When a loved one dies, one of the questions that gets asked is, “How does one transfer the property to the heirs?” While going through probate is the more traditional answer, in California, there are instances when full probate is not required.
If the decedent did not leave a lot of properties behind, then going through a full probate proceeding seems counterintuitive. The cost of doing so might even exceed the value of the estate.
California law allows for a streamlined process of dealing with small estates using a small estate affidavit. This allows heirs and successors to collect and transfer property without going through full probate proceedings.
What is a Small Estate Affidavit?
A small estate affidavit is provided for under California Probate Code §13100 and is accomplished using the Small Estate Affidavit form or Form DE-300, also known as the Affidavit for Collection of Personal Property. Note that this affidavit does not cover real properties.
This form allows a person to facilitate the expeditious transfer of personal property to the decedent’s successors, and is typically used by them to collect money or tangible personal property in the custody of banks and other financial institutions.
Once you have filled up the form, you can present the affidavit, together with a certified copy of the death certificate of the decedent, to the bank or financial institution. This presupposes, however, that the following are also true:
- That no formal probate case has been opened
- The affidavit does not cover real estate property
- At least 40 days has passed since the death of the decedent
What Qualifies as a Small Estate?
Before you can utilize this streamlined process of small estate distribution, first you must satisfy yourself that the decedent’s estate is actually eligible as a small estate.
This is particularly good to review as California has recently issued adjusted values to what is legally considered a “small estate.” The amounts are adjusted every three years, so the threshold of what is considered a “small estate” changes depending on the date of death of the decedent.
| Date of Death | Small Estate Limit |
| Between January 1, 2020 and March 31, 2022 | $166,250 |
| Between April 1, 2022 and March 31, 2025 | $184,500 |
| After April 1, 2025 | $208,850 |
If the date falls within the above dates, and falls below the small estate limit, then using a small estate affidavit form is an available option for you.
How to Determine the Value of the Estate?
The date of death of the decedent is significant because the value of the estate is set to the fair market value at time of death. For cash, this may not be important, but for other properties such as jewelry, collectibles, and other valuable items, their value may fluctuate over time.
The Probate Code also sets the threshold based on the gross fair market value – or before deducting debts and liabilities such as mortgages, credit card balances, personal loans, or other unsecured debts.
It is important to note here that for purposes of a small estate under Probate Code §13100, real estate counts towards the total threshold limit, even though the small estate affidavit only applies to personal property.
For instance, if the decedent left a small property and some cash in the bank, if the gross value of both the cash and the real estate does not exceed $208,850, and the decedent died after April 1, 2025, then the estate is considered a small estate in California.
The heir or successor of the decedent would then use the Small Estate Affidavit to transfer ownership of the cash in the decedent’s bank account, while using an Affidavit re Real Property of Small Value, or Form DE-305, for the real estate.
A Primary Residence Not Exceeding $750,000
There is yet another nuance to the small estate provisions of the California Probate Code, and this applies to a primary residence whose value does not exceed $750,000.
California has crafted a specific exception to primary residences with a value not exceeding $750,000. That is, the threshold of $208,850 for small estates technically includes both real and personal properties – excluding any property being handled by a separate Petition to Determine Succession to Real Property.
To illustrate, if the decedent left personal properties valued at about $100,000, and their primary residence is valued at $500,000 – the total gross value of the estate is $600,000, which exceeds the threshold for small estates.
However, the surviving family of the decedent can still utilize the small estate affidavit to transfer the personal properties worth $100,000, if a Petition to Determine Succession to Real Property is used to deal with the decedent’s primary residence. This is provided for under Probate Code section 13154 and is considered a disposition of an estate without administration.
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If you want to determine eligibility for a small estate affidavit, you can benefit from a consultation with a probate attorney who can help clarify your options. Schedule a consultation with us today.