13-18 (ncleg.gov/GS_28A-13-18).
10. Close the Estate. Once the court approves the accounting and distribution, the clerk issues an order discharging the personal representative and closing the estate.

Key Steps at a Glance

• Secure multiple certified death certificates
• File petition where decedent resided (N.C.G.S. § 28A-6-1)
• Obtain Letters of Administration
• Publish and mail notice to creditors (N.C.G.S. § 28A-19-3)
• File inventory and appraisement (N.C.G.S. § 28A-13-7)
• Settle debts, taxes, and expenses
• Distribute property per intestate law (N.C.G.S. § 29-14)
• Submit final accounting (N.C.G.S. § 28A-13-2)
• Obtain court order closing the estate

Ready to Get Started?

Handling an intestate estate involves strict deadlines and detailed filings. Pierce Law Group’s probate attorneys guide families through each step. Contact us today to protect your loved one’s legacy.

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