South Carolina Probate Inventory

South Carolina probate inventory work turns estate assets into a court record, a value file, and a later accounting trail. The inventory is not just a list of things. It helps the personal representative show what property was owned at death, what values support the estate file, what liens or encumbrances exist, and what still needs title review before distribution.

Use this South Carolina probate inventory guide with the South Carolina executor duties guide, South Carolina probate timeline, South Carolina probate forms guide, and South Carolina letters testamentary guide. County Probate Court packet rules still matter, so confirm local instructions with the South Carolina Probate Court guide.

The safest inventory starts before the form is due. Build a working asset list from statements, deeds, titles, tax records, beneficiary records, and court forms. Then use that file to prepare the official inventory and appraisement, respond to questions, and support later accounting.

South Carolina Probate Inventory at a Glance

South Carolina Code Section 62-3-704 says a personal representative files the inventory and appraisement required by Section 62-3-706 within 90 days after appointment. Section 62-3-706 says a personal representative who is not a special administrator or a successor who already inherited a completed inventory duty must prepare and file an inventory and appraisement of probate property owned by the decedent at death.

The inventory must list probate property with reasonable detail, show fair market value as of the date of death, and show the type and amount of any encumbrance tied to each listed item. The court may extend the time if the personal representative applies.

The South Carolina Judicial Branch forms search lists several inventory forms:

• 350ES SF, Inventory and Appraisement short form
• 350ES LF, Inventory and Appraisement long form
• 350ES SF continuation sheet
• 350ES SQA, Subsequent Administration Inventory
• 352ES, Motion for Extension
• 125ES, Proof of Delivery for Non-Probate Property Inventory

Do not wait until the 90th day. Banks may need letters before releasing statements. Real estate may need deed and lien review. Vehicles may need title and loan records. Personal property may need photos, sale records, or appraisals.

What the Inventory Covers

The South Carolina probate inventory focuses on probate property owned by the decedent at death. Probate property usually means property that passes through the estate under the will or intestacy instead of passing directly by beneficiary designation, survivorship, trust ownership, or another title rule.

Start with a working table before filling out a court form:

This table is the workpaper. The filed inventory should follow the county packet and the form instructions, but the workpaper can hold more notes, copies, and follow-up tasks.

Keep private account numbers out of shared spreadsheets and emails. Use company name, account type, last four digits if needed, and document location. Keep full statements in a secure estate file.

Date-of-Death Values

Section 62-3-706 uses fair market value as of the date of death. That means the estate should keep source records for each value, not only a number typed into a form.

Common value records include:

• bank or credit union statement near the date of death
• brokerage statement for the date of death or closest available date
• vehicle value support, title record, lien payoff, or sale record
• deed, tax bill, appraisal, broker opinion, or sale record for real estate
• insurance schedule, appraisal, dealer estimate, or sale record for jewelry, collections, tools, firearms, art, or equipment
• business ownership records and adviser notes
• refunds, wages, checks, or claims payable to the estate
• mortgage, vehicle loan, line of credit, or secured debt payoff statements

The right value record depends on the asset. A bank account may need a statement. A closely held business may need professional help. A house may need a value method that fits the estate facts, title company questions, tax review, and county packet.

Write down the source for each value. If a later value differs from the first number, keep both records and explain the reason. The South Carolina probate inventory should show what the personal representative knew when the form was signed.

Appraisers and Hard-to-Value Assets

Section 62-3-707 says the personal representative may obtain a qualified and disinterested appraiser to help determine fair market value as of the date of death. Different appraisers may be used for different asset types. If an appraiser is used, the appraiser's name and address must be shown on the inventory and appraisement or by supplemental inventory and appraisement with the item appraised.

You may not need an appraisal for every item. Ordinary bank accounts, public securities, and routine household goods may have clear source records. An appraisal or adviser file may make sense when the estate has:

• real estate with disputed value
• a business interest
• farm, timber, mineral, or rental property
• art, jewelry, collections, firearms, or equipment with meaningful value
• a sale near the date of death
• family disagreement about value
• tax or creditor questions tied to value

Ask the county Probate Court how it wants appraiser information shown before filing. If a tax professional or title company uses a different value method, keep that explanation in the tax or title folder.

Probate and Nonprobate Property

Inventory work becomes harder when title is unclear. Section 62-3-706 has a separate nonprobate-property list rule. Within 90 days of a demand by an interested person for an inventory of nonprobate property, the personal representative prepares a list of property owned by the decedent at death that is not probate property, so far as known to the personal representative. The representative mails the list to each interested person who requested it and files proof of mailing with the Probate Court. The court may extend that timing too.

Do not delete nonprobate assets from the working file too early. A nonprobate account may still matter for family questions, tax review, title transfers, creditor analysis, or proof that it should not appear in the probate-property total. Use the South Carolina estate transfers tracker to label each asset before values are finalized, then open South Carolina beneficiary designations when POD, TOD, retirement, insurance, or titled-property beneficiary records need their own review. Open Transfer assets after death in South Carolina when POD accounts, trust assets, vehicles, real estate, and beneficiary assets need separate paths.

For each asset, ask:

1. Was the decedent the sole owner?
2. Was there a joint owner?
3. Did the title include survivorship language?
4. Was there a beneficiary designation?
5. Was the asset held by a trust?
6. Was the asset payable to the estate?
7. Does a creditor, lien, tax issue, or family protection make the asset relevant?

The South Carolina probate inventory should separate court-filed probate property from a working nonprobate list. Keep both in the estate folder.

Real Estate on the Inventory

Real estate needs careful sorting. South Carolina Code Section 62-3-101 says real property passes at death to devisees under the will or to heirs if there is no testamentary disposition, subject to administration purposes, creditor rights, family protections, and personal representative powers. Section 62-3-709 also says the personal representative may need possession or control of property for administration. Section 62-3-711 limits sale of estate real property unless the will authorizes it or a statutory court process applies.

Start with:

• deed and vesting language
• county parcel record and tax bill
• mortgage or home equity payoff
• homeowner insurance record
• will language about real estate or sale authority
• lease, sale contract, repair invoice, or closing statement if relevant
• appraisal, broker opinion, tax assessment, or sale support

Do not assume a house belongs on the probate inventory only because family members expect it to pass through probate. The deed, will, debt picture, creditor questions, and court process can all matter.

If property will be sold, keep the listing agreement, settlement statement, repair receipts, tax proration records, mortgage payoff, and title company emails. If property will be distributed, keep deed drafts, county recording notes, tax records, and beneficiary receipts. Use South Carolina real estate after death when deed records, Form 400ES, recording, assessor, or title checks need a separate file. Use Selling inherited property in South Carolina when the inventory record has to support listing, buyer, closing, basis, or sale-proceeds questions.

Vehicles and Titled Personal Property

Vehicles belong in the working asset file even when title transfer may follow a separate SCDMV path. The SCDMV inherited-vehicle page explains transfer-on-death title rules for vehicles, mobile homes, and titled personal property. It also says if no named TOD beneficiary survives the owner, the titled personal property belongs to the owner's estate.

For each vehicle, keep:

• certificate of title
• registration
• lienholder or payoff letter
• insurance record
• odometer and condition note
• value support near the date of death
• sale or transfer record
• death certificate and letters if requested
• SCDMV form notes

Use the South Carolina vehicle transfer guide for title-specific steps. Keep the SCDMV page and the county Probate Court packet open when a vehicle has title, lien, TOD, PR, or small-estate questions.

Small Estate and Summary Administration Links

The inventory can affect whether a smaller estate path fits. Section 62-3-1201 uses a $45,000 probate-estate threshold after liens and encumbrances for collection of personal property by affidavit. Section 62-3-1203 uses inventory and appraisal values for summary administration and also has a sole-devisee or sole-heir summary path.

This does not mean every smaller estate avoids court work. The small-estate affidavit focuses on qualifying personal property and has a 30-day wait, a no-pending-or-granted-appointment condition, Probate Judge approval, and filing requirements. Summary administration can still require appointment, inventory, creditor notice, fees, distribution, and a closing statement.

Use the South Carolina summary administration guide when inventory values, creditor notice, Form 421ES, and closing-statement records are the main question.

Use inventory values as a checkpoint, not a shortcut. If a family wants the small-estate or summary path, the asset list must still separate probate and nonprobate property, liens, encumbrances, death certificates, court forms, creditor context, and asset-holder requirements.

How Inventory Connects to Accounting and Distribution

The South Carolina probate inventory is the start of the estate ledger. Section 62-3-704 later points the personal representative toward accounting, proposal for distribution, settlement, proof records, and proof of creditor publication. Section 62-3-1001 describes accounting, distribution proposal, settlement application, and notice records for later court review unless the law and waivers remove those filings for the estate path.

Each inventory item should have a later status:

• still held by the estate
• sold and deposited
• transferred with receipt
• used to pay a claim or expense
• corrected by supplemental inventory
• listed as nonprobate with support retained
• unresolved and held for court or adviser review

If the estate cannot explain what happened to an inventory item, accounting and closing can become harder. Keep every sale record, receipt, release, distribution worksheet, and payment proof with the matching asset.

Use the South Carolina estate accounting and distribution guide for the deeper closing workflow, including accounting records, distribution proposals, receipts, tax checks, and settlement filings.

Inventory Checklist

Next steps:

1. Build a working asset list from mail, statements, deeds, titles, tax bills, and family records.
2. Mark each asset as probate, nonprobate, unclear, or court question.
3. Gather date-of-death value support for each asset.
4. Record liens, mortgages, loans, and other encumbrances beside the asset.
5. Calendar the 90-day inventory deadline after appointment.
6. Ask for an extension before the deadline if the court permits and the estate needs more time.
7. Decide whether any asset needs a qualified and disinterested appraiser.
8. Keep nonprobate property notes in the file, especially if an interested person demands a list.
9. Update the inventory if a new asset appears or a value or description was wrong.
10. Tie every listed item to a later sale, transfer, receipt, account entry, or closing note.

The inventory is a record of what exists, what value support exists, what may not pass through probate, and what the representative must explain before closing.

Common Questions

When is the South Carolina probate inventory due?

After appointment, Section 62-3-704 says the personal representative files the inventory and appraisement required by Section 62-3-706 within 90 days unless the court extends time.

What form is used for South Carolina inventory and appraisement?

The South Carolina Judicial Branch forms search lists 350ES inventory and appraisement forms, including short-form, long-form, continuation, and later-administration versions. County Probate Court packet rules decide which version and attachments fit.

Does the inventory include nonprobate property?

The filed inventory under Section 62-3-706 focuses on probate property. The same section has a separate demand process for a nonprobate-property list. Keep nonprobate assets in the working file so title, tax, family, and creditor questions can be answered.

Do I need an appraiser for every asset?

No. Section 62-3-707 says the personal representative may use a qualified and disinterested appraiser to help determine fair market value as of the date of death. Use source records for routine values and consider professional help when value is disputed, specialized, or tax-sensitive.

What happens if an asset appears after filing?

Section 62-3-708 calls for a supplemental, amended, or corrected inventory or appraisement when omitted property becomes known or when the representative learns that a value or description in the original inventory was erroneous or misleading.

Source Notes

• Title: South Carolina Probate Code Article 3. Publisher: South Carolina Legislature. Publication Date: Current official code page, accessed 2026-06-04. URL: https://www.scstatehouse.gov/code/t62c003.php
• Title: Probate Court Forms. Publisher: South Carolina Judicial Branch. Publication Date: Current court forms page, accessed 2026-06-04. URL: https://www.sccourts.org/court-forms/?courtType=PC
• Title: Fiduciary. Publisher: South Carolina Department of Revenue. Publication Date: Current agency page, accessed 2026-06-04. URL: https://dor.sc.gov/business-income-taxes/fiduciary
• Title: Estate Tax. Publisher: Internal Revenue Service. Publication Date: Current agency page, accessed 2026-06-04. URL: https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax
• Title: Instructions for Form 706. Publisher: Internal Revenue Service. Publication Date: Current agency page, accessed 2026-06-04. URL: https://www.irs.gov/instructions/i706
• Title: Inheriting a Vehicle. Publisher: South Carolina Department of Motor Vehicles. Publication Date: Current agency page, accessed 2026-06-04. URL: https://dmv.sc.gov/vehicle-owners/titles/inheriting-a-vehicle