The Probate Department of the Court handles decedents' estates, trusts, and conservatorships. The Personal Property Unit is responsible for the discovery and assessment of all taxable business property, boats, commercial and private aircraft.If the person owned real property (like a building, land, or a house), you need to fill out and attach Inventory and Appraisal (form DE-160). California Probate Code §§13100-13115. 3. What is the Inventory and Appraisal? The Inventory and Appraisal is a complete listing of the estate assets as of a particular date, usually the date of death. For a complete list contact the Assessor, at (909) 387-8307. Q. When are tax bills due? Here is the form you requested, You will fill in the county and other information as well. Gather the necessary paperwork: Before diving into the filing process, make sure you have all the required documents at hand.