San Diego Probate Referee Lawyer 2026: Inventory, Appraisal & Objections Under Probate Code § 8906

San Diego probate referee lawyer helps personal representatives with inventory deadlines, referee assignments, and challenging valuations under Probate Code § 8906. Free consultation.

“Key Takeaways”

• The court assigns a probate referee on a rotational basis. Under Probate Code § 8920, referees are appointed by the State Controller and assigned by the court. The personal representative has a one‑time right to remove the referee without cause before the inventory is delivered (§ 8924), but cannot “choose” a specific referee.
• The referee values only non‑cash assets (Attachment 2). The personal representative values cash, bank accounts, and other liquid assets (Attachment 1) under Probate Code § 8901. The referee does not appraise or charge a fee for Attachment 1 assets.
• You can object to an appraisal at any time before final distribution. Under Probate Code § 8906, any interested person may file a written objection to an appraisal before the hearing on the petition for final distribution. There is no rigid 30‑day deadline, though early objections are best.
• The referee’s fee is 1/10 of 1% of the appraised value, with a $75 minimum and $10,000 maximum. Under Probate Code § 8961 and § 8963, the fee is capped at $10,000 unless the court approves a higher amount for extraordinary circumstances.
• San Diego probate filings are e‑filed under Local Rule 4.3.1 (general mandate) and 4.3.2 (digitized signatures). We handle inventory filings, extension requests, and appraisal objections at the Central Courthouse (1100 Union St).

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San Diego Probate Referee Lawyer: The 2026 Guide to Inventory, Appraisal, and Valuation Challenges

Introduction: The $2 Million Estate That Was Overvalued by $500,000

When Michael’s father passed away, the estate consisted of a Rancho Santa Fe home, a collection of vintage cars, and investment accounts. The probate referee assigned by the court appraised the home at $2.5 million and the cars at $300,000—far above what Michael believed they were worth. The high appraisals meant higher statutory fees for the attorney and executor, and a larger potential tax burden for the beneficiaries.

Michael had no idea he could challenge the referee’s valuation. He accepted the numbers, paid the fees, and distributed the assets. Years later, he learned that if he had objected before the final distribution, he could have reduced the estate’s value by $500,000—saving his family over $20,000 in statutory fees.

At Leeran S. Barzilai, A Prof. Law Corp. , we help San Diego personal representatives navigate the probate referee process: understanding the assignment rules, meeting deadlines, and challenging inflated values. This guide will walk you through every step.

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Part One: What Is a Probate Referee?

Statutory Authority

Under Probate Code § 8900, the California State Controller appoints probate referees in each county. When a probate case is opened, the court assigns a referee to appraise the assets of the estate. The referee’s valuation is used to:

• Complete the Inventory and Appraisal (Judicial Council form DE‑160)
• Determine statutory attorney and executor fees under Probate Code § 10810 (which are based on gross value)
• Establish the date‑of‑death value for income tax basis purposes

How the Referee Is Assigned – Rotational, Not “Chosen”

Contrary to popular belief, the personal representative does not “choose” the referee. Under Probate Code § 8920, referees are appointed by the State Controller, and the court assigns them on a rotational basis to ensure impartiality. The court’s probate clerk typically assigns the next referee on the list.

One‑Time Right to Remove: The personal representative has a one‑time right to remove the referee without cause before the inventory is delivered (Probate Code § 8924). This removal right is valuable if you believe the assigned referee lacks expertise in the estate’s assets (e.g., complex real estate, business interests). However, you cannot “pick” a specific referee; you simply remove one, and the court assigns the next on the list.

Strategic Note: At Leeran S. Barzilai, A Prof. Law Corp., we evaluate the assigned referee’s background and, if appropriate, advise the client on whether to exercise the removal right before the inventory is delivered.

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Part Two: The Inventory and Appraisal Process

Step 1: Understand What the Referee Appraises

Under Probate Code § 8901, estate assets are divided into two attachments:

Attachment	Assets	Who Appraises
Attachment 1	Cash, bank accounts, checks, money market accounts, and other liquid assets	Personal representative (executor/administrator)
Attachment 2	Real estate, vehicles, business interests, collectibles, jewelry, art, and all non‑cash property	Probate referee

The referee does not appraise or charge a fee for Attachment 1 assets. The personal representative must value those assets as of the date of death using account statements.

Step 2: Gather Asset Information

The personal representative must compile a complete list of estate assets, including:

• Real estate (with legal descriptions)
• Bank and investment statements (as of date of death)
• Vehicle titles and VINs
• Personal property (jewelry, art, collectibles, furniture)
• Business interests (LLC, corporation, partnership)

Step 3: Work with the Referee

After the court issues letters, the assigned referee will contact the personal representative to schedule inspections. For real estate, the referee will view the property (usually exterior only, unless interior access is needed). For personal property, the referee may inspect or rely on expert appraisals.

Step 4: Prepare and File the Inventory and Appraisal (DE‑160)

The referee prepares the appraisal for Attachment 2 assets. The personal representative completes Attachment 1 values. Both sign the completed DE‑160 form.

Step 5: File Within 4 Months

Under Probate Code § 8800, the personal representative must file the completed inventory and appraisal with the court within 4 months after letters are issued. This deadline is strict.

Strategic Note: At Leeran S. Barzilai, A Prof. Law Corp., we calendar this deadline and work with referees to ensure timely filing. If a delay is unavoidable, we file a petition for an extension before the deadline expires.

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Part Three: The Referee’s Fee – Calculation, Caps, and Payment

Fee Structure

Under Probate Code § 8961, the referee’s fee is 1/10 of 1% of the total appraised value of Attachment 2 assets (0.001 × total). However, the fee is subject to minimum and maximum caps:

• Minimum fee: $75 (Probate Code § 8961)
• Maximum fee: $10,000 (Probate Code § 8963), unless the court approves a higher amount for extraordinary circumstances (e.g., unusually complex or valuable assets).

Attachment 2 Value	Calculated Fee	Actual Fee (with caps)
$50,000	$50	$75 (minimum)
$500,000	$500	$500
$1,000,000	$1,000	$1,000
$5,000,000	$5,000	$5,000
$12,000,000	$12,000	$10,000 (maximum)

Important: The fee is based on the gross appraised value of Attachment 2 assets only. Attachment 1 assets (cash, bank accounts) do not generate a referee fee.

When to Pay

The referee submits a claim for fees after the inventory is filed. The personal representative pays the claim from estate funds as an administration expense. If the fee is disputed, the court may resolve the issue at the final distribution hearing.

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Part Four: Challenging the Referee’s Appraisal – Probate Code § 8906

The Right to Object

Under Probate Code § 8906, any interested person (heir, beneficiary, or creditor) may object to an appraisal. The objection must be filed in writing and may be submitted at any time before the hearing on the petition for final distribution. There is no rigid 30‑day deadline, though waiting until the eve of final distribution may create complications.

Grounds for Objection:

• The appraisal is too high (increasing fees and taxes)
• The appraisal is too low (affecting a beneficiary’s share or tax basis)
• The referee used incorrect valuation methods
• The referee failed to inspect property that should have been inspected

The Objection Process

1. File a written objection with the court, specifying the items and reasons.
2. Serve the objection on the personal representative and the referee.
3. The court will set a hearing. At the hearing, the objector must present evidence (e.g., a second appraisal, comparable sales, expert testimony).
4. The court may confirm the original appraisal, order a new appraisal by the same referee, or appoint a different referee to reappraise.

Strategic Note: At Leeran S. Barzilai, A Prof. Law Corp., we review every inventory and appraisal upon filing. If we identify potential issues, we promptly file objections to protect our clients’ interests, ideally well before the final distribution hearing.

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Part Five: Extensions and Special Situations

Requesting an Extension

If the inventory cannot be completed within 4 months (e.g., due to complex assets, out‑of‑state property, or delays in obtaining appraisals), the personal representative may file a petition for extension of time. The court typically grants a reasonable extension if good cause is shown.

What If the Referee Makes a Clerical Error?

Clerical errors (e.g., wrong legal description, transposed numbers) can be corrected by filing a stipulation and order with the court. We handle these corrections without the need for a full‑blown objection.

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Part Six: San Diego Superior Court – Local Procedures

Venue: Central Courthouse, 1100 Union St

All probate matters, including inventory filings and appraisal objections, are now at the San Diego Superior Court Central Courthouse, 1100 Union Street, San Diego, CA 92101. The Hall of Justice (330 W Broadway) no longer handles probate matters.

Mandatory E‑Filing – Local Rules 4.3.1 and 4.3.2

All probate documents must be e‑filed. The general mandate for e‑filing is governed by San Diego Probate Local Rule 4.3.1. Local Rule 4.3.2 specifically addresses digitized signatures and electronic filing requirements. We handle the e‑filing of:

• The Inventory and Appraisal (DE‑160)
• Objections to appraisal
• Petitions for extension of time
• Requests for referee removal

Working with the Probate Referee

San Diego probate referees are independent contractors appointed by the State Controller. They are not court employees. Communication with the referee is critical. We coordinate with referees to ensure timely inspections and accurate valuations.

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Part Seven: Client Document Collection Checklist

If you are a personal representative, gather:

• Letters of administration or testamentary
• List of all real estate with legal descriptions and addresses
• Bank and investment statements as of date of death
• Vehicle titles and appraisals (if available)
• Appraisals for collectibles, art, antiques (if any)
• Business valuation reports (for LLCs, corporations)
• Deeds and property tax statements (for real estate)
• Tax returns (to identify assets)

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Frequently Asked Questions

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Contact Our San Diego Probate Referee Lawyer

If you are a personal representative facing a tight inventory deadline, an inflated appraisal, or a dispute with the probate referee, contact Leeran S. Barzilai, A Prof. Law Corp. today. We help San Diego families navigate the inventory and appraisal process efficiently and cost‑effectively.

Leeran S. Barzilai, A Prof. Law Corp.
4501 Mission Bay Dr. #3c
San Diego, CA 92109
(619) 436-7544

Call today for a free consultation. Let us help you protect your loved one’s estate from unnecessary fees and valuation errors.

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Sources:

• California Probate Code § 8800 (Inventory Filing Deadline)
• California Probate Code § 8900 (Probate Referees)
• California Probate Code § 8901 (Attachment 1 vs. Attachment 2)
• California Probate Code § 8906 (Objection to Appraisal)
• California Probate Code § 8920 (Assignment of Referees)
• California Probate Code § 8924 (Removal of Referee)
• California Probate Code § 8961 (Referee Fee Minimum)
• California Probate Code § 8963 (Referee Fee Maximum)
• San Diego Superior Court Probate Division Local Rules (Rules 4.3.1 and 4.3.2)
• California State Controller – Probate Referee Program

• California Eminent Domain Lawyer
• California Probate Lawyer: Guide Your Family Through the Process
• [San Diego Probate Notice Requirements 2026] + [Avoiding Liability Under AB 1521] + [San Diego]
• California Probate Administration Lawyer 2026: Statutory Fees, Deadlines & San Diego Court Procedures
• Landing Page

English Subpages

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1. Probate Referee Assignment in San Diego – Rotational System & Removal Rights

Probate referees in San Diego are assigned on a rotational basis by the court. Under Probate Code § 8924, the personal representative has a one‑time right to remove the assigned referee without cause before the inventory is delivered. We help San Diego executors understand this process and decide whether to exercise the removal right.

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2. Inventory and Appraisal Deadlines – The 4‑Month Rule

The completed Inventory and Appraisal (DE‑160) must be filed within 4 months after letters are issued. Missing this deadline requires a court‑ordered extension and can expose the personal representative to removal or surcharge. We guide San Diego executors through timely filing and extension requests at the Central Courthouse.

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3. Attachment 1 vs. Attachment 2: Who Appraises What?

Under Probate Code § 8901, the personal representative appraises Attachment 1 assets (cash, bank accounts, checks). The probate referee appraises Attachment 2 assets (real estate, vehicles, business interests, collectibles). We clarify these roles and help San Diego personal representatives complete the inventory correctly.

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4. Challenging a Probate Referee’s Appraisal – Probate Code § 8906

Any interested person may object to an appraisal by filing a written objection any time before the hearing on the petition for final distribution. There is no rigid 30‑day deadline. We help San Diego beneficiaries challenge inflated values, present evidence, and reduce statutory fees.

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5. Probate Referee Fees – Minimum $75, Maximum $10,000

The referee’s fee is 1/10 of 1% of the appraised value of Attachment 2 assets, with a statutory minimum of $75 and maximum of $10,000 under Probate Code §§ 8961 and 8963. We help San Diego executors calculate and pay the correct fee from estate assets.

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6. Extensions of Time for Inventory and Appraisal

If the inventory cannot be completed within 4 months due to complex assets or delays, the personal representative may petition the court for an extension. We prepare and file extension petitions at the San Diego Central Courthouse under Probate Local Rule 4.3.1 and 4.3.2.

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7. Correcting Clerical Errors in the Inventory and Appraisal

Mistakes in the Inventory and Appraisal (e.g., wrong legal description, transposed numbers) can be corrected by filing a stipulation and order with the court. We handle these corrections efficiently to avoid delays in administration.

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8. E‑Filing Inventory Documents in San Diego – Local Rules 4.3.1 & 4.3.2

All probate documents, including the Inventory and Appraisal, must be e‑filed. The general mandate is Probate Local Rule 4.3.1; Rule 4.3.2 addresses digitized signatures and electronic filing requirements. We manage e‑filing for San Diego executors.

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9. Special Assets: Business Interests, Collectibles, and Out‑of‑State Property

When the estate includes complex assets (e.g., LLCs, art collections, real estate outside California), the referee may require specialized appraisals. We coordinate with experts and referees to ensure accurate valuations that comply with Probate Code requirements.

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10. AB 2016 and AB 565: How Recent Laws Affect Probate Referee Involvement

AB 2016 raised the small estate real property limit to $750,000, meaning many estates now avoid full probate—and thus avoid a referee altogether. AB 565 (2026) introduces virtual representation in trusts, with limited impact on referee‑related matters. We help San Diego families navigate these changes.

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Chinese Subpages (中文)

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1. 圣地亚哥遗嘱认证评估师的分配 – 轮换制与移除权

圣地亚哥的遗嘱认证评估师由法院按轮换制分配。根据《遗嘱认证法典》第8924条，遗产管理人可在评估报告交付前行使一次无因移除评估师的权利。我们帮助圣地亚哥的遗嘱执行人理解这一流程并决定是否行使移除权。

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2. 财产清册与评估的截止日期 – 4个月规则

完整的财产清册与评估（DE‑160）必须在遗产管理证书签发后4个月内提交法院。错过截止日期需申请法院延期，且可能面临被撤职或承担个人责任的风险。我们指导圣地亚哥的遗产管理人按时提交或在中央法院申请延期。

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3. 附件1与附件2：由谁评估？

根据《遗嘱认证法典》第8901条，遗产管理人负责评估附件1资产（现金、银行存款、支票）。遗嘱认证评估师负责评估附件2资产（不动产、车辆、商业权益、收藏品）。我们为圣地亚哥的遗产管理人明确分工，确保正确完成财产清册。

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4. 质疑遗嘱认证评估师的评估 – 《遗嘱认证法典》第8906条

任何利害关系人可在最终分配申请听证会之前的任何时间提交书面异议，质疑评估报告。没有严格的30天截止期限。我们帮助圣地亚哥的受益人挑战虚高的估值、提供证据并降低法定费用。

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5. 遗嘱认证评估师费用 – 最低75美元，最高10,000美元

评估师费用为附件2资产评估价值的千分之一，法定最低75美元，最高10,000美元（《遗嘱认证法典》第8961条、第8963条）。我们帮助圣地亚哥的遗产管理人计算并从遗产资产中支付正确的费用。

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6. 财产清册与评估的延期申请

若因复杂资产或延误等原因无法在4个月内完成财产清册，遗产管理人可向法院申请延期。我们根据遗嘱认证本地规则4.3.1和4.3.2在圣地亚哥中央法院准备并提交延期申请。

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7. 更正财产清册与评估中的笔误

财产清册与评估中的错误（如法律描述错误、数字错位）可通过向法院提交协议与命令进行更正。我们高效处理此类更正，避免遗产管理延误。

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8. 圣地亚哥遗嘱认证文件的电子归档 – 本地规则4.3.1与4.3.2

所有遗嘱认证文件（包括财产清册与评估）必须通过电子方式归档。一般电子归档依据遗嘱认证本地规则4.3.1，规则4.3.2则涉及数字签名与电子归档的具体要求。我们为圣地亚哥的遗产管理人处理电子归档事宜。

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9. 特殊资产：商业权益、收藏品及州外财产

当遗产包括复杂资产（如有限责任公司、艺术品收藏、加州以外的不动产）时，评估师可能需要专业评估。我们与专家及评估师协调，确保评估价值准确并符合《遗嘱认证法典》要求。

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10. AB 2016与AB 565：近期法律对遗嘱认证评估师参与的影响

AB 2016将小额遗产不动产申请限额提高至75万美元，意味着更多遗产可避免正式遗嘱认证，从而完全无需评估师参与。AB 565（2026年）在信托中引入虚拟代表，对评估师相关事项影响有限。我们帮助圣地亚哥家庭理解这些法律变化。

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Hebrew Subpages (עברית)

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1. הקצאת שמאי ירושה בסן דייגו – שיטת רוטציה וזכות הסרה

שמאי הירושה בסן דייגו מוקצים על ידי בית המשפט בשיטת רוטציה. לפי חוק הירושות § 8924, למנהל העיזבון יש זכות חד‑פעמית להסיר את השמאי שהוקצה ללא צורך בנימוק, לפני מסירת מלאי העיזבון. אנו מסייעים למנהלי עיזבון בסן דייגו להבין את התהליך ולהחליט האם לממש זכות הסרה.

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2. מועדי הגשת מלאי והערכת שווי – כלל 4 החודשים

יש להגיש את מלאי והערכת השווי (DE‑160) תוך 4 חודשים ממועד מתן כתב המינוי. החמצת מועד זה מחייבת בקשת הארכה ועלולה לחשוף את מנהל העיזבון להדחה או לחיוב אישי. אנו מנחים מנהלי עיזבון בסן דייגו בעמידה בלוחות הזמנים ובהגשת בקשות להארכה בבית המשפט המרכזי.

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3. נספח 1 לעומת נספח 2: מי מעריך מה?

לפי חוק הירושות § 8901, מנהל העיזבון מעריך את נכסי נספח 1 (מזומן, חשבונות בנק, שיקים). שמאי הירושה מעריך את נכסי נספח 2 (מקרקעין, כלי רכב, זכויות עסקיות, פריטי אספנות). אנו מבהירים חלוקת תפקידים זו ומסייעים למנהלי עיזבון בסן דייגו להשלים את המלאי כראוי.

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4. התנגדות להערכת שמאי הירושה – חוק הירושות § 8906

כל אדם מעוניין רשאי להגיש התנגדות בכתב להערכת שווי בכל עת לפני הדיון בבקשה לחלוקה סופית. אין תקופה נוקשה של 30 יום. אנו מסייעים למוטבים בסן דייגו לערער על הערכות מנופחות, להציג ראיות ולהפחית אגרות סטטוטוריות.

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5. אגרת שמאי הירושה – מינימום 75 דולר, מקסימום 10,000 דולר

אגרת השמאי היא 1/10 מ‑1% משווי נכסי נספח 2, עם מינימום סטטוטורי של 75 דולר ומקסימום של 10,000 דולר (חוק הירושות §§ 8961, 8963). אנו מסייעים למנהלי עיזבון בסן דייגו לחשב ולשלם את האגרה הנכונה מכספי העיזבון.

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6. הארכת מועד להגשת מלאי והערכת שווי

אם לא ניתן להשלים את המלאי תוך 4 חודשים עקב מורכבות הנכסים או עיכובים, מנהל העיזבון רשאי לפנות לבית המשפט בבקשה להארכת מועד. אנו מכינים ומגישים בקשות הארכה בבית המשפט המרכזי בסן דייגו לפי תקנות מקומיות 4.3.1 ו‑4.3.2.

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7. תיקון טעויות קלדניות במלאי והערכת שווי

טעויות במלאי והערכת השווי (למשל תיאור משפטי שגוי, מספרים מוחלפים) ניתנות לתיקון באמצעות הגשת הסכמה וצו לבית המשפט. אנו מטפלים בתיקונים אלו ביעילות כדי למנוע עיכובים בניהול העיזבון.

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8. הגשה אלקטרונית של מסמכי מלאי בסן דייגו – תקנות מקומיות 4.3.1 ו‑4.3.2

יש להגיש את כל מסמכי הירושות, לרבות מלאי והערכת שווי, באופן אלקטרוני. ההנחיה הכללית היא תקנה מקומית 4.3.1; תקנה 4.3.2 עוסקת בחתימות דיגיטליות ודרישות הגשה אלקטרוניות. אנו מנהלים את ההגשה האלקטרונית עבור מנהלי עיזבון בסן דייגו.

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9. נכסים מיוחדים: זכויות עסקיות, פריטי אספנות ונכסים מחוץ לקליפורניה

כאשר העיזבון כולל נכסים מורכבים (כגון LLC, אוספי אמנות, מקרקעין מחוץ לקליפורניה), השמאי עשוי להידרש להערכות מקצועיות. אנו מתאמים עם מומחים ושמאים כדי להבטיח הערכות שווי מדויקות העומדות בדרישות חוק הירושות.

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10. AB 2016 ו‑AB 565: כיצד חוקים חדשים משפיעים על מעורבות שמאי הירושה

AB 2016 העלה את תקרת בקשת הירושה למקרקעין ל‑750,000 דולר, כך שעיזבונות רבים נמנעים כעת מצו ירושה מלא – וכך גם ממעורבות שמאי הירושה. AB 565 (2026) מכניס ייצוג וירטואלי בנאמנויות, עם השפעה מוגבלת על ענייני שמאי הירושה. אנו מסייעים למשפחות בסן דייגו לנווט שינויים אלו.