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LEGISLATURE
OF
THE
STATE
OF
IDAHO
Sixty-eighth
Legislature
Second
Regular
Session
-
2026
IN
THE
SENATE
SENATE
BILL
NO.
1399
BY
STATE
AFFAIRS
COMMITTEE
AN
ACT
1
RELATING
TO
THE
UNIFORM
REAL
PROPERTY
TRANSFER
ON
DEATH
ACT;
AMENDING
CHAP
-
2
TER
6,
TITLE
15,
IDAHO
CODE,
BY
THE
ADDITION
OF
A
NEW
PART
5,
CHAPTER
3
6,
TITLE
15,
IDAHO
CODE,
TO
ESTABLISH
PROVISIONS
REGARDING
THE
UNIFORM
4
REAL
PROPERTY
TRANSFER
ON
DEATH
ACT;
AND
DECLARING
AN
EMERGENCY
AND
PRO
-
5
VIDING
AN
EFFECTIVE
DATE.
6
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
7
SECTION
1.
That
Chapter
6,
Title
15,
Idaho
Code,
be,
and
the
same
is
8
hereby
amended
by
the
addition
thereto
of
a
NEW
PART
,
to
be
known
and
desig
-
9
nated
as
Part
5,
Chapter
6,
Title
15,
Idaho
Code,
and
to
read
as
follows:
10
PART
5
1
1
UNIFORM
REAL
PROPERTY
TRANSFER
ON
DEATH
ACT
12
15
-
6
-
501.
SHORT
TITLE.
This
part
shall
be
known
and
may
be
cited
as
the
13
"Uniform
Real
Property
Transfer
on
Death
Act."
14
15
-
6
-
502.
DEFINITIONS.
As
used
in
this
part:
15
(1)
"Beneficiary"
means
a
person
who
receives
property
under
a
transfer
16
on
death
deed.
17
(2)
"Designated
beneficiary"
means
a
person
designated
to
receive
18
property
in
a
transfer
on
death
deed.
19
(3)
"Joint
owner"
means
an
individual
who
owns
property
concurrently
20
with
one
(1)
or
more
other
individuals
with
a
right
of
survivorship.
The
term
21
includes
a
joint
tenant,
owner
of
community
property
with
a
right
of
sur
-
22
vivorship,
and
tenant
by
the
entirety.
The
term
does
not
include
a
tenant
in
23
common
or
owner
of
community
property
without
a
right
of
survivorship.
24
(4)
"Person"
means
an
individual,
corporation,
business
trust,
estate,
25
trust,
partnership,
limited
liability
company,
association,
joint
venture,
26
public
corporation,
government
or
governmental
subdivision,
agency,
or
in
-
27
strumentality,
or
any
other
legal
or
commercial
entity.
28
(5)
"Property"
means
an
interest
in
real
property
located
in
this
state
29
that
is
transferable
on
the
death
of
the
owner.
30
(6)
"Transfer
on
death
deed"
means
a
deed
authorized
pursuant
to
the
31
provisions
of
this
part.
32
(7)
"Transferor"
means
an
individual
who
makes
a
transfer
on
death
33
deed.
34
15
-
6
-
503.
APPLICABILITY.
The
provisions
of
this
part
shall
apply
to
a
35
transfer
on
death
deed
made
before,
on,
or
after
July
1,
2026,
by
a
transferor
36
dying
on
or
after
July
1,
2026.
37
2
15
-
6
-
504.
NONEXCLUSIVITY.
The
provisions
of
this
part
shall
not
af
-
1
fect
any
method
of
transferring
property
otherwise
permitted
under
the
law
2
of
this
state.
3
15
-
6
-
505.
TRANSFER
ON
DEATH
DEED
AUTHORIZED.
An
individual
may
trans
-
4
fer
property
to
one
(1)
or
more
beneficiaries
effective
at
the
transferor's
5
death
by
a
transfer
on
death
deed.
6
15
-
6
-
506.
TRANSFER
ON
DEATH
DEED
REVOCABLE.
A
transfer
on
death
deed
7
shall
be
revocable
even
if
the
deed
or
another
instrument
contains
a
contrary
8
provision.
9
15
-
6
-
507.
TRANSFER
ON
DEATH
DEED
NONTESTAMENTARY.
A
transfer
on
death
10
deed
shall
be
nontestamentary.
1
1
15
-
6
-
508.
CAPACITY
OF
TRANSFEROR.
The
capacity
required
to
make
or
re
-
12
voke
a
transfer
on
death
deed
is
the
same
as
the
capacity
required
to
make
a
13
will.
14
15
-
6
-
509.
REQUIREMENTS.
A
transfer
on
death
deed:
15
(1)
Except
as
otherwise
provided
in
subsection
(2)
of
this
section,
16
shall
contain
the
essential
elements
and
formalities
of
a
properly
record
-
17
able
inter
vivos
deed;
18
(2)
Shall
state
that
the
transfer
to
the
designated
beneficiary
is
to
19
occur
at
the
transferor's
death;
and
20
(3)
Shall
be
recorded
before
the
transferor's
death
in
the
public
21
records
in
the
office
of
the
county
recorder
of
deeds
of
the
county
where
the
22
property
is
located.
23
15
-
6
-
510.
NOTICE,
DELIVERY,
ACCEPTANCE,
CONSIDERATION
NOT
RE
-
24
QUIRED.
A
transfer
on
death
deed
shall
be
effective
without:
25
(1)
Notice
or
delivery
to
or
acceptance
by
the
designated
beneficiary
26
during
the
transferor's
life;
or
27
(2)
Consideration.
28
15
-
6
-
511.
REVOCATION
BY
INSTRUMENT
AUTHORIZED
-
-
REVOCATION
BY
ACT
29
NOT
PERMITTED.
(1)
Subject
to
the
provisions
of
subsection
(2)
of
this
sec
-
30
tion,
an
instrument
shall
be
effective
to
revoke
a
recorded
transfer
on
death
31
deed,
or
any
part
of
it,
only
if
the
instrument:
32
(a)
Is
one
(1)
of
the
following:
33
(i)
A
transfer
on
death
deed
that
revokes
the
deed
or
part
of
the
34
deed
expressly
or
by
inconsistency;
35
(ii)
An
instrument
of
revocation
that
expressly
revokes
the
deed
36
or
part
of
the
deed;
or
37
(iii)
An
inter
vivos
deed
that
expressly
revokes
the
transfer
on
38
death
deed
or
part
of
the
deed;
and
39
(b)
Is
acknowledged
by
the
transferor
after
the
acknowledgment
of
the
40
deed
being
revoked
and
recorded
before
the
transferor's
death
in
the
41
public
records
in
the
office
of
the
county
recorder
of
deeds
of
the
42
county
where
the
deed
is
recorded.
43
3
(2)
If
a
transfer
on
death
deed
is
made
by
more
than
one
(1)
transferor:
1
(a)
Revocation
by
a
transferor
shall
not
affect
the
deed
as
to
the
in
-
2
terest
of
another
transferor;
and
3
(b)
A
deed
of
joint
owners
shall
be
revoked
only
if
it
is
revoked
by
all
4
of
the
living
joint
owners.
5
(3)
After
a
transfer
on
death
deed
is
recorded,
it
may
not
be
revoked
by
6
a
revocatory
act
on
the
deed.
7
(4)
The
provisions
of
this
section
shall
not
limit
the
effect
of
an
in
-
8
ter
vivos
transfer
of
the
property.
9
15
-
6
-
512.
EFFECT
OF
TRANSFER
ON
DEATH
DEED
DURING
TRANSFEROR'S
10
LIFE.
During
a
transferor's
life,
a
transfer
on
death
deed
shall
not:
1
1
(1)
Affect
an
interest
or
right
of
the
transferor
or
any
other
owner,
12
including
the
right
to
transfer
or
encumber
the
property;
13
(2)
Affect
an
interest
or
right
of
a
transferee,
even
if
the
transferee
14
has
actual
or
constructive
notice
of
the
deed;
15
(3)
Affect
an
interest
or
right
of
a
secured
or
unsecured
creditor
or
16
future
creditor
of
the
transferor,
even
if
the
creditor
has
actual
or
con
-
17
structive
notice
of
the
deed;
18
(4)
Affect
the
transferor's
or
designated
beneficiary's
eligibility
19
for
any
form
of
public
assistance;
20
(5)
Create
a
legal
or
equitable
interest
in
favor
of
the
designated
ben
-
21
eficiary;
or
22
(6)
Subject
the
property
to
claims
or
process
of
a
creditor
of
the
des
-
23
ignated
beneficiary.
24
15
-
6
-
513.
EFFECT
OF
TRANSFER
ON
DEATH
DEED
AT
TRANSFEROR'S
DEATH.
(1)
25
Except
as
otherwise
provided
in
the
transfer
on
death
deed,
in
this
section,
26
or
in
other
applicable
state
law,
on
the
death
of
the
transferor,
the
follow
-
27
ing
rules
shall
apply
to
property
that
is
the
subject
of
a
transfer
on
death
28
deed
and
owned
by
the
transferor
at
death:
29
(a)
Subject
to
paragraph
(b)
of
this
subsection,
the
interest
in
the
30
property
shall
be
transferred
to
the
designated
beneficiary
in
accor
-
31
dance
with
the
deed.
32
(b)
The
interest
of
a
designated
beneficiary
shall
be
contingent
on
33
the
designated
beneficiary
surviving
the
transferor.
The
interest
of
34
a
designated
beneficiary
that
fails
to
survive
the
transferor
shall
35
lapse.
36
(c)
Subject
to
paragraph
(d)
of
this
subsection,
concurrent
interests
37
shall
be
transferred
to
the
beneficiaries
in
equal
and
undivided
shares
38
with
no
right
of
survivorship.
39
(d)
If
the
transferor
has
identified
two
(2)
or
more
designated
bene
-
40
ficiaries
to
receive
concurrent
interests
in
the
property,
the
share
of
41
one
that
lapses
or
fails
for
any
reason
shall
be
transferred
to
the
other
42
or
to
the
others
in
proportion
to
the
interest
of
each
in
the
remaining
43
part
of
the
property
held
concurrently.
44
(2)
Subject
to
the
provisions
of
chapter
24,
title
31,
Idaho
Code,
45
a
beneficiary
shall
take
the
property
subject
to
all
conveyances,
encum
-
46
brances,
assignments,
contracts,
mortgages,
liens,
and
other
interests
to
47
which
the
property
is
subject
at
the
transferor's
death.
For
purposes
of
48
4
this
subsection
and
chapter
24,
title
31,
Idaho
Code,
the
recording
of
the
1
transfer
on
death
deed
shall
be
deemed
to
have
occurred
at
the
transferor's
2
death.
3
(3)
If
a
transferor
is
a
joint
owner
and
is:
4
(a)
Survived
by
one
(1)
or
more
other
joint
owners,
the
property
that
5
is
the
subject
of
a
transfer
on
death
deed
shall
belong
to
the
surviving
6
joint
owner
or
owners
with
right
of
survivorship;
or
7
(b)
The
last
surviving
joint
owner,
the
transfer
on
death
deed
shall
be
8
effective.
9
(4)
A
transfer
on
death
deed
transfers
property
without
covenant
or
10
warranty
of
title
even
if
the
deed
contains
a
contrary
provision.
1
1
15
-
6
-
514.
DISCLAIMER.
A
beneficiary
may
disclaim
all
or
part
of
the
12
beneficiary's
interest
as
provided
by
law.
13
15
-
6
-
515.
LIABILITY
FOR
CREDITOR
CLAIMS
AND
STATUTORY
ALLOWANCES.
(1)
14
To
the
extent
the
transferor's
probate
estate
is
insufficient
to
satisfy
15
an
allowed
claim
against
the
estate
or
a
statutory
allowance
to
a
surviv
-
16
ing
spouse
or
child,
the
estate
may
enforce
the
liability
against
property
17
transferred
at
the
transferor's
death
by
a
transfer
on
death
deed.
18
(2)
If
more
than
one
(1)
property
is
transferred
by
one
(1)
or
more
19
transfer
on
death
deeds,
the
liability
pursuant
to
subsection
(1)
of
this
20
section
shall
be
apportioned
among
the
properties
in
proportion
to
their
net
21
values
at
the
transferor's
death.
22
(3)
A
proceeding
to
enforce
the
liability
pursuant
to
this
section
23
shall
be
commenced
no
later
than
eighteen
(18)
months
after
the
transferor's
24
death.
25
15
-
6
-
516.
OPTIONAL
FORM
OF
TRANSFER
ON
DEATH
DEED.
[RESERVED]
26
15
-
6
-
517.
OPTIONAL
FORM
OF
REVOCATION.
[RESERVED]
27
15
-
6
-
518.
UNIFORMITY
OF
APPLICATION
AND
CONSTRUCTION.
In
applying
28
and
construing
the
provisions
of
this
part,
consideration
must
be
given
to
29
the
need
to
promote
uniformity
of
the
law
with
respect
to
its
subject
matter
30
among
the
states
that
enact
it.
31
15
-
6
-
519.
RELATION
TO
ELECTRONIC
SIGNATURES
IN
GLOBAL
AND
NATIONAL
32
COMMERCE
ACT.
The
provisions
of
this
chapter
shall
modify,
limit,
and
su
-
33
persede
the
federal
electronic
signatures
in
global
and
national
commerce
34
act,
15
U.S.C.
7001,
et
seq.,
but
shall
not
modify,
limit,
or
supersede
sec
-
35
tion
101(c)
of
that
act,
15
U.S.C.
section
7001(c),
or
authorize
electronic
36
delivery
of
any
of
the
notices
described
in
section
103(b)
of
that
act,
15
37
U.S.C.
section
7003(b).
38
SECTION
2.
An
emergency
existing
therefor,
which
emergency
is
hereby
39
declared
to
exist,
this
act
shall
be
in
full
force
and
effect
on
and
after
40
July
1,
2026.
41