Effective Dates: 12/10/2024 - Present Previous | Next

TN 26 (12-24)

GN 02315.041 California Small Estates

A. Policy for California small estates

California Probate Code, Division 8, Part 1, Chapter 3 sets forth the small estate affidavit procedure for the collection or transfer of personal property. See Cal. Prob. Code §§ 13100 – 13117.The person(s) executing the affidavit or declaration as successor of the decedent are entitled to have the property described in the affidavit or declaration paid, delivered, or transferred to them.

If the holder of the decedent’s property refuses to pay, deliver, or transfer any personal property thereof to the successor of the decedent within a reasonable time, the successor may recover the property or compel its payment, delivery, or transfer in an action brought for that purpose against the holder of the property.

1. Overview of the California statute small estate affidavit procedure for the collection or transfer of personal property without administration

Pursuant to section 13100 of the California Probate Code, if the gross value of the decedent's real and personal property in the State of California, excluding property described in section 13050 of the California Probate Code, does not exceed $166,250.00, for a decedent who died before April 1, 2022, and if 40 days have elapsed since the decedent's death, the successor of the decedent may, without procuring letters of administration or awaiting probate of the will, do any of these actions with respect to one or more particular items of property:

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    collect any money due the decedent;

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    receive any item of property that is tangible personal property of the decedent; and

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    have any item of property that is evidence of a debt, obligation, interest, right, security or chose in action belonging to the decedent transferred, whether or not secured by a lien on real property.

For a decedent who died on or after April 1, 2022, as set forth in California Judicial Council Form DE-300, the gross value of the decedent’s real and personal property in California, excluding property described in section 13050 of the California Probate Code must not exceed $184,500.00.

NOTE: 

California law requires that the small estate amount subject to section 13100 of the California Probate Code must be adjusted at three-year intervals for cost-of-living adjustments. The California Judicial Council will publish the adjusted dollar amounts. The small estate value will next be adjusted on April 1, 2025.

References: Cal. Prob. Code §13100 (effective January 1, 2020, to present),§13101 (effective January 1, 2020, to present), §13105 (effective July 1, 1991, to present); Cal. Prob. Code§ 890 (effective January 1, 2020, to present); California Judicial Council Form DE-300 Maximum Values for Small Estate Set-Aside & Disposition of Estate Without Administration.

2. Content requirements for the California affidavit or declaration for the small estate procedure and required attachments

We will not furnish an SSA version of the affidavit or declaration. The California Courts' self-help guide provides instructions on how the successor of the decedent can obtain a sample affidavit.

a. Content requirements for the affidavit or declaration

To collect money, receive tangible personal property, or have evidence of a debt, obligation, interest, right, security, or chose in action transferred under this chapter of the California Probate Code, an affidavit or a declaration under penalty of perjury under the laws of California shall be furnished to the holder of the decedent's property stating:

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    The decedent's name;

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    The date and place of the decedent's death;

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    At least 40 days have elapsed since the death of the decedent, as shown in a certified copy of the decedent’s death certificate attached to this affidavit or declaration;

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    Either of these, as appropriate:

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      No proceeding is now being or has been conducted in California for administration of the decedent's estate; or

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      The decedent’s personal representative has consented in writing to the payment, transfer, or delivery to the affiant or declarant of the property described in the affidavit or declaration;

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    The current gross fair market value of the decedent's real and personal property in California, excluding the property described in Section 13050 of the California Probate Code, does not exceed $166,250.00, if the decedent died prior to April 1, 2022, or $184,500.00, if the decedent died on or after April 1, 2022;

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    A description of the property of the decedent that is to be paid, transferred, or delivered to the affiant or declarant;

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    The name of the successor of the decedent (as defined in Section 13006 of the California Probate Code) to the described property;

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    Either of these, as appropriate:

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      The affiant or declarant is the successor of the decedent (as defined in Section 13006 of the California Probate Code) to the decedent's interest in the described property; or

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      The affiant or declarant is authorized under Section 13051 of the California Probate Code to act on behalf of the successor of the decedent (as defined in Section 13006 of the California Probate Code) with respect to the decedent's interest in the described property.

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    No other person has a superior right to the interest of the decedent in the described property;

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    The affiant or declarant requests that the described property be paid, delivered or transferred to the affiant or declarant; and

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    The affiant or declarant affirms or declares under penalty of perjury under the laws of the State of California that the foregoing is true and correct.

Where more than one person executes the affidavit or declaration, the statements required shall be modified to reflect that fact.

b. Attachments to the affidavit or declaration

These attachments must be included with the affidavit or declaration:

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    A certified copy of the decedent’s death certificate must be attached to the affidavit or declaration.

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    If the decedent’s personal representative has consented to the payment, transfer, or delivery described in the affidavit or declaration, a copy of the consent and of the personal representative’s letters also must be attached to the affidavit or declaration.

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    If the decedent died on or after April 1, 2022, California Judicial Council Form DE-300 must be attached to the affidavit or declaration.

References: Cal. Prob. Code§13101(effective January 1, 2020, to present); California Judicial Council Form DE-300 Maximum Values for Small Estate Set-Aside & Disposition of Estate Without Administration

3. Proof of ownership for California affidavit or declaration for the small estate procedure

If the decedent had evidence of ownership of the property described in the affidavit or declaration and the holder of the property would have had the right to require proof of ownership before the duty to pay deliver, or transfer the property would have arisen, the evidence of ownership, if available, shall be presented to the holder of the property along with the affidavit or declaration if such evidence is rightfully required.

If such evidence is not presented, the holder may condition payment, transfer, or delivery of the property on presentation of a bond in sufficient amount to indemnify the holder against all liability that may be incurred.

Reference: CAL. PROB. CODE § 13102 (effective July 1, 1991, to present).

4. Proof of identity for California affidavit or declaration for the small estate procedure

Each person executing the affidavit or declaration must provide “reasonable proof of identity” to the holder of the decedent's property. Reasonable proof of identity is provided if (1) the affiant or declarant executes the affidavit or declaration in the presence of the holder and (2) either the affiant or declarant is personally known to the holder, or a person personally known to the holder executes a written statement under penalty of perjury affirming the affiant or declarant’s identity.

a. Affidavit executed in the holder's presence

If the affidavit or declaration is executed in the holder’s presence, the holder may reasonably rely on any of these documents as reasonable proof of identity:

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    a current California identification card or driver's license, or one issued during the preceding 5 years;

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    a current U.S. passport or one issued during the preceding 5 years; or

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    any of these documents if the document is current or issued during the preceding 5 years and contains a photograph and description of the person named on it, the signature of the person, and a serial or other identifying number:

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      foreign passport stamped by U.S. Immigration and Naturalization Service (INS) (NOTE: INS no longer exists and its functions have been delegated to the United States Immigration and Customs Enforcement (ICE) agency and the Bureau of Citizenship and Immigration Services (BCIS); in lieu of an INS stamp, SSA should recognize a stamp by either ICE or BCIS);

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      out-of-State driver's license;

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      out-of- State identification card; or

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      United States military issued identification card.

b. Notary Certificate of Acknowledgement

A notary public's certificate of acknowledgement identifying the person executing the affidavit or declaration is reasonable proof of identity.

Unless the affidavit or declaration contains a notary public's certificate of acknowledgment of the identity of the affiant or declarant, the holder shall note on the affidavit or declaration either that the affiant or declarant is personally known or a description of the identification provided by the affiant or declarant.

Reference: Cal. Prob. Code§ 13104 (effective July 1, 1991, to present).

B. Policy of good acquittance and the effect of a California affidavit or declaration under the small estate procedure

If the requirements of sections 13100 to 13104 of the California Probate Code, as listed in this section are satisfied, receipt by the holder of the decedent’s property of the affidavit or declaration constitutes sufficient acquittance for the payment of money, delivery of property, or changing of ownership and discharges the holder from any further liability with respect to the money or property. The holder may rely in good faith on the statements in the affidavit or declaration and has no duty to inquire into the truth of any statement in the affidavit or declaration.

Reference: CAL. Prob. Code § 13106 (effective July 1, 1991, to present)

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0202315041
GN 02315.041 - California Small Estates - 12/10/2024
Batch run: 12/10/2024
Rev:12/10/2024