TN 12 (03-14)
GN 02315.050 Idaho Small Estates
A. Policy for Idaho court summary administration procedure
Idaho Code Ann. § 15-3-1203 provides a summary administrative procedure for small estates (where it appears from the inventory and appraisal that the value of the entire estate, less liens and encumbrances, does not exceed homestead allowance, exempt property, family allowance, costs and expenses of administration, reasonable funeral expenses, and reasonable and necessary medical and hospital expenses of the decedent’s last illness). Request adequate evidence if a person claims to be the personal representative. For a discussion of adequate documentation for legal representatives, see GN 02301.035. The personal representative, without giving notice to creditors, ordinarily may immediately disburse and distribute the estate and file a closing statement. Idaho Code Ann. §§ 15-3-1203, 15-3-1204. The appointment of the personal representative terminates if no proceeding is pending in court one year after the closing statement is filed. Idaho Code Ann. § 15-3-1204(b).
B. Policy Idaho court summary administration if surviving spouse is sole beneficiary
Idaho Code Ann. § 15-3-1205 provides for a summary administration of estates in which a surviving spouse is the sole beneficiary. The spouse may file with the court a verified petition setting out the marriage and death of a person leaving the surviving spouse as the sole heir. If there is a will, the original must accompany the petition. Idaho Code Ann. § 15-3-1205(a). The court may issue a decree that has the same effect as a formal decree approving or determining distribution. Idaho Code Ann. § 15-3-1205(b). The spouse assumes all indebtedness of the decedent’s estate, and there is no administration of the estate. Idaho Code Ann. § 15-3-1205(c).
C. Policy for Idaho affidavit procedure (“Collection of personal property by affidavit”)
Any person indebted to the decedent is required to make payment of the amount to a person or entity claiming to be a successor of a small estate upon presentation of an affidavit stating that:
the fair market value of the entire estate, wherever located, less liens and encumbrances, does not exceed $100,000;
30 days have elapsed since the death of the decedent;
no application or petition for the appointment of a personal representative or for summary administration is pending or has been granted in any jurisdiction; and
the claiming successor is entitled to payment or delivery of the property.
Idaho Code Ann. §15-3-1201. For the recovery of medical assistance, the Idaho Department of Health and Welfare may be deemed a successor to the estate, and must give notice to successors and creditors of the estate prior to presenting an affidavit. Idaho Code Ann. §15-3-1201(c).
D. Policy for Idaho good acquittance
Any person paying debts under the above affidavit procedure is discharged to the same extent as if dealing with the personal representative. SSA is not required to inquire into the truth of any statement in the affidavit or seek evidence of how the successor applied the money received. Idaho Code Ann. § 15-3-1202.