How to Fill Out the Nevada Inventory, Appraisal and Record of Value (Form CC25) + FAQs

The Nevada Inventory, Appraisal and Record of Value is the court form that the personal representative of an estate must file to list and value every probate asset the deceased owned, and Nevada law requires it within 120 days after the court issues letters of administration. It is the official “snapshot” of what the estate holds, and the court, the heirs, and the creditors all rely on it.

This form matters because it sets the value the court uses, tells heirs what they may inherit, and creates a record the personal representative is sworn to under oath. Filing it late, leaving assets out, or guessing at values can stall the case, expose you to personal liability, and in some cases cost you the right to serve. Under NRS 144.080, a personal representative who fails to file the inventory can have their letters revoked and be held liable on their bond, so this is not a form to put off.

In this guide you will learn:

• 📋 What every box and line on the Clark County form (Form CC25) is asking and how to answer it
• 🏠 How to handle Nevada community property, separate property, and assets that skip probate
• 🧾 When you must hire an appraiser and when you can value assets yourself
• ⏱️ The exact deadlines, filing channels, fees, and proof you must keep
• ⚠️ The mistakes that get inventories rejected and how to avoid each one

What the Form Is and Who Must File It

The Inventory, Appraisal and Record of Value is a two-page court pleading filed in the probate case for a deceased person’s estate. In Clark County (Las Vegas), the Eighth Judicial District Court uses a form labeled CC25 in the lower left corner, and the title printed across it reads INVENTORY, APPRAISAL AND RECORD OF VALUE. The statewide Self-Help Center and Washoe County (Reno) offer their own versions, but all of them serve the same legal purpose and follow the same statute.

The person who must file it is the personal representative. This is the executor named in the will, or the administrator the court appoints when there is no will. You only have the power to sign this form after the court issues you “letters” (Letters Testamentary or Letters of Administration), which is the document proving you are in charge.

The law behind the form is NRS Chapter 144, and the central rule is NRS 144.010. That statute says every personal representative must prepare and file a true inventory and appraisement or record of value of all the assets within 120 days of getting letters. The rule exists so the court and the heirs are not left guessing about what is in the estate, and so creditors and the probate fee can be measured against a real number.

Not every estate needs a full-blown filing, though. The requirement can be waived by the unanimous written consent of all interested persons under NRS 144.010(1), and very small estates that use a small estate affidavit or affidavit of entitlement skip the formal probate inventory entirely. For most general and summary administration cases, however, this form is mandatory, and you should treat it as one of the first big tasks after your appointment.

Before You Start: Documents and Information You Need

Filling out the inventory goes faster when you gather your records first, because the form forces you to list assets, encumbrances, and values all at once. The personal representative is signing under oath, so every number should trace back to a document, not a memory. Pulling these items together before you open the form is the single best way to avoid a second, corrected filing later.

Here is the pre-filing checklist. Gather each item before you write a word on the form.

• Your Letters Testamentary or Letters of Administration. This proves you have authority to sign; without it, the clerk will not accept the inventory.
• The death certificate. Asset values are measured as of the date of death, so you need the exact date in front of you.
• The court case number (it begins with the letter P in Clark County). A wrong or missing case number can route your filing to the wrong file.
• Recent bank and credit union statements dated near the date of death. These set the cash value of each account and prove the balance.
• Real property records, including the deed, the most recent property tax bill, and any mortgage statement. You need the legal description and the loan balance.
• Vehicle titles and registrations for every car, truck, boat, or trailer titled to the deceased. The title shows whether it was solely owned.
• Brokerage and retirement statements, plus a note on whether any account names a beneficiary. Accounts with named beneficiaries usually skip probate.
• Appraisals or value proof for jewelry, art, collectibles, and business interests. The form states you must attach proof of value of all assets, so missing proof means an incomplete filing.

If any item is missing, the cost is real. A missing title can force you to leave a vehicle off and file a supplemental inventory later. A missing date-of-death balance can lead you to report the wrong value, which the court or an heir can challenge.

Where to Get the Form and How to Access It

The official Clark County version is available as a free fillable PDF on the Eighth Judicial District Court’s website, where it is published as the blank Inventory, Appraisal and Record of Value form. Always start with the official source so you have the current layout, including the CC25 label and the community/separate property notes printed at the bottom of page one.

If your case is in another county, use the version that matches your court. Washoe County (Reno) posts its own probate inventory PDF, and the statewide Nevada courts forms page links to fillable packets that work in smaller counties. Filing the wrong county’s form can lead to rejection because each court formats its pleadings to its own rules.

You can complete the PDF on a computer or print it and fill it by hand in black ink. Typing is safer because probate values and legal descriptions are long, and handwriting errors are a common reason inventories get questioned. Save a clean copy before you sign, because once you e-file the signed version it becomes part of the public court record.

A free option for self-represented filers is the Civil Law Self-Help Center in Las Vegas, which offers the fillable form and plain-language guides. Using these free resources is smart because the form itself does not change based on whether a lawyer prepares it, and the Self-Help Center staff can confirm you are using the right document.

Step-by-Step: How to Fill Out the Inventory, Appraisal and Record of Value Line by Line

The form is short on boxes but heavy on judgment. Page one holds the caption and the four asset groups (A through D), and page two holds the rest of the personal property lines, the community/separate property note, and the sworn Oath of Personal Representative. Work top to bottom, and remember the four value columns to the right of every asset: Gross Asset Value, Amount of Encumbrance, Estate’s Interest, and Net Value of Estate’s Interest.

The Caption Block (Names, Court, Case Number, Department)

The top-left blank lines ask for the name, address, and phone number of the person filing, and the body asks for the court, the decedent’s name, the case number, and the department. In plain English, this is the “who and where” of the filing.

To answer it, type your name and mailing address on the four stacked lines at the top left, then confirm the court reads DISTRICT COURT, CLARK COUNTY, NEVADA. Fill the decedent’s full legal name in the blank after In the Matter of the Estate of, enter the case number after Case No. P, and leave the department as PC-1 unless your case is assigned elsewhere.

For example, Maria Lopez is the administrator for her late father. She writes Maria Lopez and her Henderson address in the top-left block, types Roberto Lopez as the decedent, and enters P-25-098765 as the case number.

A common nuance is the department line. Probate matters in Clark County are heard in the probate department, so PC-1 is usually correct, but if a judge’s minute order reassigned your case, use that department instead.

The most common mistake here is using a case number from a related matter, such as a trust or a guardianship, which sends the inventory into the wrong file and delays review. A misconception filers hold is that the caption is “just a header,” when in fact a wrong case number can make the clerk reject the document at intake.

Section A — Real Property (Lines 1–3)

This section asks you to list and describe every piece of real estate (land, a house, a condo) in which the deceased held any interest. In plain English, it is the “houses and land” part of the form.

To answer it, describe each property by its street address and legal description on lines 1, 2, and 3, then fill the four value columns: the Gross Asset Value (full date-of-death market value), the Amount of Encumbrance (the mortgage or lien balance), the Estate’s Interest (the percentage the estate owns), and the Net Value of Estate’s Interest (gross minus encumbrance, adjusted for the ownership share).

For example, Roberto Lopez owned a Las Vegas home worth $420,000 with a $160,000 mortgage that he owned by himself, so Maria writes the address, enters $420,000 as gross, $160,000 as encumbrance, 100% (S) as the interest, and $260,000 as the net value.

A key nuance is ownership type. If the deceased owned the home as joint tenants with right of survivorship, it usually passes outside probate and should not be listed as a full estate asset, while community property and tenancy-in-common shares are listed at the estate’s percentage.

The most common mistake is listing the full home value when the estate only owns half, which inflates the estate and can push it into a more complex administration. A misconception is that you can estimate the home’s value yourself; for real property an appraiser’s value or strong proof such as a comparative market analysis is expected, and the form says you must attach proof of value.

Section B — Personal Property: Cash and Deposits (Lines 4–6)

This part asks for cash, checking and savings accounts, and similar deposits, plus a sub-line for partnership interests. In plain English, it is the “money in the bank and ownership stakes” group.

To answer it, list each account by institution and the last few digits of the account number on lines 4 through 6, enter the date-of-death balance in the Gross Asset Value column, and describe any partnership or LLC interest where the form prompts Partnership interests etc. (Describe). Deposit accounts rarely have an encumbrance, so the net value usually equals the gross.

For example, James Carter, an administrator in Reno, lists Wells Fargo checking …4821 with a date-of-death balance of $8,450 on line 4 and the deceased’s 25% interest in Carter Family LLC on the partnership line.

A useful nuance is the redaction allowed by NRS 144.010(4): you may file a redacted inventory that hides full account numbers, Social Security numbers, and even values to protect the estate, as long as you provide the unredacted version to the court or an interested person on request.

The most common mistake is including a payable-on-death (POD) or jointly held account that passes directly to a survivor; those are not probate assets and should be left off. A misconception is that you must write the full account number, when in fact listing the last four digits is safer and acceptable under the redaction rule.

Section B — Notes, Bonds, Securities, and Collectibles (Lines 9–11)

These lines ask for stocks, bonds, mutual funds, promissory notes owed to the deceased, and collectible items. In plain English, this is the “investments and valuables” group.

To answer it, list each holding with a clear description on lines 9 through 11, such as the number of shares and the company, then enter the date-of-death market value in the Gross Asset Value column. For a promissory note, describe who owes the money and the unpaid balance.

For example, Aisha Bennett, serving as executor, lists 300 shares of Apple Inc. valued at the closing price on the date of death and a $15,000 note receivable from tenant J. Reed on the next line.

A nuance worth noting is that brokerage accounts with a transfer-on-death (TOD) registration pass outside probate and should not be listed, while a plain individual brokerage account is a probate asset and belongs here.

The most common mistake is using the current market value instead of the date-of-death value, which makes the inventory inaccurate because the law measures assets as of death. A misconception is that retirement accounts like a 401(k) always belong here; if they name a living beneficiary, they skip probate and stay off the form.

Section C — Vehicles (Lines 12–15)

This section asks you to describe every vehicle titled to the deceased, including cars, trucks, motorcycles, boats, and trailers. In plain English, it is the “things with a title and wheels or a hull” group.

To answer it, describe each vehicle by year, make, model, and the last digits of the VIN on lines 12 through 15, then enter the fair market value in the Gross Asset Value column and any loan balance in the Amount of Encumbrance column. A reliable value source is a Kelley Blue Book or NADA private-party figure as of the date of death.

For example, Maria Lopez lists her father’s 2019 Toyota Camry, VIN …4471, with a gross value of $18,000 and no encumbrance, so the net value is also $18,000.

A nuance is co-ownership: if the title reads “John Lopez OR Maria Lopez,” the “OR” usually means right of survivorship, so the car passes to Maria and is not a full estate asset.

The most common mistake is forgetting a vehicle that is paid off and rarely driven, which leaves the inventory incomplete and may require a supplemental filing. A misconception is that a financed car has no value to report; you list the full gross value and the loan separately so the net interest shows correctly.

Section D — Miscellaneous Personal Property (Lines 16–18)

This final asset group asks for household furnishings, jewelry, art, tools, firearms, and any other personal property not already listed. In plain English, it is the “everything else” group.

To answer it, describe each significant item or grouping on lines 16 through 18 and enter a value in the Gross Asset Value column. You can lump low-value household goods together as a single line, such as household furniture and furnishings, with one reasonable estimate.

For example, James Carter lists assorted household furnishings at $2,500 and a 14k gold and diamond ring separately at $3,200 because the ring is valuable enough to stand alone.

A nuance comes from NRS 144.030: when an appraiser values property, each item worth more than $500 must be listed separately with its own value, so do not bury a $4,000 watch inside a “miscellaneous” lump sum.

The most common mistake is undervaluing high-end items like jewelry or guns to keep the estate small, which is a breach of the oath you sign and can trigger a court challenge. A misconception is that sentimental items have no reportable value; the form looks for fair market value, even if the family does not plan to sell the item.

The Value Columns: Gross, Encumbrance, Estate’s Interest, and Net

Every asset line runs across four money columns, and getting them right is the heart of an accurate inventory. In plain English, these columns ask what the asset is worth, what is owed on it, how much of it the estate owns, and what the estate’s slice is actually worth after the math.

To answer them, put the full date-of-death value in Gross Asset Value, the loan or lien balance in Amount of Encumbrance, the ownership share in Estate’s Interest (with the percentage and a C or S code), and the result in Net Value of Estate’s Interest. The net column should equal the gross minus the encumbrance, adjusted for the estate’s ownership percentage.

For example, on a community property home worth $400,000 with a $100,000 mortgage, the estate’s interest is 50% (C), so the net value of the estate’s interest is $150,000, not the full $300,000 of equity.

A nuance is the community/separate code printed at the bottom of page one. The form instructs you to designate nature of estate’s interest and % of ownership: (C) community; (S) separate, so a married decedent’s assets often carry a (C) code at 50%.

The most common mistake is leaving the Estate’s Interest column blank, which forces the court to guess and can stall approval. A misconception is that “gross value” means equity; gross means the full market value before subtracting any loan.

The Oath of Personal Representative (Page 2 Signature Block)

The bottom of page two is the sworn Oath of Personal Representative, which states that the inventory is a true statement of all assets that have come into your possession or knowledge, including all money and claims of the deceased. In plain English, this is you swearing the list is honest and complete.

To answer it, do not sign until you are in front of a notary. Sign on the Signature of Petitioner line, then let the notary complete the Subscribed and affirmed block with the date, county, and notary seal. The oath requirement comes from NRS 144.070.

For example, Aisha Bennett reviews every asset line one last time, then signs in front of a notary at her bank, who fills in this 12th day of March, 2026 and stamps the seal.

A nuance is that an online notary is allowed in Nevada, which helps filers who cannot travel, but the notarization must be complete before the document is filed.

The most common mistake is signing the oath before the notary watches, which makes the notarization invalid and the inventory unacceptable. A misconception is that the oath only covers assets you already control; it also covers assets you merely know about, so leaving out a known account is a false oath.

Three Filled-Out Examples Using Real Scenarios

Seeing the form completed end to end makes the columns click. Below are the three most common fact patterns Nevada filers face, each followed through the form as a named person. The dollar figures show how the four value columns and the community/separate codes work together.

Scenario 1: Small estate, one account and a car (James Carter, single decedent)

Form Section	What James Enters
Caption / Case No.	James Carter, administrator; P-26-011234; Dept. PC-1
A. Real Property	None (decedent rented)
B. Cash and Deposits (Line 4)	Wells Fargo checking …4821 — gross $8,450
B. Securities (Line 9)	None
C. Vehicles (Line 12)	2016 Honda Civic, VIN …9920 — gross $11,000, no encumbrance
D. Misc. Personal Property (Line 16)	Household furnishings — $1,200
Estate’s Interest codes	100% (S) on all lines
Net Value total	$20,650
Oath	Signed before a notary on 02/18/2026

Scenario 2: Married decedent with a house (Maria Lopez, community property)

Form Section	What Maria Enters
Caption / Case No.	Maria Lopez, executor; P-25-098765; Dept. PC-1
A. Real Property (Line 1)	Las Vegas home, 123 Desert Ln — gross $420,000, encumbrance $160,000, 50% (C), net $130,000
B. Cash and Deposits (Line 4)	Chase savings …3310 — gross $24,000, 50% (C), net $12,000
B. Securities (Line 9)	200 shares Coca-Cola — gross $12,400, 50% (C), net $6,200
C. Vehicles (Line 12)	2019 Toyota Camry, VIN …4471 — gross $18,000, 50% (C), net $9,000
D. Misc. Personal Property (Line 16)	Furniture and jewelry — gross $6,000, 50% (C), net $3,000
Proof attached	Home appraisal, bank statement, brokerage statement
Oath	Signed before a notary on 03/12/2026

Scenario 3: Larger estate needing an appraiser (Aisha Bennett, real estate, brokerage, business)

Form Section	What Aisha Enters
Caption / Case No.	Aisha Bennett, executor; P-26-044556; Dept. PC-1
A. Real Property (Lines 1–2)	Rental duplex — gross $610,000, encumbrance $220,000, 100% (S), net $390,000
B. Cash and Deposits (Line 4)	Bank of America checking …7782 — gross $41,300
B. Partnership Interest	25% member interest, Bennett Holdings LLC — gross $180,000 (CPA valuation)
B. Securities (Line 9)	Individual brokerage …1190 — gross $95,000
C. Vehicles (Line 12)	2021 Ford F-150, VIN …6630 — gross $34,000, encumbrance $9,000, net $25,000
D. Misc. Personal Property (Line 16)	Art and jewelry (each item over $500 listed separately) — gross $28,000
Proof attached	Real estate appraisal, CPA business valuation, brokerage statement
Oath	Signed before a notary on 04/05/2026

When You Need an Appraiser and How Valuation Works

Cash assets value themselves, but most other property needs proof, and sometimes a professional. Under NRS 144.020, the personal representative may file a verified record of value in place of a formal appraisement for assets that have a readily ascertainable value, such as bank balances and publicly traded stock. For those assets, a bank statement or a brokerage statement dated at the date of death is enough proof.

For assets without an obvious market price, an appraiser or expert is the right path. Real estate, closely held business interests, jewelry, art, and collectibles usually need an independent appraisal or, for a business, a certified public accountant or valuation expert under NRS 144.025. The plain-English reason is that the court cannot trust a family member’s guess on a $600,000 building or a 25% stake in a company.

The consequence of skipping a required appraisal is real. The court can question or reject the inventory, an heir can object, and you can be forced to redo the work, which delays distribution. A real-world example: Aisha Bennett hired a CPA to value the family LLC because no public price existed, and that valuation became the proof she attached to the form.

A common misconception is that Nevada uses California-style “probate referees.” It does not. Nevada lets the personal representative file a record of value for easy assets and appoint qualified appraisers or experts only where needed, and any appraiser must first certify under NRS 144.030 that they will value the property honestly, with each item over $500 listed separately.

How to File the Completed Form

Once the form is filled, proof is attached, and the oath is notarized, you file it with the court that holds your probate case. In Clark County the standard channel is electronic, but mail and in-person options exist, and the rules require you to serve the heirs after filing.

• E-file (Clark County, the standard method). File through the court’s Odyssey File & Serve portal. There is no separate filing fee for the inventory itself in most cases, payment of any portal fee is by credit card, processing is typically a few business days for clerk acceptance, and your proof of filing is the file-stamped copy the system returns.
• By mail. Send the signed, notarized original to the Clerk of the Eighth Judicial District Court, 200 Lewis Avenue, Las Vegas, NV 89155, include a self-addressed stamped envelope, expect one to two weeks of mail and processing time, and keep the certified-mail receipt and the returned file-stamped copy as your proof.
• In person. Bring the document to the Regional Justice Center clerk’s office at 200 Lewis Avenue, Las Vegas, during business hours, pay any counter fee by card or cash, get a file-stamped copy on the spot, and keep that stamped copy as proof.
• Other counties. Washoe County and smaller counties accept e-filing or paper at their own clerk’s offices; confirm the local channel on the statewide forms page before you file.

After filing, you must serve the heirs and devisees. NRS 144.010(3) requires you to mail a copy of the inventory to all interested heirs of an intestate estate, or to the devisees of a will, within 10 days of filing, and then file proof of that mailing in the case. Keeping a dated certificate of mailing protects you because the court needs to see that the heirs were informed.

What Happens After You File

Once the inventory is on file and the heirs are served, the case moves into its next phases. The value you reported becomes the working number the court, the creditors, and any later accounting will measure against, so an accurate inventory smooths everything that follows.

If you discover an asset you missed, you do not redo the whole form. Instead, NRS 144.090 lets you file a supplemental inventory for newly discovered property, which keeps the record honest without penalizing an honest oversight. Filing the supplement promptly is wise because hiding a late-found asset is a far bigger problem than disclosing it.

The inventory also feeds the rest of probate, including paying creditors, filing any required accounting, and eventually distributing assets to the heirs. In a general administration, the court supervises these steps closely, while a summary administration moves faster with lighter filings, which is why getting the asset value right early can affect how the whole case proceeds.

One more event can occur: an interested person can ask the court to inspect the unredacted inventory, or the court can order you to provide more detail under NRS 144.010(5). Cooperating quickly keeps the case on track, because a personal representative who stonewalls the court risks losing the appointment.

Mistakes to Avoid When Filling Out the Form

Small errors on this form cause big delays, so review each line against your documents before you sign. The following mistakes are the ones that most often send a Nevada inventory back for correction.

• Listing assets that pass outside probate, such as POD accounts or joint tenancy property, which overstates the estate and confuses the court.
• Using current values instead of date-of-death values, which makes the inventory inaccurate and open to challenge.
• Leaving the Estate’s Interest column blank, which forces the court to guess at ownership and can stall approval.
• Skipping the community or separate property code, which the form expressly requires for married decedents and which affects what the estate actually owns.
• Reporting full equity as the gross value, when gross means full market value before subtracting the loan.
• Failing to attach proof of value, even though the form states you must attach proof of value of all assets.
• Burying high-value items in a lump sum, which violates the rule that each item over $500 be listed separately when appraised.
• Signing the oath before the notary watches, which invalidates the notarization and the filing.
• Missing the 120-day deadline in NRS 144.010, which can lead the court to revoke your letters.
• Forgetting to mail copies to heirs within 10 days and file proof, which violates NRS 144.010(3).
• Using the wrong case number or the wrong county’s form, which causes the clerk to reject the document at intake.
• Undervaluing assets to shrink the estate, which breaches your sworn oath and can expose you to personal liability.

Do’s and Don’ts

A short list of habits keeps the inventory clean and the case moving. Each point carries a reason so you can see why it matters.

Do:

• Do value every asset as of the date of death, because that is the date the law uses to measure the estate.
• Do attach proof for each asset, because the form requires it and the court relies on it.
• Do mark community (C) or separate (S) on each line, because Nevada is a community property state and the code sets the estate’s share.
• Do redact account numbers when needed, because NRS 144.010(4) lets you protect the estate’s private data.
• Do file a supplemental inventory for late-found assets, because honesty is safer than concealment.
• Do notarize before filing, because the oath is not valid without a proper notarization.

Don’t:

• Don’t list non-probate assets, because they inflate the estate and can mislead heirs and creditors.
• Don’t guess at real estate or business values, because those assets usually need a professional appraisal.
• Don’t miss the 120-day clock, because the court can revoke your authority for failing to file.
• Don’t sign before the notary, because an invalid oath makes the whole filing unacceptable.
• Don’t forget to serve the heirs, because NRS 144.010 requires mailing and proof within 10 days.
• Don’t undervalue items to ease taxes or fees, because a false oath carries serious consequences.

Pros and Cons of Filing on Your Own vs. With Help

Many Nevada personal representatives complete the inventory themselves, while others hire a probate attorney or paralegal. The right choice depends on the size and complexity of the estate, and each path has trade-offs.

Pros of filing on your own:

• You save on attorney fees, because the form itself is free and you control the work.
• You move at your own pace, because you are not waiting on a law office’s schedule.
• You learn the estate intimately, because gathering the records puts every asset in front of you.
• Simple estates are manageable, because a single account and a paid-off car need little expertise.
• Free help is available, because the Self-Help Center offers the form and guidance at no cost.

Cons of filing on your own:

• Valuation errors are easy to make, because real estate and business interests need professional judgment.
• Community property rules are tricky, because marking the wrong interest can misstate the estate.
• You carry personal liability, because you sign the oath and answer for mistakes.
• Deadlines are unforgiving, because missing the 120-day rule can cost you the appointment.
• Complex estates overwhelm beginners, because LLCs, multiple properties, and disputes invite costly errors.

Inventory vs. Supplemental Inventory at a Glance

These two filings look alike but serve different moments in the case, and mixing them up causes confusion.

Original Inventory (NRS 144.010)	Supplemental Inventory (NRS 144.090)
Filed within 120 days of letters, covering all known assets	Filed when new assets are discovered after the original
Establishes the estate’s baseline value for the court	Adds to, but does not replace, the original filing
Required in nearly every general and summary administration	Required only if more property surfaces later
Must be served on heirs within 10 days under NRS 144.010(3)	Served the same way so heirs see the updated picture

Key Agencies, Courts, and Statutes That Interact With This Form

Several entities and laws shape how the inventory is prepared and filed, and knowing each role helps you avoid missteps. The Eighth Judicial District Court (Clark County) is the court that receives the form in Las Vegas cases, and its clerk accepts the filing and stamps your proof. Filing with the wrong court means the document is not legally on file, so confirm your court before you submit.

NRS Chapter 144 is the statute that requires and governs the inventory, and ignoring it can cost you your letters. For example, NRS 144.080 lets the court revoke an unfiling representative’s authority, which is why the 120-day deadline is not optional. A common misconception is that Chapter 144 only sets a format; it also sets hard deadlines, oath rules, and appraiser standards.

Two related laws round out the picture. NRS Chapter 145 governs summary administration, which uses lighter filings for mid-sized estates, and NRS Chapter 146 governs small estate set-asides and affidavits of entitlement, which can skip the formal inventory entirely. Note that under SB 404, effective October 1, 2025, Nevada raised these thresholds so that summary administration now covers estates up to $500,000 and set-asides and affidavits of entitlement reach $150,000, which changes which track your estate falls into before you even fill out the inventory.

FAQs

Who has to file the Nevada Inventory, Appraisal and Record of Value?

Yes, every personal representative must file it. The executor or administrator appointed by the court files within 120 days of receiving letters, unless all interested persons waive it in writing.

Do I write the full account number in Box 4, or can I shorten it?

No, you do not need the full number. NRS 144.010(4) lets you redact account numbers, so listing the last four digits protects the estate’s private data while still identifying the account.

Do I list a payable-on-death bank account on the form?

No, POD accounts pass directly to the named beneficiary outside probate. Listing them overstates the estate and can confuse the court, so leave them off the inventory.

Should I mark community (C) or separate (S) for a married decedent’s house?

Yes, you must mark it. The form requires the code at the bottom of page one, and a married couple’s home is often 50% community property, shown as 50% (C).

Do I put the full home value in the gross column or just the equity?

Yes, use the full market value as gross. Put the mortgage in the encumbrance column, and the net value column then shows the estate’s actual interest after the loan.

Is the value measured on the date I file or the date of death?

No, not the filing date. Nevada measures all asset values as of the decedent’s date of death, so use statements and appraisals dated at or near that date.

Do I need an appraiser for the bank accounts?

No, cash and deposits do not need an appraiser. A date-of-death bank statement is enough proof, and you can file a verified record of value for these readily valued assets.

Do I need an appraisal for the house and the family business?

Yes, those usually require professionals. Real estate needs an independent appraisal, and a closely held business needs a CPA or valuation expert under NRS 144.025.

Can I sign the oath at home and notarize it later?

No, you must sign in front of the notary. The notary has to watch you sign, so signing in advance makes the notarization and the filing invalid.

What happens if I miss the 120-day deadline?

No, missing it is not safe. The court can revoke your letters under NRS 144.080 and hold you liable on your bond, though you can ask for an extension for good cause.

Do I have to send the inventory to the heirs after filing?

Yes, within 10 days. NRS 144.010(3) requires you to mail a copy to the heirs or devisees and then file proof of that mailing in the case.

What do I do if I find another asset after filing?

Yes, you file a supplement. NRS 144.090 lets you file a supplemental inventory for newly discovered property, which updates the record without redoing the entire original form.

Can the whole inventory requirement be waived?

Yes, by unanimous consent. If all interested persons agree in writing under NRS 144.010(1), the court can waive the inventory, appraisement, or record of value entirely.

Does a paid-off car with a co-owner go on the form?

No, not if it carries survivorship. A title reading one owner “OR” another usually passes to the survivor, so it is not a full estate asset on the inventory.

Is the Clark County form different from the statewide one?

No, the legal purpose is identical. Clark County uses the CC25 layout while the Self-Help Center and Washoe County use their own versions, but all follow NRS Chapter 144.