California: estate, probate and Medicaid rules in one place

Quick answers

State estate tax

Estate-tax dataset 2026.v2

State estate tax

NoNo dataset row

The pinned estate-tax dataset (2026.v2) has no row for California, so it cites no state statute; the state page records no state estate or inheritance tax.

· Checked July 20, 2026

Full detail: California estate and inheritance tax page

Inheritance tax

Estate-tax dataset 2026.v2

Inheritance tax

NoNo dataset row

The pinned estate-tax dataset (2026.v2) has no row for California, so it cites no state statute; the state page records no state estate or inheritance tax.

· Checked July 20, 2026

Full detail: California estate and inheritance tax page

Transfer-on-death deed

Transfer-on-death deed for real estate

Available — Transfer-on-death deedNot primary-verified

Cal. Prob. Code §§ 5600–5698 (Revocable Transfer on Death Deed) — verify the current section on the California Legislative Information site

· Checked July 26, 2026

Controlling statute

Not primary-verified

Cal. Prob. Code §§ 5600–5698 (Revocable Transfer on Death Deed) — verify the current section on the California Legislative Information site

· Checked July 26, 2026

Full detail: California transfer-on-death deed page

Small-estate procedure

Personal-property affidavit ceiling

$208,850Verified

Source: Judicial Council form DE-300 · Effective: deaths on or after April 1, 2025 · Checked August 23, 2026

Previous personal-property ceiling

$184,500Verified

Source: Judicial Council form DE-300 · Effective: deaths from April 1, 2022 through March 31, 2025 · Checked August 23, 2026

Statutory adjustment cycle

every three years, effective April 1Verified

Source: Cal. Prob. Code §890 · Effective: current · Checked August 23, 2026

Next scheduled adjustment

April 1, 2028Verified

Source: Judicial Council Probate Code §890 adjusted amounts · Effective: next scheduled adjustment · Checked August 23, 2026

Primary-residence petition ceiling

$750,000Verified

Source: Judicial Council form DE-300 (Probate Code §13151) · Effective: deaths on or after April 1, 2025 · Checked August 23, 2026

Real-property affidavit ceiling

$69,625Verified

Source: Judicial Council form DE-300 · Effective: deaths on or after April 1, 2025 · Checked August 23, 2026

Previous real-property ceiling

$61,500Verified

Source: Judicial Council form DE-300 · Effective: deaths from April 1, 2022 through March 31, 2025 · Checked August 23, 2026

Wait before the personal-property affidavit

40 daysVerified

Source: Cal. Prob. Code §13100 · Effective: current · Checked August 23, 2026

Wait before the real-property affidavit

six monthsVerified

Source: Cal. Prob. Code §13200 · Effective: current · Checked August 23, 2026

Oregon — total estate

$275,000Verified

Source: ORS 114.510 · Effective: current rule · Checked August 23, 2026

Oregon — personal property

$75,000Verified

Source: ORS 114.510 · Effective: current rule · Checked August 23, 2026

Oregon — real property

$200,000Verified

Source: ORS 114.510 · Effective: current rule · Checked August 23, 2026

Nevada — most claimants

$25,000Verified

Source: Nevada courts self-help center · Effective: current rule · Checked August 23, 2026

Nevada — surviving spouse

$150,000Verified

Source: Nevada courts self-help center · Effective: current rule · Checked August 23, 2026

Arizona — personal property, after

$200,000Verified

Source: Ariz. HB 2116 fact sheet · Effective: filings on or after September 26, 2025 · Checked August 23, 2026

Arizona — real property, after

$300,000Verified

Source: Ariz. HB 2116 fact sheet · Effective: filings on or after September 26, 2025 · Checked August 23, 2026

Full detail: California small-estate procedure page

Medicaid long-term-care eligibility

Medicaid dataset 2026.v16

Institutional long-term-care income limit

Not yet verified

• Applies to: single applicant; California uses multiple eligibility and share-of-cost pathways.

The reviewed primary material did not provide a current, effective-dated value or rule for this cell.

· Checked September 2, 2026 · Ask the state agency

Asset limit for one person

$130,000Verified

• Applies to: one person.

Source: DHCS All County Welfare Directors Letter 26-02 · Also: DHCS Medi-Cal Asset Limit FAQs · Effective: Dated January 28, 2026; limits effective January 1, 2026 through June 30, 2027 · Checked September 2, 2026

Asset limit for two people

$195,000Verified

• Applies to: two people; add $65,000 for each additional person through 10 people.

Source: DHCS All County Welfare Directors Letter 26-02 · Also: DHCS Medi-Cal Asset Limit FAQs · Effective: Dated January 28, 2026; limits effective January 1, 2026 through June 30, 2027 · Checked September 2, 2026

Community-spouse resource allowance

$162,660Verified

• Applies to: new spousal-impoverishment determinations beginning January 1, 2026.

Source: DHCS All County Welfare Directors Letter 26-02 · Effective: Dated January 28, 2026; limits effective January 1, 2026 through June 30, 2027 · Checked September 2, 2026

Community-spouse monthly maintenance-needs allowance

$4,067 per monthVerified

• Applies to: institutionalized applicant with a community spouse; California uses its rounded statewide amount.

Source: DHCS All County Welfare Directors Letter 26-02 · Effective: Dated January 28, 2026; limits effective January 1, 2026 through June 30, 2027 · Checked September 2, 2026

Separate numeric home-equity limit

Not yet verified

• Applies to: applicant whose principal home may otherwise be excluded.

The reviewed primary material did not provide a current, effective-dated value or rule for this cell.

· Checked September 2, 2026 · Ask the state agency

Full detail: California Medicaid eligibility page

Medicaid look-back

Medicaid dataset 2026.v16

Look-back period

Nominally 30 months, phased in: for a September 2026 application or admission, January 1 through August 31, 2026 is reviewed; transfers during 2024 and 2025 are not reviewedVerified

Source: DHCS All County Welfare Directors Letter 25-18 · Effective: Dated October 9, 2025; effective January 1, 2026 · Checked September 2, 2026

Transfer-penalty divisor

$14,440 per month statewideVerified

Source: DHCS All County Welfare Directors Letter 26-03 · Effective: Dated February 9, 2026; applies on or after January 1, 2026 · Checked September 2, 2026

How the state administers the penalty

The person must have been above the asset limit and the nonexempt transfer must exceed the applicable private-pay-rate figure; undue hardship is evaluated first. There is no partial-month period, the maximum is 30 months from transfer, and DHCS approval is required.Verified

Source: DHCS All County Welfare Directors Letter 25-18 · Also: DHCS All County Welfare Directors Letter 26-03 · Effective: Dated October 9, 2025; effective January 1, 2026 · Checked September 2, 2026

Full detail: California Medicaid look-back page

Medicaid estate recovery

Medicaid dataset 2026.v16

Recovery scope

For deaths on or after January 1, 2017, recovery is limited to assets owned at death that are subject to probate. Recoverable payments are nursing-facility, home/community-based, and related hospital and prescription services received at age 55 or older, including related managed-care premiums.Verified

Source: DHCS Estate Recovery Program · Effective: Probate-only rules for deaths on or after January 1, 2017 · Checked September 2, 2026

Controlling authority

California Medi-Cal Estate Recovery Program rules for deaths on or after January 1, 2017Verified

Source: DHCS Estate Recovery Program · Effective: Probate-only rules for deaths on or after January 1, 2017 · Checked September 2, 2026

Exemptions and deferrals

DHCS does not seek reimbursement when a blind or disabled child survives; other statutory limitations described by the program also apply.Verified

Source: DHCS Estate Recovery Program · Effective: Probate-only rules for deaths on or after January 1, 2017 · Checked September 2, 2026

Hardship waiver

A substantial-hardship request is due within 60 days of the claim letter; DHCS waives the applicant's proportionate share when a listed criterion is met.Verified

Source: DHCS Form 6195, Application for Hardship Waiver · Effective: Form DHCS 6195 revised September 2020 · Checked September 2, 2026

Lien practice

California opted out of lifetime institutional liens effective January 1, 2026. Liens for incorrectly paid benefits remain.Verified

Source: CMS approval of California SPA 25-0039 · Effective: Approved January 20, 2026; effective January 1, 2026 · Checked September 2, 2026

Full detail: California Medicaid estate-recovery page

State income tax on retirement income

Retirement-income tax dataset 2026.v4

Social Security benefits

ExemptVerified

• California excludes U.S. Social Security benefits.

Source: 2025 Pension and Annuity Guidelines — FTB Publication 1005 · Effective: tax year 2025 · Checked February 25, 2026

Public pensions

TaxedVerified

• California generally taxes a resident's public pension to the federally taxable amount, adjusted for any California basis difference.
• California residents are taxed on pension and retirement income from all sources.
• The California-taxable amount generally follows the federal taxable portion, adjusted for any California basis difference.

Source: 2025 Pension and Annuity Guidelines — FTB Publication 1005 · Effective: tax year 2025 · Checked February 25, 2026

Private pensions

TaxedVerified

• California generally taxes a resident's private pension to the federally taxable amount, adjusted for any California basis difference.
• California residents are taxed on pension and retirement income from all sources.
• The California-taxable amount generally follows the federal taxable portion, adjusted for any California basis difference.

Source: 2025 Pension and Annuity Guidelines — FTB Publication 1005 · Effective: tax year 2025 · Checked February 25, 2026

IRA and 401(k) distributions

TaxedVerified

• California generally taxes IRA and 401(k)-type distributions under federal treatment, adjusted for California basis differences.
• California residents are taxed on pension and retirement income from all sources.
• The California-taxable amount generally follows the federal taxable portion, adjusted for any California basis difference.
• Federally qualified Roth distributions remain nontaxable; early distributions may carry a separate California additional tax.

Source: 2025 Pension and Annuity Guidelines — FTB Publication 1005 · Effective: tax year 2025 · Checked February 25, 2026

Military retirement pay

Partly taxed or conditionalVerified

• A qualifying taxpayer may exclude up to $20,000 of military retirement or Department of Defense Survivor Benefit Plan payments when the federal-AGI limit is met.
• Maximum annual exclusion for tax years 2025 through 2029.
• Federal adjusted gross income cannot exceed $125,000.
• Federal adjusted gross income cannot exceed $250,000.
• The payment must be qualifying uniformed-services retirement pay or a Department of Defense Survivor Benefit Plan annuity.
• The exclusion applies for tax years 2025 through 2029; remaining taxable income is subject to California tax.

Source: 2025 Pension and Annuity Guidelines — FTB Publication 1005 · Effective: tax year 2025 · Checked February 25, 2026

Full detail: Retirement-income tax dataset, all states (JSON)

About this page

This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.

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