Form BOE-502-D: Filing Steps, Deadlines, and Penalties

To fill out Form BOE-502-D, the Change in Ownership Statement for Death of Real Property Owner, you enter the Assessor’s Parcel Number and the decedent’s legal name and date of death at the top, identify each person receiving an interest in the property and their relationship to the decedent, indicate how the property was held and how it passes, sign under penalty of perjury, and file the original with the county assessor in each California county where the decedent owned real property. Revenue and Taxation Code Section 480(b) requires the filing for every death-related transfer of real property, and the deadline is 150 days from the date of death for most transfers.1California Legislative Information. Revenue and Taxation Code 480 – Change in Ownership Reporting

Who Signs the Form

Who fills out and signs the BOE-502-D depends on how the property was held at death.

  • If the estate is going through probate, the personal representative files the form. The deadline is tied to the probate calendar: file before or at the same time the inventory and appraisal are submitted to the court clerk.1California Legislative Information. Revenue and Taxation Code 480 – Change in Ownership Reporting
  • If the property was in a trust, the trustee files.
  • For joint tenancies, life estates, community property, and other transfers outside probate, the transferee (the person receiving the property) files.

For trust and non-probate transfers, the deadline is 150 days after the date of death.2California State Board of Equalization. Death of a Real Property Owner Reporting Requirements

What to Gather Before You Start

Have the following on hand before you open the PDF:

  • The Assessor’s Parcel Number (APN) for each parcel. It appears on prior property tax bills, on the deed, or on the county assessor’s parcel lookup site.
  • The decedent’s full legal name and date of death, exactly as written on the death certificate.
  • The street address of each parcel. If the decedent owned property in more than one county, a separate BOE-502-D goes to each county.
  • How the property was held: revocable or irrevocable trust, joint tenancy, community property, or subject to probate.
  • How the property passes: under a will, under trust provisions, by intestate succession, or by right of survivorship.
  • The name, relationship to the decedent, and ownership percentage for every person taking an interest.

The form is a free PDF download from any California county assessor’s website or from the Board of Equalization. There is no filing fee for the BOE-502-D, though the county recorder may charge a recording fee if you file it there instead of with the assessor.

Filling In the Form, Section by Section

The BOE-502-D is a single page with an instruction sheet. Work through it top to bottom.

Property and Decedent Information

At the top, enter the APN. If the decedent owned more than one parcel in the same county, attach a separate sheet listing the additional APNs. Below that, enter the decedent’s full legal name and date of death.3California State Board of Equalization. BOE-502-D Change in Ownership Statement Death of Real Property Owner

Transferees and Relationships

The middle section is where the assessor learns who is inheriting and in what proportion. Check every box that applies to identify the relationship of each person receiving an interest:

  • Spouse or registered domestic partner.
  • Child or parent of the decedent.
  • Grandchild of the decedent.
  • Any other transferee, meaning anyone outside those categories.

Enter the ownership percentage each beneficiary receives. Also indicate whether the property has been sold or will be sold before distribution. These entries are what the assessor uses to decide whether the transfer triggers reassessment of the property’s taxable value.3California State Board of Equalization. BOE-502-D Change in Ownership Statement Death of Real Property Owner

Manner of Disposition

Indicate how the property passes: by the terms of a will, under trust provisions, by intestate succession, or by right of survivorship. Match this to how the property was actually held; inconsistencies here are a common reason the assessor comes back with follow-up questions.

Signature

The person responsible for filing — personal representative, trustee, or transferee — signs and dates the form under penalty of perjury. Review every field before signing. An incomplete or inconsistent form slows the assessor’s review and delays resolution of the property’s tax status.

Where to Send It

Mail or deliver the signed original to the county assessor (or county recorder) in the county where the property sits. File a separate BOE-502-D with each county if the decedent owned real property in more than one. Some counties accept the form only by mail, some allow in-person drop-off, and a growing number accept electronic submission through their online portals. Check the specific county assessor’s website for current options.1California Legislative Information. Revenue and Taxation Code 480 – Change in Ownership Reporting

Penalties for Missing the Deadline

The penalty for failing to file on time is the greater of $100 or 10 percent of the taxes on the property’s new base year value. The cap depends on whether the property qualifies for the homeowners’ exemption:

  • Homeowners’ exemption eligible: penalty capped at $5,000.
  • Not eligible for homeowners’ exemption: penalty capped at $20,000.

These caps apply when the failure to file was not willful. The penalty clock starts when the filing deadline passes, and the county assessor typically assesses the penalty after sending a request to file that goes unanswered.3California State Board of Equalization. BOE-502-D Change in Ownership Statement Death of Real Property Owner2California State Board of Equalization. Death of a Real Property Owner Reporting Requirements

The BOE-502-D Does Not Claim a Reassessment Exclusion

One point worth stating plainly, because it catches many filers off guard: completing the BOE-502-D only reports the change in ownership. It does not, by itself, claim the parent-child or grandparent-grandchild exclusion from reassessment under Proposition 19. If the transfer qualifies, you file a separate claim:

  • Form BOE-19-P for a parent-to-child transfer.
  • Form BOE-19-G for a grandparent-to-grandchild transfer, available only if the grandchild’s parent who would have qualified as the decedent’s child is deceased.

The exclusion claim must be filed within three years of the transfer and before the property is sold to a third party. To lock in the exclusion as of the transfer date, the transferee also has to file for the homeowners’ exemption or disabled veterans’ exemption on the property within one year of the transfer. Filing the exemption late means the exclusion applies only from the year you actually file it.4California State Board of Equalization. Proposition 19 Fact Sheet

What Happens After You File

The assessor reviews the form and decides whether the transfer triggers reassessment. Not every death-related transfer does:

  • Transfers between spouses or registered domestic partners are generally excluded from reassessment.
  • Qualifying parent-child or grandparent-grandchild transfers are excluded up to the Proposition 19 value cap, provided the separate exclusion claim is filed.
  • Other transfers cause the property to be reassessed to current market value as of the date of death.

If reassessment applies, the county updates the tax rolls and the new owner receives a supplemental tax bill reflecting the difference between the old and new assessed values. If you disagree with the new value, you can file an Assessment Appeal Application with the county’s Assessment Appeals Board, typically within 60 days of the assessor’s notice.