Form Boe 502 D – Fill Out and Use This PDF

Section 480(b) of the Revenue and Taxation Code requires that the personal representative file this statement with the Assessor

in each county where the decedent owned property at the time of death. File a separate statement for each parcel of real property owned by the decedent.

	NAME OF DECEDENT			DATE OF DEATH
	YES	NO	Did the decedent have an interest in real property in this county? If YES, answer all questions. If NO, sign and
			complete the certification on page 2.

	DESCRIPTIVE INFORMATION R (IF APN UNKNOWN)	DISPOSITION OF REAL PROPERTY R
	Copy of deed by which decedent acquired title is attached.	Succession without a will	Decree of distribution
	Copy of decedent’s most recent tax bill is attached.	Probate Code 13650 distribution	pursuant to will
			Action of trustee pursuant
	Deed or tax bill is not available; legal description is attached.	Affidavit
			to terms of a trust

TRANSFER INFORMATION R Check all that apply and list details below.

Decedent’s spouse

Decedent’s registered domestic partner

Decedent’s child(ren) or parent(s). If qualified for exclusion from reassessment, a Claim for Reassessment Exclusion for Transfer Between Parent and Child must be filed (see instructions). Was this the decendent's principal residence? YES NO

Decedent’s grandchild(ren). If qualified for exclusion from reassessment, a Claim for Reassessment Exclusion for Transfer Between Grandparent and Grandchild must be filed (see instructions). Was this the decendent's principal residence? YES NO

Cotenant to cotenant. If qualified for exclusion from reassessment, an Affidavit of Cotenant Residency must be filed (see

instructions).

Other beneficiaries or heirs.

A trust.

List names and percentage of ownership of all beneficiaries or heirs:

This property has been or will be sold prior to distribution. (Attach the conveyance document and/or court order).

NOTE: Sale of the property does not relieve the need to file a Claim for Reassessment Exclusion for Transfer Between Parent

and Child if appropriate.

THIS DOCUMENT IS NOT SUBJECT TO PUBLIC INSPECTION

BOE-502-D (P2) REV. 12 (02-21)

MAILING ADDRESS FOR FUTURE PROPERTY TAX STATEMENTS

CERTIFICATION

I certify (or declare) under penalty of perjury under the laws of the State of California that the information contained herein is true,

correct and complete to the best of my knowledge and belief.

SIGNATURE OF SPOUSE/REGISTERED DOMESTIC PARTNER/PERSONAL REPRESENTATIVE	PRINTED NAME
t
TITLE		DATE
EMAIL ADDRESS		DAYTIME TELEPHONE
		(	)

INSTRUCTIONS

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 five thousand dollars ($5,000) if the property is eligible for the homeowners’ exemption or twenty thousand dollars ($20,000) if the property is not eligible for the homeowners’ exemption if that failure to file was not willful. This penalty will be added to the assessment roll and shall be

collected like any other delinquent property taxes and subjected to the same penalties for nonpayment.

Section 480 of the Revenue and Taxation Code states, in part:

(a)Whenever there occurs any change in ownership of real property or of a manufactured home that is subject to local property taxation and is assessed by the county assessor, the transferee shall file a signed change in ownership statement in the county where the real property or manufactured home is located, as provided for in subdivision (c). In the case of a change in ownership where the transferee is not locally assessed, no change in ownership statement is required.

(b)The personal representative shall file a change in ownership statement with the county recorder or assessor in each county in which the decedent owned real property at the time of death that is subject to probate proceedings. The statement shall be filed prior to or at the time the inventory and appraisal is filed with the court clerk. In all other cases in which an interest in real property is transferred by reason of death, including a transfer through the medium of a trust, the change in ownership statement or statements shall be filed by the trustee (if the property was held in trust) or the transferee with the county recorder or assessor in each county in which the decedent owned an interest in real property within 150 days after the date of death.

The above requested information is required by law. Please reference the following:

•Passage of Decedent’s Property: Beneficial interest passes to the decedent's heirs effectively on the decedent's date of death. However, a document must be recorded to vest title in the heirs. An attorney should be consulted to discuss the specific facts of your situation.

•Change in Ownership: California Code of Regulations, Title 18, Rule 462.260(c), states in part that “[i]nheritance (by will or intestate succession)” shall be "the date of death of decedent."

•Inventory and Appraisal: Probate Code, Section 8800, states in part, "Concurrent with the filing of the inventory and appraisal pursuant to this section, the personal representative shall also file a certification that the requirements of Section 480 of the Revenue and Taxation Code either:

(1)Are not applicable because the decedent owned no real property in California at the time of death

(2)Have been satisfied by the filing of a change in ownership statement with the county recorder or assessor of each county in California in which the decedent owned property at the time of death."

•Parent/Child and Grandparent/Grandchild Exclusions: A claim must be filed within three years after the date of death/transfer, but prior to the date of transfer to a third party; or within six months after the date of mailing of a Notice of Assessed Value Change, issued as a result of the transfer of property for which the claim is filed. An application may be obtained by contacting the county assessor.

•Cotenant to cotenant. An affidavit must be filed with the county assessor. An affidavit may be obtained by contacting the county assessor. This statement will remain confidential as required by Revenue and Taxation Code Section 481, which states in part: "These statements are not public documents and are not open to inspection, except as provided by Section 408."

THIS DOCUMENT IS NOT SUBJECT TO PUBLIC INSPECTION