California’s Form DE-305, Affidavit re Real Property of Small Value, lets a successor transfer a deceased person’s California real estate without opening a full probate, provided the gross value of all the decedent’s California real property stays under a statutory cap. For deaths on or after April 1, 2025, that cap is $69,625. You cannot file until at least six months after the date of death, and the process runs through four steps: a probate referee appraisal, a notarized affidavit filed with the superior court, and recording the court’s certified copy with the county recorder.
Who Qualifies to Use Form DE-305
The affidavit is available to anyone claiming as a successor to the decedent’s California real property, whether under a will or by intestate succession. Probate Code Section 13200 sets the rules, and the gross value of all the decedent’s California real property — not just the parcel you’re claiming — must fall at or below the threshold tied to the date of death:
- Death on or after April 1, 2025: $69,625
- Death from April 1, 2022 through March 31, 2025: $61,500
- Death before April 1, 2022: $55,425
These figures are adjusted periodically under Probate Code Section 890 and published by the California Courts.1Judicial Council of California. DE-300 Maximum Values for Small Estate Set-Aside and Disposition
Three other conditions apply. The property must be located in California. No formal probate can already have been opened for the estate, unless the personal representative gives written consent to use this chapter instead.2California Legislative Information. California Code PROB 13200 – Affidavit Procedure for Real Property of Small Value And you must wait at least six months from the date of death before filing.
File with the superior court in the county where the decedent lived at death. If the decedent was not a California resident, file in any county where the real property is located. Filing in the wrong county means starting over.
What to Gather Before You Start
The clerk will reject a DE-305 that arrives incomplete. Pull everything together first.
Certified Death Certificate
Order a certified copy from the county vital records office where the death occurred, or from the California Department of Public Health. The clerk uses the date on it to confirm the six-month waiting period.
Inventory and Appraisal by a Probate Referee
The real property must be appraised on Judicial Council forms DE-160 and DE-161 by a probate referee. You cannot supply your own valuation. Probate referees are appointed by the State Controller and designated by the court in the county where the property is located.3Justia. California Probate Code 8920-8924 – Designation and Removal of Probate Referee The referee inspects the property, sets fair market value as of the date of death, and signs the appraisal.
The referee’s fee is one-tenth of one percent of the appraised value, with a $75 minimum and a $10,000 maximum.4Justia. California Probate Code 8961-8963 – Commission and Expenses of Probate Referee On a property appraised at $60,000, the calculated commission would be $60, but the $75 minimum applies. The completed DE-160 (and DE-161 if you need extra space) attaches to the affidavit.
Legal Description and APN
The form requires the property’s legal description exactly as it appears on the most recent deed. A street address is not enough. Small discrepancies in metes and bounds, lot and block numbers, or tract references can cause the recorder to reject the document. If you don’t have a copy of the deed, the county recorder where the property sits can provide one for a small fee. You’ll also need the Assessor’s Parcel Number, available on the county assessor’s website or the latest property tax bill.
Filling Out Form DE-305
Download the current version from the California Courts website. The most recent revision is dated January 1, 2026, and using an outdated version risks rejection.5Judicial Council of California. DE-305 Affidavit re Real Property of Small Value
At the top, enter the name and address of each person claiming as successor (the declarant), the decedent’s name, and the case number if one has been assigned. The numbered declarations then ask you to state, under penalty of perjury:
- The decedent’s name, date of death, and place of death, matching the death certificate.
- That at least six months have passed since the date of death.
- That no probate proceeding has been conducted in California, or that the personal representative has consented in writing (attach the consent).
- That the gross value of all the decedent’s California real property does not exceed the applicable dollar threshold, with the correct figure inserted.
- The full legal description and APN on an attached page titled “Attachment 5a,” copied verbatim from the deed.
- The basis of your claim — whether you inherit under the will or through intestate succession — and the specific provisions or family relationship that entitle you to the property.
If the decedent died without a will, California’s intestate succession rules determine who qualifies. Community property passes entirely to the surviving spouse. Separate property follows a hierarchy: surviving spouse, then children, then parents, then siblings, then more distant relatives. Adopted children have the same rights as biological children. Stepchildren do not inherit unless they were legally adopted.
Every declarant signs under penalty of perjury. Perjury on a sworn California document carries a state prison sentence of two, three, or four years.6California Legislative Information. California Penal Code 126 – Perjury and Subornation of Perjury Each signature also needs a notary acknowledgment. The notary verifies identity, not the truth of the statements, but the court will not accept the filing without one.
Filing With the Superior Court
Bring the completed, notarized affidavit to the clerk of the superior court in the correct county, along with the certified death certificate and the Inventory and Appraisal. The filing fee for the affidavit and one certified copy is set by Government Code Section 70626(b); confirm the current amount with the clerk’s office, as fees are periodically adjusted.
The clerk checks that the affidavit is complete and the required attachments are present. If everything is in order, the clerk files the affidavit and issues a certified copy.7California Legislative Information. California Probate Code 13202 The certified copy omits the bulky attachments but includes the Clerk’s Certificate confirming that the original is on file. That certified copy is what you record.
Recording the Certified Copy
Take the certified copy to the county recorder in the county where the property is located. The recorder indexes the document with the decedent as grantor and each successor as grantee, which updates the public chain of title.7California Legislative Information. California Probate Code 13202
File a Preliminary Change of Ownership Report (PCOR) with the recording. For a death-related transfer, the county assessor may also require a Change in Ownership Statement — Death of Real Property Owner (form BOE-502-D) if one has not already been filed. Contact the county assessor to confirm which forms they want.
Recording fees vary by county and are typically charged per page. Transfers by inheritance are generally exempt from the documentary transfer tax. Some recorder offices offer same-day over-the-counter service; others process recordings by mail over several weeks.
Your Liability for the Decedent’s Debts
Taking property through this affidavit does not eliminate the decedent’s creditors. Under Probate Code Section 13204, you become personally liable for the decedent’s unsecured debts, and creditors can pursue you as they could have pursued the decedent. Your liability is capped at the fair market value of the property you received (measured at the time the certified copy was issued), minus any liens already on it and minus any payments you’ve made on the decedent’s debts.8California Legislative Information. California Probate Code 13204 You can raise any defense the decedent could have raised.
There’s also a clawback risk. If a personal representative later determines that someone else has a superior right to the property — for example, if a will surfaces that leaves it to a different beneficiary — you may have to return the property or pay its fair market value plus seven percent annual interest. If the affidavit was filed fraudulently, the penalty is three times the property’s value. A personal representative has three years from the date the certified copy was issued to bring that claim, and the deadline is not extended for any reason.9California Legislative Information. California Probate Code 13206
Property Tax Reassessment After Transfer
Under Proposition 19, effective February 16, 2021, inheriting real property from a parent typically triggers reassessment to current market value. A narrow exception applies if the property was the parent’s primary residence and the child moves in and uses it as their own primary residence within one year of the transfer. In that case the parent’s assessed value carries over, but only up to a limit: if current market value exceeds the parent’s assessed value by more than $1 million, the excess is added to the base.10County of Santa Cruz. Transfers of Property Between Parents and Children – Prop 19 Information To claim this exclusion, file form BOE-19-P with the county assessor and apply for the homeowners’ exemption, both within one year of the transfer.
If you don’t plan to live in the property, expect a reassessment at current market value, which can raise the annual property tax bill. Check with the county assessor so the new bill doesn’t catch you off guard.