CA state guide

California estate risk overview

This guide explains how estate outcomes work in Californiawhen there is no plan. We cover intestacy rules, probate flow, guardianship defaults, and tax exposure in clear, educational language.

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Snapshot

Key default outcomes

  • Intestacy laws determine who receives assets.
  • Probate court oversees the estate and public filings.
  • Guardianship for minors is court-appointed if needed.
  • State and federal tax rules may apply to larger estates.

What happens without a will

California intestacy distinguishes between community/quasi-community property and separate property, with spouse shares based on the surviving family structure.

  • The spouse receives the decedent's half of community property and quasi-community property.
  • For separate property, the spouse receives all if there are no surviving issue, parent, or siblings; one-half if there is one child or a parent; one-third if there are two or more children.
  • Remaining separate property passes to descendants, then parents, then siblings, then grandparents and their descendants.
  • An heir must survive the decedent by 120 hours to inherit under intestacy.

Probate process

California allows a small-estate affidavit for qualifying personal property, with thresholds that change based on the date of death.

  • A small-estate affidavit can be used when the estate is valued at $184,500 or less for deaths on or after April 1, 2022 (lower thresholds apply before that date).
  • The small-estate threshold is adjusted over time and should be confirmed for the date of death.
  • If the estate includes California real property, an inventory and appraisal by a probate referee is required for the affidavit.
  • The affidavit is provided to the person or institution holding the property to transfer it without probate.
  • The small-estate affidavit procedure is limited to personal property and requires a 40-day waiting period after death.

Estate and inheritance tax exposure

California does not impose a state estate or inheritance tax.

  • No state estate or inheritance tax.
  • Federal estate tax may apply based on estate size.
  • With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.

Guardianship for minors

In California, courts appoint guardians for minor children when no legal parent can act. State statutes outline eligibility, notice, and court oversight.

  • Court appointment is required to grant a non-parent legal authority.
  • Statutes define who may petition, notice requirements, and hearing steps.
  • Temporary or emergency guardianships may be available in urgent cases.
  • Statutes: CA Prob. Code Sec. 1511; 1513; 1514; 1601; 1602
  • Temporary or emergency guardianships may be available for urgent situations.
  • Notice and hearing requirements apply before appointment.

Risk areas

Explore estate risk dimensions in California

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Common mistakes in California

  • Assuming a spouse automatically receives everything under state law.
  • Leaving guardianship decisions to the court by default.
  • Ignoring probate timelines, creditor notices, or court filings.
  • Failing to coordinate beneficiary designations with estate intent.
  • Assuming no tax filings are required because the state has no estate or inheritance tax.

Who is most exposed

Higher default risk in California

  • Families with minor children or dependents.
  • Blended families or second marriages.
  • Households with property in more than one state.
  • Business owners without succession instructions.

Next: explore planning options in California

EstateRiskIQ does not provide legal advice. We highlight how default outcomes work so you can decide whether to explore professional guidance or planning tools.