Order
When life feels overwhelming
Order
When life feels overwhelming
California families may need to sort community property from separate property, decide whether Superior Court probate is required, protect a surviving spouse's rights, and handle both a final Franchise Tax Board return and federal filings. Inherited real estate can also raise Proposition 19 property-tax questions.
This guide is a practical starting point, not legal advice. The California Courts self-help materials and a qualified probate professional can help a family apply the rules to a particular estate.
A full probate case is filed in the Superior Court for the proper county. The court can appoint a personal representative, admit a will, supervise required notices, and authorize distribution. Not every asset belongs in that case. Trust property, beneficiary-designated accounts, and property that passes by survivorship may transfer outside probate.
Before assuming full probate is necessary, list the property, how each asset is titled, whether it has a beneficiary, and whether it is community or separate property. California provides simplified transfer procedures for some property, but each procedure has its own amount, waiting period, and documentation rules.
The California small-estate personal-property affidavit under Probate Code § 13100 may be available when the qualifying property does not exceed $208,850 under the current DE-300 limits. Families generally must wait the required period after death and must count only the property covered by the statute.
Real property and a surviving spouse's property can follow different court forms or petition procedures. The affidavit amount alone does not decide every California estate, so confirm the asset type and current Judicial Council instructions before using it.
California generally treats property acquired during marriage as community property, while property owned before marriage and individual gifts or inheritances may remain separate. Characterization matters because it affects ownership, transfer, and tax basis. A surviving spouse may be able to use a spousal-property petition rather than a full probate for qualifying property.
Do not assume that joint tenancy and community property have identical tax results. Families handling a home or appreciated investment should confirm title and basis records before a later sale.
California does not impose an inheritance tax. A final California income tax return may still be due to the Franchise Tax Board, along with the final federal return. If an estate or trust earns income after death, additional fiduciary returns may be required.
Proposition 19 narrowed the parent-child property-tax reassessment exclusion. When an inherited home may qualify, the heir generally needs to use it as a principal residence and meet filing requirements. Because deadlines and value limits matter, contact the county assessor before assuming an inherited property will keep its prior assessed value.
Read what to do when someone dies, probate: what families need to know, or browse all family guides.