California

Probate in California

California probate is notoriously slow and expensive — one of the most burdensome in the country. If the gross value of the probate estate exceeds $184,500, the estate must go through formal probate in Superior Court. California uses a statutory fee schedule for attorney and executor compensation based on the gross estate value — not the net — which can result in significant fees even for estates with substantial debt or a large mortgage.

The statutory fee is: 4% of the first $100,000; 3% of the next $100,000; 2% of the next $800,000; 1% of the next $9 million; and so on. Both the attorney and the executor are each entitled to this fee. On a $1M estate, that's roughly $23,000 each — before extraordinary fees are considered.

California probate typically takes 12–18 months minimum. For this reason, a revocable living trust is especially valuable for California residents with real estate or significant assets.

Simplified estate procedures

For estates at or below $184,500 in gross value, California offers a simplified affidavit procedure (Probate Code §13100). An heir can sign a declaration under penalty of perjury and present it to financial institutions to transfer assets — no court required. The affidavit can only be used 40 days or more after the date of death.

Real property cannot be transferred by affidavit; it requires a Petition to Determine Succession to Real Property (Probate Code §13150), which is a simplified court proceeding but still requires a judge's order.

Death certificates

Certified copies of California death certificates are issued by the California Department of Public Health (CDPH) and by county recorder offices. Cost is $21 per certified copy from CDPH; county recorder prices may vary slightly.

Order online through VitalChek or directly through your county recorder. The funeral home will order an initial batch when filing the certificate — request at least 10–12 copies at that time, as reordering later is more expensive and time-consuming.

Ordering more copies later: Contact the county recorder in the county where the death occurred, or order through CDPH's website. Allow 8–10 weeks for mail orders; county offices may have faster in-person service.

Estate and inheritance tax

California has no state estate tax and no inheritance tax. The federal estate tax applies only to estates above $13.61 million (2024 threshold).

Community property state

California is a community property state. Assets acquired during marriage are generally owned equally by both spouses. At death, the deceased spouse's half of community property passes according to the will or intestacy law. The surviving spouse automatically retains their half. Separate property (owned before marriage or received as a gift or inheritance during marriage) is distributed according to the will or intestacy rules.

Notable rules

• Homestead exemption: California's declared homestead exemption is $300,000–$600,000 (depending on county median home price), protecting that amount from creditor claims against the estate.
• Creditor claim period: Four months from the date of first publication of notice to creditors, or 60 days from personal service of notice — whichever is later.
• Independent administration: California allows independent administration of estates, which reduces court supervision and can speed the process somewhat.
• Proposition 19 (2021): Changed rules for transferring property tax assessments. Parents can no longer transfer a favorable tax basis to children for investment properties without reassessment. Consult a tax advisor on implications for inherited real estate.

Key contacts

• California Department of Public Health (vital records): cdph.ca.gov
• California Courts probate locator: courts.ca.gov
• California State Bar lawyer referral: calbar.ca.gov