Nominal and Indexed Amounts by Year of Death

2010

2011

2012

2013

15-11-102

Nodescendantofthedecedentsurvivesthedecedent,
butaparentofthedecedentsurvivesthedecedent:

$300,000 $300,000

$309,000 $315,000

Allthedecedent'ssurvivingdescendentsarealso
descendantsofthesurvivingspouseandthesurviving
spousehasoneormoresurvivingdescendantswhoare
notdescendantsofthedecedent

$225,000 $225,000

$232,000 $236,000

Oneormoreofthedecedent'ssurvivingdescendants
arenotdescendantsofthesurvivingspouse

$150,000 $150,000

$154,000 $157,000

15-11-201

Supplementalelectiveshareamount

$50,000

$50,000

$51,000

$52,000

$26,000
$30,000

$26,000
$30,000

$26,000
$30,000

$27,000
$31,000

$24,000

$24,000

$24,000

$25,000

$2,000

$2,000

$2,000

$2,083

$30,000

$30,000

$30,000

$31,000

$2,500

$2,500

$2,500

$2,583

$60,000

$60,000

$61,000

$63,000

15-11-403

Exemptproperty,priortoJanuary1,2012
Exemptproperty,onorafterJanuary1,2012*

15-11-405

Lumpsumexempt familyallowance, prior to January

1,2012
Installmentamountexemptfamilyallowance, prior to
January1,2012
Lumpsumexemptfamilyallowance, on orafter
January1,2012**
Installmentamountexempt family allowance, on or
afterJanuary1,2012

15-12-1201

Collectionofpersonalpropertybyaffadavit

*"exceptthat,whentheincreaseinthedollaramountstatedinparagraph(b)ofsubsection(1)ofthis
section[exemptproperty,onorafterJanuary1,2012amount],asenactedinSenateBill11016,
enactedin2011,takeseffect,thenextregularlyscheduledcostoflivingadjustmentwillbesuspended
foroneyear.
**"exceptthat,whentheincreaseinthedollaramountstatedinsubparagraph(II)ofparagraph(a)of
thissubsection(1)[lumpsumexemptpropertyallowance,onorafterJanuary1,2012amount],as
enactedinSenateBill11016,enactedin2011,takeseffect,thenextregularlyscheduledcostofliving
adjustmentwillbesuspendedforoneyear.