Idaho
Idaho Probate and Intestate Succession: What Happens Without a Will (2026)

Idaho's Magistrate Division of the District Court handles probate in each county, and Idaho is one of only nine states that pairs a Uniform Probate Code framework with true community property, a combination that changes how a surviving spouse inherits.
Information last verified on 2026-07-16. This article has not yet been reviewed by a licensed lawyer.
How Probate Works in Idaho
Idaho probate runs through the Magistrate Division of the District Court in the county where the decedent lived, under Idaho Code Title 15, which the legislature adopted as Idaho's version of the Uniform Probate Code. Most uncontested estates use informal probate: an application filed under Idaho Code §15-3-301 goes to a court officer called a registrar, a magistrate acting in that capacity under Idaho Code §15-1-307, who reviews the application without a hearing and, if it is facially valid, issues a Statement of Informal Probate and letters authorizing the personal representative to act. Practitioner sources commonly report appointment within about 5 to 7 business days once a complete application is filed.
Formal probate is a judicial proceeding instead, used when a will is contested, an heir disputes who should serve as personal representative, or a party specifically asks the court to supervise administration. Formal cases can be further split into supervised and unsupervised administration, consistent with the broader Uniform Probate Code structure.
Once a personal representative is appointed, Idaho law requires notice to creditors. Under Idaho Code §15-3-801, the personal representative publishes notice once a week for three successive weeks in a newspaper of general circulation in the county, and creditors then have 4 months from the date of first publication to present a claim or lose it permanently. Known creditors can instead receive direct written notice, with their deadline set at the later of 4 months after publication or 60 days after the notice was mailed. In an informally administered estate, the personal representative cannot file the sworn statement that closes the estate any earlier than 6 months after the date of appointment, under Idaho Code §15-3-1003; if no further proceedings are pending a year after that closing statement is filed, the personal representative's appointment terminates on its own.
Intestate Succession in Idaho: Who Inherits Without a Will
When an Idaho resident dies without a valid will, Idaho Code §15-2-102 decides who inherits, and the answer depends first on what kind of property is involved. Idaho is one of only nine community property states, so property either spouse acquires during the marriage, with exceptions like gifts and inheritances kept separate, is already jointly owned. On the first spouse's death, the decedent's one-half interest in that community property passes entirely to the surviving spouse under §15-2-102, meaning the survivor ends up owning all of the couple's community property outright, whether or not the couple had children.

Separate property, meaning anything owned before the marriage or acquired individually by gift or inheritance, follows a different, older formula. If the decedent left no surviving issue (children or their descendants) and no surviving parent, the spouse inherits the entire separate-property estate. If the decedent left no surviving issue but a parent survives, the spouse takes one-half of the separate property and the surviving parent or parents take the other half. If the decedent left surviving issue, the spouse takes one-half of the separate property and the children split the remaining half equally among themselves.
Watch out: Idaho's separate-property formula does not distinguish between children the surviving spouse and decedent had together and children the decedent had from a different relationship. Many other Uniform Probate Code states use a modern, dollar-bracket formula that gives a surviving spouse more when all the children are shared with that spouse. Idaho Code §15-2-102 retains an older, pre-1990 Uniform Probate Code version that applies the same flat one-half share to separate property whenever any issue survive, regardless of whose children they are.
If no spouse survives, or as to any portion of the estate that does not pass to a spouse, Idaho Code §15-2-103 sets the remaining order: first to the decedent's issue, in equal shares if they are all the same degree of relationship or by representation if not; if none, to the decedent's surviving parent or parents in equal shares; if none, to the issue of the decedent's parents (siblings and their descendants) by representation; and if none, to the decedent's grandparents and their issue, split half to the paternal side and half to the maternal side, or entirely to one side if the other has no surviving relatives. Idaho Code §15-2-109 specifically excludes stepchildren and foster children from the statutory definition of "child" for inheritance purposes unless they were legally adopted by the decedent.
One way to make sure your property goes to the people you actually choose, rather than following Idaho's intestate succession order, is to have a valid will in place. recordinglaw.com's free Idaho Last Will and Testament Generator can help you create one, with no account required.
Small Estate and Simplified Probate in Idaho
Idaho lets heirs skip formal probate entirely for a genuinely small estate. Under Idaho Code §15-3-1201, an estate qualifies if the fair market value of everything subject to probate, wherever located, less liens and encumbrances, does not exceed $100,000. The mechanism is a sworn affidavit rather than a court petition: an heir presents the affidavit directly to whoever holds the asset, such as a bank, to collect tangible personal property or an instrument evidencing a debt, obligation, stock, or other chose in action. Real property cannot be transferred with this affidavit; only personal property qualifies. At least 30 days must have passed since the decedent's death before the affidavit can be used, and it is only available if no one has petitioned for appointment of a personal representative or for summary administration.
Idaho also imposes no state estate tax, inheritance tax, or gift tax, so beneficiaries owe no Idaho tax on what they inherit regardless of estate size. Only the federal estate tax could apply, and as of 2026 that tax reaches only estates above $15,000,000 per individual, a threshold that affects a very small share of estates nationally.
Do You Need a Probate Attorney?
Most straightforward Idaho estates, especially ones that qualify for the small estate affidavit or move through informal probate without objection, do not require a lawyer to navigate. A probate attorney becomes genuinely useful when a will is contested, when the estate includes a business or significant real estate, when the family situation is blended in a way that raises questions about who counts as a legal heir, or when the community-property and separate-property distinction is unclear for a specific asset. For how probate works in other states, see Probate by State.

Disclaimer
This article provides general information about probate and intestate succession in Idaho as of the verification date above. It is not legal advice and does not create an attorney-client relationship. It is not a substitute for advice from a probate attorney licensed in Idaho, particularly for a contested estate, a business interest, a blended family, or a question about whether a specific asset is community or separate property. Figures, thresholds, and statutes cited reflect their in-force version as of the verification date; confirm current details directly against the Idaho Code before relying on any figure here.

Last updated: 2026-07-16. Figures and statutes cited reflect their in-force version as of 2026-07-16.
Frequently Asked Questions
Does Idaho have an inheritance tax?
No. Idaho has no state inheritance tax, no state estate tax, and no gift tax. Only the federal estate tax could ever apply, and in 2026 that reaches only estates above $15,000,000 per person.
What is the Idaho small estate affidavit threshold?
$100,000 or less in personal property fair market value, under Idaho Code §15-3-1201. The affidavit is usable 30 days after death and covers personal property only, not real estate.
Who inherits if you die without a will in Idaho?
It depends on the type of property. Under Idaho Code §15-2-102, a surviving spouse takes all of the decedent's community property. For separate property, the spouse takes it all if there is no surviving issue or parent, half if a parent but no issue survives, or half if issue survive, with children splitting the remainder.
Is Idaho a community property state?
Yes. Idaho is one of nine community property states, meaning property acquired by either spouse during the marriage is generally jointly owned, which changes how intestate succession works compared to common-law states.
How long does probate take in Idaho?
Informal probate appointment can happen in about 5 to 7 business days for an uncontested estate. The creditor claims window runs at least 4 months, and an informally administered estate cannot close before 6 months after appointment under Idaho Code §15-3-1003.
What court handles probate in Idaho?
The Magistrate Division of the District Court in each county, under Idaho Code Title 15. Informal proceedings are handled by a registrar, a magistrate acting in that capacity.
Do stepchildren inherit under Idaho intestate succession?
No, not unless they were legally adopted by the decedent. Idaho Code §15-2-109 excludes stepchildren and foster children from the statutory definition of "child" for inheritance purposes.
Sources and References
- Idaho Code §15-3-1201, Small estates - collection of personal property by affidavit(legislature.idaho.gov).gov
- Idaho Code §15-2-102, Share of the spouse(legislature.idaho.gov).gov
- Idaho Code §15-2-103, Share of heirs other than surviving spouse(legislature.idaho.gov).gov
- Idaho Code §15-3-801, Notice to creditors(legislature.idaho.gov).gov
- Idaho Code §15-3-1003, Closing estates by sworn statement of personal representative(legislature.idaho.gov).gov
- Idaho State Bar, Probate and Estate Administration Forms(isb.idaho.gov)
- Idaho Courts, About the Courts (Magistrate Division jurisdiction)(isc.idaho.gov).gov
- IRS, "What's New - Estate and Gift Tax" (2026 basic exclusion amount)(irs.gov).gov