Estate Inventory and Appraisement Requirements in South Carolina

At a glance

Requirements one by one

The probate inventory is a court filing due in 90 days

S.C. Code Ann. §§ 62-3-704 and 62-3-706 require the personal representative to prepare and file the original inventory and appraisement within 90 days after appointment. A special administrator is excluded, as is a successor when the prior representative already discharged the duty.

The representative may apply for an extension under § 62-3-706(C). The statute does not prescribe a good-cause phrase or other extension standard.

Probate and nonprobate property follow separate routes

The filed inventory covers probate property owned at death. Each item is listed with reasonable detail, fair market value as of death, and the type and amount of any encumbrance. Mandatory Form 350ES SF organizes probate assets by class and directs the representative to list gross values and secured encumbrances.

Nonprobate property is not folded into that probate total. After an interested person demands a nonprobate inventory, § 62-3-706(B) gives the representative 90 days to prepare a separate list of known nonprobate property, mail it to each requester, and file proof of mailing. The representative may choose whether to include the nature and death-date value of the decedent's interest.

The mandatory form uses a sworn signature

Current official county form indexes identify Form 350ES SF and its long-form counterpart as mandatory. Form 350ES SF requires the personal representative to swear that its schedules contain a complete and accurate inventory and appraisement of the estate's probate property so far as informed and that the listed values reflect the representative's best knowledge and ability. The form uses a personal-representative signature and a South Carolina notary block.

Appraisal can be voluntary or court-directed

S.C. Code Ann. § 62-3-707 permits the representative to obtain a qualified and disinterested appraiser for any asset. It does not limit voluntary appraisal to property whose value is doubtful. Different appraisers may value different asset classes, and each appraiser's name and address appears with the items appraised.

On an interested person's application, the court may require one or more qualified appraisers for all or part of the estate or approve appraisers. The section states no separate appraisal clock or appraiser-signature requirement.

Demandants and the Department of Revenue have distinct access

The representative mails the filed inventory to an interested person who filed a demand for notice under § 62-3-204. Form 350ES SF also directs filing proof of delivery. Failure to honor a demand does not invalidate the accepted filing, but § 62-3-204 permits liability for damage caused by the missing notice.

S.C. Code Ann. § 12-16-1220 gives the probate judge a separate duty. For an estate with gross probate-purpose assets of at least $600,000, the judge mails the inventory and appraisal to the Department of Revenue within 30 days after filing, together with the probated will.

Corrections restate the unchanged information

S.C. Code Ann. § 62-3-708 requires a supplementary, amended, or corrected inventory or appraisement for newly known property or an erroneous or misleading value or description. The filing gives the revised death-date value or description, identifies any appraisers or other data relied on, and restates the unchanged original information.

Copies go to the people who received the original and to interested persons who requested or demanded the new information. Section 62-3-708 states no separate correction deadline. Failure to perform a duty of office may support removal for cause under § 62-3-611.

What trips people up

A nonprobate list is demand-triggered and separate. Its 90-day clock runs from the interested person's demand, not from appointment, and values are discretionary rather than mandatory.

An appraiser is not limited to unusual property. Current § 62-3-707 allows one for any asset and also gives the court an interested-person application route.

An amendment is not a one-line addendum. Section 62-3-708 and Form 350ES SF require the unchanged information from the original inventory to be restated.

Common questions

Is filing optional if all beneficiaries agree?

No. Section 62-3-706(A) requires the original probate inventory and appraisement to be filed with the court. The court may extend the time on the representative's application.

Must the representative list jointly owned survivorship property as a

probate asset?

Form 350ES SF marks jointly owned property as not required in the probate schedule. A separate nonprobate-property list becomes due only after an interested person's demand under § 62-3-706(B).

Can an interested person request a court-appointed appraiser?

Yes. Section 62-3-707 allows an interested person to apply for the court to require or approve one or more qualified appraisers for all or part of the estate.

Statutes and sources

• S.C. Code Ann. §§ 62-3-204, -611, and -704 to -708 — notice demands, removal, filing deadline, inventory content, nonprobate list, extensions, appraisers, and correction: https://www.scstatehouse.gov/code/t62c003.php (accessed 2026-08-10).
• S.C. Code Ann. § 12-16-1220 — probate-judge transmission to the Department of Revenue: https://www.scstatehouse.gov/code/t12c016.php (accessed 2026-08-10).
• South Carolina Probate Court Form 350ES SF — mandatory probate-asset schedules, sworn personal-representative statement, notary block, delivery, and correction instructions: https://www.sccourts.org/forms/pdf/350ES%20SF.pdf (accessed 2026-08-10; text verified through the official Greenville County mirror).
• Lexington County Probate Court forms index — current identification of Forms 350ES SF and LF as mandatory: https://lex-co.sc.gov/probate-court/probate-court-forms (accessed 2026-08-10).