Tulare County Seal

Tulare County

Office of the Assessor/Clerk-Recorder

Death of Real Property Owner

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.