Estate Law · California
California estate planning rules
State-specific rules that affect how your estate is distributed, how probate works, and what planning steps matter most for California residents.
- California intestacy gives all community property to your surviving spouseUnder California intestacy, community property passes entirely to the surviving spouse. Separate property follows a different formula. Only a will overrides.
- California intestacy splits your separate property between spouse and other relativesCalifornia intestacy gives the surviving spouse one-third to all of separate property depending on which other relatives survive. A will overrides the formula.
- California protects spouses you marry after writing your willIn California, a spouse you marry after writing your will gets an intestate share unless you documented an intentional omission or made other provision.
- California requires two witnesses present at the same time to validate your willA valid California will requires the testator's signature and two witnesses present at the same time when the testator signs or acknowledges.
- California recognizes handwritten wills with no witnessesCA recognizes holographic wills — handwritten and signed by the testator with no witnesses required. Material provisions must be in the testator's handwriting.
- In California, witnessing your own gift can cost you the inheritanceCA presumes a witness-beneficiary procured the gift through undue influence. Without disinterested witnesses, the witness-beneficiary may lose the gift.
- California's small-estate affidavit handles personal property up to $184,500 without probateCalifornia's small-estate affidavit lets successors collect personal property up to $184,500 without probate. Real property uses a separate, lower threshold.
- California's real property summary procedure caps out at $61,500California's summary procedure for transferring real property without probate has a $61,500 cap — far lower than the personal property affidavit limit.
- California's Independent Administration of Estates Act streamlines most probateCA's Independent Administration of Estates Act lets a personal representative handle most actions without court supervision — the default in CA probate.
- California's power of attorney is only durable if the document says soCA POAs are durable only if the document expressly says the agent's authority survives incapacity. Without durability language, the POA dies when most needed.
- California's advance healthcare directive consolidates living will and healthcare POACA's advance healthcare directive combines living will and healthcare agent designation into one document. Without it, surrogate hierarchy applies.
- California's transfer-on-death deed lets you pass real property without probateCA's revocable transfer-on-death deed transfers real property to a named beneficiary at death without probate. Must be recorded during the owner's lifetime.
- California protects children born or adopted after you write your willCA gives children born or adopted after a will is signed an inheritance share unless excluded or the testator left substantially all to the other parent.
- California protects spouses of invalid marriages who believed in good faith they were marriedCA's putative spouse doctrine treats a spouse who believed in good faith they were married as a surviving spouse for inheritance, even if invalid.
- California community property characterization is determined at death by tracingCA community property classification at death depends on tracing the source of acquisition. Commingled and mixed assets need detailed records to characterize.
- California Proposition 19 sharply limited the parent-child property tax reassessment exclusionCA Prop 19 limited parent-child property tax reassessment exclusion. Inherited real property reassesses to market value with narrow primary-residence exception.
- California honors federal step-up in basis at death for income tax purposesCA honors federal step-up in basis at death — heirs receive property with basis equal to fair market value, eliminating accumulated capital gains.
- California residency rules can affect taxation of moving residents at deathCA has no estate tax but residency rules affect income tax on trusts and IRD. Trusts with CA fiduciaries or beneficiaries face CA income tax exposure.
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Check your situationThis information is educational, not legal advice. For complex situations, consult a licensed California attorney.