Estate Inventory and Appraisement Requirements in Idaho
At a glance
| Governing law and administration type | Idaho UPC inventory/appraisement under Idaho Code §§ 15-3-706 to -708; special administrator and already-discharged successor exceptions |
|---|---|
| Who prepares, signs, and verifies | Personal representative prepares; §§ 15-3-706 to -708 prescribe no representative/appraiser signature, verification, oath, or notarization; appraiser name/address appears by item |
| Deadline, trigger, and extension | 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) |
| Court filing or private delivery | 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 scope, exclusions, and encumbrances | 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 |
| Valuation date and method | 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) |
| Appraiser requirement and qualifications | 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) |
| Recipients, confidentiality, and access | 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 |
| Correction, supplementation, and noncompliance | 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) |
Requirements one by one
Preparation is mandatory; filing is optional
Idaho Code § 15-3-706 gives the personal representative three months after appointment to prepare the inventory. A special administrator is excluded, and a successor is excluded if the prior representative already discharged the duty. The section states no extension standard.
The representative sends a copy to each interested person who requests it and may file the original with the court. Optional filing does not make preparation or requested-copy delivery optional.
Each item uses death-date fair market value
The inventory covers property the decedent owned at death. Section 15-3-706 requires reasonable detail, each item's fair market value as of death, and the type and amount of any encumbrance tied to the item.
Sections 15-3-706 to -708 do not prescribe a representative signature, verification, oath, notarization, or perjury declaration. They also do not state a sealing, confidentiality, or redaction rule for an inventory that is filed.
Appraisers are optional for doubtful values
Under Idaho Code § 15-3-707, the representative may employ a qualified and disinterested appraiser when an asset's value may be subject to reasonable doubt. Different appraisers may value different kinds of assets. The inventory identifies each appraiser by name and address with the appraised item or items.
The section does not require appraisal by asset category and does not prescribe an appraiser certificate, oath, signature, or separate filing deadline.
The supplement follows the original inventory's route
Idaho Code § 15-3-708 requires a supplementary inventory or appraisement when omitted property comes to the representative's knowledge or an original value or description proves erroneous or misleading. It shows the new or revised death-date market value or description and the appraisers or other data relied on, if any.
If the original was filed, the supplement is filed with the court. Otherwise, copies go to the State Tax Commission and every interested person who received the original under § 15-3-706. Section 15-3-708 states no separate correction deadline. Failure to perform a duty of office may support removal for cause under § 15-3-611(b), but removal is not automatic.
What trips people up
Optional filing is not an excuse to skip the inventory. The three-month preparation duty and requested-copy duty apply either way.
Correction routing depends on what happened initially. A filed original leads to a filed supplement; a privately delivered original leads to the State Tax Commission plus the interested persons who received that original.
The initial and supplemental valuation words differ. Section 15-3-706 uses fair market value, while § 15-3-708 says market value for the new or revised item.
Common questions
Does every heir automatically receive the inventory?
No. The initial copy duty applies to interested persons who request it.
Must the original be filed with the court?
No. Section 15-3-706 says the representative may file it.
Is an appraiser required for real estate?
Not by category. Section 15-3-707 allows a qualified, disinterested appraiser when the asset's value may be subject to reasonable doubt.
Statutes and sources
- Idaho Code § 15-3-706 — three-month preparation, contents, requested copies, and optional filing: https://legislature.idaho.gov/statutesrules/idstat/Title15/T15CH3/SECT15-3-706/ (accessed 2026-08-10).
- Idaho Code § 15-3-707 — optional qualified and disinterested appraisers: https://legislature.idaho.gov/statutesrules/idstat/Title15/T15CH3/SECT15-3-707/ (accessed 2026-08-10).
- Idaho Code § 15-3-708 — supplement triggers, contents, and conditional filing or delivery: https://legislature.idaho.gov/statutesrules/idstat/Title15/T15CH3/SECT15-3-708/ (accessed 2026-08-10).
- Idaho Code § 15-3-611(b) — removal cause, including failure to perform a duty of office: https://legislature.idaho.gov/statutesrules/idstat/Title15/T15CH3/SECT15-3-611/ (accessed 2026-08-10).
Source links
Every statute quoted above, linked, with the date we checked it.
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