If the decedent died in the same county where all their property is located, there’s no issue – this is where probate should be opened. Unique situations can arise, such as when probate isn’t required in the county where the decedent lived because they don’t own property located there, but they do own real property in another state. In that case, you might do your best to consult with an attorney in the state where the property is located to determine the correct course of action. Here are a few examples. Tangible assets are those that physically exist. They’re something you can touch or hold in your hands, like real estate, automobiles, artwork, and jewelry. Intangible assets are much more complicated. Think of these as rights to a certain asset and/or the income it produces, such as patents, copyrights, or bank or retirement accounts. Technically, you could “touch” the last two if you were to empty them out and hold the cash in your hands, but the law doesn’t consider such finer points. And here’s another wrinkle: Some states do consider retirement and bank accounts to be tangible because yes, they can be emptied out and “touched.” If the decedent’s probate estate consists only of what the state considers to be intangible assets, a probate estate can be opened in the county where the decedent lived at the time of their death. In this case, the estate should be opened in the decedent’s county of residence at the time of death, even if some property is located elsewhere. Not all states handle property in multiple countries this way, so check with a local estate planning attorney to make sure. Tangible, movable personal property like artwork, as well as intangible property, should be probated in the county where the decedent lived at the time of his death. But an ancillary probate estate would have to be opened in other states as well, where the decedent’s out-of-state property is located.