Section 13052.

Cal. Probate Code - PROB § 13052.
in effect
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In making an appraisal for the purposes of this part, the probate referee shall use the date of the decedent’s death as the date of valuation of the property.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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