CA risk areas
California estate risk areas
These pages explain how default state rules in California shape inheritance, probate, guardianship, taxes, and complexity. Start with the risk area that matches your biggest concern.
How to use this guide
- Read the risk summaries to understand default outcomes.
- Open a risk guide for state-specific details and sources.
- Use this as education, not legal advice.
Intestacy risk
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.
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Probate risk
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.
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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.
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Guardianship risk
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.
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Complexity triggers
California estates depend on community and quasi-community property classification, which can pull in assets acquired while living in other states.
- Property acquired during marriage while domiciled in California is community property.
- Property acquired while domiciled elsewhere can be treated as quasi-community property if it would have been community property in California.
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