The affidavit and petition procedures that transfer a decedent’s property without a full probate, and the property that counts toward the limits
California offers several ways to transfer a decedent’s property without a full probate when the estate subject to probate is small. The procedures are in Division 8 of the Probate Code, beginning at section 13000. Each has its own dollar limit, waiting period and paperwork, and the right choice depends on what the property is and how it was held.
Property that does not count
The limits apply only to property that would otherwise require probate. Under Probate Code section 13050, the following are excluded in determining the estate and its value: property held in joint tenancy, a life estate or other interest that ended at the death, property passing to a surviving spouse under section 13500, property in a trust revocable by the decedent, and multiple-party accounts that belong to a surviving party or a payable on death beneficiary. Registered vehicles, vessels and manufactured homes are also excluded, as are amounts due for service in the armed forces and up to $16,625 of unpaid salary as adjusted, which is $20,875 for deaths on or after April 1, 2025. A decedent with a funded trust and a few assets outside it will often qualify.
The dollar limits and their adjustment
The statutes state base amounts that are adjusted every three years. Under section 890, the Judicial Council adjusted the amounts on April 1, 2022 and adjusts them at each three year interval after that, based on the consumer price index, and publishes a list of the current amounts. An adjustment does not apply if the death occurred before the adjustment date, so the amount that applies is the one in effect on the date of death. The affidavit or declaration must attach the published list for deaths on or after April 1, 2022. The current list is Judicial Council form DE-300, revised April 28, 2025, which states the amounts for deaths on or after April 1, 2025 and notes that the next adjustment is scheduled for April 1, 2028. The figures should be checked against the current form before any procedure is used.
Personal property by affidavit or declaration
Under section 13100, if the gross value of the decedent’s real and personal property in California, after the exclusions, does not exceed $166,250 as adjusted under section 890, which is $208,850 for deaths on or after April 1, 2025, and 40 days have passed since the death, the successor of the decedent may collect money, receive tangible personal property and have securities and other evidences of debt transferred without letters. The successor presents an affidavit or declaration under penalty of perjury that contains the statements listed in section 13101, with a certified copy of the death certificate. The successor is the beneficiary under the will, including a trust named in a pour-over will, or the heir if there is no will, under section 13006.
The procedure carries liability. A person who receives property this way is personally liable for the decedent’s unsecured debts up to the value of what was received under section 13109. If a personal representative is later appointed and another person has a superior right to the property, the transferee must restore it, and a transferee who obtained property by fraud is liable for three times its value, under section 13111.
A primary residence up to $750,000
Since January 1, 2025, a successor may petition the superior court for an order determining succession to real property that was the decedent’s primary residence in California, if its gross value does not exceed $750,000 as adjusted under section 890, which is still $750,000 for deaths on or after April 1, 2025, and 40 days have passed since the death, under section 13151. The petitioner must deliver notice of the petition to each heir and devisee named in it within five business days after filing. The procedure is available only if no probate is being conducted or the personal representative consents in writing, and a primary residence is not limited to the place the decedent lived at death, under section 13150. The court issues an order describing the property and each petitioner’s interest under section 13154. Property included in this petition is also excluded in applying the personal property limit under section 13100.
Other real property of small value
For real property generally, a successor may file an affidavit with the superior court no sooner than six months after the death, if the gross value of all of the decedent’s real property in California, after the exclusions, does not exceed $55,425 as adjusted, which is $69,625 for deaths on or after April 1, 2025, under section 13200. The affidavit must be notarized, must attach an inventory and appraisal by a probate referee, and must state that the funeral expenses, the expenses of the last illness and all unsecured debts have been paid. It is available only if no probate has been conducted or the personal representative consents, under section 13210.
Property tax reporting
A transfer at death still requires a change in ownership statement. When real property passes other than through a probate, the transferee must file it with the assessor within 150 days after the death under Revenue and Taxation Code section 480(b). Whether a parent and child exclusion is available is a separate question under Proposition 19.
Case study: a condominium and a checking account
A retired teacher died unmarried. Her condominium, where she had lived for twenty years, was in her own name and appraised at about $690,000. She also left a checking account of about $40,000 and a car, and her will left everything equally to her two nephews.
Before 2025, the condominium alone would have required a probate. Instead, the nephews petitioned under section 13151 for an order determining that the condominium passed to them, and gave notice to the other heirs within five business days. The car was excluded under section 13050. Because the condominium was included in the petition, it did not count toward the limit under section 13100, and the nephews collected the checking account by declaration. The nephews filed the change in ownership statement for the condominium within the 150 day period.
How we can help
Worden Williams advises families on whether an estate qualifies for a small estate procedure, prepares the affidavits, declarations and petitions, and handles the full probate when one is required.
This article is general information about California and federal law as of its date. It is not legal or tax advice and does not create an attorney-client relationship. Case studies are composites drawn from the kinds of matters the firm handles; names, places, amounts and other details have been changed, and the result in any matter depends on its own facts. Tax results should be confirmed with your CPA. Responsible attorney: Tomer T. Gutman, Worden Williams LLP, 462 Stevens Avenue, Suite 100, Solana Beach, California 92075, (858) 755-6604.