Weekly Legal Guide · Week of September 11, 2026

The probate inventory is a formal account of the decedent’s property being administered, valued as of the date of death. It is not simply a list of everything the family remembers or everything shown on a tax return.

Why this issue matters in Ohio

A careful inventory supports court oversight, fiduciary accounting, tax work, insurance, creditor analysis, beneficiary communication, sale decisions, and final distribution. Omissions or unsupported values can cause objections and delay.

Separate administered assets from the complete estate picture

Ohio Revised Code 2115.02 focuses on the decedent’s Ohio real-property interests and tangible and intangible personal property to be administered that comes to the fiduciary’s possession or knowledge. Nonprobate assets may still need separate tracking for tax or planning purposes.

• Identify title and beneficiary path
• List probate assets separately
• Track trust and survivorship assets outside the form
• Document uncertain classifications

Use date-of-death values

Bank and investment statements should be tied to the death date. Real estate, closely held businesses, collectibles, vehicles, and unusual assets may require qualified appraisal or other valuation support.

• Request institutional date-of-death letters
• Retain appraiser qualifications and reports
• Address accrued income or debt correctly
• Avoid using later sale price without analysis

Describe property so it can be reconciled

Descriptions should allow the court, beneficiaries, and later account to identify the asset. Grouping ordinary household goods may be appropriate, while valuable, titled, disputed, or specifically devised items may need separate detail.

• Use full legal descriptions for real estate
• Include account-identifying details safely
• Photograph valuable personal property
• Note ownership fractions

Handle later-discovered assets

Mail, tax records, refunds, litigation claims, mineral interests, safe-deposit contents, and forgotten accounts may appear after filing. Preserve the discovery trail and use the court’s supplemental procedure rather than ignoring the asset.

• Continue asset searches
• Update insurance and custody
• File supplemental information as required
• Revise distribution and tax planning

Practical checklist

• Create a title-and-beneficiary asset map
• Obtain date-of-death records
• Use qualified valuation support
• Reconcile the inventory to estate accounting
• Supplement when new property is discovered

Common questions

When is an Ohio probate inventory generally due?

Section 2115.02 generally states three months after appointment unless the probate court grants an extension for good cause.

Are household items listed one by one?

Treatment depends on value, local practice, specific gifts, disputes, and the nature of the property. Significant items may require individual identification.

Does the inventory include jointly owned survivorship property?

The probate inventory concerns administered property; survivorship property may transfer outside probate but can still require documentation for other purposes.

This article provides general information about Ohio law and is not legal advice. Reading it does not create an attorney-client relationship. Laws, court rules, and individual circumstances can change the analysis.