The Short Answer

In Pennsylvania, the personal representative (executor/administrator) generally must file a verified inventory with the Register of Wills listing the decedent’s probate assets and their fair value as of the date of death. If assets are discovered later, a supplemental inventory is required.

What Pennsylvania Law Says

After you are appointed by the court as the estate’s personal representative, Pennsylvania law places a duty on you to identify the decedent’s estate assets, list them on an inventory, and assign a date-of-death value to each item. This inventory becomes a key document for beneficiaries, creditors, and the court—especially if there are disputes about what exists, what it’s worth, or whether something is missing.

The Statute

The primary law governing this issue is 20 Pa.C.S. § 3301.

This statute requires the personal representative to file a verified inventory of the decedent’s real and personal estate (with limited exceptions, such as real estate outside Pennsylvania) and sets the timing rules for when the inventory must be filed.

Pennsylvania also requires the personal representative to state the fair value as of the date of death for each inventory item under 20 Pa.C.S. § 3302. And if you later learn about property that was not included, you must file a supplemental inventory within a set timeframe under 20 Pa.C.S. § 3303.

For additional background on what typically must be included, you may find this helpful: What assets must be listed in a Pennsylvania estate inventory.

Why You Should Speak with an Attorney

While the statutes provide the general rule, applying them to your loved one’s estate is rarely simple. Legal outcomes often depend on:

• Strict Deadlines: Under 20 Pa.C.S. § 3301(c), the inventory deadline can be triggered by the inheritance tax return due date (including extensions) or by the timing of an estate account—whichever is earlier—and interested parties can demand an earlier filing.
• Burden of Proof: If an heir claims assets are missing or undervalued, you may need documentation (statements, titles, appraisals, business records) to justify what you listed and the values you used.
• Exceptions and “non-probate” assets: Some assets may pass outside probate (for example, certain jointly held assets or beneficiary-designated accounts), and misclassifying them can create disputes, tax issues, or personal liability.

Because the inventory is foundational to the rest of the administration, mistakes can lead to objections, court involvement, delays, and in some cases personal exposure for the personal representative. A probate attorney can help you identify what must be inventoried, how to value difficult assets, and how to reduce conflict with beneficiaries.

If you’re dealing with personal property disputes, this may also be relevant: Recovering estate property removed by heirs in Pennsylvania.

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Disclaimer: This article provides general information under Pennsylvania law and does not create an attorney-client relationship. Laws change frequently. For legal advice specific to your situation, please consult with a licensed attorney.