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 |