Estate Inventory and Appraisement (Idaho)
INVENTORY AND APPRAISEMENT OF THE ESTATE
IN THE DISTRICT COURT OF THE [ORDINAL] JUDICIAL DISTRICT OF THE STATE OF IDAHO, IN AND FOR THE COUNTY OF [COUNTY] — MAGISTRATE DIVISION
| Party | Role |
|---|---|
| IN THE MATTER OF THE ESTATE OF [DECEDENT FULL LEGAL NAME], | Deceased |
| Case No.: [____________________] |
1. PERSONAL REPRESENTATIVE INFORMATION
| Field | Detail |
|---|---|
| Name of Personal Representative | [PERSONAL REPRESENTATIVE FULL LEGAL NAME] |
| Capacity | ☐ Personal Representative ☐ Co-Personal Representative |
| Type of Proceeding | ☐ Informal ☐ Formal ☐ Supervised |
| Mailing Address | [STREET ADDRESS], [CITY], Idaho [ZIP CODE] |
| Telephone | [________________________________] |
| [________________________________] | |
| Date of Appointment | [__/__/____] |
2. DECEDENT INFORMATION
| Field | Detail |
|---|---|
| Full Legal Name | [DECEDENT FULL LEGAL NAME] |
| Also Known As | [AKA(s), if any] |
| Date of Death (valuation date) | [__/__/____] |
| County of Domicile at Death | [COUNTY] County, Idaho |
| Last Residence Address | [STREET ADDRESS], [CITY], Idaho [ZIP CODE] |
| Testate or Intestate | ☐ Testate (Will dated [__/__/____]) ☐ Intestate |
3. DUTY AND FILING DEADLINE
Pursuant to Idaho Code § 15-3-706, within three (3) months after appointment, a personal representative who is not a special administrator or a successor to a representative who has previously discharged this duty must prepare an inventory of property owned by the decedent at the time of death, listing it with reasonable detail, and indicating for each item its fair market value as of the date of the decedent's death and the type and amount of any encumbrance. The personal representative shall send a copy of the inventory to interested persons who request it and may file the original with the court.
| Item | Detail |
|---|---|
| Date of appointment | [__/__/____] |
| Inventory due (3 months after appointment) | [__/__/____] |
| Disposition of inventory | ☐ Original retained ☐ Original filed with court ☐ Copy sent to requesting interested person(s) |
4. APPRAISAL METHOD
The personal representative has listed each item at its fair market value as of the date of death. Pursuant to Idaho Code § 15-3-707, the personal representative may employ a qualified and disinterested appraiser to ascertain the fair market value of any asset whose value may be subject to reasonable doubt; different persons may be employed to appraise different kinds of assets, and the name and address of any appraiser must be indicated on the inventory with the item(s) appraised.
☐ No appraiser was employed.
☐ Appraiser(s) were employed for the asset(s) noted in the schedules below (see Appraiser's Certificate, Section 11).
SCHEDULE A — REAL PROPERTY
| No. | Description / Address & Parcel No. | Ownership / % Interest | Encumbrance (type & amount) | Fair Market Value (Date of Death) |
|---|---|---|---|---|
| A-1 | [________________________________] | [____________] | [________________] | $[________________] |
| A-2 | [________________________________] | [____________] | [________________] | $[________________] |
| A-3 | [________________________________] | [____________] | [________________] | $[________________] |
Schedule A Subtotal: $[________________]
SCHEDULE B — TANGIBLE PERSONAL PROPERTY
| No. | Description (vehicles, furniture, jewelry, livestock, equipment, etc.) | Location | Fair Market Value (Date of Death) |
|---|---|---|---|
| B-1 | [________________________________] | [____________] | $[________________] |
| B-2 | [________________________________] | [____________] | $[________________] |
| B-3 | [________________________________] | [____________] | $[________________] |
Schedule B Subtotal: $[________________]
SCHEDULE C — CASH, BANK & FINANCIAL ACCOUNTS
| No. | Institution & Account Type | Account No. (last 4) | Balance / Value (Date of Death) |
|---|---|---|---|
| C-1 | [________________________________] | XXXX-[____] | $[________________] |
| C-2 | [________________________________] | XXXX-[____] | $[________________] |
| C-3 | [________________________________] | XXXX-[____] | $[________________] |
Schedule C Subtotal: $[________________]
SCHEDULE D — SECURITIES & BUSINESS INTERESTS
| No. | Description (stocks, bonds, mutual funds, LLC/partnership interests) | No. of Shares / % Interest | Fair Market Value (Date of Death) |
|---|---|---|---|
| D-1 | [________________________________] | [____________] | $[________________] |
| D-2 | [________________________________] | [____________] | $[________________] |
| D-3 | [________________________________] | [____________] | $[________________] |
Schedule D Subtotal: $[________________]
SCHEDULE E — OTHER ASSETS
| No. | Description (notes receivable, judgments, causes of action, mineral/water rights, refunds, etc.) | Fair Market Value (Date of Death) |
|---|---|---|
| E-1 | [________________________________] | $[________________] |
| E-2 | [________________________________] | $[________________] |
| E-3 | [________________________________] | $[________________] |
Schedule E Subtotal: $[________________]
RECAPITULATION / SUMMARY
| Schedule | Asset Category | Total Value |
|---|---|---|
| A | Real Property | $[________________] |
| B | Tangible Personal Property | $[________________] |
| C | Cash, Bank & Financial Accounts | $[________________] |
| D | Securities & Business Interests | $[________________] |
| E | Other Assets | $[________________] |
| TOTAL APPRAISED VALUE OF ESTATE | $[________________] |
5. VERIFICATION
I, [PERSONAL REPRESENTATIVE FULL LEGAL NAME], certify that I am the personal representative of the Estate of [DECEDENT FULL LEGAL NAME]; that I have read the foregoing Inventory and Appraisement; and that the property listed and the fair market values stated as of the date of death are true and correct to the best of my knowledge, information, and belief.
Executed on [__/__/____] at [CITY], Idaho.
Personal Representative Signature: ______________________________________
Printed Name: [PERSONAL REPRESENTATIVE FULL LEGAL NAME]
6. APPRAISER'S CERTIFICATE (optional record if an appraiser was employed under § 15-3-707)
I, [APPRAISER FULL NAME], certify that I am a qualified and disinterested appraiser, that I appraised the asset(s) identified below at their fair market value as of the date of the decedent's death, and that the values stated are true and correct to the best of my knowledge and belief.
| Item(s) Appraised (Schedule / No.) | Appraised Value |
|---|---|
| [________________] | $[________________] |
Appraiser Signature: ______________________________________
Printed Name / Address: [________________________________]
Date: [__/__/____]
7. CERTIFICATE OF SERVICE / FILING
I prepared the foregoing Inventory and Appraisement on [__/__/____], within three (3) months after my appointment. On [__/__/____], I took the following action under Idaho Code § 15-3-706 (select each that applies):
☐ Retained the original; no interested person has requested a copy as of the action date above.
☐ Filed the original with the District Court, Magistrate Division, [COUNTY] County.
☐ Sent a copy to the interested person(s) listed below who requested it.
| Recipient | Relationship | Address | Date Mailed |
|---|---|---|---|
| [________________________________] | [____________] | [________________________________] | [__/__/____] |
| [________________________________] | [____________] | [________________________________] | [__/__/____] |
| [________________________________] | [____________] | [________________________________] | [__/__/____] |
Signature: ______________________________________
Printed Name: [PERSONAL REPRESENTATIVE / ATTORNEY NAME]
Idaho State Bar No.: [________________] (if attorney)
Address / Telephone / Email: [________________________________]
ATTACHMENTS CHECKLIST
☐ Letters / order of appointment of personal representative
☐ Real property deeds / parcel records / county assessment (Schedule A)
☐ Vehicle titles and valuation sources (Schedule B)
☐ Bank / financial account statements as of date of death (Schedule C)
☐ Brokerage statements / stock certificates / business records (Schedule D)
☐ Supporting documentation for other assets (Schedule E)
☐ Appraisal report(s) and Appraiser's Certificate (if applicable)
☐ Proof of mailing to interested persons who requested the inventory
SOURCES AND REFERENCES
- Idaho Code § 15-3-706 — Duty of personal representative — Inventory and appraisement (3-month deadline; copy to interested persons on request; original may be filed).
- Idaho Code § 15-3-707 — Employment of appraisers; name and address shown on inventory.
About this template
- Last updated
- October 3, 2026
- Citations checked
- October 3, 2026
- Jurisdiction
- Idaho
- Category
- Estate Planning & Wills
Legal authority
- Idaho Code § 15-3-706 (Duty of personal representative — Inventory and appraisement)
- Idaho Code § 15-3-707 (Employment of appraisers)
- Idaho Code § 1-2208(2) (Magistrate assignment of probate and estate-administration proceedings)
Estate planning documents decide what happens to your property, your children, and your medical care when you cannot make those decisions yourself. Wills, trusts, powers of attorney, and health care directives each serve different purposes and each have to meet state law requirements for signing, witnessing, and notarization. A document that looks fine on the page but was not executed correctly can be rejected in probate, which is exactly when it is too late to fix.
Not legal advice
This template is provided for informational purposes. We recommend having an attorney review any legal document before signing, especially for high-value or complex matters.
Checked against the law it cites
A reviewer verified this template's legal citations against the official source on October 3, 2026.
Idaho Code § 15-3-706 (checked October 3, 2026): "Within three (3) months after his appointment, a personal representative, except for a special administrator or a successor to another representative who has previously discharged this duty, shall prepare an inventory of property owned by the decedent at the time of his death, listing it with reasonable detail, and indicating as to each listed item, its fair market value as of the date of the decedent’s death, and the type and amount of any encumbrance that may exist with reference to any item. The personal representative shall send a copy of the inventory to interested persons who request it, and he may file the original of the inventory with the court."
Idaho Code § 15-3-707 (checked October 3, 2026): "The personal representative may employ a qualified and disinterested appraiser to assist him in ascertaining the fair market value as of the date of the decedent’s death of any asset the value of which may be subject to reasonable doubt. Different persons may be employed to appraise different kinds of assets included in the estate. The names and addresses of any appraiser shall be indicated on the inventory with the item or items he appraised."
Idaho Code § 1-2208(2) (checked October 3, 2026): "Proceedings in the probate of wills and administration of estates of decedents, minors and incompetents."
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