DE-305 AFFIDAVIT RE: REAL PROPERTY OF SMALL VALUE 2026

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  1. Click ‘Get Form’ to open the DE-305 in the editor.
  2. Begin by filling in your name, firm name, and contact information at the top of the form. This ensures that all parties can reach you if needed.
  3. In section 1, provide the decedent's name, date of death, and location of death. This information is crucial for identifying the estate.
  4. Confirm that at least six months have passed since the decedent's death and attach a certified copy of the death certificate as required.
  5. Indicate whether the decedent was domiciled in California or owned property there. Fill out section 4 by checking the appropriate box regarding property value.
  6. Complete section 5 with a legal description of the real property and its Assessor's Parcel Number on an attached page titled 'Attachment 5a.'
  7. List any guardians or conservators in section 6, ensuring you deliver copies of this affidavit to them as specified.
  8. Attach an inventory and appraisal of all real property in California as required in section 7.
  9. Finally, sign and date the form at the bottom, ensuring all declarants are included if applicable.

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Under older jurisprudence, small value traditionally referred to an estate value not exceeding PHP 10,000. However, the monetary threshold has been modified by statutory amendments and Supreme Court issuances over the decades.
An Affidavit of Property Value is a mandatory government form that discloses information such as Purchase Price, names and addresses for both Buyer and Seller, and an address to mail the Property Tax Bill.
Complete the affidavit: Fill out the form with the decedents information, a list of their assets and the names and addresses of all heirs or beneficiaries. docHub the affidavit: Sign the completed affidavit in front of a notary public. Some states might also require additional witnesses.

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