Estate Inventory and Appraisement Requirements in Alaska

Short answer An Alaska personal representative generally must prepare the inventory within three months after appointment, listing property owned at death with item-level death-date fair market value and encumbrances. Requested interested persons receive copies, filing the original is optional under the statute and current court guidance, and a qualified disinterested appraiser may assist with reasonably doubtful values.
State
Alaska
Statute checked
August 10, 2026
Sources
6 statutes

At a glance

Governing law and administration typeUPC-based ordinary administration under Alaska Stat. §§ 13.16.365-.375; same inventory rule across ordinary routes; special administrator excluded; optional court Form P-370
Who prepares, signs, and verifiesPersonal 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)
Deadline, trigger, and extensionWithin 3 months after appointment; no statutory extension standard; supplement has no stated clock (§§ 13.16.365, .375)
Court filing or private deliverySend 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 scope, exclusions, and encumbrancesProperty 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)
Valuation date and methodEach 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)
Appraiser requirement and qualificationsOptional qualified disinterested appraiser for asset whose value is reasonably doubtful; different appraisers allowed by asset kind; names/addresses listed by item (§ 13.16.370)
Recipients, confidentiality, and accessAny 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)
Correction, supplementation, and noncomplianceNew 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)

Requirements one by one

The representative has three months after appointment

Alaska Stat. § 13.16.365 requires preparation within three months after appointment. The duty excludes a special administrator and a successor when a prior representative already discharged it. The statute states no extension standard and does not require the inventory itself to be sworn or verified.

Requested copies are mandatory and filing is optional

Every interested person who requests the inventory receives a copy. Alaska Stat. § 13.16.365(b) says the representative may file the original, and the current Alaska Court System inventory page likewise says, “You can also file the original with the court.”

The still-published P-370 form is internally inconsistent on filing. Its first page says the representative “must prepare and file” it, while its certificate says the inventory “should” be filed. Those statements do not override the current statute's express optional-filing rule. The cited statewide sources state no inventory-specific confidentiality, redaction, or sealing rule.

The statute requires value and encumbrance details

The inventory lists property the decedent owned at death in reasonable detail. Each item shows fair market value as of death and the type and amount of any encumbrance. Alaska Stat. § 13.16.365 does not state category-specific exclusions or require only a net value.

If the representative elects to use court Form P-370, its columns separate real estate, personal property, and financial accounts and cash, and add a net-value calculation. The form also includes the representative's signature and a certificate of service; it does not contain an oath or notary block.

Outside appraisal is optional for doubtful values

Under Alaska Stat. § 13.16.370, the representative may employ a qualified and disinterested appraiser for an asset whose value may be subject to reasonable doubt. Different appraisers may handle different asset types. Their names and addresses appear with the items they appraised.

The statute does not require every asset to be appraised and does not prescribe a separate appraiser certificate, oath, or signature.

Supplements follow the original filing choice

Alaska Stat. § 13.16.375 requires a supplementary inventory or appraisal when the representative learns of omitted property or an erroneous or misleading value or description. It supplies the new item's death-date market value or the revised value or description and any appraisers or other data relied upon.

If the original was filed, the supplement is filed. Otherwise, copies or information go to persons interested in the new information. The current court page describes sending the supplement to the people who received the original. Neither source states a separate supplement deadline.

An interested person may petition for removal under Alaska Stat. § 13.16.295. Cause includes disregarding a court order or failing to perform a duty of the office; the inventory statutes state no inventory-specific fine or automatic removal.

What trips people up

The live court form and current statute use different filing language. The statute and current court guidance make filing optional despite P-370's older opening sentence.

P-370's net-value column is additional form structure. The statute separately requires fair market value and the type and amount of each encumbrance.

A professional appraiser is not the default. The representative may hire one for an asset whose value is reasonably doubtful.

Common questions

Must the original inventory be filed with the court?

No under § 13.16.365(b) and the current court guidance. Requested interested persons still must receive copies.

Must the inventory be notarized?

The inventory statutes do not require an oath or notarization, and P-370 has a representative signature and service certification but no notary block.

What if an asset is discovered later?

Section 13.16.375 requires a supplementary inventory or appraisal using the new item's death-date market value and identifying any valuation support.

Statutes and sources

  • Alaska Stat. § 13.16.365 — three-month deadline, representative exclusions, property, value, encumbrances, requested copies, and optional filing: https://www.akleg.gov/basis/statutes.asp?media=print&secStart=13.06.005&secEnd=13.16.700 (accessed 2026-08-10).
  • Alaska Stat. §§ 13.16.370 and 13.16.375 — optional appraisers and supplementary inventory: https://www.akleg.gov/basis/statutes.asp?media=print&secStart=13.06.005&secEnd=13.16.700 (accessed 2026-08-10).
  • Alaska Stat. § 13.16.295 — removal petition, procedure, and cause: https://www.akleg.gov/basis/statutes.asp?media=print&secStart=13.06.005&secEnd=13.16.700 (accessed 2026-08-10).
  • Alaska Court System inventory guidance and Form P-370 — current optional- filing guidance, supplement instructions, form columns, signature, and service certificate: https://courts.alaska.gov/shc/probate/inventory.htm and https://public.courts.alaska.gov/web/forms/docs/p-370.pdf (accessed 2026-08-10).

Source links

Every statute quoted above, linked, with the date we checked it.

Alaska Stat. § 13.16.365 · accessed 2026-08-10
Alaska Stat. § 13.16.370 · accessed 2026-08-10
Alaska Stat. § 13.16.375 · accessed 2026-08-10
Alaska Stat. § 13.16.295 · accessed 2026-08-10
This page is general legal information about state-law probate inventory and appraisal duties, not legal, tax, valuation, fiduciary, creditor, litigation, or financial advice about a particular estate or asset. The correct deadline, court or private-delivery route, property scope, ownership description, valuation date, appraiser, confidentiality rule, recipient list, correction, and remedy can depend on domicile, administration type, the will, letters, property location and character, encumbrances, later-discovered assets, and court orders. An inventory value is not necessarily tax basis or sale value, and filing may expose or restrict sensitive financial information. Verified against the cited official sources on the date shown; obtain prompt advice from a licensed probate attorney, qualified valuation professional, and the current court rules before preparing, signing, filing, delivering, amending, or relying on an estate inventory or appraisal.

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