Idaho Small Estate Affidavit

The collection affidavit (§ 15-3-1201)

Thirty days after death, a person indebted to the decedent, or holding tangible personal property or an instrument evidencing a debt, obligation, stock, or chose in action, shall pay or deliver to a person or entity claiming to be the successor, on presentation of an affidavit made by or on behalf of the successor stating:

1. The fair market value of the entire estate subject to probate, wherever located, less liens and encumbrances, does not exceed $100,000;
2. Thirty days have elapsed since death;
3. No application or petition for 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, including entitlement as a trustee under a will.

A transfer agent of any security shall change registered ownership on presentation of an affidavit as above. The section states no notarization, court filing, bond, death certificate, property schedule, successors list, successor definition, form, or fee — statute silence is stated as silence, and form additions (successors lists, notary blocks, death-certificate copies, debt schedules) are not carried as statute requirements.

The department-as-successor subsection (§ 15-3-1201(c))

For recovery of medical assistance, the Department of Health and Welfare is deemed a successor, provided that (1) before presenting the affidavit it gives notice by regular mail to any known heir, successor, or creditor and certifies the notice in writing to the holder, and (2) within sixty days of mailing, priority-expense claimants under § 15-3-805(a)(1)–(4) may demand reimbursement with documentation; the department pays claims it determines would be allowed in probate up to the amount received, notifies each claimant of the disposition, and Title 67, Chapter 52 applies to its determinations. Whether a department affidavit must also state the (a)(1)–(4) matters is not stated in subsection (c) — an interpretive question, never asserted as an exemption either way.

Effect (§ 15-3-1202)

A holder that pays or delivers is discharged and released as if dealing with a personal representative, with no duty to see to the application of the payment or to inquire into the truth of the affidavit. Refusal is recoverable and compellable on proof of right only — no damages multiple and no fee-shifting are stated, and the treble remedies of other states' statutes never transfer into Idaho. A recipient is answerable and accountable to any later personal representative or person with a superior right.

Summary administration (§§ 15-3-1203–1204): no flat figure, no family allowance

If an inventory and appraisal show the entire estate, less liens and encumbrances, does not exceed the homestead allowance plus exempt property plus costs and expenses of administration plus reasonable funeral expenses plus reasonable and necessary medical and hospital expenses of the last illness, the personal representative without notice to creditors may immediately disburse and distribute and file a closing statement under § 1204. There is no flat dollar cap and no computed total — the funeral, medical, and administration components are uncapped. Current §§ 1203–1204 contain no family allowance: SB 1246 (2014, chapter 134, effective July 1, 2014) removed it from §§ 15-3-101, 15-3-1006, 15-3-1203, and 15-3-1204, and summaries still carrying it state superseded law. The closing statement (§ 1204) is verified, states the test is met to the best of the representative's knowledge, full administration by disbursement and distribution, and copies to all distributees and known unpaid and unbarred creditors and claimants with a full written account to affected distributees; the appointment terminates if no proceeding is pending one year after filing.

The allowances themselves, primary-verified: homestead allowance $50,000 (§ 15-2-402 — a sum only, not ownership of any homestead; spouse, otherwise minor or disabled children split equally), and exempt property $10,000 maximum in excess of security interests in tangible personal property (§ 15-2-403 — spouse, otherwise children jointly). Section 15-2-406, governing application of the exempt-property allowance, was not opened, and no application rule is carried.

The surviving-spouse track (§ 15-3-1205)

Where the surviving spouse is the sole devisee or beneficiary (subsection (a)) or the sole heir or devisee (subsection (b)) — the wording differs between the subsections and is never harmonized — a verified petition with the original will if testate, hearing notice under § 15-1-401, and a decree with formal-decree effect are available, with telephone appearance or advance affidavits on proper motion. The price is stated in subsection (c) and must never be omitted: the electing spouse assumes and is liable for any and all indebtedness that might be a claim against the estate, and there will be no administration. No dollar cap and no waiting period are stated in § 1205, and the real-property scope of the decree was not opened.

For small-estate procedures in other states, see the Small Estate Affidavits by State directory. For the questions each state's procedure answers, see Small Estate Affidavit Questions.

Source

Sources: Idaho Code §§ 15-3-1201–1205, 15-2-402, 15-2-403 (Idaho State Legislature, full text read 2026-10-31); SB 1246 (2014, chapter 134) family-allowance removal as stated in the section histories. Facts verified 2026-10-31. Open flags: §§ 15-3-805, 15-1-201(5), 15-1-401, 15-2-406, and 49-514 were not opened — no definition, notice, application, or vehicle rule is carried from them; the 2006 chapters 160 and 179 amendment history for § 1201 was not opened — no pre-2006 figure or amendment attribution is stated; current court form CAO Pb 01 and Transportation Department form ITD 3413 were not opened — no form practice is carried; the real-property scope of § 1205 was not opened.

This page explains how the process works and what the official rules say. It is general information, not legal advice. For a dispute about your specific situation, talk to the Idaho court or a lawyer.