What does a Probate Referee do?

A Probate Referee provides an independent, impartial appraisal of the non-cash assets in an estate, conservatorship, guardianship, or trust. When someone passes away or a court appoints a fiduciary, the value of the estate's property usually has to be established as of a specific date — and California uses probate referees to do that valuation fairly and at low cost.

Who probate referees are

Probate referees are officers of the court, but they are independent — they are not employees of the State of California. They are appointed by the California State Controller from a pool of applicants who have passed a comprehensive examination on probate procedures and appraisal principles. Referees complete continuing education each year, and their offices are periodically audited by the State Controller.

The Controller appoints at least one probate referee for each county. More populated counties have several referees, while a single referee may serve more than one county — typically in less-populated areas where there aren't enough applicants to staff a county on its own.

California probate referees serve in every county. Because of this statewide network, real property located in another county can be referred to a referee there — so a local expert appraises each parcel — at no extra cost to the estate.

What the referee actually appraises

The referee appraises all property in the estate except "cash-type" items. Cash and cash-equivalents (bank accounts, money market funds, and similar) are valued by the estate representative and listed on Attachment 1. Everything else — real property, securities, business interests, vehicles, personal property, and so on — goes on Attachment 2 and is appraised by the referee.

How a referee is chosen

It depends on the type of matter:

• Court matters (probate estates, conservatorships, guardianships) — the court designates the probate referee, usually by impartial rotation.
• Trust and other non-probate matters — the trustee or estate representative may select the referee directly. California law specifically authorizes trustees to use probate referees for non-court appraisals.

Why the system exists

The probate referee system has operated in California for more than 130 years. It gives estate representatives, professional fiduciaries, and private citizens an independent appraisal that is widely accepted by both the courts and the IRS as objective and fair. The fee is set by statute and paid by the estate or trust — not by taxpayers — which keeps the cost low and the valuation impartial.

What is an Inventory & Appraisal?

The Inventory & Appraisal is the legal document that lists everything an estate owns and establishes what it's worth as of a particular date — usually the date of death. It's prepared on Judicial Council forms DE-160 (the cover page) and DE-161 (the attachment pages), and it's a required part of most probate, conservatorship, and guardianship matters, as well as several small-estate procedures.

The form has a cover page plus attachment pages, and the attachments come in two kinds. Understanding the difference between them is the key to preparing the inventory correctly — and to understanding what the Probate Referee does.

Attachment 1 — "cash" assets you value yourself

Attachment 1 lists the "cash"-type assets: items that can be immediately converted to cash dollar-for-dollar, where the value doesn't fluctuate. The personal representative, guardian, conservator, or trustee reports these items and their values as of the valuation date. Because the representative supplies these values, the referee does not appraise them. (Note that some items people assume are "cash," such as rare coins, collectible currency, or foreign currency, are not treated as cash and belong on Attachment 2.)

Attachment 2 — the assets the referee appraises

Attachment 2 lists all the estate's assets except "cash"-type items — real property, securities, business interests, vehicles, and personal property. This is the part the Probate Referee appraises. When you prepare it, you describe each item but leave the value section blank — the referee fills in the appraised values. It's usually a single page, though it can run to several pages when an estate has many assets.

It is the responsibility of the personal representative or trustee to provide the referee with the list of property to be appraised, along with all necessary supporting documentation. Any extra information you have about an asset — its condition, or your own estimate of value — should be explained in a cover letter to the referee.

For certain specialized, high-value items — such as fine art, jewelry, or other collectibles — the referee may ask the estate to obtain an appraisal from an outside expert in that field. The referee reviews that appraisal and relies on it in arriving at the value reported; the referee's appraisal remains the value of record.

How the form is completed

In short: you fill out the cover page and list the assets on the attachments, then the referee appraises the Attachment 2 items, enters the totals, completes the form, and returns it to you for filing.

For a step-by-step walkthrough — including a sample showing how each kind of asset is listed, formatting tips, and how the valuation date affects what you report — see the guide How to complete the DE-160 / DE-161.

How to complete the DE-160 / DE-161

The Inventory & Appraisal is made up of two Judicial Council forms that work together: the DE-160 cover form and the DE-161 attachment pages. This is a plain-English walkthrough of how the parts fit together. It is general information, not legal advice — and the official forms and instructions always govern.

Use the correct version of the form

You must use the Judicial Council forms (DE-160 and DE-161). The cover form is titled "Inventory and Appraisal" and carries a Judicial Council approval date in the lower-left corner. Using an earlier version of the form may result in the court rejecting your inventory, so always download the current form from the official source.

Step 1 — Fill out the cover page (DE-160)

On page 1 you enter the identifying information: the name of the decedent (or conservatee/minor), the case number, and the valuation date. Do not overlook the date — it sits in an easy-to-miss box below the case number, and without it the referee cannot complete the appraisal. The valuation date is the date of death in a probate, or the date of appointment of the guardian or conservator in a conservatorship or guardianship.

Step 2 — List "cash" assets on Attachment 1

Attachment 1 is where you list the cash-type assets and their values as of the valuation date. These are valued by you (the representative or trustee), not by the referee.

Step 3 — List everything else on Attachment 2 (DE-161)

Attachment 2 lists all the other assets — the ones the referee appraises. Describe each item, but leave the value blank for the referee to complete. A few practices recommended in the Probate Referees' guide make this go faster:

• Number each item.
• Triple-space between items, so there's room to add accrued interest or correct a description.
• Group common items — real property by county, stocks and bonds alphabetically.
• State the ownership interest: separate, community, or quasi-community, and the fraction owned.

Include any supporting documentation, and use a cover letter to pass along anything useful you know about an asset's condition or value.

What a completed Attachment 2 looks like

Here's a simplified example of how assets are listed on Attachment 2. It's an illustration to show the idea, not a copy of the official form — always use the current Judicial Council form. Each item is numbered, described with the specific details the referee needs for that kind of asset, with the value column left blank for the referee.

List assets as they existed on the valuation date

Assets are listed as they existed as of the date to be appraised — the date of death in a probate, or the date of appointment of the guardian or conservator in a conservatorship or guardianship. This matters even if an asset is sold before the appraisal is finished.

For example: if a decedent owned a duplex at the time of death and the representative sold it afterward — but before the Inventory & Appraisal was completed — the duplex still goes on Attachment 2, because that is what existed on the date of death. The cash sale proceeds are not listed on Attachment 1, because that cash did not exist at the date of death.

The same idea applies to improvements made after the valuation date. If a house was remodeled after the date of death — for example, to prepare it for sale — it should be reported and valued in the condition it was in before the remodel, because that is how it existed on the date of death. Work done afterward doesn't change the date-of-death value.

Step 4 — The referee completes and returns it

Once you send the inventory and all required information, the referee appraises the Attachment 2 items, enters the totals from both attachments on the cover page, completes page 2, and returns the Inventory & Appraisal to you for filing with the court. In probate matters, the referee is required to complete the appraisal within 60 days of receiving everything needed.

How trust appraisals work

Not every appraisal involves a court proceeding. Probate referees regularly perform appraisals for trusts and other matters where no court case is open. This guide explains when a trustee might need one and how it differs from a court-filed Inventory & Appraisal. It's general information, not legal advice.

Trustees can use a probate referee directly

California law specifically authorizes trustees to use probate referees for non-court appraisals (Probate Code §16247). Unlike court matters — where the court designates the referee, usually by rotation — in a trust or other non-probate matter the trustee or estate representative may select the referee directly.

What a trust appraisal is used for

Probate referees provide independent appraisals of trust assets for purposes such as:

• Establishing values for distribution to beneficiaries.
• Estate or gift tax purposes.
• Determining fees.
• Date-of-death valuations that establish a stepped-up basis (see the guide on date-of-death valuation).

Because the referee is impartial, the appraisal can help a trustee in dealing with beneficiaries over asset values, fee determinations, or any concern about conflicts of interest. A referee can appraise non-cash assets located within California, and out-of-county real property can be referred to a referee in that county.

How it differs from a court Inventory & Appraisal

Two practical differences are worth knowing:

• Form. Court matters use the DE-160/DE-161. Trust and non-probate appraisals are not filed on those court forms — they're delivered as a separate appraisal report.
• Timing and fee. The 60-day completion requirement applies to probate matters; in trust and other non-probate matters there is no specific time requirement, and the fee is set by agreement rather than by the statutory probate schedule.

For trust, fiduciary, or other non-court matters involving a Probate Referee, you can submit a non-court appraisal request directly. Such requests may involve assets located outside San Bernardino County.

Valuation dates & date-of-death value explained

Every Inventory & Appraisal values the estate's property as of a specific date — the valuation date. Most often that's the date of death, which also carries tax significance. This guide explains what the valuation date is, why the date-of-death value matters, and the related "step-up in basis." It is general information — not legal or tax advice — and you should confirm tax questions with a qualified professional.

What the "valuation date" is

The Inventory & Appraisal lists and values the estate's property as of a specific date. In a probate, that date is the date of death. In a conservatorship or guardianship, the valuation date is instead the date of appointment of the guardian or conservator. Assets are described as they existed on that date — even if something is sold afterward, it's still listed and valued as of the valuation date.

Why the date-of-death value matters

Beyond satisfying the court, a date-of-death value often matters for tax purposes. An independent appraisal can establish a new tax basis for the property — the value used to measure gain or loss if the property is later sold — for federal and state income tax purposes. According to the Probate Referees' guide, obtaining an independent appraisal greatly reduces the risk of a future challenge by the IRS or the California Franchise Tax Board.

What "step-up in basis" means

"Basis" is generally what was paid for an asset, and it's used to calculate the taxable gain when the asset is sold. When a person dies, inherited property generally receives a "step-up in basis" — its basis is reset to the fair market value as of the date of death, rather than what the original owner paid for it years earlier.

That date-of-death value is exactly what a date-of-death appraisal establishes. Having an independent appraisal documents the stepped-up value, which is why beneficiaries and trustees often want one even when the court doesn't strictly require it — it sets the starting point for measuring future gain if the property is later sold.

This is also why an appraisal is often valuable even when one isn't strictly required to be filed — for example, when property passes to a surviving spouse or registered domestic partner. The appraisal documents the value at the date of death, which can be important later.

When a referee provides a date-of-death appraisal

A probate referee can provide a date-of-death valuation in a court matter as part of the Inventory & Appraisal, or in a trust or non-probate matter at a trustee's request. In trust matters, the trustee may select the referee directly. The appraisal can be made as of the date of death or another designated date, depending on the purpose.

You can request a date-of-death or other appraisal from this office, or read more about how trust appraisals work.