Death of Real Property Owner
How and What Should I Report?
To report the death of a property owner who owns property in Tulare County, the personal representative should file a “Change in Ownership Statement Death of Real Property Owner?”, and send it to the Tulare County Assessor, at 221 S. Mooney Boulevard, Room 102-E, Visalia, CA 93291, with a copy of the death certificate.
The law requires that the Assessor be notified of a change in ownership as the result of a death of the owner of real property within 150 days of the date of death, or if the estate is probated; at the same time that the "inventory and appraisal" is filed. Failure to notify the Assessor may result in the assessment of failure-to-file penalties. (ref. Revenue and Taxation Code section 480)
What is an Affidavit of Death or Affidavit of Death of a Joint Tenant?
This is a legal document that may be required by title companies or attorneys in order to make the death a matter of public record. The notarized documents should be recorded at the County Clerk-Recorder, located at 221 S. Mooney Boulevard, Room 103, Visalia, CA 93291, with a certified copy of the death certificate.
We strongly recommend that you seek legal advice and assistance from an attorney before filing documents that affect the ownership of your property. For questions on reporting the death of a property owner contact the Assessor’s office at (559) 636-5100.
Revocable Transfer on Death Deed
Effective January 1, 2016, until January 1, 2021 a Revocable Transfer on Death (TOD) deed was used as a non-probate method of conveying certain residential real property. Restrictions apply. For more information see State Board of Equalization Letters to the Assessor 2015/056 and 2016/006. Additional information and forms may be found at the Tulare County Public Law Library. This transfer method has since expired.
Parent/Child and Grandparent/Grandchild Exclusions
In certain situations exclusions from reassessment are available. If the transfer is due to the death of an owner, and the property has been sold, an exclusion for qualifying heirs or beneficiaries may still be applicable. Failure to respond let us know may result in a supplemental tax bill against the trust or estate of the decedent.
A claim must be filed within three years after the date of death, but prior to the date of transfer to a third party; or within six months after the date of mailing of a Notice of Supplemental Assessment or Notice of Proposed Escape Assessment, issued as a result of the transfer of property for which the claim is filed