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Idaho Small Estate Affidavit
Support GuideIdaho19 min read

Idaho Small Estate Affidavit

Idaho estates worth $100,000 or less after liens can use the small estate affidavit 30 days after the death. Vehicles use separate forms.

By Settled Editorial

Not sure if you need probate?

Many estates can avoid probate entirely. Assets with beneficiary designations, joint accounts, and trust assets may pass automatically without court involvement.

Idaho gives a smaller estate three ways around full probate, and only one of them carries a dollar figure. Idaho Code 15-3-1201 lets a successor collect personal property with a sworn affidavit once 30 days have passed, if the entire probate estate, less liens and encumbrances, is worth $100,000 or less. Summary administration under 15-3-1203 and the surviving-spouse petition under 15-3-1205 have no cap written into them.

Most pages on this topic attach the $100,000 to whichever route they happen to name, or say an estate with a house cannot use the affidavit at all. Neither matches the statute. This guide covers what the $100,000 measures, why the house counts toward it but cannot pass through it, the four statements the affidavit makes, the two vehicle forms, and how the two court routes work. Read it beside full Idaho probate before you pick, and take a live question to the Clerk of the District Court in the county where the decedent lived, listed in the Idaho district court directory, or to a licensed Idaho attorney.

Three Routes, One Number

Here is the split, stated the way the statutes state it.

15-3-1201 affidavit15-3-1203 summary administration15-3-1205 spouse petition
Common nameSmall estate affidavitSummary administrationSurviving-spouse summary administration
Dollar figure$100,000, net of liensNone. A sum of allowances and expensesNone
Court involvedNoYes, a personal representative must be appointedYes, a petition, notice and hearing
Who uses itA successor entitled to the propertyThe appointed personal representativeThe surviving spouse, or someone claiming through the spouse
Moves landNoYes, as part of a probateYes, by decree
CreditorsHolder pays the successor; the successor answers to anyone with a better rightDistribution without notice to creditorsThe spouse assumes every debt

The court routes are heard by the district court in the county's magistrate division. Idaho has no separate probate court.

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What the $100,000 Actually Measures

Section 15-3-1201(a)(1) requires the affidavit to state that "The fair market value of the entire estate of the decedent which is subject to probate, wherever located, less liens and encumbrances, does not exceed one hundred thousand dollars ($100,000)."

Let's break that sentence down.

  • Fair market value. What the property would sell for, not what the decedent paid.
  • The entire estate subject to probate. Every asset that would go through an Idaho estate counts, including land. The statute does not stop at personal property.
  • Wherever located. Property in another state counts too.
  • Less liens and encumbrances. A mortgage or car loan comes off the value of the property it secures.

Picture an estate with a $300,000 house carrying a $240,000 mortgage, a $30,000 checking account and a $15,000 car. The house adds $60,000, so the total is $105,000 and the affidavit is closed. Drop the house from the same estate and the total is $45,000, well under the line.

The figure is fixed. The legislature raised it from $75,000 to $100,000 in 2006 (Session Laws chapter 160), and no Idaho statute adjusts it for inflation. If the death happened before July 1, 2006, the statute does not say which figure applies, so ask the holder or a lawyer before relying on either.

The open question: community property

Idaho is a community property state, and the statute leaves one gap. Idaho Code 15-1-201(16) defines "Estate" to include "community property of the surviving spouse subject to administration." Section 15-3-1201 does not say whether the surviving spouse's half of community property counts toward "the entire estate of the decedent which is subject to probate." No official source we read answers it. If the decedent was married and the couple held community property, count it both ways. If the answer changes whether you are under $100,000, treat the affidavit as uncertain and ask a lawyer. Our Idaho community property guide explains how the two kinds of property are sorted.

The House Counts, but It Cannot Pass This Way

This is the Idaho rule most pages get wrong, in one of two directions.

Some pages say an estate with real property cannot use the affidavit at all. The statute says no such thing. The house is part of the measure, so a paid-off house worth more than $100,000 closes the route by value, while a house with little equity may leave the estate under the line.

Other pages imply the affidavit then transfers the house. It does not. Section 15-3-1201(a) reaches three things only: payment of a debt owed to the decedent, delivery of tangible personal property, and delivery of "an instrument evidencing a debt, obligation, stock or chose in action." Subsection (b) adds that a transfer agent must re-register a security in the successor's name. Land is not on the list, and Idaho has no separate real-property affidavit.

So an estate under $100,000 that includes land can use the affidavit for its bank accounts, its car and its household goods, and still needs a court route for the land. That court route may be full Idaho probate, summary administration, or the spouse petition, each covered below.

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The Four Statements the Affidavit Has to Make

Section 15-3-1201(a) spells out what the affidavit says. It is made "by or on behalf of the successor" and states that:

  1. The fair market value of the entire probate estate, wherever located, less liens and encumbrances, does not exceed $100,000.
  2. Thirty days have elapsed since the death.
  3. No application or petition for the appointment of a personal representative or for summary administration is pending or has been granted in any jurisdiction.
  4. The claiming successor is entitled to payment or delivery of the property, including entitlement as a trust under the decedent's will.

Two consequences follow from the list. The third statement means the route closes the moment anyone files for appointment, in Idaho or elsewhere, and it stays closed. The fourth means the person signing has to be the one entitled under the will or under Idaho intestate succession. A will does not block the affidavit. The statute expressly allows a trust named in a will to be the successor.

Timing works in your favor. The three-year limit on opening probate in Idaho Code 15-3-108 says it does not apply to proceedings under 15-3-1201 or 15-3-1205.

Where the Affidavit Goes and What It Costs

You do not file it with a court. Section 15-3-1201 directs the person who owes the money or holds the property, such as a bank, to pay or deliver it when the successor presents the affidavit. No clerk receives it, and no fee applies to it.

The statewide Idaho court self-help forms list carries no decedent small estate affidavit. Its only "small estates" entry is a conservatorship accounting form, which has nothing to do with a death. Many banks and brokerages supply their own affidavit, and any version works as long as it makes the four statements and is sworn.

What the holder has to do

Idaho Code 15-3-1202 protects a holder who pays on the affidavit. The holder "is discharged and released to the same extent as if he dealt with a personal representative" and is "not required to see to the application of the personal property" or "to inquire into the truth of any statement in the affidavit."

If a holder refuses, 15-3-1202 lets the person entitled bring a proceeding to compel payment or delivery. The protection runs the other way too. Anyone who receives property on an affidavit "is answerable and accountable therefor to any personal representative of the estate or to any other person having a superior right." Signing a false affidavit does not end the matter. It moves the problem onto the signer.

When Medicaid paid for care

Section 15-3-1201(c) treats the Idaho Department of Health and Welfare as a successor to the estate for the recovery of medical assistance. Before it presents an affidavit, the department has to mail notice to any heir, successor or creditor it knows of, and certify that notice to the holder. Within 60 days of that mailing, anyone claiming priority estate expenses under Idaho Code 15-3-805(a)(1) through (4) can send the department a written demand with documentation. If the decedent received Medicaid, expect the department to be part of the conversation.

Vehicles: Two ITD Forms

The Idaho Transportation Department retitles a vehicle after a death on either of two affidavits. The form numbers below were read off the PDFs themselves. For offices and the title application, see Idaho vehicle title transfer after death.

ITD 3413 (Rev. 10/24), Small Estate Affidavit. This form restates the 15-3-1201 test: the claimant swears that the entire estate subject to probate, less liens and encumbrances, does not exceed $100,000, that more than 30 days have passed, that no appointment or summary administration is pending or granted, and that the claimant is entitled to the property. One caution: the form calls the claimant a successor "as that term is defined in Idaho Code § 15-1-201(5)." In the current 15-1-201, subsection (5) defines "Claims." "Successors" is subsection (50). Do not copy the citation off the form into anything else.

ITD 3414 (Rev. 12/24), Affidavit of Inheritance. This form follows Idaho Code 49-514, which has no dollar figure. It lets the surviving spouse, the children, the issue of a deceased child, the parents, or the brothers or sisters (or the guardian of the estate of such a person) transfer the decedent's titles. The affidavit has to state the fact of heirship, the names and addresses of the other heirs, "that the decedent died intestate, that the decedent has no creditors, that the decedent did not leave other property necessitating probate." The department may also ask for a death certificate.

So 49-514 is narrower than it looks. It is closed if the decedent left a will, closed if any creditor remains, and closed if anything else needs probate. When all three conditions hold, it moves the vehicles without counting their value against anything.

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The Second Route: Summary Administration

Idaho Code 15-3-1203 has no dollar figure. It applies "If it appears from the inventory and appraisal that the value of the entire estate, less liens and encumbrances, does not exceed" the sum of five things:

  1. The homestead allowance
  2. Exempt property
  3. Costs and expenses of administration
  4. Reasonable funeral expenses
  5. Reasonable and necessary medical and hospital expenses of the last illness

When that is true, the personal representative, "without giving notice to creditors, may immediately disburse and distribute the estate to the persons entitled thereto" and close under 15-3-1204.

Two points separate this from the affidavit. First, it needs a personal representative who has been appointed and has done an inventory and appraisal, so it starts inside a probate. Second, it can move land, because the personal representative has the powers of administration.

The two fixed pieces, and the one Idaho does not have

Only two of the five items carry a number, and both come with conditions. See Idaho homestead allowance and exempt property for the full rules.

  • Homestead allowance: $50,000. Idaho Code 15-2-402 gives it to the surviving spouse. If no spouse survives, it is divided among children under 21 whom the decedent was obligated to support, or disabled children the decedent in fact supported. With no spouse and no such child, there is no homestead allowance.
  • Exempt property: up to $10,000. Idaho Code 15-2-403 gives the spouse up to $10,000 in tangible personal property, above any security interest, such as furniture, cars, heirlooms and personal effects. If no spouse survives, the children take it jointly.

Idaho has no family allowance. There is no 15-2-404 in the current code; the legislature repealed the family allowance in 2008. Pages built from the uniform text that add a family allowance to this list are describing another state.

One more condition matters here. Idaho Code 15-2-405 says the homestead allowance and exempt property "are not mandatory or automatic, but rather must be applied for," on the same timetable as creditor claims, and they do not take precedence over reasonable administration costs. So with a surviving spouse, the fixed floor is $60,000 plus actual costs, funeral and last-illness bills, provided the spouse applies.

Closing by sworn statement

Idaho Code 15-3-1204 lets the personal representative close by filing a verified statement, unless a court order prohibits it or the administration is supervised. The statement says the estate fit under the 15-3-1203 ceiling, that the personal representative has distributed it, and that a copy went to every distributee and to every known unpaid creditor, with a full written account to the distributees whose interests are affected. If nothing involving the personal representative is pending one year after the statement is filed, the appointment ends. The statement has the same effect as a closing statement under 15-3-1003.

What the court charges

The Idaho Supreme Court's filing fee schedule (IRCP Appendix A, effective July 12, 2024) lists "Summary administration of small estates" at a total of $130.00, against $166.00 to open a formal or informal probate. Idaho Code 1-2003 waives its $26 add-on "for filing a proceeding under the summary administration procedure for small estates, part 12, chapter 3, title 15." The schedule does not say which filing the $130 row attaches to or whether it covers a 15-3-1205 petition, so confirm the amount with the clerk before you file.

The Third Route: When the Spouse Takes Everything

Idaho Code 15-3-1205 is for an estate where a surviving spouse is the sole devisee under the will, or the sole heir. It has no dollar cap. Here is how it runs.

  1. The spouse, or anyone claiming title through the spouse, files a verified petition setting out the marriage and the death. If there is a will, the original goes with the petition.
  2. Notice of hearing goes out under Idaho Code 15-1-401.
  3. At the hearing, if the marriage and sole entitlement are shown, the court enters a decree that "shall thereafter have the same effect as a formal decree approving or determining distribution."

Nobody has to appear in person. On a proper motion the petitioner can appear by telephone, or file affidavits in advance certifying that notice went out and no objection arrived.

The trade-off is in subsection (c). A spouse who proceeds this way "shall assume and be liable for any and all indebtedness that might be a claim against the estate of the decedent and there will be no administration of the estate." That is a personal liability for the decedent's debts. Weigh it against the estate's bills before you file.

Who counts as sole heir depends on the property. Under Idaho Code 15-2-102, the decedent's half of community property passes to the spouse, but the spouse takes all of the separate property only if no issue and no parent survive. A spouse who shares separate property with children or a parent is not the sole heir. More on that in surviving-spouse summary administration.

When Full Probate Is the Better Route

The shortcuts do not fit every estate. Consider full Idaho probate when:

  • The probate estate, net of liens, is over $100,000 and neither court shortcut fits.
  • The estate holds land and no surviving spouse takes everything.
  • Creditors are likely to press claims. The published notice under 15-3-801 starts a four-month clock that bars late claims. The affidavit and the spouse petition never start that clock, and summary administration distributes without notice to creditors.
  • Heirs disagree, a will is disputed, or no one can say for sure who is entitled.
  • More than three years have passed since the death, which limits the probate options under 15-3-108 but leaves the affidavit and the spouse petition open.

Opening an informal or formal probate costs $166.00 under the same Appendix A schedule.

Common Questions

What is the small estate limit in Idaho?

$100,000. Idaho Code 15-3-1201(a)(1) requires the affidavit to state that the fair market value of the entire estate of the decedent which is subject to probate, wherever located, less liens and encumbrances, does not exceed one hundred thousand dollars. That is a net measure of the whole probate estate, land included. The figure has stood since 2006 and the statute does not index it for inflation.

Can you use an Idaho small estate affidavit if the estate owns a house?

The house does not disqualify the estate, but the affidavit cannot transfer it. Idaho Code 15-3-1201 counts real property subject to probate, less what is owed against it, toward the $100,000. The affidavit then reaches only debts owed to the decedent, tangible personal property, and instruments such as stock certificates. Idaho has no separate affidavit for land, so a house in the probate estate needs another route even when the total is under $100,000.

How long do you have to wait to use an Idaho small estate affidavit?

Thirty days from the death. Idaho Code 15-3-1201(a)(2) makes the 30 days one of the four statements the affidavit has to carry. The route closes once anyone applies or petitions to be appointed personal representative, or files for summary administration, in Idaho or in any other jurisdiction. The three-year limit in Idaho Code 15-3-108 does not apply to this affidavit.

Do you file an Idaho small estate affidavit with the court?

No. Idaho Code 15-3-1201 directs the person holding the property to pay or deliver it when the successor presents the affidavit. Nothing in the section sends the affidavit to a clerk. The statewide court self-help forms list carries no decedent small estate affidavit, so the successor drafts one that makes the four statements, or uses the form the bank or other holder supplies.

How do you transfer a car title after a death in Idaho without probate?

Two ways, both through the Idaho Transportation Department. ITD 3413, the Small Estate Affidavit, restates the $100,000 test from Idaho Code 15-3-1201. ITD 3414, the Affidavit of Inheritance, follows Idaho Code 49-514: a surviving spouse, child, issue of a deceased child, parent, brother or sister can retitle the vehicle if the decedent died without a will, has no creditors, and left no other property that needs probate. The second route has no dollar figure.

What is summary administration under Idaho Code 15-3-1203?

It is a way to finish a probate that has already started, and it has no dollar figure. If the inventory and appraisal show that the entire estate, less liens and encumbrances, is worth no more than the homestead allowance, exempt property, costs of administration, reasonable funeral expenses, and last-illness medical and hospital bills, the personal representative can distribute without notice to creditors and close by a verified statement under 15-3-1204. The two fixed pieces are the $50,000 homestead allowance and $10,000 of exempt property. Idaho has no family allowance.

What if the surviving spouse inherits everything in Idaho?

Idaho Code 15-3-1205 lets the spouse file a verified petition when the spouse is the sole devisee or heir. After notice and a hearing, the court enters a decree with the same effect as a formal decree of distribution. There is no dollar cap. The trade is that the spouse assumes and becomes liable for every debt that could be a claim against the estate, and the estate gets no administration.

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Sources:

It is not legal advice.

Information current as of September 24, 2026

Settled Estate is not a law firm, and this content is for informational purposes only and does not constitute legal advice. Probate laws and procedures in Idaho can change. Consult with a qualified attorney for advice specific to your situation. Full disclaimer.

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