Step 1: Open Probate with the Court
Start by filing a petition for probate in the district court of the county where the decedent lived. Attach the original will (if there is one) and a certified death certificate. The court appoints a personal representative (executor or administrator) to manage the estate. See Idaho Code § 15-3-202 et seq. (Title 15, Chapter 3).
Step 2: Notify Heirs and Creditors
Within 30 days of appointment, serve formal written notice on all known heirs, beneficiaries and creditors. Publish notice once a week for three consecutive weeks in a local newspaper. This step establishes a deadline for filing creditor claims. Idaho Code § 15-3-703 (Title 15, Chapter 3).
Step 3: Locate and Secure Estate Assets
Compile a list of the decedent’s assets, including:
- Bank and brokerage accounts
- Real property deeds and titles
- Personal property (vehicles, jewelry, artwork)
- Retirement and life insurance benefits
Change locks on real property if needed, safeguard valuables and notify financial institutions of the decedent’s passing.
Step 4: File an Inventory and Appraisement
Within 60 days of appointment, prepare and file a sworn inventory listing all probate assets with their fair market values as of the date of death. The court reviews and approves the appraisal. Idaho Code § 15-5-201 (Title 15, Chapter 5).
Step 5: Pay Debts, Taxes and Expenses
Review claims submitted by creditors. Valid claims must be filed within four months of the first publication of notice. After court approval, pay funeral costs, administrative expenses, outstanding taxes and legitimate creditor claims in priority order. Idaho Code § 15-3-705 (Title 15, Chapter 3).
Step 6: Distribute Remaining Assets
Once debts and taxes are paid, petition the court for a final distribution. If the will specifies distributions, follow those instructions. In the absence of a will, distribute according to Idaho’s intestacy laws. Idaho Code § 15-2-103 et seq. (Title 15, Chapter 2).
Step 7: Close the Estate
File a closing statement and final accounting with the court. Once approved, the court discharges the personal representative and closes the estate. This final step ensures all duties are complete and releases the executor from further liability.
Helpful Hints
- Start organizing as soon as possible to meet statutory deadlines.
- Keep detailed records of all communications, expenses and transactions.
- Obtain multiple appraisals for valuable personal property.
- Consult tax professionals about estate and income tax filings.
- Communicate clearly with heirs to reduce conflicts.
Disclaimer: This article is for informational purposes only and does not constitute legal advice. Consult a licensed attorney in Idaho to address your specific situation.