Trusts and Estates

Judicial Council SPR 22-16 — Rules and Forms: Small Estate Disposition

Please share:

Probate Code section 890, enacted in 2019 by AB 473, requires the Judicial Council to adjust the dollar amounts to qualify for the various small estate procedures under Division 8 of the Probate Code (Probate Code sections 13000 et seq.) based on changes to the CPI for “All Urban Consumers” published by the United States Bureau of Labor Statistics.  Those inflation adjustments are to occur every three years, and the first such adjustment took effect on April 1, 2022.  As part of its “Spring Cycle” of proposals, the Judicial Council recently published SPR 22-16 setting forth the amount of those inflation adjustments as follows:

 Deaths before April 1, 2022Deaths on or after April 1, 2022
Affidavit for Collection, Receipt, or Transfer of Personal Property (Prob. Code § 13100)$166,250$184,500
Court Order Determining Succession to Property (Prob. Code § 13150)$166,250$184,500
Affidavit for Succession to Real Property of Small Value (Prob. Code § 13200)$55,425$61,500
Affidavit for Collection of Compensation Owed to Deceased Spouse (Prob. Code § 13600)$16,625$18,450

Subdivision (c) of Probate Code section 890 requires the Judicial Council to publish the inflation-adjusted dollar amounts, together with the date of the next scheduled adjustment.  In accordance with that statutory mandate, SPR 22-16 introduces a new Judicial Council form – DE 300 – which lists the dollar limitations for the various small estate procedures both before and after April 1, 2022, and notes that the next scheduled adjustment will occur on April 1, 2025.

Of particular note, for deaths occurring on or after April 1, 2022, Judicial Council form DE-300 must be attached to any affidavit, declaration or petition under any of the small estate procedures under Division 8, including an affidavit under Probate Code section 13100.  (See Prob. Code §§ 13101(f), 13152(e), 13200(f), and 13601(e)(2).)

AuthorJohn M. Andersen, Ferguson Case Orr Paterson LLP

Date: April 28, 2022

Forgot Password

Enter the email associated with you account. You will then receive a link in your inbox to reset your password.

Personal Information

Select Section(s)

CLA Membership is $99 and includes one section. Additional sections are $99 each.