Prior to March, 2008, the California courts imposed a graduated filing fee for petitions to administer decedents' estates. For the smallest estates (under $250,000), the filing fee was $320. For the larger estates (over $3.5 million), the filing fee was $3,635 plus 0.2 percent of the amount over $3.5 million.
In March, 2008, this system of graduated filing fees was declared unconstitutional. Estate of Claeyssens (2008) 161 Cal. App. 4th 465. The court found that the graduated filing fees amounted to an estate tax, which impermissibly amended the California initiative prohibiting estate taxes.
Since the issuance of this case, as a practical matter, courts have generally stopped imposing the graduated filing fees. There are bills winding their way through the California legislature that will likely set the filing fees at a flat $330 or $355.
Molly F. Jacobson, Esq. is the author of this post and may be contacted at mjacobson@lpslaw.com Ms. Jacobson counsels individuals and business clients in estate planning and small business matters.
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