Under Wisconsin Statutes — Section 867.03, a person indebted to or having custody of the decedent’s property must pay the indebtedness or deliver the property to an heir or guardian of the decedent or trustee of a revocable trust created by the decedent under the following conditions:

1. a. 

   The value of the decedent’s estate does not exceed $50,000;

2. b. 

   The heir, guardian, or trustee presents a proper affidavit in duplicate; and

3. c. 

   If applicable, the heir, guardian, or trustee provides proof of prior mailed notice to the Wisconsin Department of Health Services.

Under Wisconsin law, the term “heir” includes the decedent’s spouse or domestic partner, issue (i.e., lineal descendants), parents, siblings and the issue of any deceased siblings, and grandparents and their issue.

The affidavit must state the following:

1. a. 

   A description of and the value of the property to be transferred;

2. b. 

   The total value of the decedent’s property subject to administration in Wisconsin at the date of the decedent’s death; and

3. c. 

   Whether the decedent or the decedent’s spouse ever received benefits under a long-term care program, as defined in Wis. Stat. Section 49.496(1)(bk), medical assistance under Wis. Stat. Ch. 49, subch. IV, long-term community support services funded under Wis. Stat. Section 46.27(7) or aid under Wis. Stat. Section 49.68 (kidney disease), Section 49.683 (cystic fibrosis), or Section 49.685 (hemophilia).

If the decedent or the decedent’s spouse received such assistance, the person filing the affidavit must attach to the affidavit proof of mail delivery of notice to the Wisconsin Department of Health Services of his or her intent to transfer the decedent’s property by affidavit, with a delivery date of at least 10 days before the date on which the person files the affidavit.

Payment of an underpayment pursuant to an affidavit releases us to the same extent as if we made payment to the decedent’s personal representative. For release of liability of transferor, see Wis. Stat. Section 867.03(2).