California Probate Thresholds and the Small Estate Affidavit

Editorial note: This page is educational and is not legal, tax, or financial advice. California probate thresholds and small-estate procedures have direct consequences for real property title, tax basis, and creditor claims. Consult a California licensed estate planning attorney and your tax advisor before filing any affidavit, petition, or deed.

Last updated: August 13, 2026 · By Gold California Editorial

This page explains California's small-estate procedures for readers who lost a spouse, a parent, or another family member and need to know whether formal probate is required. It is written for surviving spouses, adult children serving as informal executors, and pre-retirees who want to title assets so their survivors can avoid a courtroom. Every dollar figure below traces to a California statute or to a Judicial Council form, cited inline.

California offers three separate short-cut procedures for a small estate. Each has its own ceiling, its own waiting period, and its own filing venue. The rules changed on January 1, 2025 under Assembly Bill 2016, and the Judicial Council refreshed the dollar amounts on April 1, 2025 under Probate Code Section 890.

What the California small-estate affidavit is

The California small-estate affidavit is a sworn statement that lets a successor collect a decedent's personal property without opening a probate case. It is authorized by California Probate Code Sections 13100 through 13116. The affidavit is presented to the asset holder, such as a bank, a brokerage, or a life insurance company, and the holder transfers the item to the successor on the strength of the affidavit alone.

The mechanism is not a court proceeding. There is no petition, no filing fee, and no hearing. The successor prepares the affidavit under penalty of perjury, attaches a certified death certificate, and delivers the package to the entity that holds the asset (see California Probate Code Section 13101).

Three conditions have to line up. The estate must fit under the current gross-value ceiling published by the Judicial Council on Form DE-300. At least 40 days must have passed since the death. The person signing the affidavit must be a successor as defined by Probate Code Section 13006.

The affidavit route sits alongside two other short-cut procedures. A separate affidavit under Section 13200 handles real property of small value. A petition and court order under Sections 13151 through 13154 handles the decedent's primary residence up to a much higher ceiling.

Current California probate thresholds and effective dates

Two effective-date windows currently matter. Deaths that occurred between April 1, 2022 and March 31, 2025 use the earlier amounts. Deaths on or after April 1, 2025 use the amounts adjusted by the Judicial Council under Probate Code Section 890(b) and published on Form DE-300 revised April 28, 2025.

The next scheduled adjustment is April 1, 2028. That cadence follows Probate Code Section 890(b). The Judicial Council adjusts each amount using the national Consumer Price Index for All Urban Consumers. The three-year measurement period ends on December 31 of the year before the adjustment.

The date that governs is the decedent's date of death, not the date the affidavit is signed or filed. Section 890(d) says an adjustment does not apply when the death preceded the adjustment date, so an estate stays on the ceiling in effect on the date of death.

Assembly Bill 2016, chaptered as Stats. 2024, Ch. 331 and effective January 1, 2025, changed one procedure in a substantive way. It added a new Section 13154 that lets a court order transfer of the decedent's primary residence when its gross value does not exceed $750,000. That $750,000 ceiling only applies to deaths on or after January 1, 2025.

Threshold table with statutory citations

Source: Judicial Council of California Form DE-300, Maximum Values for Small Estate Set-Aside and Disposition of Estate Without Administration, revised April 28, 2025 (courts.ca.gov). California Probate Code Sections 890, 6600 through 6613, 13100 through 13116, 13151 through 13154, 13200 through 13211, and 13600 through 13601. Checked August 2026.

Which assets count toward the threshold

The Section 13100 affidavit asks whether the decedent's gross California real and personal property is under the ceiling. Gross value means fair market value on the date of death, without deducting mortgages, secured liens, or unsecured debts. That is a strict rule and it catches people who mentally net a mortgage off a house.

Assets that count include bank accounts and brokerage accounts titled only in the decedent's name. They also include uncashed paychecks and refunds owed to the decedent. Tangible personal property such as furniture, jewelry, and physical bullion the decedent held individually is included too. Loose paper stock certificates and closely held business interests titled to the decedent also count.

California-situated real property counts. Out-of-state real property is excluded from the Section 13100 calculation because Section 13100 covers California property only. Out-of-state property has to be handled under the probate laws of the state where it sits, which usually means an ancillary probate.

Property described in Section 13050 is excluded from the calculation. The exclusion list is broad, and correct application of the list is what usually keeps an estate under the ceiling.

Which assets do not count under Section 13050

Probate Code Section 13050 lists the assets excluded from the gross-value calculation. The list is what allows most middle-income California estates to use the small-estate affidavit even when total wealth on paper looks larger.

• Joint tenancy property. Any interest the decedent held as a joint tenant is excluded under Section 13050(a)(1). The joint tenant takes by right of survivorship outside probate, and the value does not count toward the small-estate ceiling.
• Property with a terminable interest. Any interest the decedent held for life or subject to a similar terminable event is excluded under Section 13050(a)(1). A life estate ends at death and does not pass through the estate.
• Property passing to the surviving spouse. Assets that pass to the surviving spouse under Probate Code Section 13500 are excluded under Section 13050(a)(1). The spousal set-aside path is a separate, streamlined procedure.
• Trust assets. Section 13050(a)(1) expressly excludes property in a trust revocable by the decedent during the decedent's lifetime. A funded revocable living trust keeps assets out of the small-estate calculation and out of formal probate.
• Multiple-party accounts with survivorship. Section 13050(a)(2) excludes multiparty accounts, including payable-on-death and Totten trust accounts, to the extent the sums pass to a surviving party, P.O.D. payee, or beneficiary. Section 13050 cross-references Article 2 of Chapter 1 of Part 2 of Division 5 for the account definitions.
• Registered vehicles, vessels, and mobilehomes. Section 13050(b) excludes any vehicle registered under the California Vehicle Code, any vessel numbered under Division 3.5 of the Vehicle Code, and any manufactured home or mobilehome registered under the Health and Safety Code.
• Small salary or compensation owed. Section 13050(c) excludes salary or other compensation owed to the decedent up to the current ceiling. For deaths on or after April 1, 2025, that ceiling is $20,875.
• Nonprobate transfers under Section 5000. Retirement accounts, IRAs, 401(k) accounts, life insurance, and transfer-on-death securities pass by beneficiary designation under Probate Code Section 5000. They do not enter the probate estate and are not counted for the Section 13100 ceiling.
• Community property with right of survivorship. Assets titled as community property with right of survivorship under California Civil Code Section 682.1 pass by operation of law to the surviving spouse and do not count for the small-estate calculation.

The Section 13050 exclusions are what makes the small-estate affidavit workable for the median California household. A house held in joint tenancy, a car titled at DMV, an IRA with named beneficiaries, and a POD bank account are all outside the calculation. What remains for the Section 13100 arithmetic is usually a solo-titled checking account, a solo-titled brokerage account, tangible personal property, and any physically held bullion or coin.

Timing: the 40-day wait and the six-month wait

The waiting periods are set by statute and are not waivable. They are triggered by the date of death, not by the date the family found paperwork or hired counsel.

The Section 13100 personal-property affidavit cannot be used until 40 days have passed since the death (Probate Code Section 13100). That window protects asset holders and gives creditors and other successors time to surface.

The Section 13151 petition for a court order determining succession to the primary residence also uses a 40-day wait (Probate Code Section 13154(b)(2)). The petition can be filed at any time after that window, subject to the court's own scheduling.

The Section 13200 affidavit for real property of small value uses a longer, six-month wait (Probate Code Section 13200(a)). Real property carries higher risk to good title, and the extra window gives creditors and other claimants time to appear before the affidavit shifts title to the successor.

Section 13200(a)(8) also requires that funeral expenses, expenses of last illness, and all unsecured debts of the decedent be paid before the affidavit is filed. That condition does not apply to the Section 13100 personal-property affidavit, but the affiant is still liable to unpaid creditors up to the fair market value received.

How to file the Section 13100 small-estate affidavit

The steps below outline the general Section 13100 process. They are not legal advice, and a California estate planning attorney should review the affidavit for your facts.

1. Confirm the estate qualifies. Total the fair market value of the decedent's California real and personal property on the date of death, excluding all assets described in Probate Code Section 13050. If the gross qualifying value is under the ceiling in effect on the date of death, the affidavit path is open.
2. Wait at least 40 days after the death. Section 13100 forbids using the affidavit before the 40th day. Mark the day of death, count 40 calendar days forward, and do not deliver the affidavit before that date.
3. Identify all successors. A successor is defined in Probate Code Section 13006. It includes a sole beneficiary under the decedent's will, or if there is no will, the heirs under the California laws of intestate succession. If more than one person qualifies, all successors sign the affidavit or provide written consent under Section 13051.
4. Prepare the affidavit in the statutory form. Section 13101 lists ten mandatory statements. Include the decedent's name, date and place of death, a description of the property to be transferred, the affiant's status as a successor, and the sworn declaration under penalty of perjury.
5. Attach a certified copy of the death certificate. Section 13101(d) requires a certified death certificate. County vital records offices issue certified copies for a fee.
6. Attach Judicial Council Form DE-300. Section 13101(f) requires the current list of adjusted dollar amounts, published under Section 890(c), to be attached for deaths on or after April 1, 2022. Form DE-300 revised April 28, 2025 is the current version on the Judicial Council forms page.
7. Have the affidavit notarized. Section 13101 requires a notary public's certificate of acknowledgment for each person signing. Any California notary public commissioned by the Secretary of State can do this.
8. Deliver the affidavit package to the asset holder. Present the notarized affidavit, the certified death certificate, and Form DE-300 to the bank, brokerage, insurance company, or other holder. Under Section 13105, the holder must pay, transfer, or deliver the described property to the affiant.

Consult a California licensed estate planning attorney before you sign. Consult your tax advisor for how the affidavit will interact with the tax basis of the received asset and with any final income tax return the estate must file.

The Section 13200 real property affidavit path

Section 13200 provides a separate affidavit for California real property of small value. It is a court filing, not a delivery to a bank. The affiant files the affidavit in the superior court in the county where the decedent was domiciled, or in the county where the real property is located if the decedent was not a California domiciliary.

The gross California real property ceiling for deaths on or after April 1, 2025 is $69,625. For deaths between April 1, 2022 and March 31, 2025 the ceiling is $61,500. These amounts are set by Section 13200(h) and adjusted every three years by the Judicial Council under Section 890.

Section 13200(c) requires an inventory and appraisal of the real property, made by a probate referee appointed by the Controller under Section 400. The affiant selects the referee from the referees appointed for the county where the property sits.

Section 13200(a)(8) requires the affiant to state that funeral expenses, expenses of last illness, and all unsecured debts of the decedent have been paid. The affidavit uses the same six-month post-death wait described earlier and produces a certified copy that can be recorded with the county recorder to move title to the successor.

The Section 13151 primary residence court order

Sections 13151 through 13154 allow a successor to petition the superior court for an order determining succession to the decedent's primary residence in California. This is the procedure whose ceiling was raised to $750,000 by Assembly Bill 2016, effective for deaths on or after January 1, 2025.

Section 13152 lists what the verified petition must contain. The petition covers venue facts and a description of the real property that was the decedent's primary residence. It states the gross value based on an inventory and appraisal. It lists the names and addresses of heirs and devisees, and it attaches a copy of any will the petitioner relies on.

Section 13154(b)(1) sets the current $750,000 ceiling on gross value. Paragraph (b)(2) sets the 40-day wait after death. Paragraph (b)(3) requires either that no probate proceeding is pending or that the personal representative has consented in writing to this procedure.

The Section 13151 route is more involved than the Section 13100 affidavit because it requires a court filing and an order. It is the right tool when the primary residence is the main asset and its value exceeds the Section 13200 real property affidavit ceiling but falls under the $750,000 line.

What Assembly Bill 2016 changed on January 1, 2025

Assembly Bill 2016 was chaptered as Stats. 2024, Ch. 331 and became operative on January 1, 2025. It made three main changes that estate practitioners talk about most often.

First, it created a stand-alone $750,000 ceiling for the primary residence under Sections 13151 through 13154. Before AB 2016, the primary residence was subject to the same $184,500 ceiling as personal property under Section 13100. That was a hard limit in a state where the median home value is well above $184,500.

Second, it moved the numerical ceilings that used to sit inside Section 13100 into Section 13101(g) and consolidated the current list on Judicial Council Form DE-300. Section 13100 itself no longer contains a dollar figure. The current amount is looked up on Form DE-300 for the applicable date of death.

Third, it added notice requirements and other procedural refinements for the Section 13151 petition. Section 13152 now specifies who must be given notice of the petition and how, and Section 13154 sets the determinations the court has to make before issuing the order.

The Section 13050 exclusions were not narrowed by AB 2016. Joint tenancy assets, trust assets, POD and TOD accounts, and IRAs continue to sit outside the small-estate calculation. AB 2016 is a procedure reform for the assets that would otherwise land inside the probate estate.

When the small-estate affidavit is a bad idea or not for you

A balanced read has to name when this short-cut is the wrong tool. Several situations call for formal probate or a different procedure.

• The gross estate is over the ceiling. If the Section 13100 gross value exceeds $208,850 (deaths on or after April 1, 2025), the affidavit route is unavailable. Attempting to use it anyway exposes the affiant to perjury liability and to claims from unpaid creditors and other successors.
• Creditor claims are unresolved. The Section 13200 real property affidavit requires all funeral expenses, expenses of last illness, and unsecured debts to have been paid. The Section 13100 personal-property affidavit has no such precondition, but the affiant remains personally liable to unpaid creditors up to the value received, under Probate Code Section 13109.
• A successor dispute is open. If more than one person claims the same asset, or if a will contest is likely, formal probate provides a court process for adjudicating those disputes. An affidavit is designed for cases where the successor identity is clear.
• The primary residence is above $750,000 gross. Sections 13151 through 13154 top out at $750,000. A California primary residence above that line requires formal probate or a nonprobate transfer arranged before death, such as a revocable trust or a revocable transfer on death deed.
• Out-of-state real property is involved. The Section 13100 affidavit covers California property. Real property in Nevada, Oregon, Arizona, or any other state has to be transferred under that state's probate laws, usually via an ancillary probate.
• The decedent had a solvent testamentary trust or a pour-over will with unfunded assets. If the will pours over into a trust that was never funded, formal probate may still be required to move the residuary assets into the trust before distribution.
• The estate includes a going-concern business. A closely held business often needs formal administration for tax return filing, buy-sell agreement enforcement, and creditor management. Short-cutting through a Section 13100 affidavit can leave the business's tax and legal position unclear.

None of this argues against using the small-estate affidavit in the right case. It argues against filing one from a template without a California estate planning attorney reviewing the fit for your facts.

California small-estate affidavit questions, answered

What is the current California small-estate affidavit threshold?

For deaths on or after April 1, 2025, the small-estate affidavit under Probate Code Section 13100 covers estates whose gross qualifying value does not exceed $208,850. For deaths between April 1, 2022 and March 31, 2025, the ceiling is $184,500. The Judicial Council publishes the current amount on Form DE-300, revised April 28, 2025.

How long do I have to wait to file a small-estate affidavit in California?

Probate Code Section 13100 requires that at least 40 days pass after the death before the affidavit is used. The Section 13200 affidavit for real property of small value uses a longer, six-month wait. The Section 13151 petition for the primary residence uses the same 40-day wait as Section 13100.

Which assets count toward the California small-estate ceiling?

The Section 13100 calculation counts the fair market value on the date of death of the decedent's California real and personal property, without deducting debts. Section 13050 excludes several categories: assets in a revocable trust, joint tenancy property, community property with right of survivorship, and payable-on-death or transfer-on-death accounts. Property passing to a surviving spouse under Section 13500 is also excluded. Retirement accounts and life insurance with named beneficiaries pass under Probate Code Section 5000 and do not count.

Can a small-estate affidavit be used for real property in California?

Yes, but under a separate procedure. Section 13200 provides an affidavit for real property of small value. For deaths on or after April 1, 2025, the gross California real property ceiling is $69,625. Section 13200 requires a six-month wait after death, an inventory and appraisal by a probate referee, and a statement that all funeral expenses, expenses of last illness, and unsecured debts have been paid.

What did Assembly Bill 2016 change on January 1, 2025?

AB 2016, chaptered as Stats. 2024, Ch. 331, added a new procedure under Probate Code Sections 13151 through 13154 that lets a court order transfer of the decedent's primary residence when its gross value does not exceed $750,000. It also removed the dollar figure from Section 13100 itself and consolidated the current amounts on Judicial Council Form DE-300. The $750,000 primary residence ceiling only applies to deaths on or after January 1, 2025.

Does an IRA or a 401(k) count toward the small-estate ceiling?

No. Retirement accounts pass by beneficiary designation as nonprobate transfers under Probate Code Section 5000. They do not enter the probate estate and are not counted for the Section 13100 gross-value calculation. The custodian pays the account directly to the named beneficiary on the account form. If no beneficiary is named, the account falls back to the plan's default rules, which may pull the account into the probate estate.

Do I file the small-estate affidavit with the court?

No. The Section 13100 affidavit is delivered to the asset holder, such as the bank or brokerage that holds the item. There is no court filing and no filing fee. The Section 13200 real property affidavit and the Section 13151 primary residence petition are court filings. They go to the superior court in the county of the decedent's domicile, or in the county where the property is located.

Can physical gold bullion be transferred by small-estate affidavit in California?

Yes, if the bullion was titled solely to the decedent and its fair market value on the date of death is under the current Section 13100 ceiling. Bullion held with a surviving co-owner as joint tenants, or as community property with right of survivorship, is excluded under Section 13050. Custody records and purchase invoices help establish title and value at the date of death.