Estate Inventory and Appraisement Requirements in Texas

At a glance

Requirements one by one

Governing route, contents, and deadline

The default Texas filing is one verified instrument containing the inventory, appraisement, and attached list of claims. Tex. Est. Code §§ 309.051-309.054 set the ordinary clock:

“Before the 91st day after the date the personal representative qualifies, the representative shall prepare and file with the court clerk a single written instrument that contains a verified, full, and detailed inventory.”

The inventory includes Texas real property and estate personal property wherever located. It states whether the decedent was married and, if so, identifies the separate- and community-property portions. The attached claims list concerns debts owed to the estate, not creditor claims against it.

The representative swears before an authorized county officer that the filing is true and complete. The judge then approves or disapproves it; a disapproval order may require a replacement within no more than 20 days.

Value and appraisers

Each item receives its fair market value at the date of death. The representative sets that appraisement. If appraisers have been appointed, the representative determines the values with their assistance and still places them in the inventory.

Appointment is not automatic. Under Tex. Est. Code § 309.001, the court acts for good cause and appoints one to three disinterested residents of the county where letters were granted. The statute also permits local appraisers for property in another county when the court considers that necessary.

Independent-executor affidavit alternative

Tex. Est. Code § 309.056 creates a different filing route for an independent executor when, at the due date, no debt remains unpaid except secured debt, taxes, and administration expenses. Instead of putting the detailed inventory, appraisement, and claims list in the court file, the executor may file an affidavit stating the debt condition and that the required beneficiaries received a verified, full, and detailed inventory and appraisement.

The executor need not deliver automatically to a beneficiary whose aggregate devise is estimated at $2,000 or less, who already received every devise, or who waived delivery in writing. A written request overrides those exceptions. Any person interested in the estate may request a copy, and the statute permits a court application to compel delivery.

Supplements, corrections, and penalties

Tex. Est. Code §§ 309.101-309.104 require a prompt verified supplement when the representative later learns of omitted estate property or claims. An interested person can complain about an omission or an erroneous or unjust item. The court may order an additional filing or a new appraisement, and an approved reappraisement replaces the original.

Under Tex. Est. Code §§ 309.057, 309.0575, a representative who remains noncompliant after citation, or an independent executor who misrepresents required beneficiary delivery, may be fined up to $1,000. The representative and any sureties can also be liable for resulting damages and costs.

What trips people up

“Before the 91st day” is the statute's formulation. It is the 90-day period following qualification, not a deadline measured from death or from the date letters happen to be printed.

The affidavit-in-lieu route is not available merely because the administration is independent. The unpaid-debt condition and beneficiary-delivery rules must also be satisfied, and a will can specifically prohibit this substitute filing.

Common questions

Can the court require an earlier filing?

Yes. Tex. Est. Code § 309.051(c) permits a shorter period for good cause. The court may also grant a longer period under § 309.051(a).

What happens if one corepresentative refuses to participate?

Tex. Est. Code § 309.055 allows one or more cooperating representatives to file. A neglecting representative loses power over the estate after another files and may be removed if the statutory excuse procedure is not satisfied.

Can an interested person challenge a value?

Yes. Tex. Est. Code § 309.103 permits a written complaint identifying an erroneous or unjust item. If proved, the court orders a correction and appoints appraisers to file a new appraisement within the ordered period.

Statutes and sources

• Tex. Est. Code § 309.001 — good-cause appointment and qualifications of appraisers. Official Texas Legislative Council chapter: https://tcss.legis.texas.gov/resources/ES/htm/ES.309.htm (accessed 2026-08-10).
• Tex. Est. Code §§ 309.051-309.054 — ordinary filing, deadline, scope, valuation, claims list, affidavit, and court review. Same official source (accessed 2026-08-10).
• Tex. Est. Code § 309.055 — filing by cooperating corepresentatives and consequences for a delinquent representative. Same official source (accessed 2026-08-10).
• Tex. Est. Code § 309.056 — affidavit-in-lieu conditions, beneficiary delivery exceptions, requests, and court compulsion. Same official source (accessed 2026-08-10).
• Tex. Est. Code §§ 309.057, 309.0575 — late-filing and misrepresentation fines, damages, costs, and surety liability. Same official source (accessed 2026-08-10).
• Tex. Est. Code §§ 309.101-309.104 — supplements, omitted items, corrections, and reappraisement. Same official source (accessed 2026-08-10).