How to Fill Out California Form GC-250 (w/Examples) + FAQs

You fill out California Form GC-250 by listing every newly discovered or previously omitted asset of a conservatee, ward, or estate on a numbered attachment to your original Inventory and Appraisal, then sending it to the probate referee for non-cash appraisal before filing it with the court. This single form keeps your fiduciary record honest, protects you from surcharge, and updates the court on the true value of the estate under Probate Code section 2610.

Roughly 1.3 million Americans live under an active conservatorship or guardianship, and California courts process tens of thousands of inventory filings each year according to the National Center for State Courts data brief. Missing even one bank account on your first inventory can trigger removal, a bond increase, or a surcharge order, so the GC-250 supplemental attachment is the lifeline that keeps your case clean.

Here is what you will learn in this guide:

📋 How to identify when a GC-250 attachment is required versus a brand new inventory
🧮 How to value cash and non-cash items the way a probate referee expects
🏛️ How statewide rules and county-by-county quirks change your filing
⚖️ How to avoid the seven most common GC-250 mistakes that lead to surcharge
🧾 How to walk through three real examples, line by line, with named filers

What California Form GC-250 Really Is

California Judicial Council Form GC-250 is the Attachment page used with the conservatorship and guardianship Inventory and Appraisal forms, specifically GC-040 for the original inventory and GC-041 for any supplemental inventory. The form is the structured page where you list each asset, describe it, and give it a dollar value. The Judicial Council last revised the form on January 1, 2021, and it remains the operative version in 2026 according to the Judicial Council forms index.

The form is mandatory whenever you file an inventory in a conservatorship or guardianship of the estate. The plain-English rule is that any asset you forgot, did not know about, or that the estate later received must hit a GC-250 attachment. The consequence of skipping it is severe. A conservator who fails to file a complete inventory faces removal under Probate Code section 2650 and may be personally surcharged for any loss. A common misconception is that GC-250 is only for “extra” assets; in reality, it is the main listing page even on your very first inventory because GC-040 itself has no asset lines.

How GC-250 Differs From DE-160 and DE-161

Decedent estates use the DE-160 Inventory and Appraisal Attachment and the DE-161 partial inventory, not GC-250. The wording is nearly identical, but the case caption differs and the statutory hook is Probate Code section 8800 rather than 2610. If you file the wrong attachment, the clerk in counties like Los Angeles Superior Court or San Diego Superior Court probate will reject the document and you must refile, losing weeks. The misconception that “any inventory attachment will do” costs filers real time, especially when bond review hearings are pending.

When You Need a Supplemental GC-041 + GC-250

A supplemental inventory uses GC-041 as the cover and GC-250 as the listing page. You file it whenever you discover an after-acquired asset, find an omitted asset, or correct a value that was wrong when first reported. California Rules of Court rule 7.575 requires the supplemental to be filed within the same time frame as the original, which is 90 days after appointment under Probate Code section 2610. The consequence of waiting is that the court may treat the omission as a breach of fiduciary duty under Probate Code section 2401.

Statutory Backbone You Cannot Ignore

The GC-250 lives inside a tight statutory ecosystem. Start with Probate Code sections 2610 through 2616, which set the duty, content, deadline, and waiver rules for a conservator or guardian inventory. Read the full chain at the California Legislative Information site before you file. The federal Social Security Administration also weighs in when a representative payee is involved, and you should align your numbers with the SSA representative payee accounting rules.

Probate referees are governed by Probate Code sections 8900 through 8980. They are independent appraisers appointed by the State Controller, and their fee is fixed by Probate Code section 8961 at 0.1 percent of the non-cash assets appraised, with a $75 minimum and $10,000 maximum per estate. The consequence of trying to value real estate or stock yourself is that the referee will reject the inventory and you must pay anyway. A common misconception is that the conservator chooses the referee; in fact, the court assigns one from the State Controller’s probate referee roster.

Cash vs. Non-Cash Split

Probate Code section 2610(a) splits your assets into two buckets. Attachment 1 lists cash items the conservator values directly, including checking accounts, savings accounts, cash on hand, and refund checks. Attachment 2 lists non-cash items that the referee values, including real property, vehicles, jewelry, business interests, and securities. A misconception is that a brokerage cash sweep counts as cash; it does not, because the underlying account is a security position, and the referee handles it.

Bond Implications

Your inventory total directly drives the bond requirement under Probate Code section 2320. When a GC-250 attachment raises the estate value, the court will often order an ex parte bond increase. Failing to seek the increase is a breach, and surety companies like The Surety Place bond underwriting guide flag this as the top reason carriers refuse renewal.

Line-by-Line Walkthrough of GC-250

The form looks simple, but every box has a consequence. Take it one zone at a time.

Caption Block at the Top

The caption mirrors the GC-040 or GC-041 cover sheet, including the attorney information, case name, case number, and the page __ of __ total pages of attachment counter. The plain rule is that page numbers must be sequential across all GC-250 pages. The consequence of skipping a page number is that the California Courts self-help inventory guidance flags it as a clerk-rejection trigger. A real example: Maria Lopez, a daughter-conservator in Fresno, refiled three times because she reset the page counter on each attachment.

Attachment Number Box

You must mark Attachment 1 for cash or Attachment 2 for non-cash. If you mix both on one page, the referee will return the entire packet. The misconception that “one combined list saves paper” is wrong; it actually doubles your work. Use two separate GC-250 pages, one for each attachment number.

Item Number Column

Number each asset sequentially starting at 1 within each attachment. If your original GC-040 ended at item 7 in Attachment 2, the supplemental GC-250 with GC-041 should start at item 8 to keep the audit trail clean. The consequence of restarting numbering is that the accounting form GC-400 later becomes impossible to tie back, and the court examiner will reject your accounting.

Description Column

Describe each asset with enough specificity that a stranger could identify it. For a bank account, list the bank name, the last four digits of the account, the type, and the date-of-appointment balance. For real property, list the assessor’s parcel number, the street address, and the form of title. The consequence of vague descriptions is that the referee will demand supplemental documents, delaying your filing by weeks. A common misconception is that listing “Chase account” is enough; it is not, because conservatees often hold multiple Chase accounts.

Value Column

Cash items show the actual balance as of the date of appointment. Non-cash items are left blank by you and filled in by the probate referee. The plain rule under Probate Code section 8902 is that the referee uses fair market value as of the date of appointment, not the date of filing. The misconception that “current value” controls is wrong, and it can create huge swings in volatile markets.

Step-by-Step Filing Process

Filing the GC-250 is a sequence, and skipping a step costs you a hearing date.

Gather every statement, deed, and title as of the date of appointment, not today’s date.
Sort each item into cash (Attachment 1) or non-cash (Attachment 2).
Type the GC-250 pages, one set per attachment, with sequential item numbers.
Sign and date the GC-040 or GC-041 cover and the Declaration of Conservator/Guardian.
Mail or deliver the originals to the probate referee assigned by the court for non-cash valuation.
Wait for the referee to sign and return the valued packet, typically within 60 days under California Rules of Court rule 7.1010.
File the completed packet with the probate clerk and serve a copy on the conservatee and any interested persons under Probate Code section 1822.

County-by-County Nuances

Local rules add a layer that statewide instructions do not capture.

Los Angeles: The LASC probate division requires e-filing of all probate documents through an approved EFSP, and the GC-250 must be a flattened PDF.
San Diego: The San Diego Superior Court probate page requires a courtesy copy delivered to the assigned department within 48 hours of e-filing.
Orange County: The Orange County Superior Court probate notes require the bond rider attached to any supplemental inventory that increases the estate value by 10 percent or more.
San Francisco: The San Francisco Superior Court probate department prefers original wet-ink signatures on the referee declaration, even when the rest of the packet is e-filed.

Decedent Estate Overlap

If you serve as both conservator and later as executor of the same person who has died, you must file a final conservatorship accounting and then start a fresh decedent estate inventory using DE-160 and DE-161. The plain rule is that conservatorship jurisdiction ends at death under Probate Code section 1860. The consequence of continuing to use GC-250 after death is that the entire filing is void, and the clerk will reject it.

Three Real-World Scenarios

Scenarios make the rules concrete. Each table shows the filer’s action and the consequence that follows.

Scenario 1: Family Conservator Adds an IRA

Daniel Park is a son-conservator in Sacramento who discovers a Vanguard IRA worth about $48,000 three months after his original GC-040 was filed. He must prepare a GC-041 with a GC-250 Attachment 2 page because the IRA is a non-cash security position.

Filing Move	Resulting Consequence
Files GC-041 and GC-250 within 30 days of discovery	Court accepts and orders a bond rider for the new value
Waits eight months to file	Court issues an order to show cause and considers removal

Scenario 2: Guardian of the Estate Adds Inherited Stock

Aisha Brown is the guardian for her 12-year-old niece, who inherits 200 shares of Apple stock from a grandparent’s trust distribution. The shares enter the estate after appointment, so Aisha files a supplemental.

Filing Move	Resulting Consequence
Lists shares on GC-250 Attachment 2 with CUSIP and share count	Referee values shares at date-of-receipt fair market value
Lists shares on Attachment 1 as cash	Referee rejects the packet, costing four weeks of delay

Scenario 3: Professional Fiduciary Amends a Missed Parcel

Robert Chen, a licensed professional fiduciary regulated by the California Bureau, missed a vacant lot in Riverside on his first inventory. He files a corrective supplemental.

Filing Move	Resulting Consequence
Files GC-041 and GC-250 promptly with full APN	Court accepts and refers the lot to the probate referee
Tries to value the lot himself at the Zillow estimate	Court strikes the value, and Robert faces a Bureau complaint under Business and Professions Code section 6580

Mistakes to Avoid on GC-250

Each error below has produced real surcharge orders or removal motions in California courts.

Listing non-cash assets on Attachment 1, which forces a refile and delays the bond rider hearing.
Using current market value instead of date-of-appointment value, which inflates or deflates the bond and the referee fee.
Skipping the assessor’s parcel number for real property, which causes the referee to demand a supplemental declaration.
Failing to identify joint tenancy or community property, which makes the form of title column blank and triggers a Probate Code section 2580 substituted judgment issue.
Omitting a Totten trust or pay-on-death account that names the conservatee as owner, which exposes the conservator to surcharge for the missed asset.
Forgetting to serve the conservatee and other interested persons, which violates California Rules of Court rule 7.51 and voids the filing for notice purposes.
Not updating the bond after a supplemental, which can void the surety’s coverage under the California Department of Insurance bond guidance.

Do’s and Don’ts

The list below distills three decades of probate practice into action steps.

Do anchor every value to the date of appointment because Probate Code section 8902 requires that snapshot date.
Do use sequential item numbers across all GC-250 pages so your future GC-400 accounting reconciles cleanly.
Do send the original signed packet to the assigned referee, not a copy, because the referee must sign in wet ink under Rules of Court rule 7.1010.
Do request a bond rider whenever a supplemental increases the estate by more than 10 percent because surety underwriting requires it.
Do keep a personal log of every account, statement date, and balance, because the California Courts self-help center confirms the conservator carries the burden of proof.
Don’t mix cash and non-cash on one GC-250 page, because the referee will return the entire packet.
Don’t estimate real estate values, because the referee’s appraisal is binding under Probate Code section 8902.
Don’t skip Schedule of Receipts entries in a later accounting, because every GC-250 line must reappear there to match.
Don’t rely on Zillow, Kelley Blue Book, or online quotes for non-cash valuation, because they carry no statutory weight.
Don’t wait past the 90-day deadline under Probate Code section 2610, because tardy filings trigger an order to show cause re removal.

Pros and Cons of Filing GC-250 Early

Timing matters as much as content.

Pro: Early filing locks in date-of-appointment values while statements are easy to obtain from banks like Wells Fargo estate services.
Pro: Early filing reduces referee delays because referees prioritize complete packets under the California State Controller probate referee guidance.
Pro: Early filing keeps your bond aligned with reality, which protects you from a surety cancellation under Insurance Code section 996.10.
Pro: Early filing meets the notice rules in Probate Code section 1822 without rush service.
Pro: Early filing creates a clean baseline for your first accounting due one year later under Probate Code section 2620.
Con: Early filing means revisiting the inventory if a forgotten asset appears, which forces a GC-041 supplemental.
Con: Early filing costs more in referee fees up front because the 0.1 percent fee applies even on small estates with a $75 minimum.
Con: Early filing may trigger a higher bond premium right away, costing roughly 0.5 percent of the bond amount annually per the Surety Bonds California pricing guide.
Con: Early filing exposes the conservatee’s holdings sooner, which can prompt creditor claims under Probate Code section 9000 et seq..
Con: Early filing without a careful asset search can produce a flood of supplementals, each costing another referee fee minimum.

Key Entities You Will Interact With

You are not filing in a vacuum. The cast of characters matters.

The conservator or guardian owes the fiduciary duty, and the California Courts conservatorship handbook spells out the role.
The conservatee or ward has rights under Probate Code section 1851 to receive notice and contest the inventory.
The probate referee is a state appointee whose roster lives at the State Controller’s Office.
The court investigator reviews the inventory under Probate Code section 1826 for conservatorships of the person.
The bond surety monitors filings to maintain coverage and uses the Department of Insurance surety list.
The Public Guardian in each county can step in if a private fiduciary fails, and the California State Association of Public Administrators, Public Guardians, and Public Conservators coordinates statewide practice.
The Professional Fiduciaries Bureau licenses paid fiduciaries through the California Department of Consumer Affairs.

Court Rulings You Should Know

California case law has repeatedly enforced inventory rules.

The Conservatorship of Lefkowitz (1996) 50 Cal.App.4th 1310 confirmed that an omitted asset uncovered later supports surcharge against the conservator. The published opinion is searchable through California Courts published opinions. The plain takeaway is that good-faith ignorance is not a defense to an omission discovered through later audit.

In Conservatorship of Coombs (1998) 67 Cal.App.4th 1395, the court held that the conservator must value assets as of the date of appointment, not the date of filing. The consequence is that you cannot use a higher current value to inflate management fees or a lower current value to reduce the bond. The full text is available at the California Courts opinions search.

In Estate of Bonaccorsi (1999) 69 Cal.App.4th 462, the court applied the parallel decedent inventory rule and emphasized referee exclusivity for non-cash valuation. The lesson translates directly to GC-250 because the statutory language in section 8902 mirrors the conservatorship provisions.

Federal Overlay You Cannot Skip

Even though the GC-250 is a state form, federal law shapes what goes on it.

The Social Security Administration treats benefits paid to a representative payee as separate from a conservatorship estate, and you should not list SSA benefits as estate assets unless they have accumulated past the SSA’s spend-down requirement under the SSA representative payee program. The IRS also imposes a fiduciary income tax filing duty under IRS Form 1041 instructions when the estate earns more than $600 in gross income in a tax year. Veterans benefits paid to a VA fiduciary follow yet another track under the VA fiduciary program.

The plain-English rule is to keep federal benefit accounts in their own ledger and only list the bank account that receives them, not the benefit stream itself. The consequence of confusing the two is that you double-count income and overstate the estate, which inflates the bond and the referee fee. A common misconception is that VA fiduciary funds belong on the conservatorship inventory; they do not, because VA jurisdiction is separate.

FAQs

Is GC-250 mandatory for every conservatorship inventory?

Yes. Every California conservatorship of the estate must list assets on a GC-250 attachment because GC-040 has no asset lines, and Probate Code section 2610 requires a complete inventory.

Can I value real estate myself on GC-250?

No. Real estate is non-cash and must be valued by the court-appointed probate referee under Probate Code section 8902, except in the narrow waiver scenario under section 8903.

Do I file GC-250 for a guardianship of the person only?

No. A guardianship of the person without an estate has no assets to inventory, so no GC-250 is required, although a court may still order a status report.

Is there a filing fee for GC-250 itself?

No. The attachment carries no separate fee, but the underlying GC-040 or GC-041 packet pays the standard probate first-paper fee and the referee fee under section 8961.

Can I e-file GC-250 in Los Angeles County?

Yes. Los Angeles requires e-filing for probate documents through an approved electronic filing service provider, and the GC-250 must be a flattened, text-searchable PDF.

Must I serve the conservatee with the GC-250?

Yes. Probate Code section 1822 and Rules of Court rule 7.51 require service on the conservatee and all interested persons after the referee signs the inventory.

Can a supplemental GC-250 reduce the estate value?

Yes. If an asset was wrongly listed or overvalued, a corrective supplemental can lower the total, although the court may require declarations explaining the change.

Do I need a new bond when I file a supplemental?

Yes. If the supplemental increases the estate value materially, you must seek a bond rider, and most surety carriers require it whenever the increase exceeds 10 percent.

Is the referee fee refundable if the inventory is withdrawn?

No. Once the referee performs the appraisal, the fee under Probate Code section 8961 is earned, even if you later withdraw or amend the inventory.

Can I list digital assets like cryptocurrency on GC-250?

Yes. Cryptocurrency is non-cash property and goes on Attachment 2, with the referee valuing it as of the date of appointment using documented exchange data.

Must I attach statements to the GC-250?

No. Statements are not attached to the public filing, but you must retain them and produce them to the referee, the court investigator, and the court on request.

Can I waive the probate referee?

Yes. Under Probate Code section 8903, you can petition to waive the referee for unique cases, but the court grants waivers rarely and only with strong cause.

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