Selling inherited land in California

California's small estate rules

In California, the simplified small estate process can be used for real estate in some cases.

The threshold: Personal property affidavit (Prob. Code 13100): $208,850 gross value for deaths on or after April 1, 2025, 40 days after death. Real property affidavit (Prob. Code 13200, form DE-305): real property up to $69,625, at least 6 months after death.

Land can pass without full probate only through the DE-305 Affidavit re Real Property of Small Value. Requirements: real property up to $69,625 (death on or after 4/1/2025), 6 months wait, with a probate referee appraisal attached. The 13100 affidavit cannot transfer real property. Larger estates with land need a petition or full probate.

Law: Cal. Prob. Code 13100, 13101, 13200. Confirm current figures with the probate court.

Steps to sell inherited land in California

• Find the will, if there is one, and the deed or tax bill showing the parcel.
• Ask the probate court or an attorney which path applies: full probate, a small estate process, or another filing.
• Get written proof of who can sign, such as letters from the court. The title company will ask for it.
• If several heirs inherited the land, agree on the sale and the split in writing. See selling land owned by several heirs.
• Ask for a cash offer and compare it with a listing. Taxes and loans are paid from the sale at closing.

Taxes when you sell

Inherited land usually gets a stepped-up basis: its value on the date of death. If you sell close to that value, the taxable gain may be small. Our capital gains guide explains it. Ask a CPA about your numbers.

California land at a glance

• Average farm real estate value: $14,100 per acre (2026, USDA).
• Average property tax on farmland: about $59.31 per acre per year (2022 Census of Agriculture).
• Transfer tax: No state transfer tax. State law (Rev. & Tax. Code 11911) lets counties levy a documentary transfer tax of $0.55 per $500 of consideration ($1.10 per $1,000, 0.11%). Cities may also levy. A city in a taxing county is limited to half the county rate, and some charter cities charge more.
• Seller disclosure: The Transfer Disclosure Statement (Civ. Code 1102) covers single-family residential property, meaning one to four dwelling units, so it does not cover ordinary vacant land. Vacant land sellers must still disclose a very high fire hazard severity zone, a FEMA flood zone A or V, or an earthquake fault zone. Sources: Gov. Code 51183.5, Gov. Code 8589.3 and Pub. Res. Code 2621.9. Sellers also owe a duty to disclose known material facts.

These are statewide averages, not an appraisal. See selling land in California for county values, or try the land value estimator.

How a cash sale handles this

Liberty Acres is a family-owned cash land buyer. We buy land anywhere in the US, in any condition, including land with back taxes, inherited land and land with no road access. We pay back taxes and all closing costs, use no agents and charge no commissions, and close through a title company, escrow company or real estate attorney who pays you by wire or check.

Common questions