What deadlines and filings apply for estate inventory, creditor notice publication, and accounting in the State of North Carolina probate?
Detailed Answer
When a personal representative manages an estate in North Carolina, state law sets firm deadlines for filing an estate inventory, publishing creditor notices, and submitting accountings. Missing these deadlines can delay administration and expose the representative to liability.
Estate Inventory
Under N.C. Gen. Stat. § 28A‑13‑2, you must file a sworn inventory with the clerk of superior court within 90 days of the personal representative’s qualification. This inventory lists all real and personal property owned by the decedent at death.
If assets remain undiscovered at the time of filing, you must file an amended inventory within 30 days of learning of the new asset.
Creditor Notice Publication
North Carolina law requires publication of a notice to creditors under N.C. Gen. Stat. § 28A‑14‑2. You deliver a notice to the clerk within 30 days of appointment. The clerk then publishes it once a week for three consecutive weeks in a newspaper in the county where probate occurs.
This step alerts unknown creditors to present claims before the bar date. Known creditors receive direct notice by mail.
Accounting
The personal representative must file a verified accounting under N.C. Gen. Stat. § 28A‑18‑1 within one year of qualification or within the time the will specifies, whichever comes first. If the estate remains open longer—such as when real property stays unsold—you must file annual accountings until final distribution.
Key Takeaways
- Inventory deadline: 90 days from qualification. Amend within 30 days of finding new assets.
- Creditor notice: deliver to clerk within 30 days; published weekly for three weeks.
- Accounting: file within one year of qualification or per the will’s instructions; file annual accountings if administration continues.
- Statutory references:
Contact Pierce Law Group
Missed a deadline or have questions about probate administration in North Carolina? Our attorneys guide personal representatives through every step. Email us at intake@piercelaw.com or call (919) 341-7055 to schedule a consultation.
