Detailed Answer
1. Identifying Estate Property
When someone dies without a will in Idaho, the court appoints a personal representative to open probate. The representative must locate and categorize all estate assets. These break down into:
- Real Property: Land and structures owned solely by the decedent. This includes homes, undeveloped land, rental properties, and timeshares. Idaho Code defines “real property” under § 15-1-201.
- Personal Property: Movable or intangible items. Bank accounts, vehicles, jewelry, household goods, stocks, retirement accounts, and business interests all qualify. Idaho Code treats such property under the same definitions chapter.
2. Inventory of Estate Assets
Within 90 days of appointment, the personal representative must file a detailed inventory with the court. The inventory must list each asset, its fair market value at date of death, and notes any liens or mortgages. This requirement appears in Idaho Code § 15-3-501. The clerk uses this document to notify heirs and creditors and to calculate any estate taxes or claims.
3. Intestate Distribution Rules
After debts, expenses, and taxes are paid, the remaining assets pass to heirs under Title 15, Chapter 2. Key rules include:
- Surviving Spouse Only: The spouse receives the entire estate (§ 15-2-102).
- Spouse and Descendants: If all descendants are also the spouse’s descendants, the spouse takes the entire estate. Otherwise, spouse receives one-half and children share one-half per capita with representation (§ 15-2-103).
- No Spouse but Descendants: All property goes to children or their issue by representation.
- No Spouse or Descendants: Parents inherit equally. If no parents, siblings or their descendants share the estate.
- Beyond Close Family: More distant relatives can inherit, but if none exist, the estate escheats to the State of Idaho.
Example: Jane dies in Boise owning a home ($300,000) and personal assets worth $100,000. She leaves a spouse and two children from a prior relationship. The spouse receives $200,000 (50% of $400,000), and the two children split $200,000 equally.
Helpful Hints
- Begin asset searches early to avoid missed property.
- Obtain professional appraisals for valuable real estate and collectibles.
- Maintain clear records of debts, mortgages, and liens.
- Communicate with all potential heirs to minimize disputes.
- Review joint ownership and beneficiary designations—these may pass outside probate.
- Consider consulting a probate attorney for complex estates or conflicting heirs.
Disclaimer: This article is for educational purposes only and does not constitute legal advice. Consult a qualified Idaho attorney to discuss your specific circumstances.