JDF 998; operative amount under C.R.S. 15-12-1201 / 15-10-112
JDF 998 - Guide to Collecting a Decedent's Personal Property (year-of-death cap)
The section’s own words
Year of Death Amount 2026 $88,000 2025 $86,000 2024 $82,000 2023 $80,000 2022 $74,000 2020 & 2021 $70,000
What this means: The Judicial Branch's figure for each year of death, used because the statute states the cap only as a formula. $88,000 applies to 2026 deaths; other years have their own figure.