How to Submit an Affidavit Accounting for Personal Property in a North Carolina Small Estate

If a loved one died owning a small amount of personal property, North Carolina allows a streamlined process called “collection by affidavit.” After you use the initial affidavit to collect assets, you must submit a follow-up affidavit that accounts for what you collected, what you paid, and what you distributed. Below is a practical, step-by-step guide to filing that accounting under North Carolina law.

Detailed Answer

What “small estate” means in North Carolina

North Carolina’s collection-by-affidavit process is authorized by N.C. Gen. Stat. § 28A-25-1. It applies to personal property only and is generally available when:

• The value of the decedent’s personal property does not exceed the statutory limit (commonly $20,000, or $30,000 if the surviving spouse is the sole heir or devisee).
• No personal representative (executor/administrator) has been appointed.

You file in the county where the decedent was domiciled at death. See venue rules in N.C. Gen. Stat. § 28A-3-1.

Two affidavits: one to collect, one to account

In this process, you ordinarily complete two sworn affidavits:

1. Initial collection affidavit (often called “Affidavit for Collection of Personal Property of Decedent”). You file this with the Clerk of Superior Court to obtain certified copies to present to banks and others holding the decedent’s assets.
2. Accounting affidavit (often called “Affidavit of Collection, Disbursement, and Distribution”). After you collect the assets and pay valid claims, you file this with the Clerk to show exactly what came in, what went out, and how you distributed what remains.

Statewide AOC forms are available at the North Carolina Judicial Branch forms portal. Search for the titles above at nccourts.gov/documents/forms.

Step-by-step: How to prepare and submit the accounting affidavit

1. Confirm eligibility and file the initial affidavit.
   • Verify the estate qualifies under § 28A-25-1.
   • File the initial collection affidavit with the Clerk of Superior Court (Estates Division) in the proper county. Ask the Clerk about the current filing fee and how many certified copies you’ll need.
2. Collect the personal property.
   • Use certified copies of the filed affidavit to collect bank funds, refunds, or other personal property owned by the decedent.
   • Keep clear records: statements, receipts, deposit slips, and titles. This paperwork supports your accounting.
3. Pay valid claims in the statutory order.
   • Even in a small-estate affidavit, you must pay lawful debts before distributing to heirs or beneficiaries.
   • Follow the priority of claims in N.C. Gen. Stat. § 28A-19-6 (for example, costs of administration, funeral expenses, taxes, and other claims in order).
   • Formal newspaper notice to creditors is not required for collection by affidavit, but creditors still have their normal time limits. See § 28A-19-3. If you distribute too soon and miss a superior claim, you can be personally responsible, so proceed carefully.
4. Prepare the accounting affidavit (“Affidavit of Collection, Disbursement, and Distribution”).
   • List every asset collected by description and amount (for example: checking account ending in 1234, $4,200; state tax refund, $300).
   • Itemize disbursements and attach proof (funeral bill, bank fees, taxes, last medical expenses, etc.). Align your payments with the claim priority statute.
   • Show distributions to each heir or beneficiary with the amount/value transferred and evidence (copies of checks, receipts).
   • Attach supporting documents (bank statements, invoices, receipts, copies of checks, titles). Keep originals in your file.
   • Sign the affidavit in front of a notary.
5. File the accounting with the Clerk and request closure.
   • File your sworn accounting affidavit with the same Clerk’s office where you filed the initial affidavit.
   • Ask the Clerk if any additional fee or follow-up is required.
   • Keep stamped copies for your records and for any heir or beneficiary who requests them.

Timing

North Carolina law contemplates a follow-up affidavit that accounts for the collection, disbursement, and distribution after you use the collection-by-affidavit process. Many Clerks expect this accounting within roughly 90 days of your initial filing or first collection. Check with your county’s Estates Division for its deadline and any local requirements.

Special points to watch

• Personal property only: Collection by affidavit covers personal property. Real estate is handled differently and generally passes at death subject to claims.
• Year’s allowance: A surviving spouse or minor children may claim a year’s allowance, which has priority over most claims. See N.C. Gen. Stat. § 30-17. Reflect any such allowance in your accounting.
• Heirs vs. will beneficiaries: Distribute according to the will if there is one. If there is no will, distribute under North Carolina intestacy rules.
• Creditor risk: If you distribute funds before paying higher-priority claims, you can be personally liable. When in doubt, wait and verify all known debts.

Quick hypothetical

Suppose the only assets are a $4,200 checking account and a $300 state tax refund; debts include a $2,000 funeral bill and a $200 final utility bill. You file the initial collection affidavit, collect $4,500, pay the $2,200 in higher-priority expenses, and distribute the remaining $2,300 to the sole heir. Your accounting affidavit would show: $4,500 collected; $2,200 disbursed (itemized with receipts); $2,300 distributed to the heir (with copy of the check). You file that sworn accounting with the Clerk to close the small-estate matter.

Helpful Hints

• Before filing, call the county Estates Division to confirm any local procedures and fees.
• Use a separate bank account for collected funds to keep a clean paper trail for your accounting.
• Do not distribute to heirs until you verify and pay valid claims in the order set by § 28A-19-6.
• Attach copies (not originals) of invoices, receipts, and statements to your accounting affidavit.
• If assets or debts push the estate over the small-estate limit, or if issues arise (real estate, disputes, Medicaid claims), talk with a probate attorney about opening a full estate.
• Keep copies of everything you file and everything you pay or distribute.

Need help preparing or filing the accounting affidavit? Our North Carolina probate team handles small-estate affidavits every day and can guide you from start to finish. Call us now at (919) 341-7055 for a consultation.