The Michigan probate inventory fee is calculated from a nine-tier schedule in MCL 600.871, based on the net value of assets that pass through probate as of the date of death. You can run the numbers yourself using the free tool on the Michigan Courts website, or work through the brackets by hand.1Michigan Courts. Inventory Calculator The fee scales from $5 on the smallest estates to several thousand dollars on large ones, and one deduction — mortgage debt on Michigan real estate — can meaningfully lower the bill.
What Counts Toward the Fee
Only assets that actually pass through probate court count. That typically means real estate held solely in the decedent’s name, individual bank accounts with no payable-on-death beneficiary, vehicles titled only to the decedent, and personal property like jewelry, furniture, and collectibles. Values are set as of the date of death, not the filing date.
Assets that transfer automatically outside probate never enter the calculation: property in a living trust, real estate held as joint tenants with rights of survivorship, accounts with transfer-on-death or payable-on-death beneficiaries, life insurance with a named beneficiary, and retirement accounts like IRAs and 401(k)s when a beneficiary is designated. Misclassifying one large asset can inflate the fee by hundreds of dollars.
One trap: if a life insurance policy or retirement account names the estate itself as beneficiary, or if every named beneficiary has predeceased the owner, those proceeds fall back into the probate estate and get added to the inventory total. Check beneficiary designations before you finalize your numbers.
The Mortgage Deduction
Michigan lets you subtract mortgage debt from the value of real property before the fee is calculated. A home worth $300,000 with a $180,000 mortgage contributes $120,000 to the inventory total, not $300,000. The deduction covers any recorded indebtedness secured by Michigan real estate, including home equity lines of credit.2Michigan Legislature. Michigan Compiled Laws 600.871 – Decedents Estates Fees Payment Final Accounting Receipt
The Nine-Tier Fee Schedule
MCL 600.871 sets the following brackets based on the net value of probate assets as of the date of death:2Michigan Legislature. Michigan Compiled Laws 600.871 – Decedents Estates Fees Payment Final Accounting Receipt
- Under $1,000: $5.00 plus 1% of the amount over $500
- $1,000 to $2,999: flat $25.00
- $3,000 to $9,999: $25.00 plus 0.625% of the amount over $3,000
- $10,000 to $24,999: $68.75 plus 0.5% of the amount over $10,000
- $25,000 to $49,999: $143.75 plus 0.375% of the amount over $25,000
- $50,000 to $99,999: $237.50 plus 0.25% of the amount over $50,000
- $100,000 to $500,000: $362.50 plus 0.125% of the amount over $100,000
- Each $100,000 (or larger fraction) over $500,000 up to $1,000,000: add $62.50 per increment
- Each $100,000 (or larger fraction) over $1,000,000: add $31.25 per increment
The phrase “or larger fraction thereof” in the top two tiers means any leftover amount above a full $100,000 increment gets rounded up. An estate worth $650,000 has $150,000 above the $500,000 threshold, which counts as one full $100,000 increment plus a $50,000 remainder — two increments at $62.50 each.
Worked Example
Say the decedent left a home appraised at $200,000 with no mortgage, a $30,000 checking account, and a vehicle worth $20,000. The probate estate totals $250,000, which lands in the $100,000–$500,000 tier:
$362.50 + 0.125% × ($250,000 − $100,000) = $362.50 + $187.50 = $550.00
Now put a $120,000 mortgage on that same home. The home’s probate value drops to $80,000, and the estate total falls to $130,000:
$362.50 + 0.125% × ($130,000 − $100,000) = $362.50 + $37.50 = $400.00
The mortgage deduction saved this estate $150. On larger estates with larger mortgages, the savings scale up. The Michigan Courts online calculator is worth using as a check even if you work the math by hand.1Michigan Courts. Inventory Calculator
Values on the Inventory Form
The official inventory is form PC 577. Every asset gets its fair market value as of the exact date of death.3Michigan Legislature. Michigan Code 700.3706 – Duty of Personal Representative Inventory and Appraisement Request date-of-death statements from banks and brokerages. Pull the legal description for real estate from the deed. For anything where market value is not obvious — closely held businesses, artwork, unusual collectibles — get a professional appraisal. Standard residential real estate appraisals for probate typically run $300 to $1,500.
Two Deadlines, Not One
Michigan sets two separate deadlines that personal representatives regularly confuse. Within 91 days of receiving letters of authority, you must submit the information the court needs to calculate the fee.4CourtRules.net. Rule 5.307 Requirements Applicable to All Decedent Estates That is an inventory information deadline, not a payment deadline.
The fee itself is due before you file to close the estate or within one year of your appointment, whichever comes first.4CourtRules.net. Rule 5.307 Requirements Applicable to All Decedent Estates Many personal representatives simply pay when they submit the inventory information, which keeps the tracking simple. Courts accept business checks and money orders, and many counties accept credit cards, though accepted methods vary by courthouse.
Missing the 91-day information deadline has consequences. The court can compel compliance, and any interested party — heir, creditor, co-representative — can petition for your removal.
The 20% Late Penalty
Any court fee unpaid more than 56 days after it becomes due is subject to a 20% late penalty. The court must notify you of this penalty when the fee is assessed, and you can ask the court to waive it, though waiver is discretionary.5Michigan Legislature. Michigan Compiled Laws 600.4803 On a $550 fee, that penalty adds $110. On a larger estate where the fee runs into the thousands, it gets expensive fast. Paying at the time you submit the inventory information avoids the problem entirely.
When You May Not Need the Full Calculation
Not every Michigan estate goes through full probate. If the gross estate — after subtracting up to $250,000 in mortgage debt on real property — is worth $53,000 or less for someone who died in 2026, the estate can use a simplified assignment process. This threshold adjusts annually for cost of living.6Michigan Legislature. Michigan Code 700.3982
Under the small estate process, the court can order property assigned directly to the surviving spouse or, if there is no spouse, to the decedent’s heirs, after funeral and burial expenses are paid. The filing uses form PC 556 rather than the full inventory. The inventory fee still applies, but it is calculated on the smaller estate value, which often saves hundreds of dollars over what full probate would cost.