If submitting in connection to a base year value transfer claim, use this form if the sale of the original primary residence and the purchase or new construction of the replacement primary residence occurred on or after April 1, 2021.
California law requires that the Assessor/Clerk-Recorder be notified of a change in ownership when a real property owner passes away. Notification must be made within 150 days of the date of death or at the time the Inventory and Appraisal is filed if the estate is subject to probate. Failure to file may result in penalties.
Need a copy of a death certificate? You can download, print and submit in person a completed form to Tulare County Clerk, 221 S. Mooney Blvd., Rm. 105, Visalia, Calif., between 8:00 AM and 3:00 PM. You can also mail a notarized application and payment to the address above, and your certificate will be mailed to you.
California voters approved Proposition 19 in November 2020, allowing property owners with severe and permanent disabilities to transfer the taxable value of their principal residence to a replacement residence anywhere in California. Eligible property owners may utilize this transfer up to three times.
