California Probate Referee: What They Do, Who Appoints Them, and What It Costs

Most California families in the middle of a probate proceeding encounter the Probate Referee when a bill arrives from someone they have never heard of. The referee has already appraised assets in the estate, and now they want to be paid. Understanding who the Probate Referee is, what authority they have, and how their fee is calculated prevents this from becoming an unwelcome surprise.

What a California Probate Referee Does

The Probate Referee is a state-certified professional appointed by the California State Controller's Office to independently appraise non-cash assets in a probate estate. Their job is to establish the fair market value of estate property as of the date of death — a valuation that serves as the basis for several important calculations:

• The statutory probate fees charged by the attorney and executor (calculated as a percentage of the gross estate)
• The Probate Referee's own fee (also percentage-based)
• Property tax assessments and Proposition 19 calculations
• Estate and income tax filings

The referee does not appraise cash or cash equivalents. If the estate holds a bank account with $50,000 in it, the balance is just the balance — no appraisal needed. Everything else — real estate, stocks and investment portfolios, vehicles, business interests, jewelry, art, collectibles, and other personal property — must be appraised by the Probate Referee.

Who Appoints the Probate Referee

The appointment is automatic and statutory. When a probate case is filed with the Superior Court and Letters Testamentary or Letters of Administration are issued, the court clerk notifies the State Controller's Office, which assigns a Probate Referee from its roster. Personal representatives do not get to choose their referee.

The referee must complete the appraisal and file the Inventory and Appraisal (Forms DE-160 and DE-161) within four months of the issuance of Letters.

The Fee Formula: 0.1% of Appraised Value

Under Probate Code Section 8961, the Probate Referee's commission is set at 0.1% of the total appraised value of the assets they appraise.

• Minimum fee: $75
• Maximum fee: $10,000

For a typical California estate with a primary home and a few financial accounts:

The fee is paid from estate assets and is separate from the statutory attorney and executor fees. It does not reduce the fee base used to calculate statutory compensation — the full gross estate value, including the appraised real estate, still feeds into the attorney and executor fee calculation.

What the Probate Referee Appraises

In practical terms, the referee focuses on:

Real estate: The referee orders a formal appraisal report from a licensed real estate appraiser. For a single-family home, this is a full comparable-sales analysis establishing the property's fair market value as of the date of death.

Publicly traded securities: Stocks, bonds, and mutual funds with market prices are valued using standard pricing data as of the date of death. This is straightforward and does not require a subjective determination.

Closely held business interests: If the decedent owned a minority interest in a private company or a family business, the referee must engage a business valuation specialist. This can be expensive and time-consuming, and the resulting valuation may be contested.

Personal property: Jewelry, artwork, antiques, vehicles, and other physical assets require individual appraisal. The referee may engage specialists for high-value or unusual items.

Can You Challenge the Referee's Appraisal?

Yes. If a beneficiary or the personal representative believes the referee has overvalued (or undervalued) an asset, they can file a written objection with the court. The objection triggers a hearing where both sides can present evidence, including competing appraisals.

This matters most when the estate contains real estate in a rapidly changing market. An appraisal that comes in higher than the estate believes accurate increases the statutory fee base and the estate's tax liability. A lower-than-expected appraisal can save thousands in fees.

Any objection must be filed promptly — once the court approves the Inventory and Appraisal without objection, the values are confirmed and difficult to challenge later.

The Referee in Simplified Proceedings

The Probate Referee appears in simplified proceedings too, not just full probate.

Under the AB 2016 primary residence petition (Form DE-310), which allows primary residences valued under $750,000 to bypass full probate for deaths on or after April 1, 2025, an Inventory and Appraisal is still required. The Probate Referee must independently verify that the home's value falls within the $750,000 limit. If the referee appraises the home at $755,000, the estate is entirely ineligible for the simplified petition regardless of how much equity exists.

This is one of the most consequential decisions in California estate settlement: if a home is close to the $750,000 threshold, the referee's valuation determines whether the estate goes through the simplified petition process (a few months, no statutory fees) or full probate (12 to 24 months, tens of thousands in fees).

Planning Around the Referee

In the context of estate planning, the Probate Referee is one of several reasons to consider keeping assets out of probate entirely through a living trust. Assets in a properly funded trust are not subject to probate — and therefore not subject to the Probate Referee's process. The referee only enters the picture when assets are subject to court supervision.

For families already in the middle of a California probate, the California Estate Settlement Guide explains the complete Inventory and Appraisal process, what to review when the referee's valuation arrives, and how to respond if the numbers look wrong.

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