After a death in California

Small estates

Small estate affidavit (Probate Code 13100) collects personal property when the probate estate is $208,850 or less, for deaths on or after April 1, 2025. Wait 40 days after death. Property that does not count includes property going to a surviving spouse, joint tenancy, living trust assets, POD and TOD accounts, accounts with named beneficiaries, registered vehicles, boats and mobile homes, and up to $20,875 in unpaid wages. Affidavit re Real Property of Small Value (form DE-305) covers real estate worth $69,625 or less; wait 6 months and file it with the court. A Petition to Determine Succession to Real Property can be used for estates up to $208,850, or for a primary residence worth up to $750,000. A spousal or domestic partner property petition moves property to a surviving spouse without full probate. The heirs or beneficiaries entitled to the property use these. Limits are adjusted every 3 years; the next change is April 1, 2028.

• Limit: $208,850 (deaths on or after April 1, 2025)
• Waiting time after the death: 40 days (personal property); 6 months (real property of small value)
• Source: the official source

Probate court

In California, estates are handled by the Superior Court of the county (probate division), usually in the county where the person lived.

Creditor claims: Creditors must file by the later of 4 months after letters are issued or 60 days after notice is mailed to them. Claims are generally barred 1 year after death.

Official court forms

Small estate affidavit to transfer personal property | California Courts

Explains how to use a small estate affidavit to collect personal property without probate, from the California Courts self-help guide.

Small estate form: open the form

California has no official statewide form for the personal property small estate affidavit. Banks and local court self-help centers usually supply one. Form DE-305 is only for real property of small value. Dollar limits change every few years and depend on the date of death.

Estate and inheritance tax

• State estate tax: No. California has no state estate tax.
• Inheritance tax: No. California has no inheritance tax.

The federal estate tax applies only to very large estates. Most families do not owe it.

Property that passes outside probate

• Transfer on death deed for a home: Yes. Revocable transfer on death deed (Probate Code 5600 and after). It must be signed, dated, notarized, witnessed by 2 people, and recorded within 60 days after signing. The law currently runs until January 1, 2032.
• Community property state: Yes.

Accounts with a named beneficiary, jointly owned property and property in a living trust usually pass directly, without probate, in every state.

Wills

Signing a will: Signed by the testator and 2 witnesses present at the same time who understand it is a will (Probate Code 6110). No notary is needed. California also has a fill in the blank statutory will form.

Handwritten wills: Valid if the signature and the material provisions are in the testator’s handwriting (Probate Code 6111).

Power of attorney and health care directive

Financial power of attorney: California has not adopted the Uniform Power of Attorney Act. Under Probate Code 4121 a power of attorney must be dated, signed, and either acknowledged before a notary or signed by 2 qualified witnesses. Use a notary if it will be used for real estate. The Uniform Statutory Form Power of Attorney is in Probate Code 4401.

Health care directive: Advance Health Care Directive (form in Probate Code 4701), which names a health care agent and gives instructions. It is signed and dated, then either notarized or signed by 2 adult witnesses. The agent and the person’s health care provider cannot be witnesses. In a skilled nursing facility, a patient advocate or ombudsman must also witness. See the state form.

Death certificates

Certified copies come from the California Department of Public Health, Vital Records, or the county recorder or county health office where the death occurred. The fee is $24 per certified copy at CDPH. The funeral home can usually order them for you.

Certified authorized copies go only to people the law allows, such as close relatives and the estate’s representative, who sign a sworn statement. Anyone can get an informational copy, which cannot be used for legal purposes.

Most families need 6 to 12 certified copies. Banks, insurers and brokerages usually want a certified copy.

Also good to know

Attorney and executor fees in a probate are set by statute (Probate Code 10800 and 10810): 4% of the first $100,000, 3% of the next $100,000, 2% of the next $800,000, 1% of the next $9 million, then less. They are figured on the gross estate, not reduced by the mortgage.