Administration of a decedent estate
The column headings are not estate values. This charge is assessed on personal property received plus the proceeds of real property that is sold, and real property that is not sold is excluded entirely. An estate of $100,000 that keeps the house is assessed on the personal property alone, which is a smaller figure and a smaller charge. Use the navigator to price a specific case.
Gross estate means personalty received plus proceeds of realty sold. The value of realty that is not sold is excluded. A remainder greater than half a unit is charged as a whole unit, which is how the statute’s “major fraction thereof” is applied here.
Not included in this total
- Certified copies
- Publication of notice to creditors
- Bond premium
G.S. 7A-307(a)(2) caps the $0.40 per $100 charge at $6,000. Subsection (2a) restates that same charge, with the same $6,000 limit and no $106 in the sentence, so the cap is read as applying to the value charge alone and the $106 base sits outside it; confirm the total with the clerk of superior court. Value received after the inventory is charged as its own filing, and the statute sets a $15 minimum for each filing, so later receipts can cost more than the $0.40 per $100 rate alone suggests. Each account or report is priced separately: three accounts of $1,000 are three $15 charges, not one charge on $3,000, so enter them individually. The $6,000 cap applies across the inventory and all later filings together. Enter each amount once: an asset already listed above, its sale proceeds, and the later-receipts figure are three different inputs and adding the same money twice will overstate the charge.
Source: N.C. Gen. Stat. § 7A-307, North Carolina General Assembly. Edition/currentness: Section history through 2023-88, s. 7. Verified October 3, 2026.