Adds to existing law to establish provisions regarding the Uniform Real Property Transfer on Death Act.

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 ACT1 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, CHAPTER3 6, TITLE 15, IDAHO CODE, TO ESTABLISH PROVISIONS REGARDING THE UNIFORM4 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 is8 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 511 UNIFORM REAL PROPERTY TRANSFER ON DEATH ACT12 15-6-501. SHORT TITLE. This part shall be known and may be cited as the13 "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 transfer16 on death deed.17 (2) "Designated beneficiary" means a person designated to receive18 property in a transfer on death deed.19 (3) "Joint owner" means an individual who owns property concurrently20 with one (1) or more other individuals with a right of survivorship. The term21 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 in23 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 state29 that is transferable on the death of the owner.30 (6) "Transfer on death deed" means a deed authorized pursuant to the31 provisions of this part.32 (7) "Transferor" means an individual who makes a transfer on death33 deed.34 15-6-503. APPLICABILITY. The provisions of this part shall apply to a35 transfer on death deed made before, on, or after July 1, 2026, by a transferor36 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 law2 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's5 death by a transfer on death deed.6 15-6-506. TRANSFER ON DEATH DEED REVOCABLE. A transfer on death deed7 shall be revocable even if the deed or another instrument contains a contrary8 provision.9 15-6-507. TRANSFER ON DEATH DEED NONTESTAMENTARY. A transfer on death10 deed shall be nontestamentary.11 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 a13 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 to19 occur at the transferor's death; and20 (3) Shall be recorded before the transferor's death in the public21 records in the office of the county recorder of deeds of the county where the22 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 beneficiary26 during the transferor's life; or27 (2) Consideration.28 15-6-511. REVOCATION BY INSTRUMENT AUTHORIZED -- REVOCATION BY ACT29 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 death31 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 the34 deed expressly or by inconsistency;35 (ii) An instrument of revocation that expressly revokes the deed36 or part of the deed; or37 (iii) An inter vivos deed that expressly revokes the transfer on38 death deed or part of the deed; and39 (b) Is acknowledged by the transferor after the acknowledgment of the40 deed being revoked and recorded before the transferor's death in the41 public records in the office of the county recorder of deeds of the42 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; and3 (b) A deed of joint owners shall be revoked only if it is revoked by all4 of the living joint owners.5 (3) After a transfer on death deed is recorded, it may not be revoked by6 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'S10 LIFE. During a transferor's life, a transfer on death deed shall not:11 (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 transferee14 has actual or constructive notice of the deed;15 (3) Affect an interest or right of a secured or unsecured creditor or16 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 eligibility19 for any form of public assistance;20 (5) Create a legal or equitable interest in favor of the designated ben-21 eficiary; or22 (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 death28 deed and owned by the transferor at death:29 (a) Subject to paragraph (b) of this subsection, the interest in the30 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 on33 the designated beneficiary surviving the transferor. The interest of34 a designated beneficiary that fails to survive the transferor shall35 lapse.36 (c) Subject to paragraph (d) of this subsection, concurrent interests37 shall be transferred to the beneficiaries in equal and undivided shares38 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 of41 one that lapses or fails for any reason shall be transferred to the other42 or to the others in proportion to the interest of each in the remaining43 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 to47 which the property is subject at the transferor's death. For purposes of48

4 this subsection and chapter 24, title 31, Idaho Code, the recording of the1 transfer on death deed shall be deemed to have occurred at the transferor's2 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 that5 is the subject of a transfer on death deed shall belong to the surviving6 joint owner or owners with right of survivorship; or7 (b) The last surviving joint owner, the transfer on death deed shall be8 effective.9 (4) A transfer on death deed transfers property without covenant or10 warranty of title even if the deed contains a contrary provision.11 15-6-514. DISCLAIMER. A beneficiary may disclaim all or part of the12 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 satisfy15 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 property17 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 more19 transfer on death deeds, the liability pursuant to subsection (1) of this20 section shall be apportioned among the properties in proportion to their net21 values at the transferor's death.22 (3) A proceeding to enforce the liability pursuant to this section23 shall be commenced no later than eighteen (18) months after the transferor's24 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 applying28 and construing the provisions of this part, consideration must be given to29 the need to promote uniformity of the law with respect to its subject matter30 among the states that enact it.31 15-6-519. RELATION TO ELECTRONIC SIGNATURES IN GLOBAL AND NATIONAL32 COMMERCE ACT. The provisions of this chapter shall modify, limit, and su-33 persede the federal electronic signatures in global and national commerce34 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 electronic36 delivery of any of the notices described in section 103(b) of that act, 1537 U.S.C. section 7003(b).38

SECTION 2. An emergency existing therefor, which emergency is hereby39 declared to exist, this act shall be in full force and effect on and after40 July 1, 2026.41