Services: Trust & estate sales

Who can sell the house, and when.

When someone dies owning a California house, the way title was held decides how it is sold. A successor trustee sells a house held in a living trust, usually without a court. A house in the decedent’s name alone usually goes through probate, where a court-appointed executor or administrator sells it under the court’s rules.^1,2,3,4

Michael specializes in trust and estate sales, and he has been through the process personally.

“He made sure that our international siblings were included in every step of the process regarding the sale.”

DARYL M, SELLER

General information on California law, checked October 2, 2026. Not legal or tax advice. Every legal point is numbered to its source.

Printable checklist

Contents

Selling a house after a death in California

This page is for trustees, executors and heirs, and for the attorneys and accountants who advise them. It sets the two routes side by side, then covers the first 30 days, the taxes that follow a death, the decisions about the house and the words the paperwork uses. Each legal point links to the statute or agency page behind it.

The legal work belongs to the estate’s attorney and the tax work to a CPA. This page explains both so the questions you take to them are sharper. It does not replace them.

How a California house passes at death, and who signs a sale
How title was held	Route	Who signs a sale
Living trust	Trust administration; no court by default¹	Successor trustee, within the trust’s terms^2,5
Decedent’s name alone	Probate, unless a simplified procedure applies³	Executor or administrator appointed by the court^4,6
Joint tenancy	Passes to the surviving joint tenant without probate⁷	Surviving owner
Community property with right of survivorship	Passes to the surviving spouse⁸	Surviving spouse
Transfer-on-death deed	Passes to the named beneficiary; the deed form is available until January 1, 2032 unless extended⁹	Beneficiary named in the deed
Primary residence, gross value up to $750,000 (deaths on or after April 1, 2025)	Short court petition under Probate Code §13151 (form DE-310)¹⁰	Successor named in the court’s order
Passing to a surviving spouse	A spousal property petition can avoid full administration (Probate Code §13650)¹¹	Surviving spouse, once the court so orders

Trust sale or probate sale?

A trust sale and a probate sale differ mainly in who oversees the seller. A successor trustee answers to the trust’s terms and its beneficiaries, and a court steps in only if someone asks it to. An executor or administrator acts only after a court appointment, then sells after a 15-day notice or at a court hearing.^1,6,12,13,14

A trust sale and a probate sale of a California house, side by side
	Trust sale	Probate sale
Court involvement	None by default. Trust administration is meant to proceed “free of judicial intervention”, and a trustee or beneficiary can still ask the court for instructions.^1,12	The court appoints the personal representative and can grant full or limited authority under the Independent Administration of Estates Act.^15,16
Who signs	The successor trustee, within any limits the trust instrument sets.^2,5	The executor or administrator, once the court has issued letters.^6,17
Proof of authority	A certification of trust, plus a recorded affidavit of death; the title company says what it needs.^18,19	Letters (Judicial Council form DE-150) issued by the court.¹⁷
When a sale can start	No trust statute cited on this page sets a waiting period before a sale. Whether to wait out the contest window is a judgment for the trustee and the trust’s attorney.²⁰	Not before appointment: “A person has no power to administer the estate until the person is appointed personal representative and the appointment becomes effective,” which happens when letters issue.⁶
Required notices	Notification to beneficiaries and heirs within 60 days. A contest must be brought within 120 days of service, or within 60 days after a copy of the trust terms is delivered during those 120 days, whichever is later.^20,21	Notice of the petition, delivered and published, at least 15 days before the first hearing. Under full authority, a Notice of Proposed Action at least 15 days before the sale.^13,22,23
Valuation and price	No statutory minimum price. The trustee must act with reasonable care, skill and caution.²⁴	A probate referee designated by the court appraises the house. A court-confirmed private sale must reach 90% of an appraisal made within the past year.^25,26
Buyer’s contract and disclosures	Terms and contingencies are negotiated as in any sale. Fiduciary sales are exempt from the Transfer Disclosure Statement, with an exception for some revocable-trust trustees, and other disclosures can still apply.^27,28	Terms are negotiated, with time built in for the notice period or the hearing. Probate sales, with or without a hearing, are exempt from the Transfer Disclosure Statement and the Natural Hazard Disclosure statute. How the court treats contingencies at confirmation is a question for the estate’s attorney.^14,27,28
Confirmation and overbids	None.	Under full authority, none unless someone objects in writing. At a confirmation hearing, other buyers may overbid: at least 10% more on the first $10,000 of the original bid and 5% more on the rest.^29,30
Agent’s compensation	Set by the listing agreement the trustee signs.	Disclosed in the Notice of Proposed Action under full authority; set by the court as reasonable compensation in a confirmed sale.^31,32
Overall length	No official source sets a typical length. The fixed clocks are the 60-day notification, the 120-day contest window and the 150-day change in ownership statement.^20,21,33	California’s courts say formal probate “typically takes 9 to 18 months and can sometimes take even longer.”^3,34

Each cell links to its source. The trust instrument, the will and the court’s orders can change any default shown here.

What happens, step by step

Each route has fixed legal clocks and stretches that depend on the house, the family and the market. The steps below give a time only where a statute or the courts set one; where nothing sets a time, none is given. The legal steps stay with the attorney, and the house is the listing agent’s part.

His partIn a trust or estate sale, Michael handles the house: its pricing, its preparation and marketing, the offers and the escrow, with the trustee or executor and the attorney kept informed at each stage.

Selling a house held in a trust

A successor trustee can usually sell without a court order or a beneficiary vote, because California gives trustees the power to sell unless the trust instrument limits it. The trustee still owes the beneficiaries a timely notification, impartial treatment, reasonable information along the way and an account of the sale.^{2,5,21,35,36,37}

10 steps

01Confirm who the trustee is and what the trust allowsSuccessor trustee, with the trust’s attorney
Read the trust instrument and every amendment with the trust’s attorney. It names the successor trustee and may limit the power to sell, require co-trustees to act together or call for someone’s consent.^2,5
02Take control of the house and keep it insuredSuccessor trustee
A trustee must take reasonable steps to take and keep control of trust property and to preserve it. Secure the house, keep it insured and visited, and tell the insurer about the death and any vacancy.^38,39
His partWhen the trustee lives elsewhere, Michael can arrange access for inspectors, contractors and appraisers.
03Serve the trustee’s notificationSuccessor trustee, with the trust’s attorney
The trustee notifies each beneficiary and each of the settlor’s heirs. The notice identifies the trust and trustee, offers a copy of the trust terms and, after a death, warns of the deadline to contest.²¹
ClockWithin 60 days of the death, or of the date a successor begins to serve if the death left the office vacant. Contest window: 120 days from service, or 60 days after a copy of the terms is delivered during those 120 days, whichever is later.^20,21
04Report the change in ownershipSuccessor trustee
The trustee files a Change in Ownership Statement, Death of Real Property Owner (form BOE-502-D) with the Orange County Assessor. If a child will keep the house as a principal residence, the parent-child exclusion claim (BOE-19-P) follows.^33,40,41
ClockBOE-502-D within 150 days after the date of death. BOE-19-P within three years of the death and before any transfer to a third party.^33,41
05Fix the date-of-death valueSuccessor trustee, with the CPA
The house’s fair market value on the date of death generally becomes its new tax basis, so the trust’s CPA will want that value in writing. The CPA decides whether a licensed appraiser’s report is needed.^42,43
His partMichael prepares a customized Comparative Market Analysis on request. A CMA is a market opinion, not an appraisal.
06Decide whether to sell, and how to prepareSuccessor trustee, with the beneficiaries
Beneficiaries may want to keep the house, buy out a sibling or sell. While that is decided, the trustee must deal impartially with them and keep them reasonably informed. The preparation choices are set out below.^35,36
His partMichael gives the trustee a written recommendation on what to repair, clean or leave before listing.
07List the houseSuccessor trustee signs; listing agent markets
The trustee signs the listing agreement and later the deed. A written record of how the price was set, how the house was marketed and which offers arrived is the trustee’s evidence of reasonable care.^2,24
08Review offers and agree termsSuccessor trustee, with the trust’s attorney
Fiduciary trust sales are exempt from the Transfer Disclosure Statement and the Natural Hazard Disclosure statute, except when the trustee is a natural person, trustee of a revocable trust and a former owner or recent occupant. Other disclosures can still apply, so settle the list before the house goes on the market.^27,28
His partMichael sets out each offer side by side for the trustee and the attorney, and shares the summary with beneficiaries when the trustee asks.
09Close escrowSuccessor trustee, escrow and title
Title and escrow ask for proof of the trustee’s authority, such as a certification of trust and a recorded affidavit of death. Escrow withholds 3 1/3% of the price for California income tax unless an exemption applies, such as a house that met the decedent’s two-of-five-year principal residence test, or a sale at a loss or zero gain.^18,19,44
10Account to the beneficiariesSuccessor trustee
The sale appears in the trustee’s account to the beneficiaries entitled to it, along with the costs of holding and preparing the house.³⁷
ClockAt least annually, at the trust’s termination and on a change of trustee.³⁷

OverallNo statute or official source sets a typical length for a trust sale. The fixed points are the 60-day notification, the 120-day contest window and the 150-day ownership statement; the rest depends on the house, the beneficiaries and the market.^20,21,33

Selling a house through probate

In probate, no one can sell the house until the court appoints a personal representative and issues letters. What follows depends on the authority granted. Full authority allows a sale after a 15-day Notice of Proposed Action; limited authority, or a written objection, sends the sale to a court confirmation hearing.^{6,13,16,17,29,45}

9 steps

01Deliver the will to the courtWhoever holds the original will
Unless a probate petition has already been filed, the custodian of a will delivers it to the clerk of the superior court and sends a copy to the named executor.⁴⁶
ClockWithin 30 days of learning of the death.⁴⁶
02Petition the court and give noticeThe proposed executor or administrator, with an attorney
The person asking to serve files a petition. Notice is delivered to the heirs and to the beneficiaries and executors named in the will, and is published three times in a newspaper in the city where the decedent lived.^3,22,23
ClockDelivered at least 15 days before the hearing; first publication at least 15 days before the hearing.^22,23
03Appointment and lettersThe court
At the hearing the judge appoints the personal representative and can grant full or limited authority. A bond is required unless the will or every beneficiary waives it, and the court can still require one. The court then issues letters, the document that proves authority. If something cannot wait until then, the court can appoint a special administrator to preserve the estate.^{3,15,16,17,47,48,49}
04Take control and report the change in ownershipPersonal representative
The personal representative takes possession or control of the decedent’s property, including the house, and files form BOE-502-D with the Orange County Assessor.^33,40,50
ClockBOE-502-D before or at the time the inventory and appraisal is filed.³³
05Inventory and appraisalPersonal representative and probate referee
The personal representative files an inventory of the estate. The personal representative values cash and similar items; a probate referee designated by the court appraises the rest, including the house.^25,51,52
ClockWithin four months after letters are issued.⁵¹
06Creditor claimsPersonal representative
Creditors file claims against the estate within the statutory period, which runs alongside the steps that follow.⁵³
ClockThe later of four months after letters first issue or 60 days after notice is mailed to the creditor.⁵³
07Sale under full authorityPersonal representative, with the estate’s attorney
The personal representative accepts an offer and delivers a Notice of Proposed Action (form DE-165) that states the price and the commission. If no one objects in writing, the sale proceeds without a hearing. A written objection sends it to court supervision.^29,31,45,54
ClockDelivered at least 15 days before the date of the sale.¹³
08Sale with court confirmationPersonal representative, the court and any overbidders
Under limited authority, without IAEA authority, or after an objection, the court confirms the sale at a hearing. A private-sale offer must reach 90% of an appraisal made within the past year, and other buyers may overbid in court.^14,26,30
ClockAppraisal dated within one year before the hearing. If the personal representative does not file the report of sale within 30 days, the buyer may.^14,26
09Close, then distributePersonal representative
Escrow closes on the authorized or confirmed terms. The personal representative later petitions for final distribution or files a status report.⁵⁵
ClockWithin one year after letters, or 18 months if a federal estate tax return is required.⁵⁵

OverallCalifornia’s courts say formal probate “typically takes 9 to 18 months and can sometimes take even longer,” and a 2026 Board of Equalization analysis gives the same range. The house can sell before the estate closes, once the personal representative has authority.^3,34,45

The first 30 days

The first month after a death is for protecting the house and finding the paperwork. Deciding whether to sell can wait. Secure and insure the house, keep the utilities on, redirect the mail, gather the documents below and put the legal deadlines on a calendar before anyone signs a listing agreement.

In the first week

Lock the house and account for every key.Rekey if keys are missing. A trustee must take reasonable steps to take and keep control of trust property. In probate, an executor named in the will may take necessary steps to preserve the estate before appointment, and the personal representative takes possession once appointed.^6,38,50
Photograph every room before anything is moved, given away or thrown out.In probate, an inventory of the estate follows within four months of letters; the photographs show what was there.⁵¹
Move cash, jewelry, papers and medications to a secure place, and list what was moved.
Call the homeowners insurer.Report the death, ask who is now insured and ask how the policy treats a vacant house. California’s standard fire policy form suspends coverage for loss while a building is vacant or unoccupied “beyond a period of 60 consecutive days,” unless the policy says otherwise in writing.³⁹
Order certified copies of the death certificate.For a death in Orange County, the Health Care Agency’s Office of Vital Records issues copies in the first 30 days after the death, and the Clerk-Recorder after that. Only authorized people may receive a certified copy; others receive an informational copy. Title, escrow, insurers and banks may each ask for one.^56,57
Find the trust, the will and any amendments.Whoever holds an original will must deliver it to the superior court clerk within 30 days of learning of the death, unless a probate petition was already filed.⁴⁶

In weeks two to four

Confirm who has authority to act for the house.In a trust, the successor trustee named in it. In probate, no one can sell until the court appoints a personal representative. Before then, an executor named in the will may pay funeral expenses and take necessary steps to maintain and preserve the estate; if more cannot wait, the court can appoint a special administrator.^2,6,49
Engage the estate attorney and the CPA.The attorney confirms authority and the notices. The CPA decides how the date-of-death value will be documented, since it generally sets the tax basis.⁴³
Keep power, water and gas on, and pay them from one account.Inspections, showings and upkeep need them, and one account keeps the costs easy to report in the trustee’s account.³⁷
Redirect the mail.The Postal Service requires an in-person visit with documents showing you are the executor or administrator; a death certificate alone is not enough.⁵⁸
Keep any mortgage current and tell the servicer of the death.For a home of one to four units, federal law bars a lender from enforcing a due-on-sale clause on a transfer to a relative resulting from the borrower’s death.⁵⁹
Keep property tax and any HOA dues current.Secured tax installments are due November 1 and February 1, delinquent after December 10 and April 10.⁶⁰
Put the deadlines on a calendar.Trust: notification within 60 days; BOE-502-D within 150 days. Prop 19, if a child keeps the house: move in and file the homeowners’ exemption claim within one year, and file BOE-19-P within three years.^21,33,41
Hold off on listing agreements and offers until authority is confirmed in writing.A trust may limit the trustee’s power to sell, and in probate no one has power to sell before appointment.^5,6

Documents to gather

Most of these come up again at listing, in escrow and at the Assessor’s office. Keep originals together and send copies.

Each document, what it does and where it comes from13 documents

Documents to gather
Document	What it does	Where it comes from
Certified death certificate	Proves the death to title, escrow, insurers and banks	The county where the death occurred; in Orange County, the Health Care Agency for the first 30 days, then the Clerk-Recorder^56,57
Trust instrument and all amendments	Names the successor trustee and sets any limits on the power to sell	The settlor’s papers or the drafting attorney⁵
Certification of trust	Proves the trustee’s authority without handing over the whole trust	Prepared by the trustee or the trust’s attorney¹⁸
Affidavit of death (recorded)	Establishes the death on the title record	Prepared with the attorney or title company and recorded with the County Recorder¹⁹
Original will	Starts probate; due to the court clerk within 30 days	The decedent’s papers, the drafting attorney or a safe deposit box⁴⁶
Letters testamentary or letters of administration (form DE-150)	The court’s proof that the personal representative may act	Issued by the probate court after appointment¹⁷
Prior deed	Shows how title was held, which decides the route	Orange County Clerk-Recorder, official record copies by mail or in person^61,62
Latest property tax bill	Shows the parcel number, the taxes and the installment dates	Orange County Treasurer-Tax Collector, online by address or parcel number⁶³
Change in ownership statement (BOE-502-D)	Reports the death to the Assessor	Orange County Assessor⁴⁰
HOA documents	Dues, rules and, later, the resale package a buyer receives	The association, which must deliver resale documents within 10 days of a request^64,65
Mortgage and credit-line statements	Payoff figures for escrow	The loan servicer
Homeowners insurance policy	Who is insured and how vacancy is treated	The insurer or the insurance agent³⁹
Permits, warranties and service records	Answers buyers’ questions about the house	The decedent’s files

Taxes and property tax, in plain English

Four taxes touch an inherited house: property tax, income tax on any gain when it sells, federal estate tax for large estates, and the documentary transfer tax on the sale. Each follows its own rules. The estate’s CPA and attorney apply them to the family’s facts; what follows explains the vocabulary.

Not tax adviceFigures and thresholds as of October 2, 2026.

Will the house be reassessed?

Usually. A transfer at death is a change in ownership, and for an inheritance the property tax rules set its date as the date of death. Unless an exclusion applies, the Assessor resets the house’s assessed value to its market value as of the change in ownership, and supplemental tax bills can follow for the rest of the fiscal year.^40,60,66

Prop 13 limits the general tax to 1% of assessed value, plus voter-approved debt. Between changes in ownership, assessed value can rise no more than 2% a year.^60,66
Report the death on form BOE-502-D: within 150 days in a trust, or by the time the inventory is filed in probate. If it is still not filed 90 days after the Assessor mails a written request, the penalty is $100 or 10% of the taxes on the new value, whichever is greater. When the failure was not willful, the penalty is capped at $5,000 for a home eligible for the homeowners’ exemption and $20,000 for other property.^33,40,67
Prop 19 lets a parent’s family home keep its taxable value when a child makes it their principal residence within one year and files the claims. For transfers from February 16, 2025 through February 15, 2027, market value above that taxable value plus $1,044,586 is added.^41,68,69
An inherited rental or second home does not qualify for the parent-child exclusion and is generally reassessed.^41,70
The Assessor’s form notes that a sale “does not relieve the need to file” the parent-child exclusion claim where it applies, so ask the attorney before the house sells.⁴⁰
Keep paying: first installment due November 1, delinquent after December 10; second due February 1, delinquent after April 10.⁶⁰

Will heirs owe tax on the gain?

Only on gain above the stepped-up basis. Inherited property generally takes a basis equal to its fair market value on the date of death. For a married couple’s California community property, IRS guidance says the whole property, including the surviving spouse’s half, generally takes a new basis when either spouse dies.^42,43,71

An estate that files a federal estate tax return may elect alternate valuation instead: six months after the death, or the sale date if the house sells sooner. The election is allowed only when it lowers both the estate’s value and the estate tax; the CPA advises whether it applies.^43,72
Federal law treats gain on inherited property as long-term, even when the house sells within a year of the death.⁷³
California has no lower rate for capital gains; they are taxed as ordinary income.⁷⁴
The home-sale exclusion (up to $250,000, or $500,000 on a joint return) needs two years of ownership and use in the five years before the sale, so an heir who never lived in the house will not meet it. A surviving spouse who has not remarried can use the $500,000 limit if the home sells within two years of the death and the other conditions are met.^75,76
How title was held affects the result. Take the deed to the CPA.⁷¹

What does escrow withhold?

Escrow withholds 3 1/3% of the sales price for California income tax unless an exemption applies. A sale by a decedent’s estate or trust can qualify when the decedent owned and lived in the house as a main home, generally for two of the five years before the sale. A sale at a loss or zero gain also qualifies. If a seller is a foreign person, federal FIRPTA withholding, generally 15% of the amount realized, can also apply.^44,77

For an inherited house, the adjusted basis that decides a loss or zero gain generally starts at the date-of-death value. The CPA confirms the figure before escrow closes.^42,44
Whether FIRPTA applies depends on who the seller is: the trust, the estate or the heirs themselves. Raise it with the CPA as soon as any heir lives outside the United States.⁷⁷

Is there an estate tax?

Only federal, and only for large estates. For deaths in 2026, the IRS basic exclusion amount is $15,000,000. California has required no estate tax return for deaths on or after January 1, 2005, according to the State Controller’s Office. The estate’s CPA confirms whether a federal return is due.^78,79

Who pays the documentary transfer tax?

The sale to a buyer is taxed at a combined county and city rate of $1.10 per $1,000 of the price in Newport Beach, Irvine and the other Orange County cities. In Orange County the seller customarily pays it, though the parties can agree otherwise. A transfer to heirs by reason of death, with no sale, is exempt.^{80,81,82,83,84}

Illustrative arithmetic, not a market price

Sale price: $2,000,000

$2,000,000 ÷ $1,000 × $1.10 = $2,200 documentary transfer tax

Preparing the house

An estate house needs a decision before it needs a contractor. Settle who pays, who approves and who is told, then choose between selling as-is and preparing the house. Clear it only after its contents are recorded, and give heirs who live far away the same information, at the same time, as those nearby.

Sell as-is, or repair first?

An as-is sale asks nothing of the estate’s bank account before closing. Work before listing costs cash and weeks, and it needs a trustee or executor willing to approve it and someone close enough to supervise it. The table below sets out the questions that decide it; the answers are the family’s.

Questions that decide between as-is and preparing the house
Question	Leans toward as-is	Leans toward preparing
Cash in the trust or estate	Little, or an heir would have to advance it	Enough to pay for the work
Agreement	Heirs disagree about spending	Beneficiaries are informed and agree
Condition	Major systems are near the end of their life	Mostly cleaning, paint, garden and small repairs
Distance	No one can supervise work locally	Someone can meet contractors and check the work
Time	Carrying costs are high or a deadline is near	The schedule allows for the work

Carrying costs run while the house waits: insurance, utilities, upkeep, HOA dues and property tax.
A vacant house can affect insurance. California’s standard fire policy form suspends coverage beyond 60 consecutive days of vacancy unless the policy says otherwise; ask the insurer before the house sits empty.³⁹
Since January 1, 2026, a licensee who advertises with a digitally altered image, such as virtual staging, must say the image was altered and link to the original.⁸⁵
For a home built before 1978, federal rules require the EPA lead pamphlet, a lead warning statement, disclosure of any known lead-based paint and its records, and a 10-day inspection opportunity for the buyer.⁸⁶

His partMichael prices the house both ways, as it stands and after the proposed work, so the trustee or executor can weigh the cost against the difference.

Clearing the house and estate sales

Nothing should leave the house until someone has authority to remove it and a record shows what was there. In probate, the personal representative files an inventory of the estate’s property; a trustee must preserve trust property and keep beneficiaries reasonably informed. Photograph every room first.^36,38,51

Check the will and the trust for specific gifts of furniture, art or heirlooms before anything is sold or donated.
Photograph each room and list items of value. Set aside papers, keys, remotes, manuals and warranties.
Look for documents as you clear: deeds, tax bills, insurance policies, HOA letters, permits, and any solar, alarm or service contracts.
Ask beneficiaries in writing which items they want, and record who receives what.
If an estate sale company is used, get a written contract that states its fee, its insurance, its dates and what happens to unsold items, signed by the trustee or executor.
Take paint, cleaners, batteries, pesticides and electronics to one of the county’s four household hazardous waste collection centers, free to Orange County residents.⁸⁷
Keep a receipt for every cost paid from trust or estate funds; each belongs in the accounting.³⁷

His partMichael can refer clean-out, estate sale and donation services he has worked with.

When heirs live far away

Heirs who live in another state or country keep the same rights as those nearby, and the trustee or executor still signs. The logistics are harder: everyone needs the same information at the same time, a schedule that works across time zones, and a way to sign and return documents.^35,36

Keep one written record of the valuation, the listing plan, each offer and each signed document, in a shared folder every beneficiary can open.
Agree a schedule for updates and a window for decisions that suits every time zone.
Documents that must be notarized can be signed abroad before a U.S. consular officer; embassies and consulates offer notarial services by appointment.⁸⁸
In probate, an heir abroad can consent or object to a Notice of Proposed Action on the form itself.⁵⁴
If any seller is a foreign person, FIRPTA withholding may apply. Raise it with the CPA early.⁷⁷

His partMichael keeps beneficiaries abroad informed with written updates at each stage of the sale.

When heirs disagree

When heirs disagree, the trustee or executor still holds the authority to sell, and the heirs gain ways to bring in the court. In a trust, a beneficiary can petition for instructions to the trustee. In probate, a written objection to a Notice of Proposed Action moves the sale under court supervision.^2,12,29

A trustee must deal impartially with all beneficiaries and keep them reasonably informed of the trust and its administration.^35,36
Once the house has been distributed to co-owners, any of them can bring a partition action asking a court to divide the property.⁸⁹
A buyout by one sibling raises its own Prop 19 questions. Ask the Assessor and the attorney before agreeing terms.⁶⁸
If an heir lives in the house, whether rent is owed and when they must leave are questions for the attorney. The trustee and the personal representative each have a duty to take control of the property.^38,50
Steps that keep a disagreement narrow: share one valuation with everyone, agree in writing how the list price will be set, put every offer in front of every beneficiary, and consider a neutral mediator before a court.

The words the paperwork uses

Thirty-five terms from trust, probate and property tax paperwork, each with the statute or agency page behind it.

A–C9 terms

Administrator: A personal representative the court appoints when there is no executor to serve. An administrator has the same need for court-issued letters as an executor.^3,4
Affidavit of death: A sworn statement, recorded with the county, that establishes a death affecting title to real property. A successor trustee usually records one before a sale; the title company says what form it needs.¹⁹
As-is sale: A sale in which the seller makes no repairs for the buyer. Which disclosures still apply is a separate question for the attorney and the listing broker.
Bond: A court-approved bond the personal representative gives before letters issue. It is not required if the will or all beneficiaries waive it in writing, though the court can still require one.^47,48
Certification of trust: A short statement of the trust’s key facts that proves the trustee’s authority without handing over the whole trust. A person who relies on it without actual knowledge that it is wrong is protected.¹⁸
Change in ownership statement (BOE-502-D): The form that reports a death to the county assessor. A trustee files it within 150 days of the death; a personal representative files it by the time the inventory is filed.^33,40
Community property: Property acquired during marriage while living in California, except as a statute provides otherwise. At either spouse’s death, the whole of it generally takes a new tax basis.^43,71
Court confirmation: A hearing at which the probate court approves a sale before title passes. It is the default for probate sales unless the personal representative sells with full authority under the Independent Administration of Estates Act.^14,90
Creditor claim period: The time creditors have to file claims against a probate estate: the later of four months after letters first issue or 60 days after notice is mailed to them.⁵³

D–I9 terms

Date-of-death value: The house’s fair market value on the date of death. It generally becomes the heirs’ tax basis, and it is the value a reassessment at death looks to.^40,42
Documentary transfer tax: A tax on recorded sales of real property, $1.10 per $1,000 combined in Orange County cities. Transfers by reason of death, outright or in trust, are exempt.^80,82,84
Executor: The person named in a will to administer the estate. An executor has no power to act until the court’s appointment takes effect; the court’s letters prove it.^4,6
Factored base year value: The assessed value set at the last change in ownership, raised each year by inflation up to 2%. Prop 19 lets a qualifying child keep a parent’s factored base year value, within a cap.^41,60
FIRPTA withholding: Federal withholding, generally 15% of the amount realized, that a buyer must hold back when the seller of U.S. real property is a foreign person, with limited exceptions for homes the buyer will live in.⁷⁷
Full authority: Authority under the Independent Administration of Estates Act that includes selling real property. The personal representative sells after a Notice of Proposed Action, without a confirmation hearing unless someone objects.^15,45
Heir: A person, including the surviving spouse, who is entitled to take the decedent’s property by intestate succession, the rules that apply when there is no will.⁹¹
Independent Administration of Estates Act (IAEA): The part of the Probate Code that lets a personal representative administer an estate with less court supervision, under full or limited authority.^15,16
Inventory and appraisal: The filing that lists a probate estate’s property and its values. It is due within four months after letters issue.⁵¹

L–P9 terms

Letters: The court document (form DE-150) that proves a personal representative’s appointment: letters testamentary for an executor, letters of administration for an administrator.¹⁷
Limited authority: IAEA authority that excludes selling, exchanging or granting an option on real property, or borrowing against it. A sale under limited authority needs court supervision.^16,92
Notice of Proposed Action: A notice (form DE-165) a personal representative with full authority delivers at least 15 days before a sale, stating the price and the commission. Recipients can consent or object.^13,31,54
Overbid: A higher offer made at a probate confirmation hearing. It must be at least 10% more on the first $10,000 of the original bid and 5% more on the rest.³⁰
Partition action: A lawsuit in which a co-owner asks a court to divide real property that several people own at the same time.⁸⁹
Personal representative: The general term for whoever administers a probate estate: an executor, administrator, administrator with the will annexed, special administrator or successor.⁴
Probate: The court process that appoints a personal representative to collect a decedent’s property, pay debts and distribute what remains. California’s courts say it typically takes 9 to 18 months.³
Probate referee: An appraiser designated by the court who values a probate estate’s property other than cash and similar items, including a house, for the inventory.^25,52
Prop 19 parent-child exclusion: The rule that lets a parent’s family home keep its taxable value, up to a cap, if a child makes it their principal residence within one year and files the claims.^41,68

R–T8 terms

Real estate withholding (Form 593): The California income tax that escrow withholds from a sale: 3 1/3% of the price unless an exemption applies, such as a decedent’s principal residence sold by the estate or trust, or a sale at a loss or zero gain.⁴⁴
Settlor: The person who created a trust, also called the trustor. When a revocable trust becomes irrevocable at a settlor’s death, the trustee’s 60-day notification duty begins.²¹
Small estate petition (primary residence): A short court petition (form DE-310) that passes a primary residence worth up to $750,000 gross without full probate, for deaths on or after April 1, 2025.¹⁰
Special administrator: A personal representative the court appoints quickly when the estate needs protecting before a regular appointment, with only the powers the situation requires.⁴⁹
Step-up in basis: The reset of an inherited asset’s tax basis to its fair market value at the date of death, which limits taxable gain on a later sale.^42,43
Successor trustee: The person the trust names to take over when the original trustee dies or stops serving. A trustee holds the power to sell trust property unless the trust limits it.^2,5
Transfer-on-death deed: A recorded deed that passes a house to a named beneficiary at death without probate. California makes it available until January 1, 2032 unless extended.⁹
Trustee notification: The notice a trustee serves on beneficiaries and heirs within 60 days after a revocable trust becomes irrevocable at a death. It starts a 120-day window to contest the trust.^20,21

Questions trustees, executors and heirs ask

Who sells, and how long it takes

What is the difference between a trust sale and a probate sale in California?

A successor trustee makes a trust sale under the trust’s terms, usually without a court. A court-appointed executor or administrator makes a probate sale, either after a 15-day Notice of Proposed Action or at a confirmation hearing where other buyers may overbid. How the decedent held title decides which route applies.^1,2,13,30

Can an executor list the house before the court appoints them?

No. Under Probate Code §8400, no one has power to administer an estate until appointed personal representative and letters issue. Before then, a named executor may only pay funeral expenses and take necessary steps to maintain and preserve the estate. If more cannot wait, the court can appoint a special administrator.^6,17,49

How long does a probate home sale take?

California’s courts say formal probate typically takes 9 to 18 months and sometimes longer. The house can sell before the estate closes, once letters issue. Fixed clocks include notice at least 15 days before the first hearing, a creditor period of at least four months and, under full authority, a 15-day Notice of Proposed Action.^3,13,22,53

How long does a trust sale take?

No statute or official source sets a typical length for a trust sale. The fixed points are the trustee’s 60-day notification to beneficiaries and heirs, the 120-day window to contest the trust and the 150-day deadline for the change in ownership statement. The rest depends on the house, the family and the market.^20,21,33

Do all the heirs have to agree before a trustee sells the house?

Usually not. California gives a trustee the power to sell trust property unless the trust instrument limits it, and beneficiaries do not vote by default. The trustee must still treat beneficiaries impartially and keep them reasonably informed, and any beneficiary can ask the court to instruct the trustee about the sale.^2,5,12,35,36

Taxes

Is an inherited house reassessed for property tax in California?

Usually, as of the date of death. A transfer at death is a change in ownership, so the Assessor resets the assessed value to market unless an exclusion applies. Under Prop 19, a parent’s family home can keep its taxable value, up to a cap, if a child makes it their principal residence within one year.^40,41

Do heirs pay capital gains tax when they sell an inherited house?

Only on gain above the stepped-up basis, which is generally the home’s fair market value on the date of death. Federal law treats that gain as long-term even after a quick sale, and California taxes capital gains as ordinary income. A CPA should confirm the basis and any withholding at closing.^42,73,74

Is there a California estate tax on an inherited house?

Not for deaths on or after January 1, 2005. The State Controller’s Office says a California estate tax return is no longer required for those deaths. Federal estate tax can still apply to a large estate; for deaths in 2026, the IRS basic exclusion amount is $15,000,000. The estate’s CPA confirms whether a return is due.^78,79

Who pays the documentary transfer tax on an estate sale in Orange County?

The sale to a buyer is taxed at the combined rate of $1.10 per $1,000 in Newport Beach, Irvine and the other Orange County cities, and by local custom the seller usually pays it, though that is negotiable. A transfer to heirs by reason of death, without a sale, is exempt from the tax.^80,82,83,84

The house, the papers and the family

Should we sell the house as-is or fix it up first?

It depends on the cash the trust or estate holds, the condition of the house, who can approve spending and whether the heirs agree. Selling as-is keeps cost and delay low. Repairs and cleaning cost money and time up front, and someone with authority has to approve and supervise them.

Can heirs who live abroad take part in the sale?

Yes. Heirs abroad can review documents, consent or object to a Notice of Proposed Action and sign papers from abroad, and U.S. embassies and consulates offer notarial services by appointment. If a foreign person is a seller, federal FIRPTA withholding, generally 15%, may apply, so raise residency and title with a CPA early.^54,77,88

What documents does a trustee need to sell the house?

Expect certified death certificates, the trust instrument and its amendments, a certification of trust and a recorded affidavit of death to clear title. Add the prior deed, the latest property tax bill, any HOA documents and the change in ownership statement filed with the Assessor. The title company confirms its own list.^18,19,33

Does a trust or probate sale need seller disclosures?

Some. Probate sales are exempt from the Transfer Disclosure Statement, and fiduciary trust sales usually are too, except where the trustee is a natural person, trustee of a revocable trust and a former owner or recent occupant. Other disclosures, such as lead-based paint notices for pre-1978 homes, can still apply.^27,28,86

What does Michael do in a trust or estate sale?

Michael specializes in trust and estate sale transactions. His part is the house: its value, its preparation and marketing, the offers and the escrow, with the trustee or executor kept informed. The legal and tax decisions stay with the estate’s attorney and CPA.

Trust and estate sale checklist

The tasks, deadlines, documents and contacts from this page as one printable list, for the file or for the estate’s attorney.

Open the printable checklist

Every deadline on this page, in one table12 deadlines

Deadlines
What	When	Rule
Deliver the original will to the court clerk	Within 30 days of learning of the death	Prob. Code §8200
Trustee’s notification to beneficiaries and heirs	Within 60 days	Prob. Code §16061.7
Window to contest a trust	120 days from service, or 60 days after terms delivered within those 120 days, if later	Prob. Code §16061.8
Change in ownership statement, trust	Within 150 days of the death	Rev. & Tax. Code §480(b)
Change in ownership statement, probate	By the time the inventory is filed	Rev. & Tax. Code §480(b)
Notice of the probate petition	At least 15 days before the hearing	Prob. Code §§8110, 8121
Probate inventory and appraisal	Within four months after letters	Prob. Code §8800
Creditor claims	Later of four months after letters or 60 days after mailed notice	Prob. Code §9100
Notice of Proposed Action	At least 15 days before the sale	Prob. Code §10586
Prop 19: child moves in and files the homeowners’ exemption claim	Within one year of the death	BOE Publication 801
Prop 19: file BOE-19-P	Within three years, before any transfer to a third party	BOE Publication 801
Final distribution petition or status report	Within one year after letters (18 months if a federal estate tax return is required)	Prob. Code §12200

Sources, in order of first use

Each number in the text links here. California statutes were read on California Legislative Information. Every source was read on October 2, 2026, unless another date is given beside it.

The sources, numbered92 sources

General informationThis page is general information about California real estate, current as of October 2, 2026. It is not legal or tax advice. Laws and figures change, and how they apply depends on your circumstances. Talk to a California attorney or a tax professional before acting. Michael Hahn is a licensed real estate salesperson, not an attorney or tax adviser.

The law to counsel. The house to Michael.