To the best of our knowledge, the information provided below is current and accurate. Always be sure to consult with a jurisdictional authority before using this information to educate or counsel your clients.

California has no state estate or inheritance tax.

Every state offers a fast track or shortcut for the probate of "small estates." Some assert that probate court is the proper forum for passing a small estate to the heirs, the idea being that if an estate is not valued over a certain minimum threshold, it is too small for serious estate planning.

To be sure, when a state's small estate probate threshold is extremely low, using this shortcut to settle an estate that qualifies may be the obvious choice. However, the small estate probate threshold in some states is substantial, in which case serious issues should be considered before you allow a client to go to the default system of the state court. When small estate probate is appropriate and what the client desires, refer to the following information.

First, assets inherited by the surviving spouse or registered domestic partner can be transferred with a streamlined procedure, called a Spousal (or Domestic Partner) Property Petition. The petition must be submitted to the probate court for approval, but the process is simple and much faster than regular probate. There is no limit on the value of property that can be transferred this way.

Otherwise, you can use the simplified small estate process in California if the estate has a value up to $150,000. Excluded from calculating value: real estate outside California; joint tenancy property; property that goes outright to a surviving spouse; life insurance, death benefits, and other assets not subject to probate that pass to named beneficiaries; multiple-party accounts and payable-on-death accounts; any registered manufactured or mobile home; any numbered vessel; registered motor vehicles; salary up to $15,000; amounts due decedent for services in the armed forces; property held in trust, including a living trust. To use the small estate probate process in California, an executor files a written request with the local probate court asking to use the simplified procedure. The court may then authorize the executor to simply distribute the assets without having to go through probate court proceedings.

California also has a procedure that allows inheritors to skip probate altogether when the value of all the assets left behind is less than a certain amount. All an inheritor has to do is prepare an affidavit stating that he or she is entitled to a certain asset and present it along with a copy of the death certificate to the person or institution holding the asset for release. Again, If the affidavit procedure is used, there's no need to use the small estate probate process. The out-of-court affidavit procedure is available in California if:

1. The value of the estate is no more than $150,000, as calculated using exclusions listed above. There is a 40-day waiting period.

or

2. The estate contains real estate up to $50,000 in value. There is a six-month waiting period.

Probate Code

Advance Care Directives

Ordering Vital Records in California