If you have inherited a house or land in San Bernardino County, it can be sold once the right person holds authority to sell it. That is a personal representative with letters from the Superior Court if the property is in probate, a successor trustee if it was held in a trust, or the new owner if it passed outside probate. The buyer you choose does not change those steps.
California property guideUpdated October 17, 2026General information, not legal or tax advice
Most people facing the sale of a parent's or relative's home in San Bernardino County are doing it while grieving, often from another city or state, and often while siblings wait to hear what comes next. The questions tend to arrive all at once: who is allowed to sign, whether a judge must approve the sale, what happens to the property taxes, and what the sale means for income tax. California law is the same in every county, and the statewide steps are set out in how to sell inherited property. What follows are the San Bernardino County pieces: the court that hears probate here, the county offices a sale passes through, and what their own pages say.
Who Has Authority to Sell Inherited Property in San Bernardino County
Authority to sell comes from a document or a court order, never from the family agreeing among themselves. Which document applies depends on how the property was held when the owner died.
Executor. The person named in a will to carry it out.
Administrator. The person the court appoints when there is no will or no executor able to serve.
Personal representative. The umbrella term for either one once appointed.
Successor trustee. The person who takes over a trust after the person who created it dies, and who holds title through the trust.
Being named is not enough to sell. Under Probate Code section 8400, a person has no power to administer the estate until appointed personal representative and issued letters, the court document confirming the appointment; a named executor may, before that, pay funeral expenses and take necessary measures to maintain and preserve the estate. While probate is open, the personal representative acts for the estate, and the heirs do not sign the deed themselves. A successor trustee generally sells under the trust's own terms without a probate case. So much of this comes back to how title was held, which is covered in more detail in who can sell inherited property.
Under Probate Code section 7051, a probate for someone who lived in California belongs in the county where that person was domiciled, regardless of where they died. For a San Bernardino County resident, that is the Superior Court of California, County of San Bernardino. The court's Probate page says its Probate Department handles decedents' estates, trusts and conservatorships, filed and heard at the Fontana and Victorville Districts.
The Three Paths to Selling: Probate, Trust, and Simplified Procedures
The path isn't something a family picks. It follows from the facts: how title was held, whether there was a trust, the date of death and the property's value.
Probate. When real property stood in the decedent's own name, with no trust, no surviving joint owner and no transfer on death deed, the estate generally goes through probate in the Superior Court before the property can be sold.
Trust administration. When the property was titled in a trust, the successor trustee sells under the trust instrument and California law, usually without a court case.
Transfer on death deed. Under Probate Code section 5652, California's revocable transfer on death deed transfers the owner's interest at death to the named beneficiary, who must survive the owner; the property passes subject to recorded liens, encumbrances, easements and leases, and without any warranty of title. If there are several beneficiaries, they take as tenants in common in equal shares, with a lapsed share going to the others.
Simplified procedures. California's Judicial Council names four:
the affidavit for collection or transfer of personal property, for personal property only;
the petition to determine succession to the decedent's primary residence;
the affidavit for real property of small value;
the spousal or domestic partner property petition, for property passing to a surviving spouse or partner.
The primary-residence petition, under Probate Code section 13151, is filed in the superior court of the county where the estate may be administered, once 40 days have passed since death and only if the home's gross value is within a limit the statute says is adjusted periodically. Under Probate Code section 13200, the small-value real property affidavit may be filed no sooner than six months after death, with an inventory and appraisal by a probate referee, a state-appointed appraiser. For a death before April 1, 2022, its limit is $55,425; for later deaths, the adjusted amount in effect on the date of death applies. The California Courts publish current eligibility figures.
Selling During Probate: How the San Bernardino County Process Works
For a family, this part decides whether a judge looks at the sale before it closes. The answer depends on the authority the court granted the personal representative.
Under Probate Code section 10308, the general rule is that every sale of estate real property must be reported to and confirmed by the court before title passes to the buyer, whether private or at auction and even if the will directs a sale, except as Probate Code section 10503 provides. If the personal representative does not file the report and petition for confirmation within 30 days after the sale, the buyer may file them.
The exception is the Independent Administration of Estates Act. When the court grants authority under that Act that covers selling real property, the personal representative generally gives the heirs and beneficiaries a notice of proposed action describing the sale, and if no one objects, the sale may proceed without a confirmation hearing; if someone objects, or the authority granted does not cover the sale, court confirmation is needed. Under Probate Code section 10503, the court-confirmation requirements, such as published notice of sale, court approval of agents' and brokers' commissions, sale at not less than 90 percent of appraised value and the court's examination of the sale, do not apply to a sale made with that authority.
Before any sale, a probate referee appraises the estate's assets, including real property, for the inventory. The court's Probate page says Probate Notes, the examiners' comments on a pending matter, are available through its Court Access Portal two weeks before a hearing and for 7 days after, and that its Probate Business Office is open Monday through Friday.
How a Probate Sale Unfolds, Step by Step
There is no single calendar for a probate sale, because each step waits on the one before it and on whether anyone objects. Families often find it easier to plan once they see the order of events laid out in one place:
Opening the case. A petition is filed in the Superior Court in the county where the decedent was domiciled.
Letters issue. Until then, no one has power to sell; a named executor may only pay funeral expenses and preserve the estate.
Change in ownership statement. The personal representative files it with the county recorder or assessor before or when the inventory and appraisal is filed.
Inventory and appraisal. A probate referee values the estate's assets, including the property.
Sale under the authority granted. With full independent-administration authority, a notice of proposed action goes to the heirs and beneficiaries; without it, or if someone objects, the sale is reported to the court for confirmation, and the buyer may file the report if the personal representative has not done so within 30 days.
Closing and recording. Title passes, the deed is recorded and unpaid property taxes are settled through escrow.
The simplified procedures follow their own timing: the primary-residence petition cannot be filed until 40 days after death, and the small-value affidavit not until six months after death. How long a full probate takes in a given case depends on the court's calendar, the estate's complexity and whether any step is contested; a probate attorney familiar with the Fontana and Victorville Districts can speak to what is typical there.
Property Tax Reassessment and Proposition 19 in San Bernardino County
For an heir thinking about moving in, property tax is often the question weighed against a sale. For a transfer on or after February 16, 2021, Rev. & Tax. Code section 63.2 governs the parent-child and grandparent-grandchild exclusion from reassessment.
Under that section, the exclusion covers a home that was the transferor's principal residence and becomes the transferee's principal residence within one year of the transfer; the transferee must file for the homeowners' or disabled veterans' exemption within a year, and a claim must be filed with the assessor. A grandchild qualifies only if the parents who were the grandparents' children are deceased. The exclusion has a value limit, and the San Bernardino County Assessor publishes how it applies. The claim is generally due within three years of the transfer, or before the property is transferred to a third party, or before the eligible heir stops living there, whichever is earlier. A home that is sold rather than lived in by the heir does not meet the residence condition.
Separately, under Rev. & Tax. Code section 480, a personal representative files a change in ownership statement with the county recorder or assessor before or when the inventory and appraisal is filed with the court; in other transfers at death, including through a trust, the trustee or the new owner files within 150 days after the date of death. The Assessor's Change of Ownership page says this form is required even if the decedent held property in a trust, and that it does not change title. Exclusion and reassessment questions go to the Assessor's office.
Federal Income Tax and the Stepped-Up Basis on Inherited San Bernardino County Property
Basis is the starting value from which gain or loss on a sale is measured. Under 26 U.S.C. § 1014(a), the basis of property acquired from a decedent is generally its fair market value at the date of death. The same subsection gives alternatives, including a value at an alternate valuation date when that election is made for the estate, a value under a special valuation election, and, to the extent a particular estate-tax exclusion applies, the decedent's own basis.
Put simply, the gain is measured from what the house was worth when the owner died, not from what they paid for it decades ago. If the house sells for more than that value, the difference is the gain; if it sells for less, there may be a loss. Later swings in the market don't move the basis itself.
That is why many families get a date-of-death appraisal early, whether or not probate is open. Whether a particular sale produces taxable gain, and how it is reported, depends on the estate's facts, and is a question a CPA, an enrolled agent or a tax attorney reviews.
Selling Inherited Property with Siblings or Multiple Co-Heirs
Sharing a house with brothers and sisters, some nearby and some across the country, is often the hardest part of the sale. The law's starting point is title.
In probate, the personal representative signs for the estate, so the heirs share in proceeds rather than each signing the deed. Once title passes to several people, for example as tenants in common under a transfer on death deed, each owns an undivided share, and the Recorder's Document Recording page says a change of title is made by a new deed from the owners as their names presently appear, acknowledged by a notary. Heirs living out of state may also face their own state's law on matters there.
When co-owners cannot agree, California's partition law lets a court order the property divided or sold. Where heirs, a trustee or an executor are in conflict or misconduct is suspected, that is a contested matter for an attorney who litigates trust and probate cases.
Families who do agree often put the plan in writing: whether to list, sell without an agent or take a direct offer, and how proceeds are divided. Comparing written offers and estimated net proceeds — the price less commissions, repairs, carrying costs, loan payoffs and closing costs — helps co-heirs see which path fits.
Ways to Sell: Listed Sale, For Sale by Owner, and Direct Sale
An inherited house can be sold in its present condition by any of three routes, and each trades money, time and effort differently.
Listing with a licensed real estate agent. The property is marketed on the open market, the agent handles showings and negotiation, and commissions and preparation costs come out of the price.
Sale by owner. The seller handles pricing, marketing, showings and paperwork without an agent. That can reduce commissions, but it asks more time and know-how of someone who may be managing from far away.
Direct sale. A buyer pays cash and takes the property as it is. A direct offer is often lower than what the open market might bring, since that buyer carries the repairs, the risk and the expense of reselling; in return the seller has less preparation, fewer showings and no wait on a buyer's lender. Silver Lining Inherited Property is one source of an offer for a direct as-is sale, and asking carries no obligation to sell.
Whichever route is taken, disclosure is set by law, not by the route. Civil Code section 1102.2 says the Civil Code's transfer disclosure article does not apply to certain transfers, including sales ordered by a probate court in administering an estate, and sales by a fiduciary in administering a trust or decedent's estate; that fiduciary exemption does not apply when the trustee is a natural person who is trustee of a revocable trust and a former owner of the property or an occupant within the preceding year. An as-is or cash sale does not remove probate steps, notices, liens or taxes. If the property has tenants, the questions in selling an inherited duplex may also apply, and some families compare whether to sell or rent.
San Bernardino County Property Details That Affect a Sale
Three county offices touch nearly every inherited-property sale here.
The Superior Court. Probate matters are filed and heard at the Fontana and Victorville Districts, according to the court's Probate page, which also says the Probate Division is implementing voluntary eFiling for attorneys and self-represented litigants.
The Assessor-Recorder-County Clerk. The Recorder's Document Recording page says the buyer files a Preliminary Change of Ownership Report when the deed is recorded, and that an additional $20 fee is charged if it is not filed. It lists recording fees of $14 for the first page, $24 for a first page with the Real Estate Fraud Fee, and $3 for each additional page. Under Rev. & Tax. Code section 11911, a county may impose a documentary transfer tax of $0.55 for each $500 or fraction of value, excluding liens remaining at sale, when the value exceeds $100, and a city within that county may impose half that rate with a credit against the county tax; the Recorder's page says the county tax is collected at recording.
The Treasurer-Tax Collector. The Important Dates page says the secured bill's first installment is due November 1 and takes a 10% penalty if unpaid by 5:00 p.m. December 10, and the second is due February 1 with a 10% penalty plus $10 if unpaid by April 10. Supplemental bills, which follow a reassessment, are mailed in August, January and May. Unpaid taxes are paid from escrow at closing, as listed among the documents needed to sell.
Value is specific to the parcel and its local market, from a valley house to a desert lot or a mountain cabin; a licensed appraiser or real estate professional familiar with that area is in a position to give a grounded estimate.
When you’re ready
You Don’t Have to Work This Out Alone
If you’re dealing with inherited property in San Bernardino County, we’re here to talk it through.
Every inherited property is different. Call or send us a message, and we’ll listen. A direct offer is often lower than what the open market might bring, and asking for one does not commit you to selling.
2Tell us what’s going onAbout the property, in your own words.
3Talk through your optionsThen decide, in your own time, what comes next.
Frequently Asked Questions
Who owns a home during probate?
While probate is open, the personal representative manages the home for the estate once letters are issued, and may sell it subject to the authority the court granted and any notice or hearing that authority requires. The heirs receive their shares through the estate rather than signing the deed themselves.
How do I file a Change in Ownership Statement in San Bernardino County?
The statement is filed with the San Bernardino County Assessor-Recorder-County Clerk, which posts the Change in Ownership Statement – Death of Real Property Owner on its Change of Ownership page. Who files and when depends on whether the estate is probated, as described in the Proposition 19 section above.
Do beneficiaries pay capital gains tax on inherited property?
Gain is measured from the basis, generally the date-of-death value under 26 U.S.C. § 1014(a). A sale above that value produces a gain on the difference; a sale at or below it may produce none or a loss. Whether tax is owed depends on the facts, which a CPA, enrolled agent or tax attorney reviews.
How do you sell inherited property with siblings?
It depends on where title stands, as the co-heirs section above explains. Siblings who agree on a plan often set it down in writing before choosing a buyer; when they cannot agree, a partition action is the court route.
Does a trust avoid probate when selling inherited property in San Bernardino County?
When the property was titled in the trust, the successor trustee generally sells under the trust's terms without a probate case. Whether the property was actually transferred into the trust before death is a fact the trust's attorney can confirm from the deed and the trust documents.
Does a cash buyer skip the probate process in San Bernardino County?
No. The personal representative's authority, any notice of proposed action, any court confirmation and the law on disclosures, liens and taxes are the same whoever buys and however they pay. What a cash buyer changes is the condition accepted and the absence of a loan.
What simplified procedures are available for small or straightforward inherited estates in California?
The four are the affidavit for collection or transfer of personal property, the petition to determine succession to the decedent's primary residence, the affidavit for real property of small value, and the spousal or domestic partner property petition. Which fits depends on the property, its value and the date of death; the California Courts publish current limits.
