California Small Estate Limit for 2026

I recently had a client, David, come to me in a state of near panic. He’d meticulously drafted a codicil to his mother’s estate plan, changing the distribution of a valuable antique coin collection. He thought he’d followed all the proper procedures – signing, witnessing, everything. But the original will couldn’t be found, and the codicil, while valid on its face, wasn’t properly integrated with the original document. The result? A lengthy, expensive probate battle with his siblings, costing the estate upwards of $30,000 in legal fees – money that could have gone to his mother’s intended beneficiaries.

What is the California Small Estate Limit, and Why Does it Matter?

As an Estate Planning Attorney and CPA with over 35 years of experience here in Escondido, California, I’ve seen countless situations where a little proactive planning could have saved families significant time, expense, and emotional distress. The California probate process can be complex and time-consuming, often lasting months, if not years. Fortunately, California law provides several streamlined procedures for smaller estates, allowing assets to pass directly to beneficiaries without the need for formal probate. Understanding these limits is crucial for effective estate planning.

What Happens if My Estate Exceeds the Small Estate Limit?

If an estate’s total value exceeds the threshold, it generally requires full probate administration, a court-supervised process involving inventorying assets, paying debts and taxes, and distributing the remaining property according to the will or intestacy laws. This can be a costly and time-consuming undertaking. However, California law offers several avenues to avoid or simplify probate, even for estates approaching or exceeding the standard limit. One of the most powerful tools available is careful estate planning, ensuring assets are properly titled and beneficiary designations are up-to-date.

What is the Small Estate Affidavit and What is the Limit for 2026?

For deaths occurring on or after April 1, 2025, the gross value threshold for using a Small Estate Affidavit (Probate Code § 13100) has increased to $208,850. This procedure allows successors to collect personal property without court involvement. However, it’s vital to understand what constitutes the “gross value” of the estate. This total MUST NOT include assets held in joint tenancy, trust, or those with named beneficiaries (POD/TOD), but MUST include the value of any real property unless that property is handled via a separate summary procedure.

How Does This Differ From the Limits for Transferring Real Property?

Dealing with real property, such as a home, requires different procedures. Under AB 2016 (Probate Code § 13151), a primary residence valued up to $750,000 qualifies for a ‘Petition for Succession’ rather than full probate administration. This is a court-filed Petition requiring a hearing and a Judge’s Order, though it is significantly faster than full probate. Conversely, the Affidavit for Real Property of Small Value (Probate Code § 13200) allows transfer of real property interests valued at less than $69,625 (the 2025/2026 adjusted limit) by filing an affidavit with the Court Clerk and recording a certified copy with the County Recorder, completely bypassing the need for a hearing.

What About Assets I Forgot to Put in My Trust?

It’s surprisingly common for clients to have assets they intended to be in their trust – listed on Schedule A, for example – but failed to retitle them. If this happens, a Section 850 Petition (Probate Code § 850) can obtain a court order confirming the asset as trust property. This ‘cures’ the title defect and avoids a full probate estate for that single asset. As a CPA, I emphasize the importance of ensuring proper titling and beneficiary designations, not just for probate avoidance, but also to maximize the step-up in basis for capital gains tax purposes.

What if I have a Surviving Spouse?

The Spousal Property Petition (Probate Code § 13650) offers a streamlined process for transferring assets to a surviving spouse, allowing for the transfer of unlimited assets without full probate administration, regardless of the estate’s value. It is strictly for assets passing to a spouse/domestic partner and requires the property be characterized as community property or quasi-community property. This is a particularly advantageous option for blended families or those with complex asset structures.

Can I Use a Transfer on Death Deed?

A Revocable Transfer on Death Deed is a valid alternative to probate for residential property, but it MUST be recorded within 60 days of notarization to be valid. Furthermore, beneficiaries assume liability for the decedent’s debts up to the value of the property for 3 years after death. It’s crucial to consult with an attorney to ensure this deed is properly drafted and executed.

What About Vehicles and Other Personal Property?

Vehicles and vessels may be transferred outside of probate using the Affidavit for Transfer Without Probate (DMV Form REG 5). The value of the vehicle is excluded from the $208,850 small estate calculation, meaning a high-value car does not disqualify an estate from using summary procedures.

What determines whether a California probate estate closes smoothly or turns into litigation?

The path through California probate is rarely a straight line; it requires precise adherence to statutory deadlines, accurate asset characterization, and strict fiduciary compliance. Without a clear roadmap, what begins as a standard administrative proceeding can quickly dissolve into a costly battle over interpretation, valuation, and beneficiary rights.

To initiate the case correctly, you must connect the filing steps through petition for probate, confirm the location using jurisdiction and venue issues, and ensure no interested parties are missed by strictly following probate notice requirements rules.

California probate is most manageable when authority is documented early, assets are classified correctly, and procedure is followed consistently from petition through closing. When the process is approached with realistic expectations about notice, claims, accounting, and dispute risk, the estate is more likely to move toward closure without avoidable conflict or delay.

Verified Authority on California Probate Alternatives

• Personal Property Affidavit ($208,850 Limit): California Probate Code § 13100 (Small Estate Affidavit)
  For deaths on or after April 1, 2025, the gross value threshold for using a Small Estate Affidavit has increased to $208,850. This procedure allows successors to collect cash, stocks, and personal items without court involvement. Warning: This total MUST NOT include assets held in joint tenancy, trust, or those with named beneficiaries (POD/TOD), but MUST include the value of real property unless handled via a separate summary procedure.
• Primary Residence Succession (AB 2016): California Probate Code § 13151 (Petition for Succession)
  You must distinguish between the Affidavit for Real Property of Small Value (strictly for property <$69,625) and AB 2016. Under AB 2016, a primary residence valued up to $750,000 qualifies for a ‘Petition for Succession’ rather than full probate. This is a court-filed Petition requiring a Judge’s Order, though it is significantly faster than full administration.
• Spousal Property Petition (Unlimited): California Probate Code § 13650 (Spousal Transfers)
  This powerful alternative allows for the transfer of unlimited assets to a surviving spouse or domestic partner without full probate administration, regardless of the estate’s value. It is strictly for assets passing to a spouse and requires the property be characterized as community property or quasi-community property.
• Trust Assets & The “Heggstad” Petition: California Probate Code § 850 (Heggstad Petition)
  If a decedent intended an asset to be in their trust (e.g., listed on Schedule A) but failed to retitle it (the “Oops” factor), a Section 850 Petition can obtain a court order confirming the asset as trust property. This “cures” the title defect and avoids opening a full probate estate for that single asset.
• Vacant Land & Timeshares: California Probate Code § 13200 (Real Property of Small Value)
  For real property interests valued at less than $69,625 (the 2025/2026 adjusted limit), successors can file an Affidavit for Real Property of Small Value with the Court Clerk and record a certified copy with the County Recorder. This completely bypasses the need for a hearing or judge’s order.
• Vehicle & Vessel Transfers (DMV): DMV Form REG 5 (Affidavit for Transfer Without Probate)
  Vehicles and vessels may be transferred outside of probate using the Affidavit for Transfer Without Probate (REG 5). Critically, the value of the vehicle is excluded from the $208,850 small estate calculation, meaning a high-value car does not disqualify an estate from using summary procedures.
• Digital Asset Access (RUFADAA): California Probate Code § 870 (RUFADAA)
  Even in summary administration, digital assets can be locked. Without specific RUFADAA language (Probate Code § 870) in your Will or Trust, service providers like Coinbase and Google can legally deny successors access to digital wallets and accounts, forcing a full probate just to retrieve them.