<p>Each state has its own rules concerning the death of one of its  residents. However, there are many common rules that are found in most  states. In California, the rules regarding decedents (A "decedent" is  simply a term for the person who has died) is found in the California  Probate Code.</p>
<p>When someone dies, there are two major matters that  must be taken care of. First, the title of all property of the decedent  must be transferred to the person who is legally entitled to claim it.  Second, the heirs (persons who legally receive the decedents property)  must pay any death taxes due.</p>
<p>What are death taxes? This will be  discussed more fully later. Generally, any estate with assets over  $5,000,000 (in 2013) will be taxed and death taxes must be paid. A new  law was passed in 2013 making the exemption from death taxes to $5,000,000 in 2013 and in future years.</p>