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Educational content only. Not legal, financial, tax, or medical advice. Plan Your Passing is not a law firm and no attorney-client relationship is created here. Estate, probate, tax, and inheritance laws differ by country, state, and county. You are responsible for confirming what applies to you. Always consult a licensed attorney in your jurisdiction before acting on anything you read or generate on this site.

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IL · Cook County · Family estate-planning guide

Estate planning in Chicago, IL

Illinois has a $4M state estate tax exemption — the lowest of any state — meaning more Chicago families face state estate tax.

Why this matters in Chicago

The local angle

Illinois imposes estate tax on estates over $4M, which is dramatically lower than the federal $13.6M exemption. With Chicago real estate appreciation, even middle-class homeowners can face state estate tax. Cook County probate is slow — typically 12-18 months — so probate avoidance matters more here than in many other states.

Local nuance

Cook County's probate division processes thousands of cases per year; getting on the calendar can take 4-6 weeks just to start. Independent administration is the default if the will allows it, which speeds things up significantly.

Top concerns for Chicago families

  • $4M state estate tax exemption (lowest in US)
  • Cook County probate timing (independent vs supervised)
  • Two-state issues (IL/IN/WI for many Chicago families)
  • Land trust strategies for Illinois real estate

Illinois state law

At a glance

Chicago estate work is governed by Illinois state law. Here's what every family should know.

Probate timeline
9–14 months typical

$3,000–$5,000 + 1–3% of estate

Small estate
Under $100,000 (no real estate)

Small estate affidavit 755 ILCS 5/25-1

Estate / inheritance tax
Estate tax: $4M

No inheritance tax

Spousal rights

Renunciation share: 1/2 (no descendants) or 1/3 (with descendants)

Common pitfalls

  • IL estate tax threshold is $4M — lower than federal
  • Cook County probate court has its own practices
  • IL is decoupled from federal — different exemption tracking

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