Change in Ownership Statement, Death of Real Property Owner
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.
Submission Deadline & Penalties
If a Change in Ownership Statement – Death of Real Property Owner is not filed within 90 days of a written request from the Assessor/Clerk-Recorder, or within 150 days of the date of death, or at the time the Inventory and Appraisal is filed (whichever is earlier), a penalty will be assessed as follows:
$100, or
10% of the taxes applicable to the new base year value of the property, whichever is greater.
The maximum penalty is:
$5,000 if the property qualifies for the Homeowners’ Exemption, or
$20,000 if the property does not qualify for the Homeowners’ Exemption.
If the failure to file was willful, additional penalties may apply. The penalty will be added to the assessment roll and collected like any other delinquent property tax, subject to the same penalties for nonpayment.
