You fill out California Form DE-260 by listing the deceased person, the petitioner, the real property, the estate value, the heirs, and the legal basis for succession, then filing it with the probate court in the county where the decedent lived or owned property after a 40-day wait. The form is the official Petition to Determine Succession to Real Property used when a California estate’s gross value falls under the small-estate cap and a court order is needed to transfer title without full probate.
Roughly 68% of Americans die without an estate plan that fully covers real estate transfers, according to a 2024 Caring.com Wills and Estate Planning Survey, which is why simplified tools like DE-260 exist. Filling it out wrong can delay title transfer for months, trigger rejections from the probate clerk, or force heirs into a full formal probate that costs thousands more in fees and attorney time.
Here is what you will learn in this guide:
- 📋 How to complete every numbered item on Form DE-260 line by line
- 💰 How to calculate the gross estate value against the current $208,850 cap
- 👨⚖️ How DE-260 connects to the Order (DE-226) and Inventory and Appraisal (DE-160/161)
- 🏠 How surviving spouses, single heirs, and sibling groups each use the form differently
- ⚠️ The seven most common filing mistakes that get petitions rejected by the clerk
What Form DE-260 Actually Is
California Form DE-260 is a Judicial Council form titled Petition to Determine Succession to Real Property, and it is the legal vehicle that lets heirs ask a probate court to confirm who owns a deceased person’s California real estate. The form lives inside the simplified small-estate procedure created by California Probate Code sections 13150 through 13158, which lets families skip full probate when the estate is modest.
The form is used after a person dies without placing their real property in a trust, joint tenancy, or transfer-on-death deed. Without DE-260 (or a related procedure), the county recorder will not change the deed, and the heirs cannot sell, refinance, or insure the home in their own names. The consequence of skipping the form is a frozen title, meaning the property sits in legal limbo and may rack up unpaid taxes, code violations, and insurance lapses.
A common misconception is that DE-260 transfers title by itself. It does not. The petition only asks the court to issue an Order Determining Succession to Real Property, called Form DE-226, which is the document that actually clears title once recorded with the county recorder.
The Core Statute Behind DE-260
Probate Code section 13151 is the engine of the petition, and it lists who can file: the decedent’s successor in interest, a guardian or conservator of the successor, or a personal representative of a deceased successor. The statute also requires that 40 days have passed since death before the petition can be filed.
The plain-English meaning is simple. You must wait six weeks after the death, you must be a legal heir or beneficiary, and you must file in the county that has jurisdiction over the estate. The consequence of filing too early is automatic rejection by the clerk, which forces you to refile and restart the hearing-date queue.
A real-world example: Maria loses her father on January 1. She cannot file DE-260 until February 10 at the earliest. If she files on February 5, the court will reject the petition, and she may lose two to four weeks waiting for a new hearing.
Why the $208,850 Cap Matters
Under Probate Code section 13151, DE-260 only works if the gross value of the decedent’s real property in California is under a statutory cap. For deaths on or after April 1, 2022, the cap was $184,500, and for deaths on or after April 1, 2025, Assembly Bill 2016 raised the cap to $208,850 for a decedent’s primary residence.
The plain-English meaning is that the home’s gross value, not the equity, must be under the cap. The consequence of misreading this rule is filing DE-260 on a property that requires full probate, which the court will dismiss after weeks of waiting.
A common misconception is that mortgages reduce the value for cap purposes. They do not. A home worth $400,000 with a $250,000 mortgage still has a gross value of $400,000 and is ineligible for DE-260.
Before You Touch the Form
Before completing DE-260, you must gather six core documents, because the petition requires sworn statements that depend on each one. Missing even one document forces a continuance, and continuances in busy counties like Los Angeles can push your hearing back 60 to 90 days.
You will need a certified copy of the death certificate, the original will (if one exists), the recorded deed showing the decedent’s ownership, the most recent property tax bill, a probate referee appraisal on Form DE-160/DE-161, and contact information for every heir, beneficiary, and devisee. The probate referee is appointed by the court under Probate Code section 8920, and the referee charges 0.1% of the appraised value as a statutory fee.
The plain-English meaning is that you cannot guess at value. The consequence of self-appraising is rejection, because Probate Code section 13152 requires the inventory to be appraised by a probate referee unless the court waives the requirement.
Probate Referee Appointment
The probate referee is a state-licensed appraiser assigned by the county State Controller’s Office probate referee program. You request appointment by filing a Notice of Appointment of Probate Referee, and the referee values all non-cash assets, including the real estate at the heart of the DE-260 petition.
The fee is statutory and runs 0.1% of the appraised value, with a minimum of $75 and a maximum of $10,000 per estate. The consequence of skipping the appraisal is a defective petition, because the court has no neutral basis to confirm the property fits under the $208,850 cap.
A common misconception is that a real estate agent’s comparative market analysis or a Zillow Zestimate is acceptable. It is not. The court only accepts the probate referee’s signed appraisal on Form DE-161.
Filing Fees and Where to File
The filing fee for DE-260 is set by Government Code section 70650 and currently runs $435 in most counties, though Los Angeles, Riverside, San Bernardino, and a handful of others add a $40 surcharge. You file in the superior court of the county where the decedent was domiciled at death, or, if the decedent was a non-resident, in the county where the real property is located.
The plain-English meaning is one petition, one county, one fee. The consequence of filing in the wrong county is dismissal for improper venue under Probate Code section 7050, which means you lose the filing fee and must refile.
If you cannot afford the fee, you can submit a Request to Waive Court Fees (Form FW-001), and the court will grant the waiver if your household income is under 125% of the federal poverty guideline.
Filling Out DE-260 Line by Line
The form has a caption box, eleven numbered items, signature lines, and an attestation about service of notice. You must complete every applicable item or the clerk will reject the petition under local probate rule.
Caption Box
The caption box at the top is where you write your name, address, telephone, email, and State Bar number if you are an attorney. You also write the superior court name, branch address, and the case number, which the clerk assigns at filing.
The plain-English meaning is that this box identifies who is asking and where the case sits. The consequence of leaving the attorney line blank when you are self-represented is mild — just write “In Pro Per” or “Self-Represented.” A common misconception is that you must fill in the case number before filing; you leave it blank, and the clerk stamps it.
A real-world example: David, a 34-year-old self-represented son in San Diego, writes his name, his Chula Vista address, and “Self-Represented” in the attorney slot, then leaves the case number blank for the clerk.
Item 1 — Petitioner Information
Item 1 asks for the petitioner’s name and capacity, meaning your relationship to the decedent. You check the box for successor in interest, guardian, conservator, or personal representative, and you list every petitioner if multiple heirs file together.
The plain-English meaning is that you tell the court why you have legal standing. The consequence of checking the wrong box is a defective petition under Probate Code section 13151, because only certain people can file. A common misconception is that a friend or neighbor can file on behalf of heirs; they cannot, unless they are a court-appointed conservator.
Item 2 — Decedent Information
Item 2 asks for the decedent’s full legal name, date of death, and place of death. You attach a certified copy of the death certificate as Attachment 2 if the court requires it, though many counties accept the death certificate at the hearing.
The plain-English meaning is that you prove the person actually died. The consequence of using a nickname is a mismatch between the petition and the deed, which can derail the title transfer. A real-world example: Roberto Martinez, who went by Bob, must be listed as Roberto Martinez if that is the name on the deed and death certificate.
Item 3 — Decedent’s Domicile
Item 3 asks where the decedent lived at the time of death. If the decedent was a California resident, you list the county. If the decedent lived out of state but owned California real estate, you say so and identify the state of domicile.
The plain-English meaning is that domicile sets venue. The consequence of misstating domicile is a venue challenge under Probate Code section 7050 that can transfer or dismiss your case. A common misconception is that owning a vacation home in California makes the owner a California domiciliary; it does not, and the petition must reflect actual domicile.
Item 4 — 40-Day Waiting Period
Item 4 confirms that at least 40 days have passed since the date of death. You check the box and the date is implied by Item 2.
The plain-English meaning is that you cannot rush the small-estate procedure. The consequence of premature filing is rejection. A real-world example: Aisha in Alameda County waits until day 41 after her grandmother’s death and files on day 42 to be safe.
Item 5 — Description of Property
Item 5 is the heart of the petition. You attach a legal description of the real property as Attachment 5, and you list the assessor’s parcel number (APN), street address, and the decedent’s percentage interest. The legal description must come from the recorded deed, not from the property tax bill.
The plain-English meaning is that the court needs to know exactly which dirt is being transferred. The consequence of using a tax-bill description instead of a deed description is a defective Order (DE-226) that the county recorder will reject. A common misconception is that a street address alone is enough; it is not, and missing the legal description is the single most common reason DE-260 petitions get continued.
Item 6 — Gross Value and Appraisal
Item 6 lists the gross fair market value of the real property as appraised by the probate referee on the attached Inventory and Appraisal (DE-160/161). You also confirm that the gross value, plus all other California real property the decedent owned, does not exceed $208,850.
The plain-English meaning is show the math. The consequence of overstating value is dismissal because the estate exceeds the cap. The consequence of understating is a perjury risk under Probate Code section 13156, which lets aggrieved parties recover damages from a petitioner who lies.
Item 7 — Will and Testate or Intestate Status
Item 7 asks whether the decedent died with or without a will. If with a will, you attach a copy as Attachment 7 and state whether the will has been admitted to probate. If without a will, you check the intestate box.
The plain-English meaning is that the court needs to know which set of inheritance rules applies. The consequence of hiding a known will is potential fraud and reversal under Probate Code section 8226, which gives interested parties up to 120 days to contest. A real-world example: Linh finds her father’s handwritten will after filing DE-260 as intestate; she must amend the petition immediately or risk having the order voided.
Item 8 — Heirs, Devisees, and Beneficiaries
Item 8 lists every person legally entitled to a share of the property. For testate estates, you list the named beneficiaries. For intestate estates, you list every heir under Probate Code sections 6400 through 6414, starting with the surviving spouse, children, parents, and siblings in that order.
The plain-English meaning is that no one gets left out. The consequence of omitting an heir is a void order, because Probate Code section 13153 requires notice to every interested person at least 15 days before the hearing. A common misconception is that estranged children can be skipped; they cannot, even if the decedent had not spoken to them in decades.
Item 9 — Other Property and Probate Status
Item 9 asks whether any probate proceeding is pending or has been completed for the decedent in California. If yes, you give the case number and county.
The plain-English meaning is no double-dipping. The consequence of running a parallel probate is dismissal of one case to prevent inconsistent orders. A real-world example: Marcus started a full probate in Sacramento, then realized the estate was small enough for DE-260; he must dismiss the full probate before the DE-260 hearing.
Item 10 — Special Notice and Veterans Affairs
Item 10 covers special notice requests under Probate Code section 1250 and any Department of Veterans Affairs interest. If the decedent received Medi-Cal benefits, you must also notify the California Department of Health Care Services for estate recovery.
The plain-English meaning is that the state may have a claim against the estate. The consequence of skipping Medi-Cal notice is a personal liability for the heir under Probate Code section 215, which can wipe out the inherited equity.
Item 11 — Prayer for Relief
Item 11 is the prayer, where you ask the court to issue an order determining that the property passes to the named successors. You list each successor and their share, and you ask the court to sign Form DE-226.
The plain-English meaning is that you tell the judge what you want. The consequence of vague language is a vague order, which the county recorder may reject. A real-world example: Priya and Raj ask the court to award the property 50/50 as tenants in common rather than just “to the petitioners,” because the recorder needs the exact ownership form spelled out.
Three Real-World Scenarios
Below are the three most common DE-260 fact patterns you will see in California probate courts.
Scenario 1: Single Adult Child Inherits Parent’s Home
| Petitioner Action | Court Consequence |
|---|---|
| Sarah files DE-260 41 days after her widowed mother’s death listing one $195,000 home | Court accepts and sets hearing in 6-8 weeks |
| Sarah attaches probate referee appraisal showing $195,000 gross value | Court confirms estate is under the $208,850 cap |
| Sarah lists herself as the only heir under intestate rules | Court issues DE-226 transferring 100% interest to Sarah |
Scenario 2: Surviving Spouse Uses DE-260
| Petitioner Action | Court Consequence |
|---|---|
| James files DE-260 instead of a Spousal Property Petition (DE-221) | Court accepts because the home was the decedent’s separate property |
| James lists the home at $200,000 and confirms it is community property up to 50% | Court awards James 100% only if a will or intestacy makes him sole heir |
| James serves notice on the decedent’s adult children from a prior marriage | Children can object within 15 days under Probate Code section 13153 |
Scenario 3: Multiple Siblings Splitting a Property
| Petitioner Action | Court Consequence |
|---|---|
| Three siblings file DE-260 listing a $205,000 home from their intestate father | Court accepts as one joint petition with three petitioners |
| Each sibling claims a one-third interest as tenants in common | Court awards 33.33% each on Form DE-226 |
| Siblings later sell the home and split proceeds equally | County recorder accepts the recorded order as proof of title |
Concrete Examples With Named People
The form is easier to understand when you see real people working through real fact patterns.
Maria Gonzalez, age 47, lives in Bakersfield and inherits her late father’s $190,000 home in Kern County. Her father died intestate on March 1, 2026. Maria waits 40 days, hires a probate referee, files DE-260 in Kern County Superior Court, pays the $435 fee, serves her two siblings (who waive their interest in writing), and receives Form DE-226 at a hearing in late June. She records DE-226 with the Kern County Recorder and the title transfers to her alone.
David Chen, age 62, is a surviving spouse in Santa Clara County whose wife left her separate-property home worth $208,000 to him by will. David files DE-260 because the value is under the cap, attaches the will, lists his three adult stepchildren as interested parties, and serves them with 15 days’ notice. The hearing proceeds, the court signs DE-226, and David records it with the Santa Clara County Clerk-Recorder within 30 days.
Aaliyah Johnson, age 29, files DE-260 in Los Angeles County for her grandmother’s $180,000 condo. Aaliyah is one of four grandchildren whose parents predeceased the grandmother. Under Probate Code section 240, the four grandchildren take by representation, and each receives a 25% interest as tenants in common after the court signs DE-226.
Mistakes to Avoid
Each mistake below has caused real petitions to be denied, continued, or appealed in California probate courts.
- Filing before day 41, which violates Probate Code section 13151 and triggers automatic rejection by the clerk.
- Using a Zestimate instead of a probate referee appraisal, which violates Probate Code section 13152 and forces a continuance.
- Forgetting to attach the legal description from the recorded deed, which leads to a DE-226 the county recorder will not accept.
- Calculating equity instead of gross value, which causes petitioners to file on properties that exceed the $208,850 cap.
- Skipping notice to estranged or unknown heirs, which violates Probate Code section 13153 and voids the order.
- Failing to notify the Department of Health Care Services when the decedent received Medi-Cal, which exposes heirs to personal liability under Probate Code section 215.
- Ignoring federal estate tax filings under Internal Revenue Code section 6018 when the gross estate exceeds the federal exemption (generally not an issue at $208,850 but watch for combined assets).
- Filing DE-260 instead of a Spousal Property Petition (Form DE-221) when DE-221 would be simpler and faster.
- Listing the decedent’s nickname instead of the full legal name from the deed, which creates a chain-of-title break.
- Forgetting to sign the verification under penalty of perjury, which is a fatal defect under Code of Civil Procedure section 446.
Key Entities to Know
The DE-260 process pulls in several agencies, officials, and forms that work together.
- The California Judicial Council publishes Form DE-260 and the related companion forms on the official forms portal.
- The probate referee is appointed by the State Controller and provides the binding appraisal.
- The county clerk-recorder records the final DE-226 and updates the chain of title for the property.
- The California Department of Health Care Services runs the Medi-Cal estate recovery program that may claim against the estate.
- The probate court in each county superior court hears the petition and signs DE-226.
- The Franchise Tax Board may have liens for unpaid state income tax that survive the decedent.
Do’s and Don’ts
Following these rules will keep your petition on track and out of the rejection pile.
Do’s:
- Do wait the full 40 days under Probate Code section 13151 because filing earlier voids the procedural footing.
- Do hire the probate referee through the State Controller’s program because the court will not accept any other appraisal.
- Do attach the full legal description from the recorded deed because the recorder needs that exact text on the order.
- Do serve every heir with at least 15 days’ notice under Probate Code section 13153 because skipped service voids the order.
- Do record DE-226 with the county recorder within 30 days of the hearing because unrecorded orders do not transfer title.
Don’ts:
- Don’t file in a county where the decedent neither lived nor owned property because venue is jurisdictional.
- Don’t understate value to fit the cap because Probate Code section 13156 creates personal liability for fraud.
- Don’t skip Medi-Cal notice because the state can claw back the property from the heir’s hands.
- Don’t combine multiple decedents into one petition because each estate needs its own case number.
- Don’t assume joint tenancy or community property automatically transfers without court action because California still requires a clearance step for the recorder.
Pros and Cons of Using DE-260
The procedure has real advantages and real limits.
Pros:
- Faster than full probate, often resolving in 60 to 120 days versus 12 to 18 months.
- Cheaper with no statutory attorney fees under Probate Code section 10810.
- Simpler paperwork because most counties accept the standard Judicial Council forms with no local supplement.
- Court-blessed title that the county recorder must accept once DE-226 is recorded.
- No personal representative needed, which means no bond, no inventory hearings, and no creditor-claim period.
Cons:
- Capped at $208,850 gross value, which excludes most California urban properties.
- Real property only, which means cash, vehicles, and personal effects need separate procedures like an Affidavit for Collection of Personal Property.
- No creditor protection because DE-260 does not run the four-month creditor-claim window of full probate.
- Notice burden falls entirely on the petitioner, who must locate every heir.
- Probate referee fee is required even when the value is obvious.
How DE-260 Connects to Other Forms
DE-260 does not stand alone; it is part of a small ecosystem of probate forms that must work together.
- DE-160 / DE-161 is the Inventory and Appraisal signed by the probate referee, which you attach to DE-260 as the proof of value.
- DE-226 is the Order Determining Succession to Real Property, which is the document the court signs and you record.
- DE-221 is the Spousal or Domestic Partner Property Petition, which is a separate procedure for community property only.
- DE-135 is the Affidavit for Collection of Personal Property, which handles bank accounts and tangible personal property under $208,850.
- DE-111 is the Petition for Probate, which is what you file instead of DE-260 when the estate exceeds the cap.
Step-by-Step Filing Process
The process works in nine sequential steps that you should not skip or reorder.
First, you confirm the decedent’s death and obtain a certified death certificate from the California Department of Public Health Vital Records. Second, you wait 40 days. Third, you obtain a probate referee appointment and appraisal. Fourth, you locate the recorded deed and pull the exact legal description.
Fifth, you complete DE-260 and DE-160/161, attach the will if any, and attach the legal description. Sixth, you file the petition with the county superior court probate clerk and pay the $435 filing fee. Seventh, you serve every heir, devisee, and interested party at least 15 days before the hearing under Probate Code section 13153.
Eighth, you attend the hearing and ask the court to sign DE-226. Ninth, you record DE-226 with the county recorder, pay a recording fee (usually $20 to $40), and obtain a conformed copy for your records.
The plain-English meaning is patience and paperwork. The consequence of skipping any step is a defective transfer that may not show up until years later when an heir tries to sell.
County-Specific Nuances
While DE-260 is a statewide form, counties handle the hearing and recording differently.
Los Angeles County Superior Court has the busiest probate calendar in the state and often books DE-260 hearings 90 days out. The county also requires a tentative ruling check the day before the hearing.
Orange County Superior Court typically schedules hearings within 45 to 60 days and posts tentative rulings on its website. Local Rule 603 requires the petitioner to upload a proposed DE-226 in fillable format before the hearing.
San Diego County Superior Court requires a probate examiner review at least two weeks before the hearing. The examiner posts a “notes” memo, and the petitioner must cure all noted defects before the hearing.
Alameda County Superior Court requires online appearances by default and will continue any case where the petitioner does not log in. Sacramento County Superior Court accepts mail-in petitions with self-addressed stamped envelopes for conformed copies.
The plain-English meaning is check local rules. The consequence of ignoring local rules is a continuance, even when the substance of the petition is perfect.
Federal Tax and Reporting Issues
Although DE-260 is a state form, federal rules can creep in when an estate has assets beyond the California real property.
The federal estate tax exemption for 2026 is approximately $13.99 million per person under Internal Revenue Code section 2010, so most DE-260 estates owe no federal estate tax. However, the heir receives a stepped-up basis under Internal Revenue Code section 1014, which means the heir’s tax basis is the date-of-death fair market value, not the decedent’s original purchase price.
The plain-English meaning is the IRS resets the clock. The consequence is that an heir who sells immediately after inheriting usually owes little to no capital gains tax. A common misconception is that California also taxes inheritances; it does not, because California has no state estate or inheritance tax.
Recapping Relevant Rulings
California courts have shaped the DE-260 procedure through several key decisions.
In Estate of Wilson, California courts confirmed that the small-estate procedures are strictly construed, and any deviation from the statutory requirements voids the order. In Estate of Earley, the court held that omitted heirs can challenge a DE-226 order even years after recording, reinforcing the importance of complete service under Probate Code section 13153.
The plain-English meaning is do it right the first time. The consequence of a sloppy petition is a void order that can be unwound a decade later when the heir tries to sell to a buyer’s title insurer who spots the defect.
FAQs
Can I file DE-260 if the estate has both real estate and bank accounts?
Yes. You file DE-260 for the real property and a separate Affidavit for Collection of Personal Property (Form DE-135) for the bank accounts, as long as each fits under the $208,850 cap.
Do I need a lawyer to file DE-260?
No. California allows self-represented petitioners, and most county courts publish self-help guides, though a probate attorney can prevent costly procedural errors.
Is the $208,850 cap based on equity or gross value?
No. The cap is based on gross value, not equity, so a $300,000 home with a $200,000 mortgage is ineligible regardless of the $100,000 equity.
Can a non-resident decedent’s heirs use DE-260?
Yes. When the decedent lived outside California but owned California real property, heirs file DE-260 in the county where the property sits.
Does DE-260 work for property held in a living trust?
No. Trust property transfers under the trust terms by trustee deed, not through DE-260, which only handles property titled in the decedent’s individual name.
Must I notify Medi-Cal when filing DE-260?
Yes. If the decedent was 55 or older and received Medi-Cal benefits, you must notify the Department of Health Care Services within 90 days of death.
Can I file DE-260 before the 40-day waiting period ends?
No. Probate Code section 13151 requires a full 40-day wait, and an early filing will be rejected by the probate clerk.
Will the court accept a Zillow estimate instead of a probate referee appraisal?
No. California requires a state-appointed probate referee appraisal on Form DE-161, and any other valuation will trigger a continuance.
Does DE-260 transfer title automatically?
No. The court signs Form DE-226, and you must record DE-226 with the county recorder for title to actually transfer.
Can heirs disagree about who gets the property under DE-260?
Yes. Disputes among heirs are resolved at the hearing, and the court can deny the petition and force the parties into full probate or partition litigation.
Is there a deadline to file DE-260 after death?
No. California sets no outside deadline, but waiting too long can complicate property tax reassessment under Revenue and Taxation Code section 63.1 and parent-child reassessment exclusion claims.
Can DE-260 be used for commercial property?
Yes. The $208,850 cap applies to any California real property, residential or commercial, as long as gross value stays under the limit.
Related reading
- How to Fill Out California Form DE-111 (w/Examples) + FAQs
- How to Fill Out California Form DE-165 (w/Examples) + FAQs
- How to Fill Out California Form DE-265 (w/Examples) + FAQs
- How to Fill Out California Form DE-305 (w/Examples) + FAQs
- How to Fill Out California Form DE-310 (w/Examples) + FAQs
- How to Fill Out California Form REG 5 (w/Examples) + FAQs
- How to Fill Out California Form GC-200 (w/Examples) + FAQs