The angle unique to Idaho: the double step-up in basis
Idaho's standout feature: as one of only nine community property states, Idaho lets a married couple's community property get a full step-up in basis on both halves at the first spouse's death, under IRC § 1014(b)(6) — not just the decedent's half, as in most of the country. This is a federal income-tax benefit, tied to how the property is legally characterized, not to whether it passes through probate or a trust. A properly drafted joint revocable trust, with both spouses signing as settlors and community property kept clearly labeled, preserves this benefit. A generic trust template built for a common-law state often doesn't address community property at all, risking an unintended conversion to separate or ambiguous ownership.
The probate side of this comparison reuses the same approach as the Idaho Probate Cost Calculator: reasonable compensation under Idaho Code § 15-3-719 for the personal representative, and a similar reasonable-fee standard under § 15-3-715(21) for the attorney — neither has a fixed statutory percentage. Since only the decedent's half of community property (plus separate property) typically enters probate, the fee base itself is often smaller than in a common-law state. The trust side is also market data: Idaho attorneys typically charge roughly $1,800–$2,800 for a basic revocable living trust, with Idaho-specific hourly-rate data putting a fuller plan closer to $3,280–$4,920. See the full breakdown in Idaho Living Trust Setup Cost.