Colorado Small Estate Affidavit (2026): $88,000 Limit for 2026 Deaths, 10-Day Wait, Form JDF 999
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The short version (2026): Form JDF 999 (C.R.S. 15-12-1201) is Colorado’s small estate affidavit. A successor uses it to collect a decedent’s personal property from a bank or other holder, and nothing is filed with the court. The limit is $88,000 for a death in 2026, measured at fair market value less liens and encumbrances. Wait 10 days after the death. No application for a personal representative can be pending or granted. The form is not valid for real estate, and the DMV uses its own form (DR 2712) for vehicles.
The Colorado small estate affidavit is a short sworn statement. You wait ten days, sign Form JDF 999 before a notary, and present it with a death certificate to each bank or other holder of the decedent’s property. The Colorado Judicial Branch publishes the form, most recently revised on April 28, 2026, and a companion guide, JDF 998.
Colorado sets its limit by the year of death, not the year you sign. Below you will find each year’s figure, how the number is built, what counts toward it, how the form works, and the points that trip families up: real estate, vehicles, Medicaid estate recovery, and a holder that says no.
The Colorado limit by year of death
The value of the decedent’s estate, less liens and encumbrances, must not exceed the figure for the year the person died. JDF 999 lists these amounts:
| Year of death | Maximum value |
|---|---|
| 2026 | $88,000 |
| 2025 | $86,000 |
| 2024 | $82,000 |
| 2023 | $80,000 |
| 2022 | $74,000 |
| 2021 | $70,000 |
| 2020 | $70,000 |
Say your relative died in December 2025. The figure that applies is $86,000, even if the family signs the affidavit in 2026. The amounts are recalculated each year, and some years do not change: 2020 and 2021 are both $70,000. The Department of Revenue publishes the updated list before February 1.
How Colorado sets the limit
The statute does not print a dollar figure. It sets a formula, and the Department of Revenue does the math.
| Piece | What it does |
|---|---|
| Section 15-12-1201 | The value of the estate, less liens and encumbrances, must not exceed twice the amount set forth in section 15-11-403, as adjusted by section 15-10-112. |
| Section 15-11-403 | The exempt property allowance. It goes to the surviving spouse, or to the dependent children when there is no spouse. It has priority over all claims against the estate except administration costs and funeral expenses. |
| Section 15-10-112 | The adjustment. It compares the consumer price index for the calendar year before the death with the index for 2010, and rounds the change to a multiple of $1,000. |
| Department of Revenue | Publishes the results in its Probate Index. |
The Probate Index shows the doubling in every row:
| Year of death | Section 15-11-403 amount | Section 15-12-1201 amount |
|---|---|---|
| 2026 | $44,000 | $88,000 |
| 2025 | $43,000 | $86,000 |
| 2024 | $41,000 | $82,000 |
| 2023 | $40,000 | $80,000 |
| 2022 | $37,000 | $74,000 |
| 2020 and 2021 | $35,000 | $70,000 |
What counts toward the limit
The test looks at fair market value. It covers property the decedent owned that is subject to disposition by will or intestate succession, wherever that property is located. Intestate succession is the set of rules that decide who inherits when there is no will. Then you subtract liens and encumbrances. A lien is a creditor’s legal claim on a specific asset, such as the loan on a truck.
In Colorado’s probate code, property means both real and personal property. The Judicial Branch guide uses the same idea for an estate: all of the property, real or personal, that a person owned on the date of death. So the equity in land the person owned counts toward the total, even though JDF 999 cannot be used to transfer that land.
Property that passes some other way is a separate question. Take a beneficiary deed. Under C.R.S. 15-15-402(1), title to real property can pass on the owner’s death through a beneficiary deed that the owner signed and recorded before the death. Whether an asset like that falls inside the value test turns on the statute’s wording, so check each one against it before you sign.
Is the affidavit the right route?
Three questions decide most cases, and each one comes straight from the form:
- Is the total within the limit? Use the figure for the year of death, and subtract liens and encumbrances.
- Does any real estate need to be transferred? If so, the form says it is not valid for the transfer of real estate.
- Has anyone applied to be a personal representative? The form requires that no application or petition is pending or has been granted in any jurisdiction.
If all three answers point to the affidavit, the rest is paperwork. If one does not, the court routes below are the next step.
Who the successors are
JDF 999 asks you to list each successor and the amount, proportion or percentage each one is entitled to. The probate code defines successors as persons other than creditors who are entitled to property of a decedent under the will or the code. The Judicial Branch guide gives a spouse and children as examples. A personal representative, by contrast, is a person at least 21 who has been appointed to administer the estate.
Check the will first. With no will, the intestacy rules in Article 11 of the probate code decide who inherits. Confirm the shares before you fill them in.
The person who signs does not have to be a successor. The form allows a successor, or a person acting on behalf of one or more successors, if that person is 18 or older. Anyone who collects property for successors is deemed an agent with all the duties of an agent under Colorado law. Where there are two or more successors, a successor who uses the affidavit is a person acting on behalf of each other successor. Anyone who receives property under the affidavit stays answerable and accountable to a personal representative appointed later, or to anyone else with a superior right.
What JDF 999 asks you to swear
Section 2 of the form has nine statements:
- you are a successor of the decedent, or a person acting on behalf of one or more successors, and you are 18 or older;
- at least ten days have passed since the death;
- the total fair market value of the property owned by the decedent and subject to disposition by will or intestate succession, wherever located, less liens and encumbrances, does not exceed the limit for the year of death;
- the affidavit is not valid for the transfer of real estate, and the form points to C.R.S. 15-12-1201(3.5) for personal property that affects real estate;
- no application or petition for the appointment of a personal representative is pending or has been granted in any jurisdiction;
- the listed successors are entitled to the decedent’s personal property, with the amount, proportion or percentage for each;
- the property must be paid or delivered as described in a second table, and then distributed to the successors under the first;
- anyone collecting property for the successors is deemed their agent; and
- anyone who receives property under the affidavit is answerable to a later personal representative or to anyone with a superior right.
Section 3 is a notarized signature. You swear or affirm under oath that the statements are true and correct to the best of your knowledge.
JDF 999 is the official form. If a holder wants an extra sworn statement about the family or a specific account, LawDepot’s affidavit builder is a template tool that helps you draft one. It does not file anything.
How to use JDF 999, step by step
- Order death certificates. Some entities may require a certified copy.
- List the property the decedent owned and its fair market value. Subtract liens and encumbrances.
- Check the limit for the year of death.
- Identify the successors and their shares under the will or the intestacy rules.
- Wait until ten days have passed since the death.
- Confirm that no application for a personal representative is pending or has been granted anywhere.
- Complete JDF 999. If every asset is split and paid the same way, you can write “All Assets” under the description of property. If not, list each asset separately. You can also use separate affidavits for one or more assets.
- Sign before a notary. Each entity you work with keeps a copy, so you may want your signature notarized on several copies.
- Present the affidavit and the death certificate to each holder, such as a bank, and then distribute what you collect to the successors as the affidavit states.
The affidavit is not filed with the court, and there is no filing fee. The Judicial Branch guide says this type of administration is handled between the person holding the decedent’s property and the people entitled to it, or those acting for them. Under the statute, a person who holds the decedent’s property must pay or deliver it when presented with a proper affidavit at any time ten or more days after the date of death.
The property a holder must pay or deliver includes funds on deposit at a financial institution, the contents of a safe deposit box, tangible personal property, and an instrument evidencing a debt, obligation, stock, chose in action (a right to bring a legal action), or stock brand.
If a holder refuses to honor the affidavit
Section 15-12-1202 sets the rules, and JDF 999 prints the release and fee rules on its first page.
| Rule | What the statute says |
|---|---|
| Release | A person who pays, delivers, transfers or issues property under the affidavit is discharged and released to the same extent as if they had dealt with a personal representative. They are not required to inquire into the truth of any statement in the affidavit. |
| Court proceeding | If a person refuses, the property may be recovered or its delivery compelled upon proof of the right of the people entitled to it, in a proceeding brought by or on behalf of those people. |
| Fee-shifting | Only after that proof of right is established, a person who refused without reasonable cause is liable for all costs, including reasonable attorney fees and costs. The holder bears the burden of proving reasonable cause by a preponderance of the evidence. |
The Judicial Branch guide suggests bringing a copy of its instructions to the bank, since they identify the authority to use the affidavit. If a holder still says no, the statute’s remedy is a court proceeding, which is the point to talk with a Colorado attorney.
Checks, vehicles, stock and safe deposit boxes
Some assets follow their own rules.
| Asset | What to know |
|---|---|
| Checks and other instruments | An instrument or other property that is payable or deliverable to a decedent or to the estate of a decedent is considered property of the decedent for this purpose. A successor, or a person acting for a successor, may endorse an instrument that is payable that way and collect the amount. |
| Vehicles | The Judicial Branch guide says the DMV will not accept JDF 999. It requires its own affidavit, DR 2712, titled Affidavit for Collection of Personal Property Pursuant to Small Estate Proceeding. The DR 2712 revision dated April 30, 2026 lists the same year-of-death limits as JDF 999 and says a death certificate must accompany the affidavit. The DMV says all title transfers must be completed at your county motor vehicle office. |
| Stock and other registered property | A transfer agent of any security must change the registered ownership on the books of a corporation from the decedent to the successor or successors when it is presented with an affidavit. The public official responsible for the registered title of other personal property of the decedent must do the same. |
| Safe deposit boxes | Section 15-12-1201(3.7) says a box may be entered and its contents delivered on presentation of the affidavit. Section 15-10-111 adds that the custodian delivers the contents, other than a purported will, a deed to a burial plot, and burial instructions, in accordance with section 15-12-1201. |
A worked example
A Colorado man died in March 2026. His will left everything to his two adult children in equal shares. He owned a checking account ($31,000), a brokerage account ($27,000), a truck worth $22,000 with a $9,000 loan, and a paid-off mountain cabin lot worth $15,000. The numbers are made up for illustration.
| Asset | Value counted |
|---|---|
| Checking account | $31,000 |
| Brokerage account | $27,000 |
| Truck: $22,000 value, $9,000 loan | $13,000 |
| Cabin lot, paid off | $15,000 |
| Total, less liens | $86,000 |
| Limit for a 2026 death | $88,000 |
The truck counts at $13,000, its value less the loan. The lot counts toward the total, but JDF 999 cannot be used to transfer it.
The family goes in this order. Ten days after the death, one child signs JDF 999 listing both children and their equal shares, and collects the two accounts. The truck needs the DMV’s DR 2712 instead. Because the affidavit says no application for a personal representative is pending or granted, the family uses it first. For the lot, they then open an estate with the court, which the next section covers.
When the affidavit is not enough
The affidavit collects personal property. The family needs a court case when:
- the estate is over the limit;
- land must be transferred; or
- an application for a personal representative is already pending or granted.
The Judicial Branch explains two ways to open an estate.
| Option | What it means |
|---|---|
| Informal | This takes less time and paperwork because the court does not review what you are asking for or give approval. The probate registrar reviews the paperwork and there is no court hearing. |
| Formal | This takes more time and paperwork because the court reviews everything and gives final approval. Everyone with an interest has a chance to come forward first. If you cannot find the original will and only have a copy, you must use the formal option. |
| Choosing | You must decide which option to use. The court cannot make that choice for you. |
| When and where | You can file your paperwork to open an estate 120 hours (5 days) after the death, and a creditor must wait at least 45 days. You file in the District Court in the county where the decedent lived, or in the Denver Probate Court if you file in Denver County. |
The probate code has a short path for a very small estate (C.R.S. 15-12-1203). If the inventory and appraisal show that the entire estate, less liens and encumbrances, does not exceed the total of the items below, the personal representative may distribute without notice to creditors. After distribution, the personal representative can close the estate by filing a verified statement with the court (C.R.S. 15-12-1204). The items are:
- personal property the decedent held as fiduciary or trustee;
- the exempt property allowance and the family allowance;
- costs and expenses of administration;
- reasonable funeral expenses; and
- reasonable and necessary medical and hospital expenses of the last illness.
Real estate: what to do instead
JDF 999 says in plain terms that it is not valid for the transfer of real estate. The Judicial Branch guide adds that the affidavit may only be used to collect personal property. The Judicial Branch’s Open an Estate page says the affidavit route fits when the value is below the limit and you do not have to transfer any real estate.
The statute has one narrow provision for real property. If the decedent held a note or other debt secured by a mortgage, deed of trust, or other security document, the person making the affidavit must record a copy of the affidavit and a copy of the death certificate (or a verification of death document) with the clerk and recorder of the county where the real property is located (C.R.S. 15-12-1201(3.5)). That is about the debt, not the title to the land.
- Recorded beneficiary deed: if the owner recorded a beneficiary deed before the death, C.R.S. 15-15-402(1) lets title to the real property transfer on the owner’s death. See our transfer on death deed guide for how these deeds work.
- No such deed: JDF 999 cannot move the land. Ask the county clerk and recorder or an attorney how the property is titled. If the land cannot pass outside the court, the family opens an estate, as described above. Our probate cost estimator helps you budget.
If the family opens an estate, the court will ask you to pay a filing fee, and the Judicial Branch points to its File Without Payment page for fee waivers. Once a personal representative is named, that person must give interested people notice within 30 days and complete an inventory of the decedent’s money and property within 90 days.
Health First Colorado estate recovery
Separate from the affidavit, Colorado runs a Medical Assistance Estate Recovery Program. The Department of Health Care Policy and Financing says it is a federally mandated program that requires the state to recover Health First Colorado expenditures correctly paid on behalf of certain members. After the death of a person who received medical assistance, the law requires that certain assets be used to repay the Department.
The state’s rule is 10 CCR 2505-10, section 8.063. Three parts matter here.
| Part of the rule | What it says |
|---|---|
| 8.063.11.A | Recovery is allowed for all medical assistance paid on behalf of an individual who was institutionalized when the person received it. |
| 8.063.11.B | Recovery is allowed for nursing facility services, home and community-based services, and related hospital and prescription drug services paid for someone who was 55 or older. |
| 8.063.15 | The Department shall not recover from the estate if there is a surviving spouse, or a child under age 21 or a blind or disabled dependent. |
If the person you are settling up for received Health First Colorado benefits, ask the Department about a possible claim before you distribute anything.
Taxes
The Colorado Legislative Council Staff says that under current law, no Colorado estate tax filing is required for estates of individuals who die after December 31, 2004. Federal rules are separate.
Common mistakes in Colorado
- Using the wrong year’s limit. The figure is set by the year of death, not the year you sign.
- Leaving real estate equity out of the total. It counts toward the value test, even though the affidavit cannot move title to the land.
- Trying to transfer land with JDF 999. The form says it is not valid for the transfer of real estate.
- Signing while an application is pending. The form says no application or petition for a personal representative is pending or has been granted in any jurisdiction.
- Treating collected money as yours. Whoever collects acts as an agent for the successors and stays answerable to a later personal representative.
- Using JDF 999 for a car. The DMV requires DR 2712.
See other states
States set their own limits and waiting periods. Compare them in our small estate affidavit limits by state table, or read our guides for Missouri and Maryland.
Frequently Asked Questions
What is the Colorado small estate affidavit limit for 2026?
$88,000 for a death in 2026, at fair market value less liens and encumbrances. For a 2025 death it is $86,000, and for 2024 it is $82,000. Use the amount for the year the person died.
How long do I have to wait to use a small estate affidavit in Colorado?
Ten days after the death, under C.R.S. 15-12-1201. The form also requires that no application or petition for a personal representative is pending or has been granted anywhere.
Does the Colorado small estate affidavit need to be filed with the court?
No. JDF 999 is signed before a notary and presented directly to banks and other holders. No filing fee applies, because the document is not filed with the court.
Can I use JDF 999 to transfer a house in Colorado?
No. The affidavit is not valid for the transfer of real estate, although real estate counts toward the value test. If the owner recorded a beneficiary deed, C.R.S. 15-15-402(1) lets title pass on the owner’s death. Otherwise ask how the land is titled, and expect to open an estate with the court if nothing else applies.
What if a bank refuses to accept my Colorado small estate affidavit?
Under C.R.S. 15-12-1202, the family can bring a court proceeding to compel delivery. If it proves its right, a holder that refused without reasonable cause owes the family’s costs, including reasonable attorney fees, and the holder must prove it had reasonable cause.
Can I use the Colorado affidavit to transfer a car?
Not with JDF 999. The DMV will not accept it and requires its own form, DR 2712, and title transfers are completed at your county motor vehicle office.
Does real estate count toward the Colorado small estate limit?
Yes. Colorado’s probate code defines property as both real and personal property, and the value test covers property subject to disposition by will or intestate succession, less liens and encumbrances. The affidavit still cannot be used to transfer real estate.
Can I use the affidavit if someone has already applied to be personal representative?
No. JDF 999 requires you to state that no application or petition for the appointment of a personal representative is pending or has been granted in any jurisdiction. If one has been filed, the estate goes through the court.
Who can sign the Colorado small estate affidavit?
A successor of the decedent, or a person acting on behalf of one or more successors, who is 18 or older. The signature must be notarized. Anyone who collects property for the successors is treated as their agent with an agent’s duties under Colorado law.
What happens if a personal representative is appointed after I use the affidavit?
Anyone who received property under the affidavit stays answerable and accountable to the personal representative who is appointed later, and to anyone else with a superior right to the estate.
Where do I get the Colorado small estate affidavit form?
From the Colorado Judicial Branch website: Form JDF 999, Collection of Personal Property by Affidavit, revised April 28, 2026. The companion guide is JDF 998.
Sources & References
- coloradojudicial.gov (JDF 999, rev. April 28, 2026)
- coloradojudicial.gov (JDF 998 guide, March 19, 2026)
- coloradojudicial.gov (Open an Estate)
- content.leg.colorado.gov (C.R.S. Title 15, 2024 official PDF: §§15-10-111, 15-10-112, 15-10-201, 15-11-403, 15-12-1201 to 15-12-1204, 15-15-402)
- tax.colorado.gov (Department of Revenue, Probate Index 2026, limits by year of death)
- dmv.colorado.gov (title transfer after a death)
- dmv.colorado.gov (Form DR 2712, 04/30/26)
- hcpf.colorado.gov (Third Party Liability, Estate Recoveries)
- sos.state.co.us (10 CCR 2505-10, section 8.063, Medical Assistance Estate Recovery)
- leg.colorado.gov (Legislative Council Staff, Estate Tax)
Fact-checked: October 2026
ClearLegalTips is an independent publisher of plain-English legal guides, free document templates, and cost calculators for common U.S. legal tasks. Every article is reviewed by founder and editor Fatih Öztürk and fact-checked against official sources: statutes, court fee schedules, and government filing pages. Not a law firm; nothing here is legal advice.
