What to gather for a small estate in California

A signed statement you give to a bank, company or person holding the property, so they pay or transfer it to you. It is not filed with the court.

Limit

Up to $208,850 (deaths on or after April 1, 2025) Counted at full value, without subtracting debts.

Date of death	Limit
On or after April 1, 2025	$208,850
April 1, 2022 to March 31, 2025	$184,500
On or before March 31, 2022	$166,250

For a death on or after April 1, 2025, the total cannot be more than $208,850. The limit was $184,500 for deaths from April 1, 2022, to March 31, 2025, and $166,250 before April 1, 2022. The limit is adjusted every three years; the next adjustment is set for April 1, 2028.

What counts

The gross value of all the person's real and personal property in California, not counting the property listed in Probate Code 13050 (see the counting rules) or a home included in a primary residence petition. Debts are not subtracted.

Waiting period

At least 40 days must have passed since the death.

Who can use it

The 'successor': the person or people who inherit the item under the will, or under state inheritance law if there is no will. A guardian or conservator, a trustee of a trust that inherits, a custodian for a minor named in the will, or an agent under a durable power of attorney may act for the person who inherits. When more than one person inherits the item, they sign the affidavit together.

Court or where to file

Not filed with a court. You give it to the holder of the property.

Notary

The law does not require notarization, but many banks and companies ask for it. The holder must see reasonable proof of identity, such as a current driver's license or passport, or a notary's certificate of acknowledgment.

Papers to attach

• Certified copy of the death certificate
• Form DE-300 (list of current dollar limits), if the death was on or after April 1, 2022
• Proof the person owned the property, such as the bank statement, passbook or stock certificate, if available
• If the person owned any real property in California: an inventory and appraisal (forms DE-160 and DE-161) made by a probate referee
• If a probate case exists: the personal representative's written consent and letters

Steps

1. Wait until at least 40 days after the death.
2. Ask the bank or company if it has its own affidavit form; many do.
3. Fill in the affidavit with the required statements and a description of the property.
4. Every person who inherits the item signs under penalty of perjury.
5. Give the affidavit, the death certificate, form DE-300 and proof of ownership to the holder.

Fee

There is no court filing fee because the affidavit is not filed with the court. If the person owned real property in California, the probate referee who appraises it is paid one-tenth of one percent of the value appraised, plus expenses.

Debts and responsibility

If you receive property this way, you are personally responsible for the person's unpaid unsecured debts (such as funeral costs, last-illness costs and wage claims), up to the value of what you received minus liens. You also must give the property, or its value, to anyone with a better legal right to it, and three times the value if you got it by fraud. These claims are generally barred three years after you present the affidavit, or three years after fraud is discovered, whichever is later.

What the bank or holder must do

If the affidavit meets the legal requirements, the holder must pay or transfer the property, and a transfer agent must re-register securities. The holder may rely on the affidavit and is then released from liability. If the holder refuses within a reasonable time, you may sue to get the property, and the court must award reasonable attorney's fees if it finds the refusal was unreasonable. If you cannot present the person's evidence of ownership, the holder may ask for a bond or an indemnity agreement.

Forms

• DE-300 Maximum Values for Small Estate Set-Aside & Disposition of Estate Without Administration (Rev. April 28, 2025)
• Small Estate Affidavit sample form (Sacramento County Public Law Library, linked from the court self-help guide)
• DE-160 Inventory and Appraisal (only if there is real property in California)

Law: Cal. Prob. Code secs. 13050, 13100-13116, 890

Source: Official page