Arizona State Specific Information

Will, Trust, Power of Attorney, and Estate Planning

Official state laws:

Minimum age requirement to:

  • Distribute property by will: 18 (Section 14-2501)
  • Which minor gets property: 21

Holographic will recognized (Section 14-2503)

State taxes:

  • Estate tax: Equal to federal credit for state death taxes (Section 42-4051 and 42-4052)
  • State gift tax:Inheritance tax: No inheritance tax (Section 42-4051 and 42-4052)
    • No state gift tax (Section 42-4051 and 42-4052)
    • Anatomical Gift Act (Sections 36-841 through 36-850)
  • Inheritance tax: No inheritance tax (Section 42-4051 and 42-4052)

Default Rules: How property is distributed if there is no will, i.e. laws of intestate succession: (Section 42-2102 and 42-2103)

  • No surviving spouse, but there are surviving children:
    • All of the estate goes to the surviving children split equally among them or to their children in accordance to their per stirpes share
  • Surviving spouse and
    • Children of surviving spouse:
      • All of your separate property and one-half (1/2) of your community property to your surviving spouse, and
      • The other one-half (1/2) of your community property goes to equally to your surviving children
      • Children not of the surviving spouse (for example your children from a previous marriage):
        • All of your separate property and one-half (1/2) of your community property to your surviving spouse, and
        • The other one-half (1/2) of your community property goes to equally to your surviving children
        • No children and both of your parents of deceased:
          • All of your estate will pass to your spouse
        • No children, but at least one of your parents survives you:
          • All of your estate will pass to your spouse
  • At least one parent survives you, but no surviving spouse or children:
    • All of your estate will pass to your surviving parents equally
  • No spouse, children, or parents:
    • Siblings (brothers and sisters) according to their per stirpes share. If none, then to next of kin

Who must be named as a beneficiary in your will:

  • Surviving spouse (Section 14-2302), andChildren, born or adopted (Section 14-2301)
    • Surviving spouse must be given:
      • One-time allowance of $18,000 (Section 14-2402), and
      • One-half of your community property
    • Children, born or adopted (Section 14-2301)

Effects of changes in your marital status on your will:

  • You are divorced from the surviving spouse:
    • Revokes will as to divorced surviving spouse, unless will expressly provides for divorced surviving spouse (Section 14-2802)
  • You get married without changing your will that does not provide for your new spouse:
    • Revokes will as to spouse, unless will expressly provides for spouse, but surviving spouse may still be entitled to shares under state intestate law (Section 14-2301)

Witnesses:

  • Minimum number of witnesses required: Two (Section 14-2502)
  • Are witnesses allowed to be beneficiaries?: Yes (Section 14-2505)
  • Requirements to be a witness, witnesses must:
    • sign in front of at least two witnesses or in front of a notary public
    • not be related to you by blood, adoption, or marriage,
    • not be entitled to anything in your will, and
    • not be finically responsible for you healthcare

Property Ownership (Section 25-211 and 33-431):

  • Community property state
  • Property acquired out of state before moving in-state during the marriage is considered quasi-community property
  • Joint tenancy among spouses is allowed, but only if in a written agreement
  • Bank account deposits held jointly are payable to any survivor named in the bank account, unless there is clear and convincing evidence that the deposit is payable only to a specified survivor
  • Tenancy by the entirety is not recognized in this state 

Other types of wills:

  • Self-proving wills recognized: Yes, recognized (Section 14-2504)
  • Living will: Living Will (Section 36-3261 and 36-3262) requires physician must certify you as being terminal, irreversible, or incurable
  • Durable Power of Attorney: Durable Power of Attorney Act (Section 14-5501)
  • Healthcare Power of Attorney (Section 36-3224)