Estate Settlement in California: A Complete Step-by-Step Guide for Executors

California Probate at a Glance

Step 1: Determine If You Need Probate

Not every California estate requires formal probate. If the total value of probate assets is $184,500 or less, you may be able to use the simplified small estate affidavit process (California Probate Code §13100). This lets you transfer assets with a signed declaration instead of going through court.

Assets that typically don't count toward this threshold include jointly held property, assets in a living trust, life insurance proceeds, retirement accounts with named beneficiaries, and payable-on-death accounts.

Not sure if you need probate? Read our guide →

Step 2: File the Petition with Superior Court

If probate is required, file a Petition for Probate (Form DE-111) with the Superior Court in the county where the deceased lived. You'll need:

• The original will (if one exists)
• Certified death certificate
• Petition for Probate (Form DE-111)
• Notice of Petition to Administer Estate (Form DE-121)
• Filing fee (varies by county, typically $400–$500)

The court will schedule a hearing, usually 4–6 weeks after filing. You must also publish a notice in a local newspaper for three consecutive weeks.

Step 3: Get Appointed as Personal Representative

At the hearing, the judge will officially appoint you as the personal representative (executor) and issue Letters Testamentary. These letters are your legal authority to act on behalf of the estate. Order multiple certified copies — banks, title companies, and government agencies will each need one.

Step 4: Notify Creditors and Beneficiaries

California requires you to notify all known creditors directly and publish a general notice to creditors. Creditors have 4 months from the date you receive your letters to file claims against the estate. You must also notify all beneficiaries named in the will.

Step 5: Inventory and Appraise Assets

Within 4 months of appointment, you must file an Inventory and Appraisal (Form DE-160) with the court. California requires a court-appointed probate referee to appraise most assets (real estate, stocks, business interests). Cash and bank accounts can be valued by the executor.

Step 6: Manage Estate Finances

Open an estate bank account and consolidate all estate funds. Pay valid creditor claims, ongoing expenses (mortgage, utilities, insurance), and file final income tax returns. Keep meticulous records of every transaction.

What happens to bank accounts when someone dies →

Step 7: Handle Real Property

California's Proposition 19 significantly impacts inherited property. Unless the heir uses the home as their primary residence within one year and files a Homeowner's Exemption claim, the property will be reassessed at current market value. This can increase property taxes from a few thousand dollars to tens of thousands annually.

If you're selling the property, you may need court confirmation of the sale unless the will grants the executor authority under the Independent Administration of Estates Act (IAEA).

How to handle a parent's house after death →

Step 8: File Final Accounting and Close the Estate

File a final accounting with the court showing all income, expenses, and proposed distributions. Once approved, distribute assets to beneficiaries and file a petition to close the estate.

California Executor Compensation

California sets executor fees by statute based on the estate's value:

• 4% of the first $100,000
• 3% of the next $100,000
• 2% of the next $800,000
• 1% of the next $9,000,000
• 0.5% of the next $15,000,000

Attorney fees follow the same schedule. For a $500,000 estate, that's $13,000 each for the executor and attorney.

Key Deadlines for California Executors

Frequently Asked Questions

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