Our San Jose tax attorney assists fiduciaries with filing income tax returns for an estate and addressing estate taxes and gift taxes. The State Controller's Office, Tax Administration Section, administers the Estate Tax, Inheritance Tax, and Gift Tax programs for the State of California.Calculate how much you can expect to pay in property taxes on your home in Santa Clara County, California. There is no estate tax in California. However, residents may have to pay a federal estate tax. The Estate Tax is a tax on your right to transfer property at your death. Tax Court Judge Herbert L. Chabot has valued a decedent's four parcels of land in Santa Clara County, Calif.