Short Answer

In North Carolina, the Clerk of Superior Court assigns a year’s allowance from the decedent’s personal property. To document value: use a date‑of‑death account statement or custodian letter for a retirement account, and a recognized pricing guide (like NADA/Kelley Blue Book) for a vehicle, reduced by any lien. If a retirement account names a non‑estate beneficiary, it generally is not available for the allowance. File AOC‑E‑100 with supporting papers; if values are incomplete, the clerk can note a deficiency and you can supplement.

Understanding the Problem

You want to claim a North Carolina year’s allowance in probate as the surviving spouse, but you do not yet have valuation documents for a retirement account or a vehicle. The question is how you can determine and prove those values so the Clerk of Superior Court can assign your allowance without opening a full administration.

Apply the Law

North Carolina allows a surviving spouse to claim a year’s allowance from the decedent’s personal property. The clerk assigns specific items or cash value based on credible, date‑of‑death valuations. Vehicles are valued at fair market value and practically are assigned at equity (value minus any specific lien), because the spouse takes subject to existing liens. Retirement accounts payable to a named, living beneficiary pass outside the estate and are not used to fund the allowance; accounts payable to the estate (or with no beneficiary) are estate property and may be used.

Key Requirements

• Identify what is eligible: Confirm the asset is personal property of the estate. Retirement accounts with a named beneficiary typically are not available; vehicles titled to the decedent are.
• Use date-of-death value: Provide a retirement account statement or custodian letter as of the date of death; for vehicles, provide a pricing‑guide printout as of that date.
• Account for liens: Show the vehicle’s equity by subtracting the payoff on any security interest from the fair market value.
• File in the right forum: Apply with the Clerk of Superior Court in the county of proper venue using AOC‑E‑100 and bring supporting documents (death certificate, marriage affidavit, valuations).
• Timing: File promptly. If a personal representative has been appointed, file the year’s allowance application within six months after letters are issued (procedures can change; confirm locally).

What the Statutes Say

• North Carolina Gen. Stat. § 30-15 (Spousal year’s allowance) – Establishes the spouse’s allowance from personal property.
• North Carolina Gen. Stat. § 30-18 (Out of what provided) – Year’s allowance is satisfied from personal property.
• North Carolina Gen. Stat. § 30-21 (Clerk’s list; deficiency) – Clerk lists assigned property with values and notes any deficiency.
• North Carolina Gen. Stat. § 20-77(b) (DMV affidavit to assign motor vehicle title) – Alternate method to transfer title if not assigned via the allowance.

Analysis

Apply the Rule to the Facts: As the surviving spouse seeking to avoid full administration, you can apply for the year’s allowance using AOC‑E‑100 and provide what you have now. For the retirement account, first confirm whether it names a beneficiary; if so, it likely is not available for the allowance. If it is payable to the estate, request a date‑of‑death statement from the custodian. For the vehicle, provide a KBB/NADA date‑of‑death value and a payoff figure; the clerk will typically assign its equity value. If some values are missing, the clerk may assign what’s known, list a deficiency, and allow you to supplement.

Process & Timing

1. Who files: Surviving spouse. Where: Clerk of Superior Court in the county where venue is proper in North Carolina. What: AOC‑E‑100 Application and Assignment of Year’s Allowance with death certificate, marriage affidavit, and asset valuations (account statement/letter; KBB/NADA printout; lien payoff). When: If a personal representative has been appointed, file within six months after letters issue; otherwise, file promptly.
2. The clerk reviews your materials, may hold a brief appointment, and assigns specific personal property or dollar value. Bring extra copies of AOC‑E‑100 so the clerk can certify copies for transfers. County practices vary.
3. The clerk issues certified AOC‑E‑100 for transfers. If estate assets are insufficient, the clerk notes a deficiency and may issue AOC‑E‑101 (Deficiency Judgment). Use the certified AOC‑E‑100 to transfer the vehicle; if the vehicle was not assigned, title may be transferred under G.S. 20‑77(b) through DMV.

Exceptions & Pitfalls

• Retirement accounts with a living, named beneficiary typically pass outside the estate and are not used for the allowance; only accounts payable to the estate (or with no beneficiary) are available.
• Vehicles are commonly valued at equity (market value minus any lien). Provide a payoff letter; do not rely only on the sticker price.
• Missing or outdated valuations can delay assignment. Ask the custodian for a date‑of‑death statement and print a date‑specific KBB/NADA report.
• If a personal representative exists, deliver a copy of your application to that personal representative as required. Filing in the wrong county or missing this delivery can cause setbacks.
• If more than the standard allowance is needed, a separate special proceeding for an additional allowance has different pleading and timing requirements.

Talk to a Probate Attorney

If you’re dealing with valuing a retirement account or vehicle for a North Carolina year’s allowance, our firm has experienced attorneys who can help you understand your options and timelines. Call us today at 919-341-7055.

Disclaimer: This article provides general information about North Carolina law based on the single question stated above. It is not legal advice for your specific situation and does not create an attorney-client relationship. Laws, procedures, and local practice can change and may vary by county. If you have a deadline, act promptly and speak with a licensed North Carolina attorney.