Deciding Which Assets to List on an Idaho Small Estate Affidavit

Short answer: On an Idaho small estate affidavit you should list the decedent’s probate assets—property titled solely in the decedent’s name that will pass through probate—valued to the best of your knowledge. Do not list assets that already pass outside probate (life insurance or retirement accounts with a named beneficiary, joint-tenancy property, pay-on-death (POD) or transfer-on-death (TOD) accounts). If you are unsure about an item’s probate status or value, disclose it and explain how you estimated the value rather than omitting it. Always check Idaho law and county court rules before filing.

Detailed Answer — what to include, what to leave out, and why (Idaho law)

This FAQ assumes you are using Idaho’s small estate collection procedures for a decedent’s assets. Idaho’s probate and estate procedures are contained in Title 15 of the Idaho Code; for the statutory framework see the Idaho Legislature’s Title 15 pages: https://legislature.idaho.gov/statutesrules/idstat/Title15/. County courts often provide local forms and instructions for small estate affidavits, so check the court website or clerk’s office where the decedent lived.

1. Focus on probate assets (what to list)

Bank and brokerage accounts that are solely in the decedent’s name (no POD/TOD or named beneficiary). List the account name, institution, and your best estimate of the balance at the date of death.
Personal property titled solely to the decedent (vehicles in sole name, machinery, jewelry, artworks). Include make/model for vehicles and an estimated fair market value.
Uncollected debts owed to the decedent (for example, promissory notes the decedent held) if they are payable to the decedent’s estate.
Household items and tangible personal property if the small estate affidavit form requires a listing or a total value for such items. You can list a lump-sum estimated value for furniture and household goods if the form allows it.

2. Common non‑probate assets (do not list these as probate assets)

Life insurance and retirement accounts (401(k), IRA) that name a specific living beneficiary — these pass outside probate to the named beneficiary.
Assets held in joint tenancy with rights of survivorship — these pass automatically to the surviving joint owner.
POD or TOD accounts and securities transfer-on-death registrations — these transfer by designation, not by probate.
Property held in a trust — trust property is governed by the trust terms and not by the small estate affidavit.

3. Real property and Idaho small estate rules

Real property (real estate) is commonly excluded from small estate procedures in many states, or it has special rules for transfer. Before listing real estate on an affidavit, confirm Idaho’s rule for small estate transfers and the local court’s practice. If real property is allowed to be transferred by affidavit under Idaho rules, the form will usually require a legal description and an accurate valuation. If the county requires a separate procedure (for example, a quiet title or small-claims real property procedure), do not try to move title by affidavit alone.

4. Valuations — how to show amounts, zeros, or unknowns

If you can reasonably estimate a value (bank balance, vehicle fair market value), provide that estimate and note how you arrived at it (bank statement, KBB value, recent appraisal).
If an item has no value, you can list it with a value of zero, but include a short note (for example, “vehicle: salvage — no market value”).
If you genuinely do not know the value, put “unknown” and explain your efforts to determine it (e.g., “no recent statements available; checked with bank; awaiting final statement”).
Do not leave blank spaces where a value is required; blanks can cause the affidavit to be rejected or questioned. Use “N/A,” “0,” or “unknown” with an explanatory note rather than leaving the field empty.

5. Avoiding mistakes that look like concealment

Omitting a known probate asset or intentionally under-valuing property can expose the affiant to civil liability and possibly criminal penalties. Always be candid: if you’re relying on a best-effort estimate, state that. If you later discover an asset you did not list, contact the court or the person who received property under the affidavit and correct the record.

6. Documentation to attach or keep available

Certified death certificate(s).
Copies of account statements, titles, vehicle registrations, or appraisals supporting the values you report.
Documents showing beneficiary designations or joint ownership (to explain why an asset is not part of the probate estate).
A signed inventory or affidavit form as required by the county court.

7. Practical example (hypothetical)

Suppose Jane Doe (Idaho resident) died owning the following:

Checking account at ABC Bank in Jane’s sole name with an estimated balance of $6,500 — list this under probate assets and provide the most recent statement.
Car titled solely in Jane’s name — list vehicle, VIN, and an estimated fair market value (or note if it’s salvage/zero value).
Life insurance naming Jane’s adult child as beneficiary — do not list this as a probate asset; instead note the policy and beneficiary so the receiver knows it exists but that it passes outside probate.
Small savings account with POD to a named beneficiary — do not include as probate asset; provide a note indicating POD status and beneficiary name.

How to proceed step-by-step

Gather documents: titles, bank statements, beneficiary forms, death certificate.
Identify which assets are held solely in the decedent’s name (these are likely probate assets) versus payable-on-death/joint/beneficiary-designated property (non-probate).
Estimate values using statements, appraisals, or standard valuation tools; document your method.
Complete the county or state small estate affidavit form, listing probate assets with values or clear notes for zero/unknown items.
File or record the affidavit where required (county clerk, financial institution, or DMV), and keep copies of everything you submitted.

Statutory and court resources (Idaho)

Idaho’s probate statutes are in Title 15. Review Title 15 and the local county court’s probate or clerk pages for forms and instructions: Idaho Code, Title 15 — Probate & Guardianship. Also contact the county clerk or the local district court clerk where the decedent lived for any local affidavit forms or filing steps. If you need the exact statutory provision that authorizes a small estate affidavit or summary collection procedure, search Title 15 on the Idaho Legislature site or ask the county clerk to point you to the correct statute and local form.

When to get lawyer help

The estate includes real property and you are unsure whether it can transfer by affidavit.
There are disputes among potential heirs or beneficiaries, creditors are asserting claims, or there are complex assets (business interests, overseas assets, tax issues).
You suspect an asset was intentionally concealed, or you fear personal liability for misstatements on the affidavit.
The estate’s total value or the rules for small estates in Idaho are unclear to you — an attorney or the court can confirm eligibility and proper procedure.

Helpful Hints

List everything you reasonably believe is probate property — err on the side of disclosure.
If a value is uncertain, state “estimated” and explain your method (bank statement date, appraisal, dealer estimate, etc.).
Do not leave required fields blank; use “0,” “N/A,” or “unknown” with explanation rather than leaving blanks.
Keep copies of documents and a timeline of your searches for records — this protects you if a question later arises.
Check beneficiary designations and joint-owner records early — these commonly remove items from the probate estate.
Contact the county clerk’s office first; many counties have a standard small estate affidavit form and will explain local filing steps.
If in doubt, consult an Idaho probate attorney — a short consult can prevent errors that cause delays or liability.

Disclaimer: This article is for general informational purposes only and does not constitute legal advice. I am not a lawyer. For advice about a specific estate or how Idaho law applies to your situation, consult an Idaho-licensed attorney or the county court clerk.