NC H736

Creates a rebuttable presumption that all joint tenants contributed in-kind according to their respective shares in jointly held property unless another party proves otherwise by clear and convincing evidence.

Applies the presumption to property held by the decedent and one or more other persons (non-spouse) as joint tenants with right of survivorship, limiting the spousal elective share calculation.

Establishes a $200.00 filing fee for petitions seeking an elective share in estate proceedings, assessed by the clerk for support of the General Court of Justice.

Section 1 (presumption changes) becomes effective immediately upon enactment for all eligible estates; Sections 2-3 (fee requirement) become effective December 1, 2020, for estates of decedents dying on or after that date.