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Terms Used In Texas Estates Code 22.013

  • Decedent: A deceased person.
  • Estate: means a decedent's property, as that property:
    (1) exists originally and as the property changes in form by sale, reinvestment, or otherwise;
    (2) is augmented by any accretions and other additions to the property, including any property to be distributed to the decedent's representative by the trustee of a trust that terminates on the decedent's death, and substitutions for the property; and
    (3) is diminished by any decreases in or distributions from the property. See Texas Estates Code 22.012
  • Property: means real and personal property. See Texas Government Code 311.005

“Exempt property” means the property in a decedent‘s estate that is exempt from execution or forced sale by the constitution or laws of this state, and any allowance paid instead of that property.