Personal Property Memorandum Requirements in Tennessee

At a glance

Requirements one by one

Governing law and eligible property

Tenn. Code Ann. § 32-3-115 recognizes a separate writing or list for tangible personal property not otherwise specifically disposed of by the will. It expressly excludes money, evidences of indebtedness, documents of title, securities, and property used in a trade or business.

Will reference and timing

The will must refer to the writing. The writing may be prepared before or after will execution and may have no significance apart from its effect on the will's dispositions.

Handwriting or signature, plus a date

The writing must either be in the testator's handwriting or be signed by the testator, and it must be dated. Section 32-3-115 states no witness or notarization condition for the writing. A handwritten but undated list does not satisfy all three express content and execution requirements.

Item and devisee identification

The writing must describe both the items and the devisees with reasonable certainty. The statute does not prescribe serial numbers, addresses, relationships, estimated values, or alternate recipients as universal fields.

Alterations and competing writings

The testator may alter the writing after preparation only if the testator signs and dates the alteration. When multiple otherwise-effective writings exist, or one writing contains properly signed and dated alterations, the most recent writing or alteration revokes inconsistent provisions of earlier writings.

Probate receipts and the knowledge shield

If the writing is admitted to the probate proceeding, each recipient of items distributed under it must file a receipt in accordance with § 30-2-707. A personal representative who distributes property without actual knowledge of the writing is not liable for that distribution and has no duty to recover the property.

What trips people up

Tennessee requires a date on the original writing, not just on later changes. It also requires the testator to sign and date each alteration. Initials alone do not match the statutory alteration language.

The priority rule applies only among otherwise-effective writings and properly signed and dated alterations. A newer document that misses a basic statutory condition does not gain priority merely because its date is later.

Common questions

Must the writing be witnessed or notarized?

No. Section 32-3-115 requires handwriting or signature, a date, and reasonable- certainty descriptions, but states no witness or notary condition.

Can it be prepared after the will?

Yes. The statute expressly permits preparation before or after will execution.

Which of two conflicting lists controls?

The most recent otherwise-effective writing controls the inconsistent provisions.

Does the personal representative have to retrieve property distributed without knowing about the list?

No. The statute provides no liability for that distribution and no duty to recover the property when the personal representative lacked actual knowledge of the list.

Statutes and sources

• Tenn. Code Ann. § 32-3-115(a)-(c) — covered and excluded property, will reference, handwriting or signature, date, reasonable certainty, timing, alterations, conflict priority, personal-representative protection, and probate receipts. Official Tennessee Public Chapter 290 (2017), section 11: https://publications.tnsosfiles.com/acts/110/pub/pc0290.pdf (accessed 2026-08-11; effective July 1, 2017; current-section sweep completed through the 2026 session).