What Is a California Probate Referee and How Do They Work?

What Is a Probate Referee?

A California Probate Referee is a licensed, court-appointed appraiser whose job is to establish the fair market value of estate assets as of the date of the deceased person's death. They are professionals — typically accountants, financial analysts, or appraisers — who have been certified by the California State Controller's Office to perform probate appraisals.

Their role is not optional. Under California Probate Code §8901, a Probate Referee is required for most probate estates. The Referee provides an independent, court-recognized valuation that is used for several critical purposes: establishing the value of the estate for statutory fee calculations, providing beneficiaries with a stepped-up cost basis for inherited assets, and giving the court an objective basis for approving the Inventory and Appraisal.

The Probate Referee is not hired by the executor — they are assigned by the court. You don't choose your Referee; the court clerk assigns one when you file your Inventory paperwork.

How the Probate Referee Is Assigned

When the executor files the initial probate petition with the California Superior Court, the court clerk assigns a Probate Referee from the county's approved panel. Each county maintains its own list of certified Referees, and the assignment typically rotates through the list. The court's assignment notice will include the Referee's name and contact information.

Once assigned, the Referee works directly with the executor. The executor is responsible for providing the Referee with all documentation needed to complete the appraisal — account statements, stock records, property descriptions, and other supporting materials. The Referee then establishes values and completes their portion of Form DE-160.

What the Probate Referee Appraises — and What They Don't

The Probate Referee appraises all non-cash estate assets. This includes:

• Real estate (residential, commercial, vacant land)
• Stocks, bonds, and publicly traded securities
• Business interests (partnerships, LLCs, closely held corporations)
• Personal property of significant value (vehicles, jewelry, art, collectibles)
• Retirement accounts without a named beneficiary that are part of the probate estate
• Notes receivable and other financial instruments

There is one important category that the Probate Referee does not appraise: cash and cash equivalents. This includes checking accounts, savings accounts, money market accounts, certificates of deposit, and U.S. savings bonds. For these items, the executor personally appraises them on the Inventory form — simply by recording the balance as of the date of death, which is a matter of fact rather than judgment.

Form DE-160: The Inventory and Appraisal

The official document that records all estate assets and their values is Form DE-160 (Inventory and Appraisal). This is a Judicial Council form available through the California Courts website. Here's how it works in practice:

1. The executor prepares the form and lists all probate assets in two schedules: Schedule A (cash items, self-appraised) and a separate schedule for non-cash items to be completed by the Referee.
2. The executor sends the non-cash portion to the Probate Referee along with supporting documentation (account statements, stock records, property descriptions, vehicle titles, etc.).
3. The Probate Referee assigns date-of-death fair market values to each non-cash item, signs the appraisal certification, and returns the completed form to the executor.
4. The executor compiles both portions into the complete Form DE-160 and files it with the Superior Court.

The Inventory and Appraisal must be filed within 4 months of the executor's appointment (Probate Code §8800). This is a firm deadline. Since the Referee needs time to complete their portion, contact your assigned Referee as soon as you receive the assignment — ideally within the first two weeks after receiving Letters Testamentary.

How Much Does the Probate Referee Charge?

The Probate Referee's fee is set by statute: 0.1% (one-tenth of one percent) of the appraised value of the non-cash assets they appraise. There is a minimum fee of $75 per estate.

For most estates, the fee is straightforward to calculate:

In extraordinary circumstances — estates that require unusual effort such as appraising complex business interests, out-of-state property, or litigation over values — the Referee may petition the court for extraordinary fees above the 0.1% statutory amount. For most routine estates, the standard 0.1% fee applies.

The Probate Referee's fee is paid from estate assets and is listed as an administration expense in the final accounting.

How to Work Effectively With Your Probate Referee

The Probate Referee works for the estate — they are assigned to help the process run properly, not to create obstacles. Most executors find them straightforward to work with if they provide complete information promptly. Here are the key practices:

• Contact the Referee immediately upon assignment. Don't wait until you've gathered everything — introduce yourself, confirm their contact information, and ask what format they prefer for documentation.
• Provide date-of-death values specifically. This is critical: the Referee needs to know what each asset was worth on the exact date of death — not today's value, not the most recent statement date. For brokerage accounts, provide the closing price on the date of death. For real estate, provide as much market comparables information as you have (the Referee will conduct their own analysis but your information helps).
• Be thorough with documentation. For each non-cash item, provide: account statements as of the date of death, stock certificates or brokerage records, vehicle titles and mileage records, property tax statements and address descriptions for real estate, and any recent appraisals you have for personal property.
• Follow up proactively. The Referee is required to return the appraisal promptly, but caseloads vary. If you haven't heard back within 3–4 weeks of sending your documentation, follow up with a polite email or phone call. The 4-month Inventory deadline applies to you, not the Referee, so it's your responsibility to keep things moving.

Why the Referee's Appraisal Matters Beyond the Estate

The Probate Referee's appraisal has consequences that extend well beyond closing the probate case. Under federal tax law, assets inherited through a probate estate receive a stepped-up cost basis equal to the fair market value at the date of death. The Probate Referee's appraisal establishes that stepped-up basis.

This matters enormously to beneficiaries. If a parent paid $100,000 for stock decades ago and it's worth $600,000 at death, a beneficiary who inherits it through probate has a cost basis of $600,000 — not $100,000. If they sell it the next day for $600,000, they owe no capital gains tax. If the original $100,000 basis were used instead, they'd owe capital gains tax on $500,000 in appreciation.

An accurate, well-documented appraisal by the Probate Referee at the date of death is therefore not just a procedural formality — it can save beneficiaries substantial amounts in capital gains taxes when they eventually sell inherited assets. This is a good reason to ensure the Referee has thorough documentation and that any ambiguous values are resolved carefully rather than rushed.

More California Probate Guides

• California Probate Fees: What the Statutory Schedule Really Costs You
• IAEA in California Probate: Why You Should Always Request Full Authority