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Miscellaneous Costs

Referees' Fees in Estates, Trusts, and Conservatorships 

Pursuant to Iowa Code Section 633.21, referees' fees shall be as follows: ("Net value" of decedents' estates means gross assets less life insurance and half of joint tenancy property; see Exhibit A appended.) 

Estates

Net Value in Dollars

 Referees' Fees

0 to 25,000.00 

$20.00 

25,000.00 to 50,000.00 

$40.00 

50,000.00 to 75,000.00 

$60.00 

Over 75,000.00  

$80.00 

Conservatorships and Trusts

Gross Assets in Dollars         

Referees' Fees  for 1st Report

Referees' Fees for Annual Reports 

0 to 25,000.00 

$15.00 

$5.00 

25,000.00 to 75,000.00 

$25.00

$10.00

Over 75,000.00 

$35.00

$15.00

Testamentary Trusts

Gross Assets in Dollars

Clerks' Fees Docketing Reports

Clerks' Fees Annual

0 to 25,000.00

$15.00 

$5.00

25,000.00 to 75,000.00 

$25.00

$10.00

Over 75,000.00

$35.00 

$15.00 

  

Inheritance Tax Appraisal Fee

Pursuant to Iowa Code Section 633.21, inheritance tax appraisers shall be paid actual mileage at the State rate and the following fees:  

Property Value in Dollars

Appraiser's Fee

Under 25,000.00 

$40.00 

Between 25,000.00 and 100,000.00

$50.00 

Between 100,000.00 and 200,000.00

$100.00

Between 200,000.00 and 400,000.00

$200.00

Between 400,000.00 and 750,000.00

$350.00

Between 750,000.00 and 1,000,000.00

$450.00 

Over 1,000,000.00 

$500.00 

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