Last verified 2026-09-13; facts checked against the primary sources below

How do I prepare an estate inventory in California?

Q: How do DE-160 and DE-161 fit?

The Judicial Council's Inventory and Appraisal, DE-160 , tells the court about estate property and its value. DE-161, Inventory and Appraisal Attachment , provides additional space and can be attached to DE-160. Download the official forms from the court links rather than submitting this workbook in their place. The ordinary filing deadline is four months after Letters are first issued to a general personal representative , with additional time possible if the court allows it. It is not simply four months after death. California also requires a certification concerning the real-property change-in-ownership reporting requirement when the inventory and appraisal is filed. Probate Code section 8800 If the estate includes California real property, use the property-transfer-after-death map to identify the likely title route and the separate BOE-502-D reporting guide for assessor reporting. Use the county court directory to find the court handling the estate and check its filing instructions.

Last verified: September 13, 2026

The short answer: Start with a list of assets, the ownership shown on each record, and evidence of value. For a California probate estate, the court inventory and appraisal separately lists the property being administered and its fair market value at death; your working spreadsheet helps organize that information but does not replace the filing. Probate Code sections 8800 and 8802 · Date-of-death valuation requirement

Download the free estate inventory worksheet

Download the estate inventory worksheet and fictional example (Excel)

No email or account is required. The workbook has a blank asset list, a separate debt list, and a clearly labeled fictional example. It is a working organizer, not a court-approved form, appraisal, or formal fiduciary accounting. It does not calculate a probate estate total or decide a transfer route.

Use one row per asset. Keep full account numbers, passwords, original deeds, and identifying documents in secure storage. Put only masked identifiers and references to those records in the shared worksheet.

What should I put in the inventory?

Worksheet field	What to enter
Asset reference and description	Your own stable reference, such as A-01, and a clear description
Institution or location	Where the account or property is held
Ownership on record	The actual account title or deed wording, without guessing
Masked identifier	Enough to distinguish records, such as the last four digits
Possible transfer route	A question to resolve, such as “trust possible; authority unconfirmed”
Value date and value	The date the figure represents and the amount supported by evidence
Evidence reference	The statement, letter, deed, or appraisal supporting the entry
Responsible person	Who will obtain the missing record or follow up
Unresolved question and next action	The specific gap and the next request needed to close it

If you are still finding records, start with the estate document checklist and account discovery guide. Add an item when you find evidence it exists, even if its ownership or value remains unresolved.

A fictional sample inventory list

These invented entries demonstrate the worksheet, not a completed probate inventory. The example date of death is August 1, 2026. The institutions, people, and amounts are fictional.

Asset	Ownership evidence	Value at the example date	Next action
A-01: checking at fictional Cedar Bank	Morgan Example, individual	$12,450.25 from a fictional bank letter	Confirm whether a payable-on-death beneficiary exists
A-02: securities at fictional Valley Brokerage	Morgan Example, individual	Unknown	Obtain holdings and ask the probate referee about appraisal
A-03: interest in a fictional home	Deed says Morgan and Casey Example, as joint tenants	Unknown	Confirm the latest recorded deed before choosing a transfer form
A-04: savings at fictional Cedar Bank	Morgan Example, trustee of Example Trust	$8,000 from a fictional bank letter	Confirm successor-trustee authority and bank requirements

A blank value means unknown, not zero. These amounts should not be added together and presented as the probate estate: the example includes unresolved ownership and possible nonprobate transfers. Use the California probate-options guide to understand the separate routes, and get case-specific advice when ownership is unclear.

How do DE-160 and DE-161 fit?

The Judicial Council's Inventory and Appraisal, DE-160, tells the court about estate property and its value. DE-161, Inventory and Appraisal Attachment, provides additional space and can be attached to DE-160. Download the official forms from the court links rather than submitting this workbook in their place.

The ordinary filing deadline is four months after Letters are first issued to a general personal representative, with additional time possible if the court allows it. It is not simply four months after death. California also requires a certification concerning the real-property change-in-ownership reporting requirement when the inventory and appraisal is filed. Probate Code section 8800

If the estate includes California real property, use the property-transfer-after-death map to identify the likely title route and the separate BOE-502-D reporting guide for assessor reporting. Use the county court directory to find the court handling the estate and check its filing instructions.

Who supplies the appraisal?

The personal representative appraises the categories specified in Probate Code section 8901, including money, qualifying financial-institution accounts, and certain cash items. The statute has exceptions, including where fair market value differs from face value. Stocks, bonds, and non-money-market mutual funds are not treated as cash merely because they appear on a brokerage statement. Probate Code section 8901

Except as otherwise provided by statute, the court-designated probate referee appraises the remaining property. The representative supplies the inventory and supporting information the referee needs. Probate Code section 8902 The State Controller's probate-referee page provides referee resources and contact information.

Keep debts and later transactions separate

Use the workbook's debt sheet to record creditor statements and connect secured debts to the relevant asset reference. Keep the asset's reported value and the loan balance in separate fields so a reviewer can see both. Recording a debt is not a decision that it should be paid now.

Keep later deposits, expenses, sales, and distributions in separate transaction records. A list of values at death will not show what happened during administration. Use the executor expense and reimbursement log for costs paid during probate. If you need an account for estate funds, read opening an estate bank account in California.

Estate Desk helps families organize estate administration. This guide is general information, not legal advice.

For the separate appraisal charge, see California probate referee fees, including the 0.1% calculation, commission limits and additional expenses.