50-State Surveys › Estate Inventory and Appraisement Requirements by State
Estate Inventory and Appraisement Requirements by State
When must a personal representative prepare, file, or deliver an estate inventory, what property and values must it include, when is an independent appraisal required, who receives it, and how are omissions or valuation errors corrected?
51 of 51 jurisdictions verified
every entry statute-checked, oldest 2026-08-10
What this survey covers
An estate inventory identifies the property a personal representative is administering and assigns the values required by state law. That simple idea produces different procedures: a court-filed verified inventory, a private delivery to interested persons, a separate appraisal report, or a split system that changes with the type of administration.
This survey follows the initial inventory through appraisal, access, correction, and express consequences for noncompliance. It keeps that work separate from a later fiduciary accounting, tax return, elective-estate calculation, and small-estate shortcut.
Why nine separate columns are necessary
Florida requires the personal representative to file a verified inventory that lists estate property in reasonable detail and gives each item's estimated fair market value at the date of death. The same section makes filed estate inventories confidential, requires a verified amended or supplementary inventory for omitted property or an erroneous or misleading value or description, and gives specified beneficiaries a right to request the valuation explanation or appraisal. Fla. Stat. § 733.604 (accessed 2026-08-10). The initial filing deadline comes from separate statewide authority, so the statute's content rule cannot safely stand in for the clock.
The District of Columbia makes administration type a separate axis. A personal representative must prepare a verified inventory within three months after appointment. In supervised administration, the representative files it with a certificate that copies and notice went to all interested persons within the previous 15 days. In unsupervised administration, the representative instead delivers or mails the inventory to each interested person and may file the verified original. D.C. Code §§ 20-711 and 20-713.01 (accessed 2026-08-10).
Wyoming separates inventory from appraisal. The personal representative files an oath-backed inventory within 120 days after appointment, subject to a 75-day-after-admission branch for specified will proceedings. A separate oath-backed appraisal report follows within 120 days after the timely inventory; assets without a readily determinable market value require disinterested valuers and a written basis. Wyo. Stat. Ann. §§ 2-7-403 to -404 (accessed 2026-08-10).
How to read the table
Start with administration type, signer, and deadline. A three-month clock may lead to court filing in one track and private delivery in another, while a state with a separate appraisal can impose a second clock after the inventory.
Then compare property scope, valuation, and appraisers. Date-of-death fair market value is common, but the inventory may also require encumbrances, ownership character, or supporting data, and an independent appraiser may be mandatory, optional, or limited to property whose value is uncertain.
Finally, read access and correction together. A filed inventory can remain confidential, and a beneficiary's right to inspect or receive an appraisal may be narrower than the duty to prepare it. Later-discovered property and material errors can start a new supplementation or reappraisal duty with a different deadline and enforcement consequence.
Patterns in the completed table
The finished table does not have one dominant filing route. Alaska and South Dakota require requested private copies but make original filing optional; North Dakota adds mandatory heir-or-devisee mailing when the representative does not file. The District of Columbia changes routes by administration type and preserves interested-person delivery even when supervised filing is waived.
Deadline language also resists shorthand. Alaska uses three months after appointment and Vermont uses 60 days with a good-cause extension. North Dakota and South Dakota use the later of six months after appointment or nine months after death. Wyoming separates a 120-day oath-backed inventory from a second 120-day appraisal-report clock and adds a narrower 75-day elective-share branch.
Optional qualified disinterested appraisers are common in UPC-style systems, but they are not universal. D.C. supervised administration requires appraisal with limited representative-valued categories, while Wyoming requires written disinterested value evidence for every asset and a separate basis report for property without a readily determinable market value. Those differences are why the appraiser and filing columns must be read together.
Get this answered for your state
This survey compares every state side by side. Ask about your specific situation and see what your state's law says, with citations to the statutes.
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| State | Governing law and administration type | Who prepares, signs, and verifies | Deadline, trigger, and extension | Court filing or private delivery | Property scope, exclusions, and encumbrances | Valuation date and method | Appraiser requirement and qualifications | Recipients, confidentiality, and access | Correction, supplementation, and noncompliance |
|---|---|---|---|---|---|---|---|---|---|
| Alabama verified 2026-08-10 | Ordinary estate administration under Ala. Code §§ 43-2-311 to -313, -834 to -836; PR acts without routine court direction except where law requires filing |
PR prepares; executor/administrator takes and subscribes full-and-complete oath before probate judge, county JP, or county notary (§§ 43-2-835, -313) |
Within 2 months after appointment; special administrator and qualifying successor excluded; no extension procedure stated (§ 43-2-835(a)) |
File with court; express will provision may waive initial/supplement filing subject to statutory protection routes; send copy to requesting interested persons (§§ 43-2-311, -835(b)) |
Property owned at death, reasonable detail, each encumbrance type/amount; separately enumerate debts/demands due or accruing, terms, evidence, credits, debtor, and cash (§§ 43-2-312, -835) |
Fair market value of each listed item as of death; supplements use same death-date market value and identify appraisers or other data relied on (§§ 43-2-835 to -836) |
No mandatory independent appraiser in inventory provisions; PR may employ necessary appraisers, including associated persons; no qualification rule stated (§ 43-2-843(17)) |
Requesting interested persons receive copy; supplement goes to persons interested in new information; no inventory confidentiality rule stated (§§ 43-2-835(b), -836) |
Supplement omitted property or erroneous/misleading value/description; match original filing/private route; inventory failure is express removal cause (§§ 43-2-836, -290) |
| Alaska verified 2026-08-10 | UPC-based ordinary administration under Alaska Stat. §§ 13.16.365-.375; same inventory rule across ordinary routes; special administrator excluded; optional court Form P-370 |
Personal representative prepares; special administrator and successor after prior discharge excluded; statute has no oath/verification; optional P-370 has PR signature and service certification (§ 13.16.365; P-370) |
Within 3 months after appointment; no statutory extension standard; supplement has no stated clock (§§ 13.16.365, .375) |
Send copy to requesting interested persons; original may be filed; current court guidance confirms optional filing despite P-370's stale mandatory-filing sentence (§ 13.16.365; court inventory page) |
Property owned at death, in reasonable detail; each item includes type/amount of encumbrance; P-370 adds real/personal/financial categories and net-value column (§ 13.16.365; P-370) |
Each item at fair market value as of death; supplement uses death-date market value/revised market value and appraisal or other data relied on (§§ 13.16.365, .375) |
Optional qualified disinterested appraiser for asset whose value is reasonably doubtful; different appraisers allowed by asset kind; names/addresses listed by item (§ 13.16.370) |
Any requesting interested person receives copy; P-370 has mail/hand-delivery service certificate; no inventory-specific confidentiality/sealing rule stated (§ 13.16.365; P-370) |
New property or erroneous/misleading value/description requires supplement; file if original filed or furnish persons interested in new information; failure of duty can support removal (§§ 13.16.375, .295) |
| Arizona verified 2026-08-10 | Ordinary probate; mandatory inventory with optional court filing (A.R.S. § 14-3706) |
Personal representative prepares; no separate signer, oath, or appraiser certificate specified (§§ 14-3706 to -3708) |
90 days after letters first issued unless court orders otherwise; move before deadline for more time (Rule 50(a)(1), (5)) |
File original and copy requesters, or mail/deliver privately and file proof (A.R.S. § 14-3706(B); Rule 50(a)(3)) |
Property owned at death; reasonable detail, community/separate character, and encumbrance type/amount (§ 14-3706(A)) |
Each item at fair market value as of death; supplement uses date-of-death market value (§§ 14-3706(A), 14-3708) |
Optional qualified, disinterested appraiser for reasonably doubtful values; identify appraiser by item (§ 14-3707) |
Filed route: requesting interested persons; private route: heirs or devisees plus requesters, with filed proof (§ 14-3706(B); Rule 50(a)(3)) |
Supplement omitted property or erroneous/misleading value or description; same route and notice; removal possible (§§ 14-3708, 14-3611) |
| Arkansas verified 2026-08-10 | Ordinary decedent-estate inventory under Ark. Code Ann. § 28-49-110 and statewide Supreme Court Form 17; statutory waiver route |
Personal representative inventories and appraises; appended affidavit covers completeness/accuracy and debts owed to decedent (§ 28-49-110(a)) |
Within 2 months after qualification or as the court may direct; statute states no separate extension standard (§ 28-49-110(a)(1)) |
File with court unless statutory waivers are filed; written claim/interest demand can restore filing duty subject to court findings (§ 28-49-110(c)) |
All property owned at death except interests terminated by death; detail each item; Form 17 records encumbrances/liens and excludes survivorship/designated-beneficiary property unless estate-payable |
Personal representative's appraisement of fair market value at death; statewide Form 17 lists encumbrances and net value (§ 28-49-110(a)(1)) |
Statute assigns appraisement to personal representative and states no independent-appraiser requirement, appointment process, or qualifications (§ 28-49-110) |
Court filing; § 28-49-110 states no inventory-specific copy/service, confidentiality, sealing, redaction, or inspection rule |
Errors/omissions corrected by supplemental inventory, next accounting, or court direction; no correction clock or inventory-specific penalty stated (§ 28-49-110(b)) |
| California verified 2026-08-10 | General probate; combined court-filed inventory and appraisal (Cal. Prob. Code § 8800(a)) |
Representative inventories and swears; each appraiser signs and takes oath (§§ 8852, 8905) |
4 months after general letters; reasonable extension; supplemental 4 months after discovery (§§ 8800(b), 8801) |
File with court; special-notice copy within 15 days after filing (§§ 8800(a), 8803, 1252(b)) |
All property administered; itemize debts/security, partnership interest, cash, and property character (§§ 8850, 8802) |
Each item separately at fair market value at death (§ 8802) |
Representative values listed cash items; referee values the rest; narrow waiver/expert routes (§§ 8901-8904) |
Special-notice requester gets copy; representative or beneficiary may demand referee backup (§§ 8803, 8908) |
Supplement omitted property; compulsion, removal, damages, fees, and bond liability possible (§§ 8801, 8804) |
| Colorado verified 2026-08-10 | Ordinary probate; PR prepares inventory without routine court adjudication (§§ 15-12-704, -706) |
PR prepares and gives oath/affirmation that it is complete and accurate so far as informed (§ 15-12-706(1)) |
Within 3 months after appointment; statute states no extension standard or correction deadline (§§ 15-12-706, -708) |
Send copy to requesting interested persons; original court filing is optional; AG copy required in specified heir/devisee cases (§ 15-12-706(2)-(3)) |
Property owned at death and passing by will/intestacy; reasonable detail; each encumbrance's type and amount (§ 15-12-706(1)) |
Each item's fair market value as of death; revised values keep that date (§§ 15-12-706(1), -708) |
Optional qualified, disinterested appraiser for reasonably doubtful value; identify name/address with appraised items (§ 15-12-707) |
Requesting interested persons receive copy; initial notice explains inventory access; conditional AG delivery (§§ 15-12-705(1)(g), -706) |
Supplement omissions or erroneous/misleading value/description; failed duty may support court restraint, surcharge, sanction, or removal (§§ 15-12-708, 15-10-503 to -504) |
| Connecticut verified 2026-08-10 | Ordinary decedent estate under Conn. Gen. Stat. §§ 45a-340 to -346 and 2026 Probate Rule 30.12; Probate Court inventory |
Executor/administrator makes and signs under penalty of false statement; official PC-440 has fiduciary signature(s), no oath, notary, witness, or appraiser signature |
Within 2 months after bond acceptance or other qualification; for cause, extension capped at 4 months from qualification (§ 45a-341(b)) |
File with Probate Court having jurisdiction; at filing send copies to each party and attorney of record and certify delivery (Rule 30.12) |
Resident estate: solely owned assets/fractional shares; exclude out-of-state realty, joint property, and beneficiary-designated property; PC-440 requires deed, ownership interest, mortgage, and net realty value |
Fiduciary appraises/causes appraisal at fair market value; PC-440 uses date-of-death market value and reports realty FMV, unpaid mortgage, and net interest |
No independent appraiser mandated; fiduciary may cause appraisal, but court-appointed appraisers are prohibited; §§ 45a-341 and -346 state no qualification/disinterest rule |
Copies at filing to each party and attorney; charitable interest also to Attorney General; specific-bequest acknowledgment exception; no inventory-specific sealing rule stated (Rule 30.12) |
PC-440 supports substitute/corrected/supplemental filings; interested-party written objection through final-account hearing; hearing 15-60 days and court may order amendment; late filing can require removal (§§ 45a-342 to -343) |
| Delaware verified 2026-08-10 | Ordinary Register-of-Wills inventory/appraisal under 12 Del. C. ch. 19; mandatory executor/administrator filing with Court of Chancery enforcement |
Every executor/administrator files; inventory supported by each fiduciary's statutory solemn-oath/affirmation affidavit; optional appraiser identified by item (§§ 1904, 1905(b)-(c)) |
Within 3 months after granting letters testamentary/administration; no extension standard stated; after-discovered addition has no stated clock (§§ 1905(a), 1910) |
File with Register of Wills in county granting letters; file copy in every other Delaware county where decedent owned realty; recorded/indexed in Inheritance and Succession Docket (§§ 1905(a), 1912) |
Goods/chattels, debts/credits, Delaware realty/TOD-deed description + parcel ID, entitled parties/relationships; Bible/clothes/stores and beneficiary-paid death benefits excluded; no encumbrance/net-value rule (§§ 1901, 1905) |
Each item in inventory, debt/credit list, and realty statement separately valued at fair market value as of death (§ 1905(a)) |
Optional 1+ qualified disinterested appraisers for reasonably doubtful assets; different appraisers by asset kind; name/address with item (§ 1904) |
Register records/indexes filed inventory; statute states no beneficiary-copy duty or inventory-specific confidentiality/sealing; separate real-title action notice due in other realty counties (§§ 1905(d), 1912) |
Later personal estate/debts require additional inventory/list; court may suppress/reject/order another; $1/day after notice grace, contempt after order, and refusing cofiduciary removal (§§ 1906-1907, 1910-1911) |
| District of Columbia verified 2026-08-10 | D.C. Code §§ 20-711 to -715, -731, -733; separate supervised, supervised-waiver, unsupervised, and supervised-successor tracks |
PR prepares verified inventory; supervised outside appraisal verified by appraiser; supervised successor files new inventory or written consent; special administrator and discharged-duty successor excluded in unsupervised route (§§ 20-711, -712, -713.01, -715) |
Initial inventory within 3 months after appointment; supervised successor new inventory/consent also within 3 months; no extension standard or supplement clock stated (§§ 20-711, -715) |
Supervised: file after 15-day prefiling copy/notice, unless waiver; unsupervised: deliver/mail each interested person, optional verified-original filing; delivery survives waiver (§§ 20-711, -713.01, -731, -733) |
Realty; covered tangible property; stocks; receivables; accounts/money; PR debts; other probate interests; each item detailed with encumbrances; specified apparel/food/pictures/Bibles excluded (§ 20-711) |
Each item at death-date FMV; supervised appraisal required, with PR allowed to value listed receivables/accounts/publicly priced securities; supplements/reappraisals retain death-date value (§§ 20-711 to -713.01) |
Supervised: standing/special appraisers except PR-valued categories; verified impartial appraisal; unsupervised: optional standing or qualified disinterested appraiser for doubtful value (§§ 20-712, -713.01) |
All interested persons receive inventory; supervised filing/supplement/reappraisal copies within prior 15 days with certification; no inventory-specific confidentiality/sealing rule stated (§§ 20-711, -713, -713.01, -733) |
Supervised: file after-discovered supplement/reappraisal; unsupervised: supplement and deliver, file if original filed; interested person may petition revision before closing; no inventory-specific fine stated (§§ 20-713, -713.01, -714) |
| Florida verified 2026-08-10 | Probate-rule court filing plus statutory confidentiality and beneficiary rights (Fla. Prob. R. 5.340; Fla. Stat. § 733.604) |
Personal representative prepares and verifies; may employ appraisers or advisers (Rule 5.340(h); § 733.612(19)) |
60 days after letters; extension by petition for cause shown (Rule 5.340(a)-(b)) |
File with court and serve spouse, specified heirs/residuaries, and written requesters (Rule 5.340(a), (d)) |
Estate property in reasonable detail; apparent protected homestead listed and designated but not valued (Rule 5.340(a)) |
Estimated fair market value at death for each listed non-homestead item (Rule 5.340(a); § 733.604(1)(a)) |
Representative may employ appraisers; requested explanation or appraisal copy if one was obtained (§§ 733.604(3), 733.612(19)) |
Filed inventory confidential; listed recipients served; beneficiaries have valuation-information rights (§ 733.604; Rule 5.340(d)-(f)) |
Verified amendment or supplement for omitted property or erroneous/misleading value or description (§ 733.604(2); Rule 5.340(c)) |
| Georgia verified 2026-08-10 | Ordinary probate inventory under O.C.G.A. §§ 53-7-30 to -34; will and unanimous-consent relief routes |
All personal representatives make it jointly; oath or affirmation before court or notary (§§ 53-7-30, -31, 53-11-8) |
File and first-class-mail copies within 6 months after qualification; good-cause filing extension (§ 53-7-30) |
File with probate court and mail copies to entitled beneficiaries or heirs (§ 53-7-30) |
All decedent property known to representative; article states no itemized encumbrance fields (§ 53-7-30) |
No valuation date or method stated; inventory must truthfully list all decedent property (§ 53-7-30) |
No independent appraisal required or appraiser qualifications stated; § 53-7-31 governs joint representatives |
First-class-mail copies to sui juris beneficiaries or heirs; individual receipt waiver allowed (§§ 53-7-30, -32(a)) |
No express supplement clock; incorrect inventory is sufficient ground for removal (§ 53-7-34) |
| Hawaii verified 2026-08-10 | Hawaii probate inventory/appraisement under HRS §§ 560:3-706 to -708 and HPR Rules 60-61; special administrator and already-discharged successor exceptions |
PR prepares; a filed inventory's first page must show date of death and PR signature; cited law requires no oath/notary; appraiser name/address appears by item (HPR 60; § 560:3-707) |
Within 3 months after appointment; no extension standard stated; special administrator excluded and successor excluded if predecessor discharged duty; correction has no separate clock (§§ 560:3-706, -708) |
Prepare and file or mail within 3 months; requested copies mandatory and original court filing optional; correction follows original route (HRS §§ 560:3-706, -708; HPR 61) |
Property decedent owned at death, in reasonable detail; type and amount of each item's encumbrance; filed inventory also describes secured loans (HRS § 560:3-706; HPR 60) |
Each item's fair market value as of death; filed inventory shows aggregate gross value then valued, each asset's nature/value, and appraisal date if used (HRS § 560:3-706; HPR 60) |
Optional qualified disinterested appraiser for reasonably doubtful value; different appraisers by asset kind; name/address by item and appraisal date on filed inventory (§ 560:3-707; HPR 60) |
Requested inventory copies to interested persons; any interested person may inspect appraisals/valuation documents; cited law states no sealing/confidentiality rule (§ 560:3-706; HPR 60) |
Omitted property or erroneous/misleading value/description requires amendment/supplement; filing/service depends on original route; duty failure may support removal (§§ 560:3-708, 560:3-611; HPR 61) |
| Idaho verified 2026-08-10 | Idaho UPC inventory/appraisement under Idaho Code §§ 15-3-706 to -708; special administrator and already-discharged successor exceptions |
Personal representative prepares; §§ 15-3-706 to -708 prescribe no representative/appraiser signature, verification, oath, or notarization; appraiser name/address appears by item |
Within 3 months after appointment; no extension standard stated; special administrator excluded and successor excluded if predecessor discharged duty; supplement has no clock (§§ 15-3-706, -708) |
Send requested copies; original may be filed; if original filed, file supplement, otherwise send supplement to Tax Commission and original recipients (§§ 15-3-706, -708) |
Property owned by decedent at death, listed with reasonable detail; type and amount of each item's encumbrance; § 15-3-706 states no category exclusion |
Initial inventory: each item's fair market value as of death; supplement: new/revised item's death-date market value or revised description (§§ 15-3-706, -708) |
Optional qualified disinterested appraiser for an asset whose value may be reasonably doubtful; different appraisers by asset kind; name/address with item (§ 15-3-707) |
Requested initial copies to interested persons; conditional supplement copies to Tax Commission and original recipients; optional filing; §§ 15-3-706 to -708 state no sealing/confidentiality rule |
Later property or erroneous/misleading value/description requires supplement; no correction clock stated; failure to perform a duty may support removal for cause (§§ 15-3-708, 15-3-611) |
| Illinois verified 2026-08-10 | Probate Act Arts. XIV and XXVIII; supervised filing and independent private-delivery tracks |
Representative prepares; supervised inventory is verified; no separate appraiser signature or oath stated (§§ 14-1, 14-2) |
Supervised: 60 days after letters; supplement 60 days after knowledge. Independent: on request and ≥30 days pre-closing; administrator's surety copy in 90 days (§§ 14-1, 28-6) |
Supervised: file with court. Independent: no filing; deliver to interested persons and, for an administrator with bond, surety (§§ 14-1, 28-6) |
Known realty, personalty, and causes of action; describe realty, improvements, encumbrances; state cash and list personalty (§ 14-1) |
No mandatory value or valuation date stated; optional goods-and-chattels valuation when necessary (§ 14-2) |
Not mandatory; representative may appraise or hire one or more competent, disinterested appraisers (§ 14-2) |
Independent: interested persons get copy on written request and ≥30 days before closing report; administrator's surety gets certified-mail copy (§ 28-6) |
Supervised supplement in 60 days; surety-copy failure may end independent status; ignored filing order supports removal (§§ 14-1, 28-6, 23-2) |
| Indiana verified 2026-08-10 | Separate supervised/general and unsupervised inventory tracks (Ind. Code §§ 29-1-12-1, 29-1-7.5-3.2) |
Personal representative prepares verified inventory; no prescribed verification wording or officer (§§ 29-1-12-1(a), 29-1-7.5-3.2(a)) |
2 months after appointment; supervised court may grant longer time, unsupervised statute states no extension (§§ 29-1-12-1(a), 29-1-7.5-3.2(a)) |
Supervised/general: original may be filed; unsupervised: may certify availability and court cannot require filing (§§ 29-1-12-1(d), 29-1-7.5-3.2(e)) |
Probate estate in 7 statutory classes; each item lists known liens/charges; no partnership-property inventory (§ 29-1-12-1(a)-(b)) |
Fair market value for each item; only optional-appraiser valuation expressly uses death date (§§ 29-1-12-1(a), (c), 29-1-7.5-3.2(b)-(c)) |
Optional disinterested appraiser for reasonably doubtful value; different appraisers allowed; identify by item (§ 29-1-12-1(c)) |
Supervised/general requester: interested person unless original filed; unsupervised requester: distributee, with specific-bequest limit (§§ 29-1-12-1(d), 29-1-7.5-1.5(b)(4)) |
Supplements/amendments recognized but no general trigger/deadline; post-close property may require new appointment; removal possible (§§ 29-1-7.5-3.2(d)-(e), -8; 29-1-10-6) |
| Iowa verified 2026-08-10 | District Court probate; mandatory report and inventory under Iowa Code §§ 633.361-.367, with § 633.361 deadline amended by 2026 Iowa Acts ch. 1074 |
Personal representative files; report and inventory verified or affirmed under penalty of perjury (§ 633.361) |
120 days after qualification since July 1, 2026; court may grant longer; Act states no separate applicability rule for § 633.361 amendment |
File with clerk in every case despite will or heir/devisee waiver; estate cannot close before filing (§§ 633.361-.362) |
Known decedent property plus identity/family data; legal descriptions/estimates for Iowa and out-of-state realty; exempt and other personalty; tax items; no general encumbrance field (§ 633.361) |
Estimated values for listed realty, exempt/other personalty, and tax items; §§ 633.361-.367 state no universal inventory valuation date or fair-market-value method |
Generally no appraisal; required only by court order or legacy inheritance-tax rule for pre-2025 deaths; § 633.365 states no appraiser qualifications |
Mandatory clerk filing; §§ 633.361-.367 state no inventory-specific copy recipient, service, sealing, confidentiality, redaction, or inspection rule |
Additional information/property: supplementary inventory within 30 days after discovery; clerk/court enforcement; delinquency notice gives 60 days before judge report and removal exposure (§§ 633.32, .363-.364) |
| Kansas verified 2026-08-10 | Ordinary personal-representative inventory and valuation under K.S.A. §§ 59-1201 to -1205; separate request-triggered independent appraisement |
Personal representative makes inventory and verifies by affidavit; requested appraisers certify under oath and deliver to representative (§§ 59-1201, -1202) |
Initial: 30 days after letters unless court grants longer; court may require earlier for good cause. Appraisers and supplement each have 30-day clocks (§§ 59-1201 to -1203) |
§ 59-1201 says make/verify initial inventory; requested appraisement and supplemental inventory expressly filed with district court; no private-delivery route (§§ 59-1202, -1203) |
Kansas real estate/tangible property plus known or possessed intangible property wherever located; statutory classes/details and partnership schedule; no general encumbrance field (§§ 59-1201, -1204, -1205) |
Full and fair value opposite each item as of death; partnership estate and decedent's proportional share separately valued (§ 59-1201) |
No independent appraisement unless interested party requests; representative appoints ≤3 court-approved appraisers; oath certification and court-set compensation (§ 59-1202) |
Inventory article states no copy/service recipients, private delivery, confidentiality, sealing, redaction, or inspection rule (§§ 59-1201 to -1205) |
Later-discovered assets: supplemental inventory within 30 days; article states no value-error correction route or inventory-specific penalty; court may set earlier initial date (§§ 59-1201, -1203) |
| Kentucky verified 2026-08-10 | Ordinary decedent estate under KRS 395.250-.255 and current statewide AOC-841; sealed District Court inventory |
Personal representative files; current AOC-841 states full/complete inventory and provides executor/administrator signature, with no oath, notary, witness, or appraiser signature |
No later than 90 days after qualifying; court may set delinquency date; post-hearing extension >30 days needs pending Circuit Court settlement suit or good cause (KRS 395.250-.255) |
File under seal with qualifying court; clerk transmits copy to Revenue commissioner; PR supplies authorized requester/court-ordered recipient (KRS 395.250) |
AOC-841 categories: real property, vehicles, personal property, cash/cash equivalents, other estate assets; description, address/VIN/account type where stated; no encumbrance field |
AOC-841 requests value at death for each asset and total estimated value; § 395.250 requires amendment for erroneous/misleading value but prescribes no appraisal method |
No independent appraiser required by § 395.250 or current AOC-841; form has no appraiser identity, qualification, report, oath, or signature field |
Sealed/confidential; copies to PR, PR's lawyer, beneficiary/heir requester, qualifying court-order recipient, and Revenue; further release needs court authorization (KRS 395.015(3)(c), 395.250) |
Amend omitted property or erroneous/misleading value/description; court-recovered asset due in amendment within 20 days; show cause, removal, contempt, compensation denial, other remedies, and $100/day notice-triggered fine (KRS 395.250, .255, .990) |
| Louisiana verified 2026-08-10 | Regular succession may use public inventory or sworn descriptive list; independent administration requires one before closing (§§ C.C.P. 2952, 3131-3137, 3396.18) |
List: filer swears/subscribes; independent administrator verifies. Public inventory: court notary subscribes; 2 witnesses, 2 appraisers, and attendees sign (arts. 2952, 3132-3133, 3396.18) |
Administrator application/provisional appointment triggers court order; independent filing due before closing, possession judgment, and discharge; no fixed completion period stated (arts. 3094, 3113, 3396.18) |
Descriptive list filed in succession proceeding without prior authority; public-inventory original returned to ordering court immediately after completion/signing (arts. 3134, 3136) |
List all succession property and locations; independent list covers assets/liabilities. Public record includes each estate item, debts owed estate, third-party property/claims, and movable/immovable totals (arts. 3133, 3136, 3396.18) |
Descriptive list: each item's death-date FMV (art. 3136) or actual cash value at death (art. 2952); public inventory: FMV estimated by appraisers, with no separate date stated (art. 3133) |
Public inventory requires 2 competent appraisers appointed/sworn by notary; parish residence unnecessary. Descriptive list has no appraiser requirement (arts. 3132, 3136) |
Public-inventory attendees may request ordinary-mail time/place notice; descriptive list sealed on permitted request, with copy to universal successors/spouse and motion access for successors, spouse, creditors (arts. 2952, 3132, 3396.18) |
Public inventory or list may be traversed at any time; filer may move ex parte to correct list; correction may change security; failed legal/court duty may support removal (arts. 3135, 3137, 3182) |
| Maine verified 2026-08-10 | Maine Probate Code inventory/appraisal under 18-C M.R.S. §§ 3-706 to 3-708; special administrator and already-discharged successor exceptions |
Personal representative prepares; §§ 3-706 to 3-708 prescribe no representative/appraiser signature, verification, oath, or notarization; appraiser name/address appears by item |
Within 3 months after appointment; no extension standard stated; special administrator excluded and successor excluded if predecessor discharged duty; supplement has no stated clock (§§ 3-706, 3-708) |
Either file with court or mail to all requesting interested persons; filed inventory must be furnished on request, while mailed inventory may also be filed (§ 3-706(1)-(2)) |
Property decedent owned at death, in reasonable detail; type/amount of each encumbrance; schedule of credits names obligors, amounts, nature, and gross credit amount (§ 3-706(1)) |
Each item's fair market value as of death; supplement gives new/revised item's death-date market value or revised description and supporting appraiser/data (§§ 3-706, 3-708) |
Optional qualified disinterested appraiser for an asset whose value may be reasonably doubtful; different appraisers by asset kind; name/address with item (§ 3-707) |
Requesting interested persons receive filed or mailed inventory; supplement goes to persons interested in new information; cited sections state no sealing/confidentiality rule (§§ 3-706, 3-708) |
Later property or erroneous/misleading value/description requires supplement; missing-property prima facie case shifts exclusion burden to PR; duty failure may support removal (§§ 3-706(3), 3-708, 3-611) |
| Maryland verified 2026-08-10 | Regular estate uses formal inventory; elected modified administration uses verified final report instead (§§ 7-201, 5-704) |
Representative prepares/files and affirms Form RW1122 under perjury; outside appraiser verifies schedule (ET § 7-201; Form RW1122) |
Regular: 3 months after appointment; successor: new inventory or consent within 3 months; no regular extension stated (§§ 7-201, 7-205) |
Regular: file with register; modified: final report instead, formal inventory to all interested persons on request (§§ 7-201, 5-704) |
Decedent-owned probate property, detailed by category and encumbrance; ordinary apparel and family provisions excluded (§ 7-201) |
Fair value at death; realty, vehicles, securities/accounts have statutory valuation routes (§ 7-202) |
Independent appraisal for categories PR cannot value; register-designated or qualified disinterested appraiser; identify appraiser (§ 7-202) |
Regular inventory is filed/recorded; modified formal inventory goes to all interested persons on request (§§ 2-206, 5-704) |
Supplement omitted property or erroneous/misleading value; revision petition before closing; removal possible for material-duty failure (§§ 7-203, 7-204, 6-306) |
| Massachusetts verified 2026-08-10 | MUPC estate administration; mandatory inventory with filing-or-mailing choice (G.L. c. 190B, § 3-706) |
Representative prepares; filed MPC 854 carries fiduciary certification and perjury signatures (§ 3-706; MPC 854) |
Within 3 months after appointment; § 3-706 states no extension standard |
File copy/original with court, or mail copy to all reasonably locatable interested persons (§ 3-706(c)) |
Original: property owned at death; successor: estate property; reasonable detail and encumbrance type/amount (§ 3-706(a)-(b)) |
Original uses death-date fair market value; successor uses appointment-date fair market value (§ 3-706(a)-(b)) |
Optional one or more qualified, disinterested appraisers for reasonably doubtful values (§ 3-707) |
Private route mails all interested persons with reasonably available addresses; no special confidentiality rule in § 3-706 |
No general statutory supplement—§ 3-708 reserved; removal possible for duty breach (§ 3-611) |
| Michigan verified 2026-08-10 | EPIC inventory for ordinary personal representative; special PR and qualifying successor excluded (MCL 700.3706) |
Personal representative prepares; §§ 700.3706-.3708 state no oath or verification requirement |
Within 91 days after appointment, or another time specified by court rule (MCL 700.3706(1)) |
Send required copies; original may be court-filed; timely fee-calculation information is mandatory (§ 700.3706(2)) |
Property owned at death, each item in reasonable detail with encumbrance type and amount (§ 700.3706(1)) |
Each listed item at fair market value as of death; supplement uses new/revised market value (§§ 700.3706, .3708) |
Optional for reasonably doubtful values; qualified and disinterested; identify name/address by item (§ 700.3707) |
Copies to all presumptive distributees and requesting interested persons; no special confidentiality stated (§ 700.3706(2)) |
Supplement omitted property or wrong/misleading value/description; failure of duty can support removal (§§ 700.3708, .3611) |
| Minnesota verified 2026-08-10 | Ordinary probate; inventory may follow court-filing or mailing route (Minn. Stat. § 524.3-706) |
PR prepares; a court-filed inventory must be verified by its signer(s), but § 524.3-706 states no verification for mail-only route (§ 524.1-310) |
Later of 6 months after appointment or 9 months after death; § 524.3-706 states no extension provision |
Prepare and file or mail; copies to spouse, all residuary distributees, and requesting interested persons/creditors (§ 524.3-706) |
Property owned by decedent at death; reasonable detail; each encumbrance's type and amount; no listed exclusions (§ 524.3-706) |
Each item's fair market value as of death; no further statutory method stated (§§ 524.3-706 to -708) |
Optional qualified, disinterested appraiser for reasonably doubtful value; identify name/address with items (§ 524.3-707) |
Spouse and residuary distributees receive copies; interested persons/creditors receive on request; no confidentiality rule stated (§ 524.3-706) |
Supplement new property or erroneous/misleading value/description; notify persons interested in new information; failed duty may support removal (§§ 524.3-708, 524.3-611) |
| Mississippi verified 2026-08-10 | Chancery estate inventory under Miss. Code Ann. §§ 91-7-93 to -109; 2019 reform replaced standing appraisers with optional asset-specific help |
Executor/administrator files inventory verified by oath; all cofiduciaries join, and an unjustified refuser loses authority (§§ 91-7-93, -99) |
90 days after grant of letters unless court/clerk allows more; successor after temporary administrator has separate 90-day choice; supplement has no stated clock (§§ 91-7-93, -95, -97) |
File with court; will waiver or intestate court waiver possible; later beneficiary/interested-party petition may compel; supplement filed if original filed, otherwise furnished privately (§§ 91-7-93, -95) |
Money and property owned at death, reasonable item detail, each encumbrance's type/amount; representative's own debt must be listed (§§ 91-7-93, -101) |
Each item's market value at death; supplement uses death-date value for new/revised items and identifies appraisers or other data relied on (§§ 91-7-93, -95) |
Optional qualified disinterested appraiser for assets of reasonably doubtful value; different specialists allowed; name/address tied to item (§ 91-7-109) |
Court filing for required original; unfiled-track supplement information goes to interested persons; §§ 91-7-93 to -109 state no general copy, sealing, redaction, or confidentiality rule |
New property or erroneous/misleading value/description requires supplement; show-cause process can revoke letters; incomplete inventory can be replaced and annual increases reported (§§ 91-7-95, -105, -107) |
| Missouri verified 2026-08-10 | Probate administration; court-returned combined inventory and appraisement (Mo. Rev. Stat. § 473.233) |
Representative and appraisers annex full-inventory/appraisement affidavit; representative adds debt/contract affidavit (§ 473.237) |
30 days after letters granted; court may grant longer time; additional inventory has no stated clock (§§ 473.233.1, 473.240) |
Make and return initial instrument; file similar additional inventory; no private initial route (§§ 473.233.1, 473.240) |
All decedent property including exempt; 7 classes, liens/charges; possessed-not-owned property listed separately (§ 473.233.1) |
Authorized appraiser uses death-date fair market value for doubtful asset; no separate date/method stated for other values (§ 473.233.2) |
Judge/clerk may authorize qualified, disinterested appraiser when necessary; identify by item; affidavit required (§§ 473.233.2, 473.237) |
Court-filed; independent representative later mails original/supplementary/corrected inventories with closing papers (§ 473.840.3) |
Additional inventory for later-known property; corrected inventory recognized without trigger; letters may be revoked for duty failure (§§ 473.240, 473.840.3, 473.140) |
| Montana verified 2026-08-10 | Montana UPC inventory/appraisal under MCA §§ 72-3-607 and 72-3-609; special administrator and already-discharged successor exceptions; separate nonprobate/elective-share lists excluded |
Personal representative prepares; §§ 72-3-607 and -609 prescribe no representative/appraiser signature, verification, oath, or notarization; appraiser name/address appears by item |
Within 9 months after appointment; no extension standard stated; special administrator excluded and successor excluded if predecessor discharged duty; supplement has no stated clock (§§ 72-3-607(1), -609) |
Either send requested private copies or file original and send requested copies; written waiver delivered to PR counts as sent; supplement follows original route (§§ 72-3-607(3)-(4), -609) |
Probate property owned at death, in reasonable detail; FMV of decedent's interest in every item and type/amount of each encumbrance; nonprobate property belongs to separate list (§ 72-3-607) |
Fair market value of decedent's interest in every item as of death; supplement gives new/revised item's death-date market value or revised description and supporting appraiser/data (§§ 72-3-607(1)-(2), -609) |
Optional qualified disinterested appraiser for an asset whose value may be reasonably doubtful; different appraisers by asset kind; name/address with item (§ 72-3-607(2)) |
Private branch: requesting heirs, devisees, allowed unsatisfied-claim creditors; filed branch: requesting interested persons; written waiver allowed; no inventory-specific confidentiality rule (§ 72-3-607(3)-(4)) |
Later property or erroneous/misleading value/description requires supplement; filed if original filed, otherwise furnished to persons interested in new information; duty failure may support removal (§§ 72-3-609, 72-3-526) |
| Nebraska verified 2026-08-10 | Nebraska Probate Code inventory/appraisal under Neb. Rev. Stat. §§ 30-2467 to -2469; special administrator and already-discharged successor exceptions |
Personal representative prepares and files; §§ 30-2467 to -2469 prescribe no representative/appraiser signature, verification, oath, or notarization; appraiser name/address appears by item |
Within 3 months after appointment; no extension standard stated; special administrator excluded and successor excluded if predecessor discharged duty; supplement has no clock (§§ 30-2467, -2469) |
File original with court; send copy to interested persons who request it; file supplement and furnish copies or information to persons interested in new information (§§ 30-2467, -2469) |
Property owned by decedent at death, listed with reasonable detail; type and amount of each item's encumbrance; § 30-2467 states no category exclusion |
Initial inventory: each item's fair market value as of death; supplement: new/revised item's death-date market value or revised description (§§ 30-2467, -2469) |
Optional qualified disinterested appraiser for any asset whose value may be reasonably doubtful; different appraisers by asset kind; name/address with item (§ 30-2468) |
Requested initial copies to interested persons; new-information copies or information to interested persons; filed originals; §§ 30-2467 to -2469 state no sealing, confidentiality, or redaction rule |
Later property or erroneous/misleading value/description requires filed supplement; no correction clock stated; failure to perform a duty may support removal for cause (§§ 30-2469, 30-2454) |
| Nevada verified 2026-08-10 | NRS ch. 144 ordinary estate inventory/appraisement or record-of-value framework; unanimous written waiver available (§ 144.010) |
Personal representative prepares/files and takes oath before authorized oath officer; appraiser/CPA/expert certifies impartial valuation (§§ 144.010, .030, .070) |
120 days after issuance of letters; court may extend for good cause; later property within 20 days after discovery (§§ 144.010, .090) |
File with clerk unless unanimously waived; requested asset list due in 10 days; post-filing copies/proof due in 10 days subject to exception (§ 144.010) |
All known/possessed assets and court-jurisdiction estate; real/personal property, detailed receivables/interests/securities, mortgages, community/separate character, and money (§§ 144.010, .040-.060) |
Death-date fair market value for appraised doubtful-value assets/business interests; verified record for cash-like assets and qualifying household goods; items over $500 separately stated (§§ 144.020-.030) |
Qualified disinterested appraiser may value reasonably doubtful assets; CPA/expert may value entity interests; statutory record-of-value and court-waiver alternatives (§§ 144.020-.030) |
Heirs/devisees generally mailed copy within 10 days after filing; values/account and SS numbers may be redacted, but court/interested person may inspect full inventory (§ 144.010) |
New property: supplemental inventory within 20 days; Chapter 144 states no separate value-error correction rule; late filing can revoke letters and trigger cost/bond liability (§§ 144.080-.090) |
| New Hampshire verified 2026-08-10 | Full administration requires inventory under RSA §§ 553:13 and 554:1; qualifying waiver-of-administration estate has no inventory, but later full grant starts inventory clock (§ 553:32) |
Administrator files under penalties of law and bond is conditioned on oath; mandatory NHJB-2125-P has fiduciary sworn certification/signature, without a notary block (§§ 553:13(I)(a), 554:1) |
Within 90 days after appointment, or full-administration grant after waiver track; weekend/holiday closure rolls to next open day; default starts 30 days after due (RSA §§ 554:1, 553:32(II)(b); Prob. R. 12) |
File approved form with Circuit Court Probate Division; form certifies copies to appeared parties or otherwise interested parties by hand, mail, or agreed email; waiver track files no inventory |
Full, true, itemized known estate: real and personal property; specified apparel/books/pictures/sentimental trinkets excluded; no general encumbrance field stated (§§ 554:1, 554:4-:5; NHJB-2125-P) |
Fair market value as of death plus how determined—appraisal, tax information, bank statement, or other source; approved form totals real/personal estate and identifies sources (§ 554:1; NHJB-2125-P) |
No appraiser ordinarily required; court may appoint 1+ on interested-person motion or own action if nature, estate size, or other cause advises; surety/beneficially interested person barred (§ 554:1(II); Prob. R. 104) |
Copies to appeared parties/otherwise interested parties; copy recipient has 10 days after filing to object; confidential information defined by law is separated, but no inventory-wide sealing rule (NHJB-2125-P; Prob. R. 105-A, 112) |
Later-known estate triggers immediate amended inventory; resubmit whole approved form with explanation, no motion; default/citation/fees after statutory notices; value may also be corrected in later accounting (Prob. R. 135; §§ 554:1, 554:26-a) |
| New Jersey verified 2026-08-10 | Title 3B ordinary-estate inventory; optional unless court-required or needed for family exemption (§ 3B:16-2) |
Personal representative inventories; filed inventory proved by representative's oath and appraiser oath(s) (§ 3B:16-6) |
No ordinary completion deadline; court cannot demand filing until 3 months after letters; exemption route is due within 3 months (§ 3B:16-2) |
Optional filing unless court-required or exemption route; filed with surrogate or Superior Court clerk; no private-delivery rule (§§ 3B:16-2, -6) |
Real and personal property in representative's hands/knowledge and all property decedent died seized and possessed; full and specific; no encumbrance rule (§§ 3B:16-1, -2, -4) |
Just and true or true intrinsic value, without public-sale reference; no valuation date stated (§§ 3B:16-3, -6) |
Filed appraisal uses 2 discreet, impartial appraisers; representative chooses subject to approval, but exemption appraisers are court-appointed, uninterested, and unrelated (§§ 3B:16-2, -3) |
Sections 3B:16-1 to -7 state no copy, notice, recipient, confidentiality, or inspection rule; filed oath is lodged with surrogate or clerk (§ 3B:16-6) |
Sections 3B:16-1 to -7 state no amendment, supplement, reappraisal, correction deadline, or inventory-specific penalty |
| New Mexico verified 2026-08-10 | UPC inventory/appraisement under NMSA 1978 §§ 45-3-706 to -708; special administrator and already-discharged successor exceptions |
Personal representative prepares; §§ 45-3-706 to -708 state no signature, affidavit, oath, notarization, or perjury declaration; optional appraiser identified by item |
Within 3 months after appointment; no extension standard stated; special administrator excluded and successor excluded if predecessor discharged duty; supplement has no clock (§§ 45-3-706, -708) |
Send copy to interested persons who request it; original may be filed with appropriate court; same requested-copy/optional-filing rule for supplement (§§ 45-3-706, -708) |
Property owned by decedent at death, listed with reasonable detail; type and amount of each item's encumbrance (§ 45-3-706) |
Estimated value as of death for each item; supplement uses death-date estimated value for new/revised item; doubtful asset appraisal uses death-date fair market value (§§ 45-3-706 to -708) |
Optional one or more qualified disinterested appraisers for reasonably doubtful values; name/address listed with appraised item (§ 45-3-707) |
Requested copies to interested persons; no automatic recipient; optional court filing; statutes state no sealing, confidentiality, redaction, or broader inspection rule (§§ 45-3-706, -708) |
New property or erroneous/misleading value/description requires supplement; no statutory correction deadline or inventory-specific sanction in §§ 45-3-706 to -708 |
| New York verified 2026-08-10 | Statewide Surrogate's Court Inventory of Assets under 22 NYCRR 207.20; category-band filing, not a separate appraisement |
Fiduciary or attorney of record furnishes it; either signs the official form and certifies it true; no oath or notarization stated |
Within 9 months after letters issue, or as the court otherwise directs (22 NYCRR 207.20(b)) |
File official Inventory of Assets with Surrogate's Court; no statewide delivery-to-beneficiaries duty in Rule 207.20 |
Probate assets owned individually, including partial interests, or payable/transferrable to estate; trust, beneficiary-designation, joint, and other nonprobate property disclosed yes/no |
Report each probate asset class and total by A-G value band; form calls it gross estate for tax purposes; no item value, appraisal date, or valuation method stated |
No independent appraiser or appraisal report required by Rule 207.20 or the official form |
Court receives form; redact protected personal/account data; separate Firearms Inventory has restricted access (22 NYCRR 207.64) |
No express statewide amendment/reappraisal deadline; court may direct otherwise; nonfiling can block certificates, revoke letters, and reduce commissions or fees |
| North Carolina verified 2026-08-10 | Ordinary personal-representative or collector inventory under N.C.G.S. Art. 20; clerk-filed and recorded |
Personal representative or collector signs and returns on oath; AOC-E-505 has fiduciary/cofiduciary oath blocks (§ 28A-20-1) |
3 months after qualification unless clerk extends; enforcement order allows at least 20 days (§§ 28A-20-1, -2) |
Return to clerk of superior court; clerk records it; no beneficiary-copy duty stated (§ 28A-20-1) |
Real and personal property received for administration; AOC-E-505 separates estate property from property reachable for claims |
AOC-E-505 itemizes values as of death; doubtful assets use date-of-death fair market value (§ 28A-20-4) |
Optional, not required; qualified and disinterested; identify name/address beside appraised asset (§ 28A-20-4) |
Clerk receives and records inventory; Article 20 states no separate recipient or special confidentiality rule |
Supplement when property is discovered or value/description is wrong; removal, contempt, and personal costs possible (§§ 28A-20-2, -3) |
| North Dakota verified 2026-08-10 | UPC-based ordinary administration under N.D.C.C. §§ 30.1-18-06 to -08; same inventory rule across ordinary routes; special administrator excluded |
Personal representative prepares; special administrator and successor after prior discharge excluded; statutes state no signature, oath, or verification (§ 30.1-18-06) |
Later of 6 months after appointment or 9 months after death; no statutory extension standard; supplement has no stated clock (§§ 30.1-18-06, -08) |
May file original and send only requested copies; if not filed, must mail to all intestate heirs or probated-will devisees plus requesters (§ 30.1-18-06) |
Property owned by decedent at death, in reasonable detail; each item includes type/amount of any encumbrance; no item-category exclusions stated (§ 30.1-18-06) |
Each item at fair market value as of death; supplement uses death-date market value/revised market value and appraisal or other data relied on (§§ 30.1-18-06, -08) |
Optional qualified disinterested appraiser for asset whose value is reasonably doubtful; different appraisers allowed by asset kind; names/addresses listed by item (§ 30.1-18-07) |
Filed route: requesting interested persons; unfiled route: every intestate heir or probated-will devisee plus requesters; no inventory-specific confidentiality stated (§ 30.1-18-06) |
New property or erroneous/misleading value/description requires supplement; file if original filed, otherwise furnish interested persons in new information; failure of duty can support removal (§§ 30.1-18-08, 30.1-17-11) |
| Ohio verified 2026-08-10 | Ordinary executor/administrator inventory under Ohio Rev. Code Ch. 2115; court-filed inventory and appraisal |
Fiduciary completes and signs Form 6.0; appraiser signs certificate if used; current form has no fiduciary oath or notary block |
3 months after appointment; court may extend for good cause; hearing within 1 month after filing (§§ 2115.02, 2115.16) |
File with probate court; official Forms 6.0 and 6.1 summarize and schedule assets; court sets hearing |
Ohio real-property interests plus administered tangible/intangible personalty in fiduciary's possession or knowledge (§ 2115.02) |
Date-of-death values; fiduciary values readily ascertainable assets; Form 6.1 marks appraiser-valued items (§ 2115.02) |
One suitable, disinterested, court-approved and sworn appraiser unless court dispenses; separate appraisers/auditor realty value allowed (§ 2115.06) |
Form 6.0 includes spouse taking-notice waiver; interested persons may receive hearing notice; court may order designated service (§ 2115.16) |
Exceptions due before 5-day prehearing cutoff; fraud/concealment excepted; realty reappraisal possible; refusal after order risks removal/bond (§§ 2115.03, .16-.17) |
| Oklahoma verified 2026-08-10 | Ordinary probate under 58 O.S. §§ 281-289; inventory and/or appraisement returned to court, unless court orders otherwise |
PR makes/returns inventory; § 287 requires PR oath before authorized officer, endorsed/annexed; statute says appraisers sign inventory when used and swear separately (§§ 283, 287) |
Within 2 months after appointment order; court may extend for good cause; later property due within 2 months after discovery (§§ 281, 289) |
Return to appointing district court; no inventory-specific private-delivery substitute or service duty stated in §§ 281-289 |
Estate in PR's possession/knowledge; designate homestead/exempt personalty; all real/personal estate, money, debts, partnerships/interests, bonds, mortgages, notes, securities, and specified claims (§§ 281, 283-286) |
PR may state own opinion of estate value; ordered appraisers list each article's dollars-and-cents value and collectible amount of debts/securities; §§ 281-289 state no valuation date |
No outside appraiser if PR supplies opinion unless court orders; qualifying written demand mandates order; judge appoints 3 disinterested persons, any 2 may act; oath and fee rules (§§ 281-283) |
Written demand right for listed interested persons; §§ 281-289 state no inventory-copy recipient, service, sealing, confidentiality, or inspection rule |
After-discovered property: appraise and return additional inventory within 2 months; after notice, attachment or removal may enforce; no separate erroneous-value correction route stated (§ 289) |
| Oregon verified 2026-08-10 | Ordinary estate proceeding; court-filed inventory under ORS §§ 113.165-.185 |
Personal representative files and supplies value estimates; §§ 113.165-.185 state no inventory oath, notarization, or verification; an outside appraisal must be written and appraiser-signed |
Within 90 days after appointment; court may grant a longer time (ORS § 113.165) |
File in the estate proceeding; §§ 113.165-.185 state no inventory-specific private-delivery alternative |
All estate property in the representative's possession or knowledge; file a zero-asset inventory if none; no express encumbrance or exclusion field (§ 113.165) |
Representative's estimate of each property's fair market value as of death (ORS § 113.165) |
PR may hire qualified, disinterested appraiser for reasonably doubtful value; court may order appraisal by court-appointed appraiser(s); written and signed (§ 113.185) |
§§ 113.165-.185 state no inventory-specific notice, copy recipient, sealing, confidentiality, or inspection rule |
Later property: supplement within 30 days or include in next accounting; zero-asset original requires 30-day supplement; neglect or other good cause can support show-cause removal (§§ 113.175, .195) |
| Pennsylvania verified 2026-08-10 | Ordinary and ancillary probate inventories under 20 Pa.C.S. §§ 3301-3305; file with register |
Personal representative files verified inventory; RW-09 uses unsworn-falsification certification; all representatives sign |
Earlier of account filing or inheritance-tax return due date; ordinarily 9 months after death, possible 6-month tax extension; demand/court acceleration |
File with register; no automatic private-delivery duty; interested party may demand earlier filing and object |
All personalty wherever situated and Pennsylvania realty; ancillary estate only responsible assets; out-of-state realty memorandum excluded from total; no encumbrance deduction stated |
Representative states a figure opposite each item: fair value at decedent's death (20 Pa.C.S. § 3302) |
No independent appraiser required; personal representative determines statutory inventory value |
Register receives filing; interested party can request early filing and object; §§ 3301-3305 state no copy-delivery or special confidentiality rule |
Supplement within 30 days after discovering omitted property; interested-party objections through first-account deadline; court may direct filing anytime |
| Rhode Island verified 2026-08-10 | Municipal-probate-court inventory under R.I. Gen. Laws §§ 33-9-1 to -4; ordinary executor/administrator administration; small-estate procedure excluded |
Executor/administrator returns true inventory under oath and ordinarily appraises; court may appoint 1+ appraisers, who are sworn; public supplement form has fiduciary/appraiser signatures and notary (§§ 33-9-1, -4) |
Within 90 days after appointment; probate court may allow a longer period, with no statutory extension standard; public supplement has no separate deadline (§ 33-9-1) |
Return to city/town probate court; court accepts/allows inventories and clerk records them; no private-delivery alternative stated (§§ 33-9-1; 8-9-7, 8-9-9) |
All tangible/intangible personal property, claims, rights, causes of action, and other assets except real property; ordinary apparel excluded, but jewels/watches included; no encumbrance schedule stated (§§ 33-9-1, -2) |
Appraisement as of death; executor/administrator appraises; § 33-9-1 states no fair-market-value or other valuation metric (§§ 33-9-1, -4) |
PR appraises by default; on interested party's petition court may appoint 1+ appraisers for specified assets; court appraisers sworn, with no disinterest/qualification rule stated (§ 33-9-4) |
Inventory is court-returned and clerk-recorded; cited statewide authorities state no beneficiary-copy duty or inventory-specific confidentiality/sealing rule (§§ 8-9-7, 8-9-9, 33-9-1) |
Public PC-10.4 lists additional personal property and values under oath; no statewide correction trigger/deadline stated; party in interest may seek citation for neglected inventory, and probate court may remove (§ 8-9-9; PC-5.2) |
| South Carolina verified 2026-08-10 | Court-supervised probate filing under S.C. Code §§ 62-3-704, -706; separate demand-triggered nonprobate list |
PR prepares; mandatory Form 350ES SF uses PR signature, sworn complete-and-accurate statement, and notary |
Within 90 days after appointment; court may extend on PR application; no statutory standard stated (§ 62-3-706(A), (C)) |
File original with probate court; mail copy to demand-for-notice filers; proof of delivery filed (Form 350ES SF; § 62-3-706(A)) |
Probate property owned at death; reasonable detail; each encumbrance type/amount; separate nonprobate list only on demand (§ 62-3-706) |
Each probate item's fair market value as of death; nonprobate list value/nature is discretionary (§ 62-3-706(A)-(B)) |
PR may use qualified disinterested appraiser for any asset; court may require/approve on interested-person application (§ 62-3-707) |
Mail demandants; ≥$600,000 gross probate estate goes from judge to DOR within 30 days; no confidentiality rule stated (§§ 62-3-204, 12-16-1220) |
Restated supplement for omission or erroneous/misleading value/description; copies to original/new requesters; failed duty may support removal (§§ 62-3-708, -611) |
| South Dakota verified 2026-08-10 | UPC-based ordinary administration under SDCL §§ 29A-3-706 to -708; applies without a different inventory route for supervised administration; special administrator excluded |
Personal representative prepares; special administrator and successor after prior discharge excluded; statutes state no signature, oath, or verification for inventory (§ 29A-3-706) |
Later of 6 months after appointment or 9 months after death; no statutory extension standard; supplement has no stated clock (§§ 29A-3-706, -708) |
Promptly mail/deliver copy to any requesting interested person; original may be filed, not universally required; filed original controls supplement filing (§§ 29A-3-706, -708) |
Property owned by decedent at death, in reasonable detail; each item includes type/amount of any encumbrance; no item-category exclusions stated (§ 29A-3-706) |
Each item at fair market value as of death; supplement uses death-date market value/revised market value and appraisal or other data relied on (§§ 29A-3-706, -708) |
Optional qualified disinterested appraiser for asset whose value is not readily ascertainable; different appraisers allowed by asset kind; names/addresses listed by item (§ 29A-3-707) |
Any interested person may request and promptly receive inventory by mail/delivery; prior recipients plus new requesters receive supplement; no inventory-specific confidentiality rule stated (§§ 29A-3-706, -708) |
New property or erroneous/misleading value/description requires supplement; file if original filed and send to prior/new requesters; failure of duty can support removal (§§ 29A-3-708, -611) |
| Tennessee verified 2026-08-10 | Testate or intestate probate; mandatory court-returned inventory subject to solvent-estate waiver (Tenn. Code § 30-2-301(a)) |
Representative makes and verifies by oath; successor files a true and perfect inventory (§§ 30-2-301(a), 30-1-113(b)) |
Ordinary: 60 days after entering administration; successor: 1 month after appointment; no stated extension (§§ 30-2-301(a), 30-1-113(b)) |
Return to probate clerk; if regular, court orders recording in inventory book (§§ 30-2-301(a), 30-2-302) |
Complete and accurate probate estate; successor inventories estate property received; no encumbrance-detail rule stated (§§ 30-2-301(a), 30-1-113(b)) |
No inventory valuation date or value method stated in §§ 30-2-301 to -302 |
No inventory appraiser requirement or qualification rule stated in §§ 30-2-301 to -302 |
No inventory-copy recipients specified; regular inventory is recorded in court's inventory book (§ 30-2-302) |
No statutory supplement route; interested person may prove omission and have item value debited before final settlement (§ 30-2-608) |
| Texas verified 2026-08-10 | Ordinary court filing; qualifying independent executor may use affidavit-in-lieu route (Tex. Est. Code §§ 309.051, 309.056) |
Representative prepares/appraises and swears before authorized county officer (§§ 309.051, 309.053) |
Before 91st day after qualification; court may lengthen or shorten for good cause (§ 309.051(a), (c)) |
File full instrument with clerk, or file affidavit after required beneficiary delivery (§§ 309.051, 309.056) |
Texas real property, all personal property wherever located, marital character, and claims owed to estate (§§ 309.051-.052) |
Fair market value at death for each item, set by representative with appointed-appraiser help if any (§ 309.051(b)) |
Court may appoint 1-3 disinterested county residents for good cause; not automatic (§ 309.001) |
Affidavit route delivers to beneficiaries; interested person may request copy and seek compulsion (§ 309.056) |
Prompt supplement; court-ordered correction/reappraisal; up to $1,000 fine plus damages/costs (§§ 309.057, 309.101-.104) |
| Utah verified 2026-08-10 | Utah UPC §§ 75-3-705 to -707; representative-prepared inventory with request-based delivery and optional court filing |
Personal representative prepares; §§ 75-3-705 to -707 state no signature, oath, notarization, verification, witness, or mandatory appraiser certificate |
Within 3 months after appointment; special administrator and successor after prior discharge excluded; § 75-3-705 states no inventory-specific extension |
Send copy to interested persons who request it; PR may file original with court; supplementary filing follows original route (§§ 75-3-705, -707) |
Property owned by decedent at death, listed in reasonable detail; each item's encumbrance type and amount (§ 75-3-705) |
Each item's fair market value as of death; supplemental uses death-date market value or revised value/description and relied-on data (§§ 75-3-705, -707) |
Optional for asset whose value may be reasonably doubtful; qualified and disinterested; name/address shown with item; different appraisers allowed by asset kind (§ 75-3-706) |
Interested person receives copy on request; new-information recipients get supplement/copy/information; no inventory-specific sealing, confidentiality, or broader inspection rule stated |
Omitted property or erroneous/misleading value/description requires supplement showing death-date or revised value/description and appraiser/data; no deadline or inventory-specific sanction stated (§ 75-3-707) |
| Vermont verified 2026-08-10 | Ordinary Probate Division inventory under 14 V.S.A. §§ 1051-1054 and statewide Form 700-00030; special administrator excluded |
Executor/administrator prepares; special administrator and successor after prior discharge excluded; current form requires fiduciary signature and penalty-of-perjury declaration (§ 1051; Form 700-00030) |
Within 60 days after appointment; court may extend for good cause; Judiciary page still says stale 30 days; supplement has no stated clock (§§ 1051, 1053) |
File original with Probate Division; mail copies to all interested persons and file certificate of service (§ 1051; court guidance; Form 700-00030) |
Death-owned probate property, reasonably detailed, with lien/encumbrance type and amount; apparel/household subsistence items excluded absent court finding; form requires specified supporting records (§§ 1051, 1054; Form 700-00030) |
Each item at fair market value as of death; form requires item/aggregate entries and additional information for item/collection over $5,000; supplement retains death-date market value (§§ 1051, 1053; Form 700-00030) |
Optional 1+ qualified disinterested appraisers for reasonably doubtful assets; names/addresses identified with items; form requires appraisal information attached (§ 1052; Form 700-00030) |
Mail inventory copies to all interested persons and file service certificate; no inventory-specific confidentiality/sealing rule stated (court guidance; Form 700-00030) |
Omitted property or erroneous/misleading value/description requires filed/served supplement; qualifying creditor or beneficiary has 30-day special-appraiser motion; no inventory-specific fine stated (§ 1053) |
| Virginia verified 2026-08-10 | Commissioner-of-accounts inventory for personal representative or curator; narrow wrongful-death and ≤$35,000 waivers (§§ 64.2-1300 to -1302) |
Personal representative/curator returns inventory; official CC-1670 requires every fiduciary's accuracy, completeness, and mailing certification |
Within 4 months after order conferring authority; no general extension stated; after-discovered route due/permission obtained within 4 months (§ 64.2-1300) |
Return to commissioner of accounts; CC-1670 or any other clear format permitted; clerk records approved inventory in will book (§§ 64.2-1300, -1308, -1310) |
Supervised personal estate, specified multiple-party accounts, sale-power realty, and other estate-asset realty wherever located; report gross, not reduced by liens (CC-1670 instructions) |
Market value of each item as of death; instructions use fair market value, permit assessed realty value, and require explanation for another method (§ 64.2-1300; CC-1670 instructions) |
No independent appraiser required; reasonable valuation expense is allowed, and instructions make appraisal one optional realty-value source (§ 64.2-1300) |
First-class-mail copies to eligible probate-notice recipients who request in writing; 21-day approval hold; inventory recorded and indexed (§§ 64.2-1303, -1310) |
Within 4 months of discovery: amended or additional inventory, or permission for next account; summons, ≤$500 fine, then contempt for continued failure (§§ 64.2-1300, -1215) |
| Washington verified 2026-08-10 | Chapter 11.44 applies to every personal representative; inventory preparation mandatory, probate filing optional (RCW 11.44.015) |
Personal representative makes and verifies by affidavit; no mandatory appraiser signature or certificate stated (RCW 11.44.015) |
Within 3 months after appointment; court may grant longer; later property within 30 days after discovery, also extendable (RCW 11.44.015, .025) |
May, but need not, file in probate; true copy due within 10 days of enumerated written request (RCW 11.44.015) |
Will/intestacy estate property in possession/knowledge; secured charges stated; 6 classifications; partnership share included, not partnership assets (RCW 11.44.015) |
Fair net value of each item as of death after deducting encumbrances, liens, and secured charges (RCW 11.44.015) |
Optional for reasonably doubtful values; qualified and disinterested; different appraisers allowed; fee review/refund possible (RCW 11.44.070) |
10-day copies to requesting heirs, legatees, devisees, qualifying unpaid creditors/nonprobate beneficiaries, and Revenue; no broader access rule stated (RCW 11.44.015) |
Additional inventory within 30 days of discovery; any interested party may challenge; revocation and bond liability for neglect (RCW 11.44.025, .035, .050) |
| West Virginia verified 2026-08-10 | County-commission/fiduciary-supervisor appraisement under W. Va. Code §§ 44-1-14 and 44-1-7; mandatory Tax Commissioner form with separate nonprobate inventory |
PR appraises after oath and executes/signs appraisement; companion nonprobate inventory is completed and notarized; clerk/supervisor reviews form (§ 44-1-14(b), (e)-(f)) |
Return original + 2 copies within 90 days after qualification; supervisor delivers approved documents to clerk within 10 days; no extension standard stated (§ 44-1-14(f)) |
Return to appointing county-commission clerk or fiduciary supervisor; clerk records appraisement; companion nonprobate form is preserved but not recorded (§ 44-1-14(f)) |
All probate personal property plus probate/nonprobate real estate interests; realty identified particularly with title source and tax location; nonprobate personalty generally separate (§ 44-1-14(a)-(d), (j)) |
Personal representative lists each covered item at fair market value on date of death; executed form is prima facie evidence of value, administration status, and receipt (§ 44-1-14(b), (g)) |
No independent appraiser required; PR may retain an appropriate expert, paid reasonably from estate subject to county-commission review/approval on supervisor recommendation (§ 44-1-14(i)) |
Clerk records appraisement; § 44-1-14 states no beneficiary-copy duty; companion nonprobate inventory is unrecorded confidential tax-return information (§ 44-1-14(f)) |
No amendment/supplement trigger stated; unreasonable refusal is misdemeanor ($25-$500); insufficient bond requires new/additional bond, and failure may support removal (§§ 44-1-14(h), 44-1-7(b)) |
| Wisconsin verified 2026-08-10 | Formal Chapter 858 filing versus informal § 865.11 preparation, exhibit, and private-copy route |
PR prepares; formal inventory certified under oath; PR-1811 uses false-swearing declaration (§ 858.09; Form PR-1811) |
Formal: reasonable time, no later than 6 months after appointment; court may extend or shorten; § 865.11 states no informal clock (§ 858.01) |
Formal: file with court; informal: furnish interested-person copies, exhibit to registrar, need not file (§§ 858.01, 865.11) |
Property subject to administration; identify marital property and obligations, encumbrances, liens, and charges (§§ 858.01, 858.07) |
Formal: death-date value for all; informal statute mandates FMV/encumbrances for accounts, securities, realty (§§ 858.01, 865.11) |
Formal: court-appointed disinterested unless ascertainable/proved; informal: optional qualified disinterested for doubtful value (§§ 858.13-.15, 865.12) |
Formal notice within 5 days, requested copy/summary within 5 days with exceptions; informal copy to interested persons (§§ 858.03, 865.11) |
Later property: supplement or accounting and appraisal unless exempt; formal disobedience may draw contempt after 20 days (§§ 858.17, 858.05) |
| Wyoming verified 2026-08-10 | Court-filed inventory plus separate appraisal report under W.S. §§ 2-7-403 to -410; special 75-day testate/elective-share branch (§§ 2-5-101, 2-7-403(b)) |
Every PR returns true inventory upon oath and files appraisal report under oath; disinterested persons provide value statements/reports; statute states no separate appraiser oath/signature (§§ 2-7-403 to -404) |
Inventory: 120 days after appointment, or 75 days after will admission when § 2-5-101 applies; appraisal: 120 days after timely inventory; after-discovered appraisal: 1 month after discovery (§§ 2-7-403, -404, -410) |
Return inventory to court; file appraisal report and attachments with clerk; no private-delivery alternative or inventory-copy duty stated (§§ 2-7-403 to -404) |
All decedent estate reaching PR possession/knowledge, including homestead; PR debts and will-discharged/bequeathed debts included; no inventory encumbrance schedule stated (§§ 2-7-403, -407 to -408) |
Separate report gives each asset's death-date value; readily determinable value stated in writing by 1 disinterested person; other assets get death-date FMV plus written basis (§ 2-7-404) |
Disinterested person required for each value; non-readily-determinable assets require PR-employed disinterested persons and separate basis report; different valuers allowed; no professional qualification stated (§ 2-7-404) |
Inventory/report filed with court/clerk; cited statutes state no beneficiary-copy duty, service requirement, or inventory-specific confidentiality/sealing rule (§§ 2-7-403 to -404) |
Later property appraised/filed within 1 month; late inventory can mean contempt/fine; late inventory/appraisement can revoke letters and create bond liability; no general erroneous-value correction rule stated (W.S. § 2-7-403, W.S. § 2-7-409, W.S. § 2-7-410) |
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