Estate Inventory and Appraisal (California)
IMPORTANT: THIS IS A PREPARATION GUIDE — NOT THE OFFICIAL COURT FORM
California requires the use of official Judicial Council form DE-160 (Inventory and
Appraisal) together with DE-161 (Inventory and Appraisal — Attachment) for the
estate inventory and appraisal. This template provides the substantive legal content to
help you organize and value estate assets — but you must transfer your content to the
official forms before filing. The forms are available at
https://selfhelp.courts.ca.gov/jcc-form/DE-160 and
https://selfhelp.courts.ca.gov/jcc-form/DE-161.
Do not file this document directly with the court.
INVENTORY AND APPRAISAL OF THE ESTATE
SUPERIOR COURT OF CALIFORNIA, COUNTY OF [COUNTY]
1. CAPTION AND CASE INFORMATION
| Field | Detail |
|---|---|
| IN THE MATTER OF THE ESTATE OF: | [DECEDENT FULL LEGAL NAME], also known as [AKA, if any], Deceased |
| Case No. | [____________________________________] |
| Court | Superior Court of California, County of [COUNTY] |
| Type of Inventory | ☐ Partial No.: [____] ☐ Final ☐ Supplemental ☐ Reappraisal for Sale |
| Type of Administration | ☐ Testate (with will) ☐ Intestate (no will) |
2. PERSONAL REPRESENTATIVE INFORMATION
| Field | Detail |
|---|---|
| Name | [PERSONAL REPRESENTATIVE FULL LEGAL NAME] |
| Capacity | ☐ Executor ☐ Administrator ☐ Administrator with Will Annexed ☐ Special Administrator |
| Mailing Address | [STREET ADDRESS], [CITY], California [ZIP CODE] |
| Telephone / Email | [________________________________] |
| Date Letters First Issued | [__/__/____] |
3. DECEDENT INFORMATION
| Field | Detail |
|---|---|
| Full Legal Name | [DECEDENT FULL LEGAL NAME] |
| Also Known As | [AKA(s), if any] |
| Date of Death (Valuation Date) | [__/__/____] |
| County of Domicile at Death | [COUNTY] County, California |
| Marital Status at Death | ☐ Married / Registered Domestic Partner ☐ Single ☐ Widowed ☐ Divorced |
| Social Security No. (last 4) | XXX-XX-[____] |
4. STATEMENT OF DUTY AND FILING DEADLINE
Pursuant to Cal. Prob. Code § 8800(a), the personal representative shall file with the court clerk an inventory of property to be administered in the decedent's estate, together with an appraisal, combined in a single document. Under § 8800(b), the inventory and appraisal shall be filed within four (4) months after letters are first issued to a general personal representative; the court may allow further reasonable time.
☐ This inventory and appraisal is filed within four months after letters were first issued.
☐ The court has granted additional time to [__/__/____].
Section 480 Certification (Cal. Prob. Code § 8800(d)). Concurrent with filing, the personal representative certifies that the requirements of Revenue & Taxation Code § 480 either:
☐ Are not applicable because the decedent owned no real property in California at the time of death; or
☐ Have been satisfied by filing a change-in-ownership statement with the county recorder or assessor of each California county in which the decedent owned property at death.
Bond statement (Cal. Prob. Code § 8802).
☐ Bond is waived. ☐ Bond amount: $[________________] — ☐ sufficient ☐ insufficient.
5. APPRAISAL METHOD AND PROBATE REFEREE DESIGNATION
Property appraised by the personal representative (Cal. Prob. Code § 8901). The personal representative appraises only cash and cash-equivalent items: money and other cash items; specified checks issued after death (wages earned before death; refund checks); accounts in financial institutions; cash deposits and money-market mutual funds (including brokerage cash accounts); and proceeds of life/accident insurance, retirement plans, and annuities payable on death in lump sum. These appear on Attachment 1 (Schedule C below).
Property appraised by the probate referee (Cal. Prob. Code §§ 8900, 8902). The personal representative shall deliver the inventory to the probate referee designated by the court, together with supporting data, and the probate referee shall appraise all property other than the cash items above. These appear on Attachment 2 (Schedules A, B, D, and E below).
Independent expert (Cal. Prob. Code § 8904). A unique, artistic, unusual, or special item may instead be appraised by an independent expert; the election is noted on the inventory delivered to the referee.
| Designated Probate Referee | Detail |
|---|---|
| Name | [PROBATE REFEREE NAME] |
| Address | [____________________] |
| Date inventory delivered to referee | [__/__/____] |
SCHEDULE A — REAL PROPERTY (Attachment 2 — Probate Referee)
| # | Description / Street Address | County & APN | Legal Description | C/Q/S | Date-of-Death FMV | Encumbrance |
|---|---|---|---|---|---|---|
| A-1 | [________________________________] | [____________________] | [____________________] | ☐C ☐Q ☐S | $[________________] | [________________] |
| A-2 | [________________________________] | [____________________] | [____________________] | ☐C ☐Q ☐S | $[________________] | [________________] |
| A-3 | [________________________________] | [____________________] | [____________________] | ☐C ☐Q ☐S | $[________________] | [________________] |
Schedule A Subtotal (gross FMV): $[________________]
SCHEDULE B — TANGIBLE PERSONAL PROPERTY (Attachment 2 — Probate Referee)
| # | Item Description | VIN / Serial / Identifier | C/Q/S | Date-of-Death FMV |
|---|---|---|---|---|
| B-1 | [Vehicle: year/make/model] | [____________________] | ☐C ☐Q ☐S | $[________________] |
| B-2 | [Household goods & furnishings] | [____________________] | ☐C ☐Q ☐S | $[________________] |
| B-3 | [Jewelry / watches] | [____________________] | ☐C ☐Q ☐S | $[________________] |
| B-4 | [Art / antiques / collectibles — ☐ independent expert per § 8904] | [____________________] | ☐C ☐Q ☐S | $[________________] |
| B-5 | [________________________________] | [____________________] | ☐C ☐Q ☐S | $[________________] |
Schedule B Subtotal: $[________________]
SCHEDULE C — CASH, BANK & FINANCIAL ACCOUNTS (Attachment 1 — Personal Representative, § 8901)
| # | Institution | Account Type | Acct No. (last 4) | C/Q/S | Balance at Death |
|---|---|---|---|---|---|
| C-1 | [____________________] | ☐ Checking ☐ Savings ☐ CD ☐ MMkt ☐ Brokerage cash | [____] | ☐C ☐Q ☐S | $[________________] |
| C-2 | [____________________] | ☐ Checking ☐ Savings ☐ CD ☐ MMkt ☐ Brokerage cash | [____] | ☐C ☐Q ☐S | $[________________] |
| C-3 | [____________________] | ☐ Checking ☐ Savings ☐ CD ☐ MMkt ☐ Brokerage cash | [____] | ☐C ☐Q ☐S | $[________________] |
| C-4 | Cash on hand / post-death wage & refund checks (§ 8901) | — | — | ☐C ☐Q ☐S | $[________________] |
| C-5 | Lump-sum life/accident insurance, retirement, annuity payable to ESTATE | [____________________] | ☐C ☐Q ☐S | $[________________] |
Schedule C Subtotal: $[________________]
SCHEDULE D — SECURITIES & BUSINESS INTERESTS (Attachment 2 — Probate Referee)
| # | Description (issuer / type / shares or units) | Identifier (CUSIP / acct) | C/Q/S | Date-of-Death FMV |
|---|---|---|---|---|
| D-1 | [Stocks (number of shares / issuer)] | [____________________] | ☐C ☐Q ☐S | $[________________] |
| D-2 | [Bonds / mutual funds / securities] | [____________________] | ☐C ☐Q ☐S | $[________________] |
| D-3 | [LLC / partnership / closely held business interest] | [____________________] | ☐C ☐Q ☐S | $[________________] |
| D-4 | [________________________________] | [____________________] | ☐C ☐Q ☐S | $[________________] |
Schedule D Subtotal: $[________________]
SCHEDULE E — OTHER ASSETS (Attachment 2 — Probate Referee, except cash receivables)
| # | Description | Identifier / Source | C/Q/S | Date-of-Death FMV |
|---|---|---|---|---|
| E-1 | [Promissory notes / money owed to decedent + security] | [____________________] | ☐C ☐Q ☐S | $[________________] |
| E-2 | [Tax / utility refunds] | [____________________] | ☐C ☐Q ☐S | $[________________] |
| E-3 | [Intellectual property / royalties] | [____________________] | ☐C ☐Q ☐S | $[________________] |
| E-4 | [Other property] | [____________________] | ☐C ☐Q ☐S | $[________________] |
Schedule E Subtotal: $[________________]
6. RECAPITULATION / SUMMARY
| Attachment | Schedule(s) | Appraised By | Community / Quasi-Community | Separate | Total Appraised Value |
|---|---|---|---|---|---|
| Attachment 1 | C | Personal Representative (§ 8901) | $[________________] | $[________________] | $[________________] |
| Attachment 2 | A, B, D, E | Probate Referee (§§ 8900, 8902) | $[________________] | $[________________] | $[________________] |
| TOTAL GROSS APPRAISED VALUE | $[________________] | $[________________] | $[________________] | ||
| Less: Encumbrances (Schedule A) | ($[________________]) | ||||
| NET APPRAISED VALUE | $[________________] |
7. DECLARATION (VERIFICATION) OF PERSONAL REPRESENTATIVE
I, [PERSONAL REPRESENTATIVE FULL LEGAL NAME], the personal representative of the Estate of [DECEDENT FULL LEGAL NAME], declare under penalty of perjury under the laws of the State of California that I have made a diligent search and reasonable inquiry for property of the decedent; that the foregoing is a true and complete inventory of all property of the decedent that has come to my knowledge or possession, including, in particular, all money and other cash items of the decedent; and that the appraisal of the property listed in Attachment 1 is true and correct as of the date of the decedent's death.
Executed on [__/__/____] at [CITY], California.
Signature: ______________________________________
Printed Name: [PERSONAL REPRESENTATIVE FULL LEGAL NAME]
8. CERTIFICATE / DECLARATION OF PROBATE REFEREE (§§ 8900, 8902)
I, the probate referee designated by the court, declare under penalty of perjury under the laws of the State of California that I have truly, honestly, and impartially appraised, to the best of my ability, each item set forth in Attachment 2 at its fair market value as of the date of the decedent's death.
Statutory commission claimed (Cal. Prob. Code § 8961): $[________________] Expenses: $[________________]
Probate Referee Signature: ______________________________________
Printed Name: [PROBATE REFEREE NAME]
Address: [____________________] Date: [__/__/____]
9. CERTIFICATE OF SERVICE / FILING
The original inventory and appraisal is filed with the court clerk (Cal. Prob. Code § 8800(a)). Copies were served as indicated below; the Section 480 certification was filed concurrently.
| Party Served | Address | Method | Date |
|---|---|---|---|
| [________________________________] | [____________________] | ☐ Mail ☐ Email ☐ Hand | [__/__/____] |
| [________________________________] | [____________________] | ☐ Mail ☐ Email ☐ Hand | [__/__/____] |
Signature: ______________________________________
Printed Name: [PERSONAL REPRESENTATIVE / ATTORNEY NAME]
California State Bar No.: [________________] (if attorney)
Address / Telephone / Email: [________________________________]
ATTACHMENTS CHECKLIST
☐ Judicial Council Form DE-160 (Inventory and Appraisal)
☐ Judicial Council Form DE-161 (Inventory and Appraisal — Attachment) — Attachment 1 (PR cash items) and Attachment 2 (referee items)
☐ Change-in-Ownership Statement / Section 480 certification (Cal. Prob. Code § 8800(d))
☐ Probate referee's appraisal and commission claim (§§ 8902, 8961)
☐ Independent expert appraisal(s) for unique/artistic items (§ 8904)
☐ Date-of-death account statements (Schedule C — PR-appraised cash items)
☐ Supplemental Inventory and Appraisal for after-discovered property (Cal. Prob. Code § 8801)
SOURCES AND REFERENCES
- Cal. Prob. Code § 8800 — Inventory and appraisal filed as a single document; within four months of letters; Rev. & Tax. § 480 certification.
- Cal. Prob. Code § 8802 — Each item listed separately at fair market value at the time of death.
- Cal. Prob. Code § 8901 — Property appraised by the personal representative (cash items).
- Cal. Prob. Code §§ 8900, 8902 — Probate referee appraises all other property; delivery of inventory to the referee.
- Cal. Prob. Code § 8904 — Independent expert for unique, artistic, unusual, or special items.
- Cal. Prob. Code § 8801 — Supplemental inventory and appraisal.
- Cal. Prob. Code § 8961 — Probate referee commission.
- Judicial Council Forms DE-160 / DE-161: https://selfhelp.courts.ca.gov/jcc-form/DE-160 · https://selfhelp.courts.ca.gov/jcc-form/DE-161
About This Template
Estate planning documents decide what happens to your property, your children, and your medical care when you cannot make those decisions yourself. Wills, trusts, powers of attorney, and health care directives each serve different purposes and each have to meet state law requirements for signing, witnessing, and notarization. A document that looks fine on the page but was not executed correctly can be rejected in probate, which is exactly when it is too late to fix.
Important Notice
This template is provided for informational purposes. It is not legal advice. We recommend having an attorney review any legal document before signing, especially for high-value or complex matters.
Last updated: June 2026
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