Florida Statute 733.604
“Inventories and accountings; public records exemptions”
What it means
Unless an inventory has already been filed, the PR must file a verified inventory of estate property, listed with reasonable detail, with each item's estimated fair market value at the date of death (subsection (1)(a)). The statute states no deadline. Rule 5.340(a) requires filing within 60 days after issuance of letters, and the court may extend the time for cause (Rule 5.340(b)). If the PR learns of property not in the inventory, or that a value or description is erroneous or misleading, the PR must file a verified amended or supplementary inventory (subsection (2)).
Inventories and accountings filed with the clerk are confidential and exempt from public records disclosure (subsection (1)(b)). The custodian must disclose them to the PR, the PR's attorney, an interested person as defined in s. 731.201, or by court order on a showing of good cause. On written request, a beneficiary must be given a written explanation of how an inventory value was determined, or a copy of the appraisal (subsection (3)).
- The inventory is verified, lists property in reasonable detail, and gives estimated fair market value at the date of death (§ 733.604(1)(a)).
- The 60-day filing deadline comes from the rule: within 60 days after issuance of letters (Rule 5.340(a)).
- Omitted property or an erroneous value or description requires a verified amended or supplementary inventory (§ 733.604(2)).
- Filed inventories and accountings are confidential and exempt from s. 119.07(1) and s. 24(a), Art. I, State Constitution (§ 733.604(1)(b)1.-3.).
- They are disclosed to the PR, the PR's attorney, an interested person, or by court order on good cause (§ 733.604(1)(b)4.).
- A residuary beneficiary or intestate heir may request an explanation of all inventoried assets; other beneficiaries, of assets distributed or proposed to be distributed to them (§ 733.604(3)).
Text of the statute (2026)
(1)(a) Unless an inventory has been previously filed, a personal representative shall file a verified inventory of property of the estate, listing it with reasonable detail and including for each listed item its estimated fair market value at the date of the decedent’s death.
(b)1. Any inventory of an estate, whether initial, amended, or supplementary, filed with the clerk of the court in conjunction with the administration of an estate is confidential and exempt from s. 119.07(1) and s. 24(a), Art. I of the State Constitution.
3. Any accounting, whether interim, final, amended, or supplementary, filed with the clerk of court in an estate proceeding is confidential and exempt from s. 119.07(1) and s. 24(a), Art. I of the State Constitution. 4. Any inventory or accounting made confidential and exempt by subparagraph 1., subparagraph 2., or subparagraph 3. shall be disclosed by the custodian for inspection or copying: a. To the personal representative; b. To the personal representative’s attorney; c. To an interested person as defined in s. 731.201; or d. By court order upon a showing of good cause.
(2) If the personal representative learns of any property not included in the original inventory, or learns that the estimated value or description indicated in the original inventory for any item is erroneous or misleading, the personal representative shall file a verified amended or supplementary inventory showing any new items and their estimated value at the date of the decedent’s death, or the revised estimated value or description.
(3) Upon written request to the personal representative, a beneficiary shall be furnished a written explanation of how the inventory value for an asset was determined, or, if an appraisal was obtained, a copy of the appraisal, as follows: (a) To a residuary beneficiary or heir in an intestate estate, regarding all inventoried assets. (b) To any other beneficiary, regarding all assets distributed or proposed to be distributed to that beneficiary. The personal representative must notify each beneficiary of that beneficiary’s rights under this subsection. Neither a request nor the failure to request information under this subsection affects any rights of a beneficiary in subsequent proceedings concerning any accounting of the personal representative or the propriety of any action of the personal representative.
(a) Contents and Filing. Unless an inventory has been previously filed, the personal representative must file an inventory of the estate within 60 days after issuance of letters. (b) Extension. On petition the time for filing the inventory may be extended by the court for cause shown without notice, except that the personal representative must serve copies of the petition and order on the persons described in subdivision (d).
Excerpts are the subsections the summary relies on. Read the full official text of § 733.604.
History. s. 1, ch. 74-106; s. 76, ch. 75-220; s. 1, ch. 80-127; s. 4, ch. 84-106; s. 1, ch. 85-72; s. 29, ch. 85-342; s. 68, ch. 87-226; s. 28, ch. 95-401; s. 1003, ch. 97-102; s. 13, ch. 97-240; s. 127, ch. 2001-226; s. 1, ch. 2009-230; s. 1, ch. 2014-82.
How it applies
The inventory lists estate property with reasonable detail and an estimated fair market value at the date of death (§ 733.604(1)(a)). The filing deadline is stated in Rule 5.340(a), not in the statute, so both sources apply. An interested person may obtain a filed inventory despite its confidential status (§ 733.604(1)(b)4.c.), and a beneficiary may ask in writing how a listed value was determined (§ 733.604(3)). The PR must notify each beneficiary of those rights, and neither a request nor the lack of one affects rights in later proceedings.
Where this shows up
Pages on this site where § 733.604 does real work:
- Do I need probate in Florida? Which assets and estates skip it
- Florida probate timeline 2026
- Will vs. trust in Florida: what each does, how each is signed and what each avoids
- Florida spousal elective share: 30 percent of the elective estate, what the elective estate includes and leaves out, the filing deadline, waiver, the court process and a worked example
- Florida personal representative duties: who can serve, a phased checklist from appointment to discharge, creditor and tax deadlines, compensation, liability, resignation and removal
- Digital assets after a death in Florida: email, cloud accounts and crypto under chapter 740
- Probate vs trust administration in Florida: differences, steps and deadlines
- Executor and personal representative fees in Florida: the § 733.617 commission
- The digital assets inventory
- The Florida Fiduciary Access to Digital Assets Act
Questions people ask
Sources
- Fla. Stat. § 733.604 (2026) (Subsections (1)-(3): inventory content, confidentiality and disclosure, amendments, beneficiary explanations.)
- Fla. Prob. R. 5.340(a)-(b) (Oct. 15, 2026 edition) (Inventory due "within 60 days after issuance of letters"; the court may extend the time "for cause shown without notice.")
- Fla. Stat. § 731.201 (2026) (Subsection (23): definition of "interested person.")
Last checked: October 17, 2026
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