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MORTL → State Guides → Tennessee
State Guide
What Tennessee law actually says about death, probate, cremation, advance directives, and estate taxes. No legal jargon. No upselling. Just what you need to know.
Common questions
Someone just died in Tennessee? The first 24 hours, step by step →
Guide Status
● Last reviewed August 2026
Laws change. Each section shows when it was last verified. Always confirm with a licensed Tennessee attorney for your specific situation.
This is general information, not legal advice. Tennessee law changes. Your situation is specific. For anything that matters, talk to a licensed Tennessee attorney. Our directory doesn't list attorneys, so you'll find one on your own.
The short answer
In Tennessee, estates under $50,000 can skip full probate through a simplified process or affidavit. Cremation requires a 24-hour wait. There's no Tennessee estate or inheritance tax. Every figure below names its source and the date it was checked.
Reviewed August 2026 · Tennessee
Someone just died in Tennessee: the first 24 hours →Verified providers in Tennessee →
Last verified: August 7, 2026
Source: T.C.A. § 68-3-502 (death registration); Tennessee Vital Records ↗At a Glance
File within 5 days · Restricted for 25 years · Then public
In Tennessee, a death certificate must be filed with the office of vital records within 5 days after death and before final disposition, so before the body is buried or cremated. The funeral director who first takes custody files it and gathers the personal details from the next of kin. (T.C.A. § 68-3-502)
Ask each bank, insurer, court, agency, and property office whether it requires a certified copy. Order an initial quantity based on those actual needs, and confirm the current fee and process for ordering more.
The funeral director, or the person acting as one, who first takes custody of the body files the certificate. The physician in charge of the patient's care for the illness or condition that caused the death completes and signs the medical certification and returns it to the funeral director within 48 hours after death, unless the county medical examiner has to look into it first.
Immediate family members, legal representatives, and persons with a direct and tangible interest can order certified copies.
Order certified copies from Tennessee's vital records office; this section's source link is the official process. The funeral home or cremation provider usually orders the first copies for you. Ask each bank, insurer, court, and agency whether it needs its own certified copy before you decide how many to order.
$15 per certified copy in Tennessee, as shown above. Additional-copy pricing varies; the official source linked in this section has the current fee schedule.
Last verified: August 9, 2026
Source: T.C.A. tit. 30, ch. 4 (Small Estate Probate Act, 2023 Pub. Ch. 297); T.C.A. § 31-2-104 (intestate shares) ↗At a Glance
Small estate threshold vs. national average
Tennessee requires probate for estates with solely-owned assets over $50,000. At or under that, you can use the streamlined route in the Small Estate Probate Act. That act is new: 2023 Public Chapter 297 took effect April 28, 2023, raised the limit from $25,000, and replaced the old Small Estate Affidavit Limited Letter of Authority Act outright. What you file now is a petition for limited letters of administration, or limited letters testamentary if there's a will, not an affidavit. You generally have to wait 45 days from the date of death, and no petition to appoint a personal representative can have been filed in that window, though the court can waive the wait for good cause. No notice to creditors is published and creditors can't file claims in a small estate.
Tennessee probate typically takes 6-12 months for straightforward estates.
Tennessee intestate succession (T.C.A. § 31-2-104) determines who inherits:
Only assets owned solely by the deceased without beneficiary designations. Joint tenancy property, accounts with named beneficiaries, and life insurance pass outside probate automatically.
A straightforward Tennessee probate typically runs 6-12 mo, as shown in this section. Contested wills, missing heirs, or real property in other states stretch it well past that.
$50,000. Estates under that figure can use the simplified process or affidavit covered above instead of full probate.
Not always. If the estate qualifies for the simplified process covered above, many people handle it without a lawyer. Hire one for full probate, a contested will, or property in more than one state. Before you hire anyone, know the fee structures: hourly, flat, and (in a few states) statutory percentages. Our probate attorney cost guide covers what each should run you.
No will yet, or one that's out of date? How to write a will covers what belongs in one and the signing requirements, step by step. The rules on this page are what Tennessee law adds.
No. Tennessee has no transfer-on-death deed statute. A living trust or joint ownership with survivorship does the same job here; a uniform-act bill came close in 2026 and will likely be reintroduced, so re-check next session.
Tennessee doesn't require a private employer to give bereavement leave, paid or unpaid. Whatever you get is your employer's policy, and it can be changed or refused.
Who it covers. Not applicable. No private-employer mandate.
How much. Not applicable. No private-employer mandate.
Paid or unpaid. Not applicable. No private-employer mandate.
Tennessee's state government gives its own employees real bereavement leave, and it's worth naming because the contrast is stark and because the policy language covers pregnancy loss. The Tennessee Department of Human Resources Attendance and Leave Manual (January 2026), section 5.09, grants paid bereavement leave with no charge to the employee's accrued balance: three days for the death of a sibling, grandparent, grandchild, foster parent or parent-in-law; five days for a parent or stepparent; and ten days for a spouse, child (including unborn) or stepchild. The leave has to be used within 12 months of the death and the employee has to be in a leave-accruing position. Section 5.10 adds up to three days of sick leave for a death in the family on top of that, plus travel time when services are held out of town. Source: https://www.tn.gov/content/dam/tn/hr/documents/ALManual.pdf. That manual binds Tennessee state government as an employer. It creates no duty for private employers.
Yes. Tennessee enforces pet trusts under Tenn. Code Ann. § 35-15-408, so money you set aside for an animal is legally binding on whoever you put in charge of it. The trust ends when your animal dies, or when the last of them dies if you covered more than one, and the state also caps enforcement at ninety years. Since 2013, the trustee, a trust advisor, a trust protector, or anyone else you name in the trust can enforce it, and if you name nobody a court appoints someone. Anyone who cares about the animal can ask the court to appoint an enforcer or to remove one who isn't doing the job. A judge can cut the amount back if it's worth more than the animal needs, and unless your trust says otherwise the surplus goes to you if you're living, otherwise to your heirs. Tennessee is one of the few states that puts a hard years cap on a pet trust. The cap was twenty-one years when the law passed in 2004 and the legislature raised it to ninety in 2007, so any form or advice still quoting twenty-one years is out of date.
Source: Tenn. Code Ann. § 35-15-408
Last verified: July 17, 2026
Source: Tenn. Code Ann. § 31-2-104 ↗If you die intestate (without a valid will) in Tennessee, Tenn. Code Ann. § 31-2-104 decides who inherits everything a will would have covered. The shares depend on exactly who survives you: spouse, children, parents, siblings. What you told people you wanted doesn't matter. Only a signed will changes these defaults.
The spouse's fraction shrinks as the child count grows but never below one-third: with one child the spouse gets half, with three or more the spouse gets exactly one-third. No dollar lump sums anywhere in the statute.
What your spouse inherits depends on who else survives you. The four common family shapes:
The decedent's issue take everything: equal shares if all are the same generation, with a dead child's share passing to that child's descendants by representation.
With no spouse or descendants the estate goes to the parents equally, then to siblings and the descendants of dead siblings, then half to the paternal grandparents or their issue and half to the maternal side; with no takers the estate escheats to the state under Tenn. Code Ann. title 31, chapter 6.
Last verified: August 7, 2026
Source: T.C.A. 68-11-1801 et seq. (Tennessee Health Care Decisions Act) & Tennessee Health Facilities Commission ↗At a Glance
Living Will
Specifies end-of-life care wishes
Healthcare Proxy
Names a decision-maker for you
DNR / POLST
Do-not-resuscitate orders
Since 2004, the Tennessee Health Care Decisions Act (T.C.A. 68-11-1801 et seq.) has allowed one combined document that does the work of a living will and a healthcare power of attorney. The state's combined form, renamed the Advance Directive for Health Care effective May 9, 2017, can appoint a healthcare agent and specify your wishes for end-of-life care.
Tennessee's official Advance Directive for Health Care form is available from the Tennessee Health Facilities Commission at tn.gov/hfc.
The Tennessee Advance Directive for Health Care can designate a healthcare agent to make medical decisions when you can't. The agent can make decisions in any situation where you lack capacity, not just terminal illness.
Tennessee recognizes POLST as a medical order for seriously ill patients. A POLST is signed by a physician and travels with the patient across healthcare settings.
Start with T.C.A. 68-11-1801 et seq. (Tennessee Health Care Decisions Act) & Tennessee Health Facilities Commission, linked as this section's source. Use the current form or sample that the official source provides or identifies. Form authority and execution requirements vary by state, so confirm the source before signing and get legal help if your situation or the instructions are unclear.
Tennessee requires 2 adult witnesses; notarization isn’t required. Anyone 18 or older of sound mind can make one.
Last verified: August 7, 2026
Source: T.C.A. 62-5-101 et seq. (Tennessee Funeral Directors and Embalmers Act) ↗At a Glance
Tennessee requires a cremation permit from the local registrar before cremation. Crematories must be licensed by the Tennessee Board of Funeral Directors and Embalmers.
Tennessee law (T.C.A. 62-5-703) establishes a priority order: (1) the deceased's written instructions, (2) designated agent, (3) surviving spouse, (4) adult children by majority, (5) parents, (6) siblings, (7) other relatives.
Tennessee allows you to designate a disposition agent in a signed document. This takes precedence over next-of-kin.
Green burial is permitted in Tennessee. Natural burial is allowed at cemeteries that permit it.
Tennessee sets this order by statute. The first person on the list who is available and willing decides, and a funeral home takes its instructions from them.
Naming someone in advance. Two routes, and the advance directive is one of them. First, Tenn. Code Ann. § 62-5-701(1) defines "disposition directions" as "a legible written instrument signed by the decedent and acknowledged by a notary or witnessed by two (2) persons who are qualified adults; provided, that such written instrument may be, but is not limited to, a letter of instructions, a will, a trust document, or an advance directive." Disposition directions and pre-need contracts sit above the entire § 62-5-703 list and cannot be cancelled or substantially revised except by a person the decedent appointed in them for that purpose, or where the funding is insufficient (§ 62-5-702). Second, the top slot on the list itself goes to an attorney in fact designated in a durable power of attorney for health care acting under § 34-6-204. Tennessee prints no standalone funeral-agent form.
When the same tier disagrees. Tenn. Code Ann. § 62-5-705. If two or more people hold the right of disposition under § 62-5-703 and they can't make a decision by majority vote, any of them or a funeral establishment with custody of the remains may file a petition asking the court with probate jurisdiction to decide. The court with probate jurisdiction for the county where the decedent resided may award the right to whoever it determines is most fit and appropriate to carry it out, and may make decisions about the remains when those sharing the right can't agree, weighing six things: the reasonableness and practicality of the proposed funeral arrangements and disposition; the degree of personal relationship between the decedent and each person claiming the right; the desires of the person who is ready, able and willing to pay the cost; the convenience and needs of other families and friends wishing to pay respects; the desires of the decedent; and the degree to which the arrangements would allow maximum participation. If a funeral establishment brings the action, or relies on § 62-5-705 to defend itself in a related lawsuit, the court may award legal fees and court costs associated with the petition to the cost of final disposition. Section 62-5-706(a) covers what the funeral home may do while the fight runs: no funeral establishment is liable for refusing to accept, inter or otherwise dispose of the remains, or to complete the arrangements, until it receives a court order or another written agreement signed by the parties to the dispute; if it retains the remains it may shelter, refrigerate or embalm the body, or all three, to preserve it while awaiting the probate court's decision, but it may not charge for embalming unless the parties expressly agreed to it. Neither § 62-5-705 nor § 62-5-706 requires a funeral establishment to sue, and no establishment or employee is criminally or civilly liable for choosing not to. Section 62-5-707 is a separate warranty-and-reliance rule: anyone signing a funeral service agreement, cremation authorization form, or other authorization for disposition warrants the truthfulness of the facts in it, including the identity of the decedent and that party's authority to order the disposition; the establishment may rely on that contract or authorization and may carry out the instructions of the person it reasonably believes holds the right of disposition; and no funeral establishment is responsible for contacting or independently investigating the existence of any next of kin. Under § 62-5-708 an establishment or director who relies reasonably and in good faith on the instructions of a person claiming the right is not subject to criminal liability, civil liability, or discipline, unless it knew or had reason to know that person did not hold the right.
Tennessee's forfeiture clock in § 62-5-704 is the shortest in this group: the right is lost by anyone convicted, in connection with the decedent's death, of an offense under § 39-13-202, § 39-13-210 or § 39-13-211 (first degree murder, second degree murder, voluntary manslaughter) whose conviction is known to the funeral director, and by anyone who does not exercise the right within 72 hours of notification of the decedent's death or within 168 hours of the death, whichever is earlier; the right then passes to the next person under § 62-5-703. Section 62-5-706(b)(1) says paying or agreeing to pay for all or part of the arrangements gives no greater right of disposition than the person would otherwise have, except to the degree the court may weigh willingness to pay under § 62-5-705(3), and § 62-5-706(b)(2) says the same about being the personal representative of the estate. Tennessee has no rule letting a funeral establishment act on the first member of an equal-priority class absent a written objection from another member of that class; that rule is Oklahoma's (21 O.S. § 1158b) and does not exist in Tennessee's Part 7. Route note and honest limit: Tennessee's codified Code Annotated is published by LexisNexis, and both www.lexisnexis.com/hottopics/tncode/ and the advance.lexis.com container it redirects to return only a cookie-and-JavaScript shell to a non-browser client. The tn.gov Board of Funeral Directors laws page links out to that same Lexis container and hosts no statute text, and tn.gov's old per-section article URLs now return 404. The text above is the enacted operative language read from the official Tennessee Secretary of State Public Acts PDF for 2012 Public Chapter 828 (https://publications.tnsosfiles.com/acts/107/pub/pc0828.pdf, HTTP 200, 159,340 bytes, 4 pages), which created Part 7. Amendments to §§ 62-5-703 through 62-5-708 after 2012 could not be checked against an official current-code source; the only later change to Part 7 there is evidence of is the addition of § 62-5-709 on releasing remains between funeral establishments, which does not touch the priority list or the dispute sections. Currency caveat recorded 2026-08-09: the readable official source is the Tennessee Secretary of State's enrolled-act PDF of the 2012 act that created this part, so the text is confirmed as enacted but not confirmed as unamended since. Any later amendment would not show here. This is recorded in the claim ledger rather than papered over.
Three separate pots of money, on three different agencies' websites, collected nowhere. A family that qualifies for all three usually claims none of them.
1. When nobody can pay. No statewide program. Counties are authorized to appropriate money for the burial or cremation of a poor person under T.C.A. § 5-9-101(4). A family finds theirs by calling the county mayor's or county executive's office, or the county clerk, in the county where the death happened. County legislative body (county commission), with the county medical examiner or coroner handling unclaimed bodies under T.C.A. §§ 68-4-102, 68-4-103 and 68-4-113
What it pays. not published. The state's official county-government reference states only the authority, not a figure: 'Counties are authorized to appropriate moneys for the burial or cremation expenses of any poor person dying in the county, leaving no means to pay for the same. T.C.A. § 5-9-101(4).' Each county sets its own amount by appropriation.
What disqualifies you. 'Before the county can pay for a pauper's burial, an affidavit must be filed with the county showing the cost, and that the person was buried in the county, and that the claimant has no other means of obtaining payment. T.C.A. § 5-9-311.' For unclaimed bodies, the rule is to notify the nearest relative immediately, hold the body 96 hours after that notification, then notify the chief medical examiner, and if no demand comes within 72 hours the body is buried or cremated at public expense.
2. If the death was caused by a crime. 'Funeral and burial expenses (eligible parties) $6,000.' That's a sub-limit inside the overall Criminal Injuries Compensation Fund maximum, which is $34,100 for crimes on or after July 1, 2025, $32,900 for 7/1/24 to 6/30/25, and $32,000 for 7/1/17 to 6/30/24. The Treasury's own example: '$34,100 - $6,000 = $28,100' left for everything else.
Tennessee crime victim compensation ↗
3. Money the person was already owed. Search Tennessee's unclaimed property before you borrow anything. Searching and claiming are free.
Tennessee unclaimed property ↗
It's reimbursement and it runs on an affidavit, so the county pays only after someone swears out a statement showing the cost, that the burial happened in that county, and that they have no other way to get paid. The indigent-burial facts here were read on the University of Tennessee County Technical Assistance Service e-Li page, the state agency that publishes county-government law, rather than on a .gov code site.
Last verified: August 7, 2026
Source: Tennessee Dept. of Revenue, Inheritance Tax; Notice #12-13 ↗At a Glance
Tennessee's death tax was called the inheritance tax, though it worked like an estate tax: it was imposed on the estate under T.C.A. § 67-8-301 with an exemption applied against the net estate. Public Chapter 1057 (2012) raised that exemption in steps to $5,000,000 for 2015 and then ended the tax. The Department of Revenue is direct about it: the tax doesn't apply to estates of decedents dying in 2016 or after, and it tells people not to file for a death in 2016 or later. Tennessee also repealed its Hall income tax on investment income, with the last of the phase-out landing for tax years beginning January 1, 2021.
Tennessee is now one of the most tax-friendly states for estates. No state estate tax, no inheritance tax, no income tax on investment income.
Because the tax ended at the estate level for anyone dying in 2016 or after, beneficiaries inheriting from a Tennessee decedent owe no state-level tax on what they receive.
Tennessee residents are still subject to the federal estate tax. The IRS basic exclusion amount is $15,000,000 for a 2026 death.
No. Tennessee has no state estate tax. Only the federal estate tax applies, and only to estates over $15 million per person (2026), $30 million for a married couple.
No. Tennessee doesn’t tax inheritances. Heirs owe no state tax on what they receive.
$15 million per person, $30 million for a married couple, indexed for inflation. The Working Families Tax Cuts Bill (Public Law 119-21, 2025) made the higher exemption permanent. Estates below the threshold owe no federal estate tax.
Last verified: August 8, 2026
Source: T.C.A. 68-30-101 et seq. (Tennessee Revised Uniform Anatomical Gift Act) ↗At a Glance
Tennessee maintains a donor registry through Tennessee Donor Services. Registration through the Tennessee Department of Safety and Homeland Security when obtaining or renewing a driver's license is the most common method.
Under the Tennessee Revised Uniform Anatomical Gift Act, a registered donor's decision is legally binding. Nobody else can make, amend, or revoke the gift, and a gift you don't revoke before death is irrevocable and doesn't need anyone's consent afterward (T.C.A. 68-30-108(a)). One exception: if the donor is an unemancipated minor, a parent who is reasonably available can revoke or amend the gift (T.C.A. 68-30-108(g)). Organ procurement organizations still consult families in practice, so tell yours what you decided.
Source: 2007 Tenn. Public Chapter 428, enacting the Revised Uniform Anatomical Gift Act (PDF) ↗
Register online at donatelifetn.org, at any Tennessee driver's license office, or by completing a donor card.
Need Help in Tennessee?
Wills, trusts, advance directives, and probate all benefit from a licensed professional. We've compiled a directory of funeral directors, grief counselors, hospice providers, and financial advisors. Sorted by state. Before a listing appears, we check the provider's phone and address against the provider's own website.
Find Help in Tennessee →From The MORTL Edit
Sources: Tennessee Code Annotated (via the Tennessee General Assembly's official LexisNexis portal), Tennessee Health Facilities Commission (tn.gov/hfc), Tennessee Department of Health (tn.gov/health), Tennessee Department of Commerce & Insurance funeral board. Individual sections are updated and re-dated whenever a law changes, which is why the date at the top of the guide can be newer than this one. The whole guide also gets a front-to-back review on a schedule. Last front-to-back review: June 2026.
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