What Happens to Property When Someone Dies?

by Betty Ortiz

DEATH OF A REAL PROPERTY OWNER

The Assessor’s Office must be notified upon the death of an owner within 150 days of the date of death, or if the estate is probated at the time the inventory and appraisal is filed. The Change in Ownership Statement Death of Real Property Owner Form (BOE-502-D/ ASSR-176) is required to be completed and submitted to the Assessor’s Office, even if the decedent held the property in a trust.

NOTE: All forms referenced on this page can be found by clicking on the on the "Forms" tab below.

Filing Requirements

Failure to file a Change in Ownership Statement 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 is collected like any other delinquent property tax and subject to the same penalties for nonpayment.

The Change in Ownership Statement Death of Real Property Owner Form (BOE-502-D/ ASSR-176) is required even if the decedent held the property in a trust.

Checklist of documents to submit to the Assessor’s office:

If Decedent had a will:

Change in Ownership Statement Death of Real Property Owner Form (BOE-502-D/ ASSR-176)
Death Certificate.
Copy of signed will.
Claim for Reassessment Exclusion for Transfer Between Parent and Child Form (BOE-58-AH/OWN-88), if applicable.
Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild Form (BOE-58-G/OWN-143), if applicable.
Copy of State of California Certificate of Registration of Domestic Partnership, if applicable.

If Decedent did not have a will:

Change in Ownership Statement Death of Real Property Owner Form (BOE-502-D/ ASSR-176)
Death Certificate.
Letters of Administration.
List of heirs showing relationship to the decedent.
Claim for Reassessment Exclusion for Transfer Between Parent and Child Form (BOE-58-AH/OWN-88), if applicable.
Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild Form (BOE-58-G/OWN-143), if applicable.
Copy of State of California Certificate of Registration of Domestic Partnership, if applicable.

If Decedent's property was in a trust:

Change in Ownership Statement Death of Real Property Owner Form (BOE-502-D/ ASSR-176)
Death Certificate.
Entire trust including all amendments and attachments.
Claim for Reassessment Exclusion for Transfer Between Parent and Child Form (BOE-58-AH/OWN-88), if applicable.
Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild Form (BOE-58-G/OWN-143), if applicable.
Copy of State of California Certificate of Registration of Domestic Partnership, if applicable.

Can the property be reassessed upon the death of the owner?

Yes. According to state law, death is considered a change in ownership and the real property or the manufactured home that is subject to local property taxation can be reassessed as of the date of death for property tax purposes.

Can the property be reassessed if the decedent held the property in a trust?

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. Property owners that hold property in a trust are 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.

Do I still have to file a Change in Ownership Statement if the property was held in the decedent’s trust?

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.

What happens if a Change in Ownership Statement is not filed within the time frame prescribed by law?

Failure to file a Change in Ownership 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 of 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 Proposition 13 and corrected tax bills will be issued. If the property has been sold to a third party, corrected bills will be issued unsecured to the estate, or in the name of the heir(s), or the trustee of the trust, whichever is appropriate.

How does the Assessor update the mailing address in a death of property owner situation?

The mailing address will remain the same until we are 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 card/form (ASSR-451). To avoid problems, update the mailing address as soon as possible.

Are parent/child transfers automatically excluded from reassessment?

No. In order to receive exclusion, the Claim for Reassessment Exclusion for Transfer Between Parent and Child must be filed with our office within a specified time frame.

NOTE: All forms referenced on this page can be found by clicking here ➡️ "Forms"

Final Thoughts

As your local Realtor, I understand how overwhelming things can feel after the loss of a loved one—especially when real estate is part of the equation. If you ever need guidance on how to handle a property after someone passes, I’m here to provide clear, respectful information and help you navigate the process with confidence. Feel free to reach out if you have any questions.

Betty Ortiz I Realtor, SRES, ABR, Relocation

Direct (818)270.7090

HomeSmart Evergreen Realty - 18860 Nordhoff St, Northridge, CA 91324