California
Estate planning basics in California
California has no state estate tax, has no inheritance tax, is a community property state, and allows a transfer on death deed for real estate. The details are below, in plain words, as Legacy Guard shows them to families in California.
| Estate tax | None |
|---|---|
| Inheritance tax | None |
| Community property | Yes. California is a community property state. |
| Small estate limit | Affidavit for personal property up to $208,850 for deaths on or after April 1, 2025 (adjusted every three years). A primary residence up to $750,000 can use a simplified court petition since 2025. |
| Transfer on death deed | Yes. California's revocable transfer on death deed is available through at least 2031 and now requires two witnesses and notarization. |
| Probate | California probate is slow and expensive: statutory attorney and executor fees are a percentage of the gross estate and a case commonly takes a year or more. A living trust is the standard way to avoid it. |
| Homestead | California's homestead exemption protects between $300,000 and $600,000 of home equity (adjusted yearly, based on county median home prices), and Proposition 19 limits property tax reassessment breaks for inherited homes. |
| Vehicles | Yes. California allows a transfer on death beneficiary on a vehicle registration. Vehicles can also be titled to the trust or transferred by a DMV affidavit after death. |
| Last reviewed | October 21, 2026 |
State rules are general information kept current by Legacy Guard, last reviewed October 21, 2026. Your attorney's advice comes first. Figures that are adjusted each year are given for the year stated.
What this means for your plan
- California has no state estate tax, so only the federal exemption of $15 million per person (2026) applies. Most families will not owe federal estate tax, but a plan still decides who gets what and how smoothly.
- As a community property state, California treats most property acquired during a marriage as owned half by each spouse. That shapes how a trust is funded and what passes at the first death, and it is one of the things Legacy Guard flags when a family moves here from a common law state.
- A transfer on death deed can pass your home to a named person without probate. It does not replace a trust, and it needs to be coordinated with one, but it is a simple tool worth asking about.
- Small estate rules only matter if little or nothing goes through probate. A funded trust and up to date beneficiary designations are what keep an estate small in the first place, and that is exactly what the Legacy Guard annual review checks each year.
Questions about California
- Does California have an estate tax?
- No. California has no state estate tax. The federal estate tax exemption is $15 million per person for 2026.
- Does California have an inheritance tax?
- No. California does not tax what an heir receives.
- Is California a community property state?
- Yes. In California, most property acquired during a marriage belongs to both spouses equally, which affects how a plan is built and how assets pass at the first death.
- Does California allow a transfer on death deed for real estate?
- Yes. California's revocable transfer on death deed is available through at least 2031 and now requires two witnesses and notarization.
- What is the small estate limit in California?
- Affidavit for personal property up to $208,850 for deaths on or after April 1, 2025 (adjusted every three years). A primary residence up to $750,000 can use a simplified court petition since 2025.
Find a Legacy Guard firm in California
Families join Legacy Guard through their estate planning attorney. Tell us your state and we will point you to a firm, or send your attorney our way.
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