What is the family exemption and how much can be claimed?

The family exemption is a right given to specific individuals to retain or claim certain types of decedent’s property in accordance with Section 3121 of the Probate, Estate and Fiduciaries Code. For decedents dying after January 31, 1995, the family exemption is $3,500. From June 27, 1974, through January 31, 1995, the amount of the family exemption was $2,000.

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1. Are taxes payable on an estate?
2. What property is subject to inheritance tax?
3. Can the funeral expenses and unpaid bills of the decedent be deducted from the amount subject to tax?
4. Recently my mother died and now I am being told that I will have to pay an inheritance tax on my own money, can this be correct?
5. What is the family exemption and how much can be claimed?
6. Who is entitled to claim the family exemption?
7. Where is the inheritance tax return to be filed?