How to Fill Out the South Dakota Inventory and Appraisement of the Estate + FAQs

The South Dakota Inventory and Appraisement of the Estate is the sworn document a personal representative files with the circuit court to list everything the person who died owned and what each item was worth on the date of death. It is required by SDCL 29A-3-706, and you must file or mail it within a set window after the court appoints you.

If you have just been named the executor or administrator of a loved one’s estate in South Dakota, this single document carries real weight. It tells the court, the heirs, and the creditors exactly what is in the estate, and a sloppy or late inventory can stall the whole case and even put your own pocketbook at risk. About 1 in 2 American adults dies without a will, which means thousands of South Dakotans each year face this form with no clear roadmap and a grieving heart.

Here is what you will learn in this guide:

• 📋 What the Inventory and Appraisement is, who must file it, and the exact deadline that controls your case.
• 🗂️ Every document and number you need to gather before you write a single line.
• ✍️ A line-by-line walkthrough of each section, with named examples and the mistakes that trip people up.
• 👨‍👩‍👧 Three full, real-world scenarios that show what a finished inventory looks like.
• ⚖️ How to file it, who gets a copy, what happens next, and the errors that can cost you money.

What the Form Is and Who Must File It

The Inventory and Appraisement of the Estate is a written, signed list of all property the decedent owned at death, together with the fair market value of each item and any liens or debts against it. The “appraisement” part simply means the value you place on each asset. In South Dakota the court does not hand you a single fill-in-the-blank statewide probate inventory the way some states do, so most personal representatives draft the inventory themselves to match the requirements of SDCL 29A-3-706. Many people borrow the clean two-column layout from the official conservatorship form, UJS-140 Initial Inventory, which lists assets on the left and liens on the right.

The person who must file it is the personal representative. That is the formal South Dakota term for the executor named in a will or the administrator the court appoints when there is no will. Once the court signs your Letters Testamentary or Letters of Administration, the clock starts and the duty to inventory becomes yours alone.

The agency that receives the form is the Clerk of Courts in the circuit court for the county where the estate is being probated. South Dakota has seven judicial circuits, and venue is set by SDCL 29A-3-201, which points you to the county where the decedent lived. The statute, the agency, and the deadline all link together: the statute creates the duty, the clerk holds the file, and the deadline forces you to act so heirs and creditors are not left guessing about the estate’s size.

One point causes endless confusion, so settle it now. Some legal-aid pages mention a 90-day window, but that 90-day rule applies to conservatorships under SDCL 29A-5-407, not decedent estates. For a probate estate, the controlling rule is SDCL 29A-3-706: you act within six months after your appointment or nine months after the death, whichever is later. When in doubt, follow the statute that governs estates.

Before You Start: Documents and Information You Need

Filling out the inventory goes fast once your papers are in order, and it turns into a nightmare when they are not. Gather everything below before you open a blank inventory. Each item drives a line on the form, and a missing piece means a blank you cannot honestly fill.

• The death certificate. This fixes the date of death, which is the single date you use to value every asset. Without it, your values have no anchor.
• Your Letters Testamentary or Letters of Administration. These prove the court appointed you and start your six-month clock. The appointment date goes near the top of the inventory.
• The will, if there is one. It does not change values, but it confirms which assets are probate property and who the interested parties are.
• Bank and credit union statements. Pull the statement closest to the date of death for every checking, savings, money market, and CD account. The balance on the death date is the value you report.
• Brokerage and retirement statements. Stocks, bonds, mutual funds, and other securities are valued at their closing price on the date of death.
• Real estate deeds and the latest property tax assessment. The deed proves ownership and how title is held, and the assessment or an appraisal supports your home value.
• Vehicle titles. Each title shows the owner and the VIN, and a guide such as Kelley Blue Book gives you the value.
• Loan and mortgage statements. These show the liens you list in the right-hand column, because the inventory reports both what an item is worth and what is owed against it.

Two more numbers matter. Have the case file number the clerk assigned, because every page references it, and have the names and mailing addresses of every heir and devisee, because they are entitled to a copy. If you skip the lien statements, your inventory will overstate the estate and mislead creditors; if you skip the heir addresses, you cannot complete the mailing step that follows filing.

Where to Get the Form and How to Access It

Because South Dakota does not publish one official decedent-estate inventory, you have three solid paths to a usable form. The first and most common path is to draft your own document that tracks the requirements in SDCL 29A-3-706. Your draft needs a court caption, the case number, a sworn statement, an asset list with values, a lien column, a total, and your notarized signature.

The second path is to use the layout of the official UJS-140 Initial Inventory as your template. That form is technically for conservatorships, but its two-column “Assets/Property” and “Liens/Debt” grid is exactly what a court expects to see, and adapting it keeps you from leaving out a category. You can find it and other court documents through the state’s Forms and File Search tool.

The third path is to ask the Clerk of Courts in your county whether the local judge prefers a particular format. Some circuits keep a sample on hand. Clerks cannot give legal advice, but they can tell you what their judge accepts, which saves you a rejected filing. Whichever path you pick, confirm you are using a current version; the UJS-140 carries a revision date of REV. 03/2022 in its footer, and citing the revision date you used protects you if the court later updates the form.

Step-by-Step: How to Fill Out the South Dakota Inventory and Appraisement Line by Line

This is the heart of the document. Work through each section in order, top to bottom, and do not leave a blank where a value belongs. Where you have nothing to report in a category, write $0.00 or None rather than leaving it empty, so the court knows you considered it.

Section 1: The Court Caption (County and Judicial Circuit)

This top block tells the court which county and circuit owns the case. It asks you to name the county and the numbered judicial circuit handling the estate.

To answer it, write the county in the blank after “COUNTY OF” and the circuit number on the “JUDICIAL CIRCUIT” line, both in capital letters to match court style. Use the same county and circuit that appear on your Letters.

For example, Maria Lopez, serving as personal representative for her late father in Sioux Falls, writes MINNEHAHA for the county and SECOND for the circuit.

If you are unsure which circuit your county sits in, the clerk’s office or the judicial circuit map will tell you, and the number is also printed on every order you have received so far.

A common mistake here is copying the wrong county because the decedent owned land in more than one. The consequence is a misfiled inventory that the clerk may bounce, because venue follows the decedent’s residence, not where scattered property sits.

People often believe the caption is just decoration. In truth it routes your document to the correct judge and file, and an error here can detach your inventory from the rest of the case.

Section 2: The Estate Identification (“In the Matter of the Estate of”)

This section names the person who died, so the court connects the inventory to the right estate. It asks for the decedent’s full legal name and the file number.

To answer it, write the decedent’s complete legal name exactly as it appears on the Letters and the death certificate, then enter the case number on the “FILE NO” line. Match the name character for character.

For example, Maria Lopez writes ROBERTO L. LOPEZ as the decedent and copies the file number 50PRO24-000123 from her appointment order.

If the decedent used a nickname or a maiden name on some accounts, still use the full legal name here and note the alternate name in your asset descriptions so creditors can match accounts.

A common mistake is leaving the file number blank because you forgot it. The consequence is a delay while the clerk hunts for the matching case, and your six-month deadline keeps running while you wait.

Many filers think a middle initial is optional. In a county with common surnames, the full legal name with the middle name prevents your inventory from landing in the wrong Lopez file.

Section 3: Your Identity and Appointment Date as Personal Representative

This section identifies you, the filer, and proves your authority. It asks for your full name, your role, and the date the court appointed you.

To answer it, write your full legal name, state that you are the “Personal Representative” of the estate, and enter the month, day, and year of your appointment in MM/DD/YYYY form. Pull that date straight from your Letters.

For example, Maria Lopez writes her name, the title Personal Representative, and the appointment date 01/15/2026.

If two people were appointed as co-personal representatives, list both names here, and remember that co-representatives generally must act together under SDCL 29A-3-717.

A common mistake is guessing the appointment date or using the date of death instead. The consequence is a miscounted deadline, since your six-month window under SDCL 29A-3-706 runs from appointment, not from death.

People often assume any relative can sign the inventory. Only the court-appointed personal representative has the legal standing to swear to it, and a stranger’s signature carries no weight.

Section 4: The Valuation Date (As-Of Date)

This section locks in the single date used to value every asset on the list. It asks you to state the “as of” date for the inventory.

To answer it, enter the decedent’s date of death in the month, day, and year blanks. South Dakota values estate assets as of the date of death, so this date controls every dollar figure that follows.

For example, Maria Lopez writes 11/20/2025, the day her father died, as the valuation date for the entire inventory.

If an asset was opened or its value clearly changed right around the death date, still use the date-of-death figure and keep the supporting statement in your file to back it up.

A common mistake is valuing accounts as of the day you fill out the form instead of the death date. The consequence is inflated or deflated values that throw off taxes, creditor payments, and distributions to heirs.

People often think they can pick whichever date gives a friendlier number. The valuation date is fixed by law at the date of death, and choosing a convenient date can be treated as a breach of your fiduciary duty.

Section 5: Cash, Checking, and Savings Accounts

This section captures liquid money the decedent held. It asks for cash on hand, checking and debit balances, savings, and certificates of deposit.

To answer it, list each category with its balance on the date of death, written with a dollar sign and two decimals, such as $4,250.00. Do not write full account numbers; the UJS-140 form specifically warns “No financial account numbers please” to protect the file from identity theft.

For example, Marcus Chen, settling his mother’s estate, lists Cash on hand: $200.00, Checking: $3,812.45, Savings: $15,600.00, and CD: $10,000.00.

If an account was jointly owned with right of survivorship, it usually passes outside probate and does not belong on this inventory, so confirm how title was held before listing it.

A common mistake is including a payable-on-death or joint account that already passed to a survivor. The consequence is an overstated estate that wrongly exposes those funds to creditors and distorts every heir’s share.

People often believe every bank account the decedent touched must be listed. Only accounts that are part of the probate estate go here; beneficiary-designated accounts pass directly and stay off the form.

Section 6: Stocks, Bonds, Mutual Funds, and Other Securities

This section reports investment holdings. It asks separately for stocks, bonds, mutual funds, money market funds, trust accounts, and other securities.

To answer it, enter the date-of-death value of each holding from the brokerage statement, and add a short description such as the company or fund name. Use the closing price on the death date, not the purchase price.

For example, Marcus Chen lists Stocks: $22,150.00 (300 sh. ABC Corp.) and Mutual Funds: $8,400.00 (XYZ Growth Fund).

If the death fell on a weekend or holiday when markets were closed, use the closing price from the last trading day before death, a standard practice for date-of-death valuation.

A common mistake is reporting what the decedent originally paid for a stock. The consequence is a wrong value that misstates the estate and can throw off the heirs’ tax basis when they later sell.

People often think a retirement account like an IRA belongs in this section. If the IRA names a living beneficiary, it passes outside probate and does not go on the inventory at all.

Section 7: Real Estate (Home and Other Real Property)

This section lists land and buildings the decedent owned. It asks for the location, a description, and the value of each parcel.

To answer it, give the property’s street address or legal description, then enter its fair market value as of the date of death. Support the value with a recent county tax assessment or, for a closer figure, a licensed appraisal.

For example, Janet Olson, handling her late husband’s estate after a 22-year marriage, writes Home: 412 Oak Street, Pierre, SD; single-family residence; $245,000.00.

If the home carries a mortgage, you still list the full market value in the asset column and record the mortgage balance in the lien column, because the inventory reports gross value and the debt against it separately.

A common mistake is netting the mortgage out of the home value and reporting only the equity. The consequence is an understated estate and confused creditors, since the court expects gross value with the lien shown on its own.

People often assume property held in joint tenancy with a spouse must be inventoried. Real estate held in joint tenancy with right of survivorship usually passes directly to the survivor and stays off the probate inventory.

Section 8: Vehicles, Furnishings, and Personal Property

This section covers tangible belongings. It asks for vehicles, furnishings and appliances, and a catch-all “Other Personal Property” you describe and value.

To answer it, list each vehicle with a value from a recognized guide, give a lump or itemized value for household goods, and describe any notable items like jewelry, firearms, or collectibles. Keep descriptions short but clear.

For example, Janet Olson writes Vehicle: 2019 Ford F-150, VIN ending 4471, $24,500.00 and Furnishings and appliances: $6,000.00.

If you own an item jointly or cannot pin down a value, give your honest good-faith estimate and note that it is an estimate, since the law asks for fair value, not perfection.

A common mistake is forgetting low-glamour items like tools, a riding mower, or a coin collection. The consequence is an incomplete inventory that an heir or creditor can later challenge, reopening the estate.

People often think used furniture is worth what it cost new. Personal property is valued at what it would sell for now, so a $2,000 couch from years ago may be worth only a few hundred dollars today.

Section 9: Liens and Debts Column

This column sits to the right of each asset and records what is owed against it. It asks for the type and amount of any lien or secured debt tied to a listed item.

To answer it, write the creditor and balance beside the asset it encumbers, such as a mortgage next to the home or an auto loan next to the truck. Pull each balance from the most recent statement near the date of death.

For example, Janet Olson records Mortgage, Dakota Bank, $118,400.00 beside the Pierre home and Auto loan, $9,200.00 beside the F-150.

If a debt is unsecured, like a credit card, it does not attach to a specific asset and belongs in the separate list of claims, not in this lien column.

A common mistake is leaving liens off entirely to make the estate look larger. The consequence is a misleading inventory and possible personal liability if you distribute assets without accounting for secured debts under SDCL 29A-3-807.

People often confuse liens with all debts. Only debts secured by a specific asset go in this column; general bills are handled through the claims process, not the inventory.

Section 10: Total Property Value

This line sums the estate. It asks for the total value of all property listed above.

To answer it, add every value in the asset column and write the sum on the “TOTAL PROPERTY VALUE” line with a dollar sign. Double-check the math, because this number drives later decisions about taxes and distribution.

For example, Marcus Chen totals his mother’s listed assets to $74,162.45 and writes that on the total line.

If you later find an asset you missed, do not erase and squeeze it in; instead file a supplementary inventory under SDCL 29A-3-708 to correct the record.

A common mistake is a simple addition error. The consequence is a total that does not match the line items, which can make the court or an heir question whether the whole inventory is reliable.

People often think the total is just a formality. It is the headline figure heirs and creditors rely on, and an inflated or deflated total can spark a dispute over your handling of the estate.

Section 11: The Sworn Statement, Signature, and Notary Block

This final block makes the inventory a legal oath. It asks you to swear the inventory is true and complete, then sign before a notary or the clerk.

To answer it, read the affirmation that the information is “true, correct, and comprehensive to the best of my knowledge,” sign and date the document in front of a notary public or the Clerk of Court, and provide your mailing address, phone, and email. Do not sign until you are in front of the notary.

For example, Maria Lopez signs Maria Lopez on the personal representative line, dates it 02/10/2026, and the notary completes the seal and commission expiration below.

If you are a co-personal representative, each of you signs and each signature is notarized, because both of you are swearing to the same facts.

A common mistake is signing the inventory at the kitchen table before visiting the notary. The consequence is an invalid oath, and the clerk will reject a sworn document that was not actually sworn before the notary.

People often think the signature is a routine formality. It is a statement under oath, and knowingly leaving out assets can expose you to removal under SDCL 29A-3-611 and personal liability.

Three Filled-Out Examples Using Real Scenarios

Seeing a finished inventory makes the form click. Below are three common situations, each followed by one named person through the key sections.

Scenario 1: Marcus Chen, a Small Estate With Accounts and a Car

Marcus settles his mother’s modest estate with one car, a few accounts, and no real estate.

Form Section	What Marcus Enters
County / Circuit	PENNINGTON / SEVENTH
Decedent	HELEN CHEN
File Number	51PRO26-000045
Personal Representative	Marcus Chen
Appointment Date	03/02/2026
Valuation Date	01/18/2026
Checking / Savings	$3,812.45 / $15,600.00
Vehicle	2017 Honda Civic, $11,500.00
Liens	None
Total Property Value	$74,162.45

Scenario 2: Janet Olson, a Mid-Size Estate With a Home and Mortgage

Janet handles her late husband’s estate after a long marriage, including a house, a truck, and loans.

Form Section	What Janet Enters
County / Circuit	HUGHES / SIXTH
Decedent	DAVID R. OLSON
File Number	32PRO26-000088
Personal Representative	Janet Olson
Valuation Date	02/05/2026
Home	412 Oak Street, Pierre, SD; $245,000.00
Vehicle	2019 Ford F-150; $24,500.00
Mortgage Lien	Dakota Bank; $118,400.00
Auto Loan Lien	$9,200.00
Total Property Value	$281,500.00

Scenario 3: Aisha Brown, an Estate Needing an Appraiser and a Later Correction

Aisha administers an estate with a family farm and antiques, so she hires a professional appraiser and later files a supplementary inventory.

Form Section	What Aisha Enters
County / Circuit	BROWN / FIFTH
Decedent	WILLIAM J. BROWN
File Number	06PRO26-000201
Personal Representative	Aisha Brown
Valuation Date	03/30/2026
Real Property	Farmland, 160 acres, Sec. 14; $640,000.00 (appraised)
Antiques	Estate antiques; $18,500.00 (appraised)
Appraiser Noted	Per SDCL 29A-3-707, appraiser J. Reed retained
Liens	Farm operating loan; $52,000.00
Supplementary Inventory	Filed 05/2026 to add overlooked mineral rights

How to File the Completed Form

Once the inventory is signed and notarized, you have two duties: get it on file and get copies to the right people. South Dakota gives you more than one channel.

The most common channel is filing in person or by mail with the Clerk of Courts in the county where the estate is open. Bring or mail the signed, notarized original to the courthouse listed on your Letters; the clerk stamps it and adds it to the case file. There is generally no separate fee to file the inventory itself, since estate filing fees are paid when the case opens, but confirm with your clerk, who accepts cash, check, or money order in person.

A growing number of South Dakota filings move through the Odyssey File and Serve electronic portal. If your case is e-filed, you upload the scanned, notarized inventory as a PDF, and the system time-stamps it. Processing is usually same day for acceptance, and you keep the confirmation email as your proof of filing.

Whichever channel you use, SDCL 29A-3-706 lets you either file the inventory with the court or deliver copies to interested persons who request it. The safe practice is to do both: file with the clerk and mail a copy to every heir and devisee. Keep a stamped copy, the certified mail receipts, or the e-filing confirmation as your proof, because that record protects you if anyone later claims they were left in the dark.

What Happens After You File

Filing the inventory does not close the estate; it opens the next phase. The court now has a clear picture of the estate’s size, and the heirs and creditors can see what they are dealing with. Your inventory becomes the baseline against which every later account is measured.

After filing, you continue administering the estate: paying valid creditor claims in the order set by SDCL 29A-3-805, selling assets if needed, and eventually distributing what remains to the heirs. If you discover property you missed or learn a listed value was wrong, you must file a supplementary inventory under SDCL 29A-3-708 to keep the record honest.

Interested parties have the right to review your inventory and raise concerns. If an heir believes you undervalued the home or left out an asset, they can ask the court to step in, and a pattern of careless or dishonest reporting can lead to your removal under SDCL 29A-3-611. A clean, complete inventory filed on time is your best shield against all of this.

Mistakes to Avoid When Filling Out the Form

Each line on this form is its own chance to slip. Watch for these specific errors and the trouble each one brings.

• Missing the deadline. Filing after your six-month window under SDCL 29A-3-706 can draw court scrutiny and complaints from heirs.
• Valuing assets as of the wrong date. Using today’s value instead of the date of death distorts taxes and every heir’s share.
• Listing non-probate assets. Adding joint or payable-on-death accounts overstates the estate and wrongly exposes those funds to creditors.
• Writing full account numbers. Including account numbers invites identity theft and violates the form’s own instruction to leave them off.
• Netting out the mortgage. Reporting only home equity hides the gross value the court expects and confuses creditors.
• Forgetting the lien column. Leaving off secured debts makes the estate look richer than it is and can expose you to liability.
• Skipping low-value personal property. Omitting tools, collectibles, or furniture leaves an incomplete record an heir can challenge.
• Math errors in the total. A total that does not match the line items makes the whole inventory look unreliable.
• Signing before the notary. An oath not sworn in front of the notary is invalid and will be rejected.
• Never mailing copies to heirs. Failing to notify interested parties breaks your duty and invites a dispute over transparency.
• Guessing the appointment date. A wrong date miscounts your deadline and can make you appear late when you are not.

Do’s and Don’ts

A few simple habits keep your inventory clean and defensible.

Do:

• Do use the date of death for every value, because South Dakota law fixes valuation on that date.
• Do keep every supporting statement and appraisal, because you may need to prove a value later.
• Do write $0.00 or None for empty categories, so the court sees you considered each one.
• Do mail a copy to every heir and devisee, because their right to notice protects you from later claims.
• Do file a supplementary inventory when you find new assets, because honesty in the record shields you from liability.
• Do confirm your county and circuit, because venue errors can get a filing rejected.

Don’t:

• Don’t list joint or beneficiary assets, because they pass outside probate and do not belong on the inventory.
• Don’t write full account numbers, because the form bars them to protect against identity theft.
• Don’t guess wildly at values, because reckless figures can be treated as a breach of your fiduciary duty.
• Don’t sign before reaching the notary, because an unsworn oath is void.
• Don’t hide debts to inflate the estate, because misleading creditors can make you personally liable.
• Don’t miss the six-month deadline, because late filing invites court scrutiny and heir complaints.

Pros and Cons of Filing on Your Own vs. With an Attorney

Many South Dakota personal representatives file the inventory themselves, while others hire a probate attorney. Weigh both.

Pros of filing it yourself:

• You save attorney fees, which matters most for small estates.
• You learn the estate intimately, since you handle every asset firsthand.
• You move at your own pace and are not waiting on a law office’s schedule.
• You keep full control over how items are described and valued.
• You build a record you understand, which helps with the accountings that follow.

Cons of filing it yourself:

• You carry full personal liability if you misvalue or omit assets.
• You may miss the line between probate and non-probate property, a frequent and costly error.
• You can struggle to value complex assets like farmland, a business, or mineral rights.
• You bear the stress of legal deadlines while also grieving.
• You have no professional to catch the small mistakes that reopen estates.

Frequently Asked Questions

Is there one official South Dakota probate inventory form I must use?

No. South Dakota does not publish a single statewide decedent-estate inventory, so most personal representatives draft their own to meet SDCL 29A-3-706 or adapt the official UJS-140 layout.

Is the deadline to file the inventory really six months?

Yes. Under SDCL 29A-3-706 you must act within six months of your appointment or nine months after the death, whichever is later; the 90-day rule applies only to conservatorships.

Do I have to file the inventory with the court?

Yes. You either file it with the Clerk of Courts or deliver copies to interested persons who request it, but filing plus mailing copies is the safest practice.

Do I list a joint bank account in Box for Checking accounts?

No. A joint account with right of survivorship passes directly to the survivor and stays off the probate inventory; only probate assets belong in that section.

Do I write the home’s value or just the equity in the real property line?

Yes, write the full fair market value in the asset column, and record the mortgage balance separately in the liens column, because the form reports gross value and debt apart.

Do I use the purchase price or the date-of-death value for stocks?

No, never the purchase price; you use the closing market value on the date of death, taken from the brokerage statement nearest that date.

Do I include account numbers on the inventory?

No. The form expressly says no financial account numbers, so list only the type of account and its value to guard against identity theft.

Can I sign the inventory at home before visiting the notary?

No. The inventory is a sworn statement and must be signed in front of a notary public or the Clerk of Court, or the oath is invalid.

Do I need a professional appraiser for the appraisement?

No, not always; you may set values yourself in good faith, but SDCL 29A-3-707 lets you hire an appraiser for hard-to-value assets like farmland or a business.

Do I have to mail a copy to the heirs?

Yes. Interested persons are entitled to the inventory, and mailing copies and keeping proof protects you against later claims that you hid the estate’s contents.

What if I find an asset after I already filed?

Yes, you must correct it; file a supplementary inventory under SDCL 29A-3-708 to add the missing asset or fix a wrong value and keep the record honest.

Can I be removed for a bad inventory?

Yes. A careless, late, or dishonest inventory can lead the court to remove you as personal representative under SDCL 29A-3-611 and expose you to personal liability.