Massachusetts General Laws Part II. Real and Personal Property and Domestic Relations (Ch. 183-210) Ch. 190B, § 3-706

(a) Within 3 months after appointment, a personal representative, who is not a successor to another representative, shall prepare an inventory of the property owned by the decedent at the time of death, listing it with reasonable detail and indicating the fair market value of each listed item as of the date of death, and the type and amount of any encumbrance that may exist with reference to any item.

(b) Within 3 months after appointment, a successor personal representative shall prepare an inventory of the property of the estate, listing it with reasonable detail and indicating the fair market value of each listed item as of the date of the successor personal representative's appointment, and the type and amount of any encumbrance that may exist with reference to any item.

(c) The personal representative shall file with the court, or mail to all interested persons whose addresses are reasonably available, a copy of the inventory. The personal representative may also file the original of the inventory with the court.