If you inherited a house in San Diego, the person who can sell it is whoever holds authority under the governing document: a personal representative with letters from the San Diego Superior Court, a successor trustee under a trust, or the beneficiary of a transfer on death deed. Whether a probate sale needs court confirmation depends on the authority granted.
California property guideUpdated October 17, 2026General information, not legal or tax advice
Most people facing the sale of a parent's or spouse's home in San Diego are doing it while grieving, often from another city or state, and often while siblings wait to hear what comes next. The house may still hold a lifetime of belongings, the property tax bill may arrive in a name no one can sign for, and the family wants to know who can act and what the court and the county will ask for. California law is the same in every county, so the statewide rules are summarized in the guide to selling inherited property in California. This page sets out the San Diego court and county offices a sale runs through, and the rules that matter at each step.
Who Has Authority to Sell an Inherited Property in San Diego
Authority to sell comes from how the property passed at death. It does not come from family agreement, however unanimous that agreement is.
Executor. This is the person named in a will to administer the estate. Under Probate Code section 8400, a person named executor has no power to administer the estate until the court appoints them and letters issue. Before that, they may only pay funeral expenses and take necessary measures to maintain and preserve the estate.
Administrator. The Superior Court of San Diego County's information sheet for self-represented litigants says an administrator is appointed when there is no will. Section 8400 applies the same rule: no power until letters issue.
Personal representative. This is the court's term for either role once appointed.
Successor trustee. This is the person a trust names to take over when the person who created it dies. A successor trustee acts under the trust document rather than through court letters.
Heir or beneficiary. This is a person who receives an interest in the property. Holding an interest is not the same as holding authority to sign a deed.
A revocable transfer on death deed works differently. Under Probate Code section 5652, it transfers the owner's interest at death to the named beneficiary, subject to that beneficiary's right to disclaim. If there is more than one beneficiary, they take the property as tenants in common, in equal shares. That means each owns an undivided share and all of them sign a sale.
Property held in joint tenancy generally passes to the surviving joint tenant. The survivor typically records an affidavit of death with the county recorder.
Under Probate Code section 7051, when the decedent lived in California, the proper county for administering the estate is the county where the decedent was domiciled, regardless of where they died. Domiciled means where they made their permanent home. For someone who lived in the City of San Diego, or anywhere else in San Diego County, that court is the Superior Court of California, County of San Diego.
The court's Probate Division page says the division manages decedents' estates and trusts, among other matters. The page also says its Probate Business Office in the Central Courthouse assists with filings, forms, viewing records and depositing wills. The court's Probate Business Office page lists that office at 1100 Union St., Third Floor, San Diego, CA 92101. It says mailed correspondence goes to the Central Courthouse. It also lists a drop-box at the North County Regional Center in Vista.
Court confirmation. Under Probate Code section 10308, except as provided in Probate Code section 10503, all sales of real property must be reported to the court and confirmed by it before title passes to the purchaser. This applies to a private sale or an auction, and even when the will directs or authorizes the sale. If the personal representative does not file the report and petition within 30 days after the sale, the purchaser may file them.
Independent administration. When the court grants authority under the Independent Administration of Estates Act to sell real property, the personal representative generally gives a notice of proposed action to the people entitled to it. That notice describes the sale and gives them a period to object. 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 into the necessity for and advantage of the sale, do not apply to a sale made with that authority. Whether a particular sale still goes to court depends on the authority the court granted and on whether anyone objects to the notice.
Who the buyer is does not change either track. A cash buyer and a buyer with a loan face the same court steps.
Selling Inherited Property Through a Trust in San Diego
When the house was titled in a living trust, the successor trustee generally steps in under the trust document. No court appointment is needed for that change of authority.
A title company or buyer will usually ask for proof of that authority. This is typically a certification of trust, which is a short statement of the trust's existence and the trustee's powers. Title companies often also ask for a recorded affidavit showing the death. The trustee acts under the trust instrument and California trust law, and owes duties to the beneficiaries. Decisions about price, method and timing are made with those duties in mind.
Disclosure is where a trust sale and a probate sale can differ. Civil Code section 1102.2 lists sales to which its article of seller disclosure rules does not apply. The list includes these sales:
Sales ordered by a probate court in the administration of an estate.
Sales by a fiduciary in the course of administering a trust, guardianship, conservatorship or decedent's estate.
Sales from one co-owner to another.
Sales to a spouse or a blood relative of a transferor.
The fiduciary exemption has a limit. It does not apply if the trustee is a natural person who is a trustee of a revocable trust and is a former owner of the property, or was an occupant in possession within the preceding year.
A trustee who grew up in the house, or who stayed there during a parent's last illness, may fall outside the exemption. The estate's or trust's attorney can say how the rule applies.
Property Tax Reassessment and Proposition 19 in San Diego County
A death is itself a change in ownership for property tax purposes. That is true even when the family plans to sell soon.
The San Diego County Assessor/Recorder/County Clerk page Navigating Loss: Death of a Real Property Owner asks families to file a Change in Ownership Statement for the death of a real property owner. It says this applies even if the deceased person owned the property through a trust. The statute sets two deadlines under Rev. & Tax. Code section 480:
Probate estates. The personal representative files with the county recorder or assessor before or at the time the inventory and appraisal is filed with the court clerk.
Other transfers at death, including through a trust. The trustee or the transferee files within 150 days after the date of death.
When the house passes from parent to child, Rev. & Tax. Code section 63.2 governs transfers on and after February 16, 2021. In some cases it also covers transfers from grandparent to grandchild, if all of the grandchild's parents who are children of the grandparents are deceased. The exclusion from reassessment has these conditions:
The home must have been the transferor's principal residence.
It must become 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.
A claim must be filed with the assessor.
The exclusion is partial. The prior taxable value carries over, but value above a set amount over that taxable value is added. The San Diego County Assessor publishes the figure that applies.
The claim deadline is the earliest of three dates: three years after the transfer, before the property is transferred to a third party, or before the eligible transferee stops occupying the home. A claim is also treated as timely if it is filed within six months after the mailing of a supplemental or escape assessment notice. A supplemental or escape assessment is a bill for value the assessor added after the fact.
If no child moves in, the exclusion does not apply. When the house is sold, the San Diego County Treasurer-Tax Collector's Supplemental Property Taxes page explains that a sale to a new owner triggers reassessment. Those bills are separate from the annual bill and are not sent to a lender.
The county assessor's office answers questions about reassessment and exclusion claims. A CPA, an enrolled agent or a tax attorney answers questions about income tax.
Federal Income Tax Basis and the Step-Up Rule
Basis is the starting figure from which gain on a sale is measured. Under 26 U.S.C. § 1014(a), the basis of property acquired from a decedent is generally the fair market value at the date of death. The statute gives three alternatives:
The value at the alternate valuation date, if the estate elects it under section 2032.
The value determined under section 2032A, if that election is made.
The decedent's own basis, to the extent the exclusion in section 2031(c) applies.
For a family selling a house bought decades ago, the practical meaning is simple. Gain is generally measured from the date-of-death value, not from what a parent paid. A sale price close to that value leaves little difference between price and basis. A price above it produces a difference measured from the stepped-up figure. A later change in market value does not change the basis itself. It changes only the gap between basis and sale price.
This is why a date-of-death appraisal matters to many heirs. In probate, a probate referee prepares one. A probate referee is an appraiser the State Controller appoints, as the court's information sheet describes.
Whether a particular estate or heir owes income tax is a question for a CPA, an enrolled agent or a tax attorney. If the family is weighing whether to keep the house as a rental instead, the comparison of selling and renting covers how basis plays into that choice.
Three Ways to Sell an Inherited Property in San Diego
Once authority is settled, the choice of how to sell is a practical one. Each path has real tradeoffs.
Listing with a licensed real estate agent. An agent markets the house to the open market. That exposure can bring the strongest price. In exchange, the seller pays a commission, often pays for preparation, schedules showings, and waits on a buyer's loan approval.
Selling without an agent. The seller avoids a listing commission. The seller also takes on pricing, marketing, disclosures, negotiation and coordination with escrow, often from a distance.
A direct sale to a buyer who pays cash and takes the house as it is. The buyer accepts the property in its present condition. Because that buyer carries the repairs, the risk and the cost of reselling, a direct offer is often lower than what the house might bring on the open market. What the seller gets in exchange is less preparation, fewer showings and no wait on a lender.
None of these paths changes the legal steps. The personal representative's or trustee's authority is the same whichever path is chosen. So are any court confirmation, any notice of proposed action, and any lien payoff. The disclosure duties are the ones described under Civil Code section 1102.2 above. A house can be offered in its present condition on any of the three paths.
The way a family tells which path fits is to compare written offers side by side and estimate net proceeds for each. Net proceeds means the price less commissions, repairs, carrying costs, loan payoffs and closing costs.
Simplified Procedures for Smaller or Simpler San Diego Estates
Not every inherited home goes through full probate. The Judicial Council names these simplified procedures:
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.
The spousal or domestic partner property petition.
The first covers personal property, such as bank accounts and belongings, not the house itself.
Primary residence petition. Under Probate Code section 13151, a successor to a primary residence in California may petition for this order once 40 days have passed since the death. The home's gross value must be within a limit that is adjusted periodically. The petitioner must deliver notice to each heir and devisee named in the petition within five business days of filing. A devisee is any person designated in a will to receive a devise.
Small-value real property affidavit. Under Probate Code section 13200, this affidavit may be filed no sooner than six months after the death. It is filed in the superior court of the county where the decedent was domiciled. If the decedent was not domiciled in California, it may be filed in any county where their real property is located. A probate referee's inventory and appraisal must be attached. For deaths before April 1, 2022, the value limit is $55,425. For later deaths, it is the adjusted amount in effect on the date of death.
The court's information sheet says the limits are adjusted every three years from April 1, 2022. It also says adjustments do not apply when the death came before the adjustment date. The California Courts publish the current amounts.
Once an heir holds title through one of these procedures, a sale follows the same rules as any other sale.
When Co-Heirs Disagree: Partition and Shared Ownership in San Diego
When siblings own a San Diego house together and all agree, the sale is straightforward. Each co-owner signs the deed, and no court is involved.
When they cannot agree, California's partition statutes generally let any co-owner ask the court to divide the property. The court can divide it physically, which is called partition in kind, or order it sold and the proceeds divided, which is called partition by sale. For a house in San Diego County, that action would be brought in the Superior Court of California, County of San Diego. California has also adopted the Uniform Partition of Heirs Property Act. That law adds procedures meant to protect families when property inherited by relatives is the subject of a partition action.
A contested matter is a different subject. That includes a dispute among heirs, a challenge to an executor or trustee, or suspected misconduct. It is handled by an attorney who litigates trust and probate cases.
Steps to Close a Sale of Inherited Property in San Diego
Whatever path the family chooses, a closing generally runs in this order.
Confirm who signs. The signer is a personal representative with letters, a successor trustee with a certification of trust, or an heir or beneficiary who holds title. The list of documents needed to sell sets out the papers for each.
Order a preliminary title report. A title company identifies liens, encumbrances and easements. Under Probate Code section 5652, a transfer on death deed passes the property subject to recorded liens and encumbrances, and without any warranty of title.
Handle disclosures. These are the obligations, or exemptions, under Civil Code section 1102.2 described above.
Return to court if confirmation is required. This applies under Probate Code section 10308.
Open escrow. Escrow holds the funds and documents, pays off liens and prepares the closing statement. The San Diego County Treasurer-Tax Collector's Secured Property Taxes page lists the two installment due dates. The first is due November 1 and is penalized if not paid by December 10. The second is due February 1 and is penalized if not paid by April 10.
Record the deed. The deed is recorded with the San Diego County Recorder.
The San Diego County Assessor/Recorder/County Clerk's Recording page says documentary transfer tax is due on taxable conveyances over $100 at $0.55 per $500. Rev. & Tax. Code section 11911 authorizes a county tax at that rate, measured excluding any lien that remains on the property. It also lets a city within the county impose half that rate, with a credit against the county tax. The same Recording page says a Preliminary Change of Ownership Report is required at recording.
If the decedent was not a U.S. person, federal withholding rules may apply to the sale. A CPA or a tax attorney reviews that question.
Courts and County Offices Involved in a San Diego Sale
A sale of inherited property in the City of San Diego touches four public offices, all at the county level. A city has no probate court or assessor of its own.
Superior Court of California, County of San Diego, Probate Division. It handles probate estates and trust matters. The court's page lists probate notes, forms, e-filing and a glossary of probate terms. It also says probate examiners help applicants with pending cases.
San Diego County Assessor. It receives the change in ownership statement and exclusion claims under Rev. & Tax. Code section 63.2.
San Diego County Recorder. It records deeds and affidavits of death. Its Recording page notes that state law prevents the Recorder from helping or advising in making legal documents. It also notes that the office does not have access to probate records.
San Diego County Treasurer-Tax Collector. It bills and collects secured and supplemental property taxes.
Property in unincorporated parts of San Diego County goes through the same court and the same county offices. For the county-wide picture, the San Diego County selling guide covers the same offices from the county's perspective.
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Frequently Asked Questions
Who owns a home during probate in California?
Under Probate Code section 8400, no one has power to administer the estate, including the house, until the court appoints a personal representative and letters issue. Who ultimately receives the property depends on the will or, without one, on California's inheritance rules. Distribution follows the court's process described above.
Can a house be sold while in probate in California?
Yes. A personal representative with letters may sell. Under Probate Code section 10308, the sale is generally reported to and confirmed by the court. The exception is a sale made with independent administration authority under Probate Code section 10503, which depends on the authority granted and on whether anyone objects to the notice of proposed action.
Do I have to pay taxes on a house I inherited in California?
Property tax continues to be owed, and the death is a change in ownership that the assessor reviews. On a sale, gain is generally measured from the date-of-death basis under 26 U.S.C. § 1014(a). Whether a particular sale owes income tax is a question for a CPA, an enrolled agent or a tax attorney.
Does Proposition 19 affect inherited property in San Diego?
Yes. For parent-child transfers on and after February 16, 2021, Rev. & Tax. Code section 63.2 can exclude part of the home's value from reassessment. The home must become the child's principal residence within one year, and a claim must be filed with the San Diego County Assessor. The conditions and deadlines are set out above.
How much does it cost to record a transfer on death deed in San Diego?
The San Diego County Recorder charges recording fees and publishes a fee schedule through its Navigating Loss and Recording pages. Recording page sets out the documentary transfer tax rate on taxable conveyances. Any cost of preparing the deed depends on who prepares it.
What happens when siblings inherit a house together in San Diego and can't agree?
California's partition statutes generally let any co-owner ask the Superior Court of California, County of San Diego, to divide the property or order it sold, with the proceeds divided. A dispute involving suspected misconduct is a contested matter for an attorney who litigates trust and probate cases.
Does selling an inherited property in San Diego require a real estate agent?
No. A person with authority may list with an agent, sell without one, or sell directly to a buyer who takes the house as it is. The court steps and disclosure duties are the same on every path. Comparing written offers and estimated net proceeds shows how the paths differ for a particular house.
