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Miscellaneous Costs

Probate Referee Fees, Inheritance Tax Appraiser Fees, and Other Fees  (Order, February 20, 2018)

Probate Referee Fees

In accordance with Iowa Code 633.21, probate referee fees shall be allowed a fee for such service based on the gross assets of the estate listed in the probate inventory.

Total Assets Fee
Under $15,000 $15.00
Between $15,000 and $50,000 $25.00
Between $50,000 and 100,000 $45.00
Between $100,000 and $300,000 $75.00
Exceeding $300,000 $100.00

 

Uniform Inheritance Tax Appraisal Fees

In accordance with Iowa Code 633.21, in ordinary cases where their services are requested, inheritance tax appraisers shall be paid actual mileage at the State rate and the following fees:

 

Property Value Appraiser’s Fee
Between $15,000 and not over $100,000 $70.00
Between $100,000 and $250,000 $125.00
Between $250,000 and $500,000 $175.00
Between $500,000 and $750,000 $225.00
Between $750,000 and $1,000,000 $250.00
Value over $1,000,000 $300.00


In cases requiring extraordinary time or service, the appraisers may make application for court approval of reasonable compensation.

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 

  

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