The Assessor's Office must be notified upon the death of an owner of real property within 150 days of the date of death or if the estate is probated when the inventory and appraisal are filed. The Change in Ownership Statement: Death of Real Property Owner form (BOE-502-D) is required to be completed and submitted to the Assessor's Office even if the decedent held the property in a trust.
Filing Requirements
Failure to file a Change in Ownership Statement (BOE-502-AH) within the time prescribed by law may result in a penalty of either $100 or 10% of the taxes applicable to the new base year value of the real property or manufactured home, whichever is greater, but not to exceed $5,000 on property eligible for the Homeowners' Exemption and $20,000 for property not eligible for the Homeowners' Exemption if that failure to file was not willful. This penalty is added to the assessment roll and collected like any other delinquent property tax and is subject to the same penalties for nonpayment.
Forms referenced on this page and more can be found under the "Forms" tab above.
Documents to submit to the Assessor's Office in three possible situations
If decedent had a will:
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Change in Ownership Statement: Death of Real Property Owner (Form BOE-502-D)
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Death certificate
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Copy of signed will
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Claim for Reassessment Exclusion for Transfer Between Parent and Child Form (BOE-58-AH/BOE-19-P) if applicable
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Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild Form (BOE-58-G/BOE-19-G) if applicable
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Copy of State of California Certificate of Registration of Domestic Partnership if applicable
If decedent did not have a will:
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Change in Ownership Statement: Death of Real Property Owner Form (BOE-502-D)
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Death certificate
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Letters of Administration
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List of heirs showing relationship to the decedent
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Claim for Reassessment Exclusion for Transfer Between Parent and Child Form (BOE-58-AH/BOE-19-P) if applicable
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Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild Form (BOE-58-G/BOE-19-G) if applicable
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Copy of State of California Certificate of Registration of Domestic Partnership if applicable
If decedent's property was in a trust:
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Change in Ownership Statement: Death of Real Property Owner Form (BOE-502-D)
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Death certificate
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Entire trust including all amendments and attachments
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Claim for Reassessment Exclusion for Transfer Between Parent and Child Form (BOE-58-AH/BOE-19-P) if applicable
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Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild Form (BOE-58-G/BOE-19-G) if applicable
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Copy of State of California Certificate of Registration of Domestic Partnership if applicable
Yes. According to state law, a transfer on death is considered a change in ownership. The real property or the manufactured home that is subject to local property taxation can be reassessed for property tax purposes as of the date of death.
Yes. Whenever there is any change in ownership of real property or of a manufactured home that is subject to local property taxation, the transferee shall file a signed Change in Ownership Statement with the county assessor in the county where the real property or manufactured home is located. If the property is subject to probate proceedings, the Change in Ownership Statement shall be filed prior to or at the time the inventory and appraisal are filed with the court clerk.
Yes. A change in ownership occurs upon the date of death of the owner of the real property or the owner of a manufactured home that is subject to local property taxation. A property owner who holds property in a trust is also referred to as the trustor or present beneficiary of the trust. The change in ownership and, if applicable, the date of reassessment, is the date of death of the property owner, not the date of distribution to the heir or successor beneficiary.
Failure to file a Change in Ownership Statement within the time prescribed by law may result in a penalty. Additionally, when the change in ownership is discovered, the Assessor will determine if reassessment of the real property or the manufactured home is required under state law. If required, an appraisal is made to determine the market value of the property as of the date of death of the property owner. The resulting market value of the property will be enrolled as of the date of death of the property owner, the assessed value will be corrected for each year thereafter pursuant to Prop. 13, and adjusted tax bills will be issued. If the property has been sold to a third party, adjusted bills will be issued unsecured to the estate in the name of the heir(s) or the trustee of the trust, whichever is appropriate.
The mailing address will remain the same until the Assessor is notified via a new deed or upon receipt of documentation naming the decedent’s administrator, executor or trustee, along with a completed Change of Mailing Address form. To avoid delivery issues, please update the mailing address as soon as possible.
No. In order to receive an exclusion, the Claim for Reassessment Exclusion for Transfer Between Parent and Child must be filed with our office. To obtain a retroactive exclusion, a claim must be filed (1) within 3 years of the transfer or before the property is transferred to a third party, whichever occurs first, or (2) within six months of the mailing date of the notice of escape or supplemental assessment issued in connection with the transfer. If the aforementioned filing requirement is not met, a prospective exclusion, commencing the year a claim is filed, may still be available if the property has not been transferred to a third party.
