DE-300 Maximum Values For Small Estate Set-Aside & Disposition of Estate Without Administration

Source: https://www.courts.ca.gov/documents/de300.pdf

DE-300 MAXIMUM VALUES FOR SMALL ESTATE SET-ASIDE & DISPOSITION OF ESTATE WITHOUT ADMINISTRATION This form lists the maximum dollar values of a decedent's estate or specific property in that estate, as of the date of the decedent's death, for purposes of determining eligibility for (1) an order setting the estate aside for the decedent's surviving spouse and minor children; or (2) disposition of the estate or specific real or personal property in the estate informally, without full administration. NOTE: The values in the left column apply to property of a decedent who died between April 1, 2022, and March 31, 2025. The values in the right column apply to property of a decedent who died on or after April 1, 2025. To find the values that apply to property of a decedent who died before April 1, 2022, see the Self-Help Guide to the California Courts at https://selfhelp.courts.ca.gov/. The amount of the adjustment of the prior values is based on the change in the United States city average of the Consumer Price Index for All Urban Consumers for the three-year period ending December 31, 2024, with each adjusted value rounded to the nearest $25. (See Prob. Code, § 890(b).) Unless otherwise provided by statute after April 1, 2025, these values will next be adjusted April 1, 2028.

Amount Amount (death (death on Probate Code Section Description between Apr. or after 1, 2022, and Apr. 1, 2025) Mar. 31, 2025)1. SMALL ESTATE SET-ASIDE UNDER PROBATE CODE SECTIONS 6600–6613
§§ 6602, The net value of the decedent's estate, excluding all liens and encumbrances at the
6609 date of death and the value of any probate homestead set apart under Probate Code
section 6520, must not exceed: $ 95,325 $ 107,900

2. DISPOSITION OF ESTATE WITHOUT ADMINISTRATION UNDER SECTIONS 13000–13606 a. PROPERTY EXCLUDED FROM DETERMINING VALUE OF ESTATE § 13050(c) The amount of any salary or other compensation owed to the decedent for personal services from any employment, not to exceed: $ 18,450 $ 20,875 b. AFFIDAVIT FOR COLLECTION, RECEIPT, OR TRANSFER OF PERSONAL PROPERTY §§ 13100, The gross value of the decedent's real and personal property in California— excluding 13101 any property described in Probate Code section 13050 and any property included in a petition filed under Probate Code section 13151—must not exceed: $ 184,500 $ 208,850 c. PETITION & COURT ORDER DETERMINING SUCCESSION TO PRIMARY RESIDENCE §§ 13151, 13152, 13154 The gross value of the decedent's primary residence in California must not exceed: $ 184,500 $ 750,000 d. AFFIDAVIT FOR SUCCESSION TO REAL PROPERTY OF SMALL VALUE § 13200 The gross value of all real property in the decedent's estate located in California— excluding any real property described in Probate Code section 13050—must not exceed: $ 61,500 $ 69,625 e. AFFIDAVIT FOR COLLECTION OF COMPENSATION OWED TO DECEASED SPOUSE §§ 13600, Net salary or other compensation owed, in aggregate, by one or more employers for 13601 personal services of the deceased spouse, must not exceed: (This limit does not apply if the decedent was a firefighter or peace officer described in Government Code section 22820(a).) $ 18,450 $ 20,875 NOTICE If the decedent died on or after April 1, 2022, this form must be attached to an affidavit or declaration furnished under Probate Code section 13101; a Petition to Determine Succession to Primary Residence (form DE-310) filed under Probate Code section 13151; an Affidavit re: Real Property of Small Value (form DE-305) filed under Probate Code section 13200; or an affidavit or declaration furnished under Probate Code section 13601.

Form Adopted for Mandatory Judicial Council of California Use MAXIMUM VALUES FOR SMALL ESTATE SET-ASIDE Probate Code,13100–13101,§§ 890, 6602,13151–13154,6609, 13050, DE-300 [Rev. April 28, 2025] & DISPOSITION OF ESTATE WITHOUT ADMINISTRATION 13200, 13600–13601 courts.ca.gov Print this form Save this form