A probate referee is an appraiser appointed by the California State Controller to value the non-cash assets of an estate in probate. In a court probate, the referee fills in the values on the Inventory and Appraisal (form DE-160) that the executor files with the court, including the value of any real estate. The fee is set by law at one tenth of one percent of the value appraised.
What a probate referee does
The executor lists the estate's assets on the Inventory and Appraisal. Cash, bank accounts and similar items go on Attachment 1, and the executor values those. Everything else, including houses, land, vehicles and business interests, goes on Attachment 2, and the referee values those as of the date of death.
According to the State Controller's probate referee guide, the referee returns the completed inventory within 60 days of receiving it with all the information needed. The executor then files it with the court, no later than four months after the court issues letters.
How a probate referee is chosen
The State Controller tests and appoints referees for each county. In a court probate, the court designates the referee for the estate, usually by impartial rotation, so the executor doesn't pick one.
A referee is also required for some procedures outside full probate, including the affidavit for real property of small value and the petition to transfer a primary residence. You can look up the referees for a county on the State Controller's referee contact list.
Probate referee fees
The fee is 0.1% of the total value on Attachment 2, with a $75 minimum and, in most cases, a $10,000 maximum per estate, plus expenses such as mileage. A $1.5 million Marin house costs the estate $1,500 in referee fees. The estate pays the fee before the probate closes.
The court can waive the referee only for good cause, after a hearing. The State Controller's guide notes that trying to waive the referee can cost the estate more than the fee itself.
Probate referee vs. independent appraiser
| Probate referee | Independent appraiser | |
|---|---|---|
| Who chooses them | The court, in a probate | The executor, trustee or attorney |
| Fee | 0.1% of value, set by law | Quoted per job |
| Main job | Values assets for the court inventory | Written report on one property for tax, trust or sale decisions |
| Used in a living trust | Optional; the trustee may hire one | The usual choice |
A private appraiser can't prepare the court inventory in a probate. The two roles still overlap in practice, because the inventory and the family's other needs aren't the same thing.
When executors still hire an independent appraiser
- The estate files a federal estate tax return on Form 706, and the CPA wants a full written report on the real estate.
- The heirs want an inspected, documented date of death value to support their stepped-up basis when they sell, sometimes years later.
- The executor or an heir thinks the referee's value is off and wants a second opinion.
- One sibling is buying out the others, or the house is about to be sold, and everyone needs a current value.
If the house is in a living trust, there is no probate and no court-appointed referee. The successor trustee orders the date of death appraisal directly.
Independent appraisals in Marin and San Francisco
RealVals is not a probate referee. Austin Fernald is a California Certified Residential Appraiser who prepares independent date of death appraisals for trusts, estate tax returns and the uses above. Fees start at $500 for a single-family house or condo, with a free quote within one business day.
Attorneys can order for a client. For the local court process, see probate in Marin County.