Death of Real Property Owner
How and What Should I Report?
- Upon the death of an owner of real property, the representative of the decedent must file a “Change in Ownership Statement Death of Real Property Owner” and a copy of the death certificate with the Assessor in the County where the property is located within 150 days of the date of death, or if the estate is probated; at the same time that the "inventory and appraisal" is filed (Revenue and Taxation Code section 480). Failure to file timely could result in an escape assessment and tax bill for each affected tax year from the date of death to the current tax year. Contact us with questions at (916) 875-0750 or assessor@saccounty.gov.
- Checklist of Necessary Documents
What is an Affidavit of Death or Affidavit of Death of a Joint Tenant?
- This is a legal document that may be required by title companies or attorneys in order to make the death a matter of public record. The notarized documents should be recorded by the County Clerk/Recorder, with a certified copy of the death certificate. Follow this link to the
Clerk/Recorder's Document Recording page, which contains information about affidavit of death forms.
- We strongly recommend that you seek legal advice and assistance from an attorney before filing documents that affect the ownership of your property. Forms can be obtained at the
Sacramento County Public Law Library at 609 9th Street, Sacramento, CA 95814. Contact us with questions at (916) 875-0750 or assessor@saccounty.gov.
Revocable Transfer on Death Deed
- Effective January 1, 2016, a Revocable Transfer on Death (TOD) deed may be used as a non-probate method of conveying certain residential real property. Restrictions apply. For more information see State Board of Equalization Letters to Assessors 2015/056 and 2016/006. Additional information and forms may be found at the
Sacramento County Public Law Library. A list of common questions is included with the form.
Parent/Child and Grandparent/Grandchild Exclusions
- In certain situations exclusions from reassessment are available. If the transfer is due to the death of an owner, and the property has been sold, exclusion for qualifying heirs or beneficiaries may still be applicable. Failure to respond to a
Notice of Potential Eligibility for Parent/Child and Grandparent/Grandchild Exclusion may result in a supplemental tax bill against the trust or estate of the decedent.
- A claim must be filed within three years after the date of death, but prior to the date of transfer to a third party; or within six months after the date of mailing of a Notice of Supplemental Assessment or Notice of Proposed Escape Assessment, issued as a result of the transfer of property for which the claim is filed.
- When the death occurs after 2/16/2021, the heir must occupy the primary residence of their parent/child within one year of the death and file an Exclusion Claim Application to qualify for the exclusion. In addition, the qualified heir must file a claim application for either the Homeowners’ Exemption or Disabled Veterans’ Exemption within one year of the death to obtain the full exclusion. If either of the exemptions are claimed after 1 year, only prospective relief is available.
In addition to filing the Parent-Child Exclusion Claim Application after 2.16.2021, an applicant may be required to provide additional documentation to support the claim. More exclusion applications and information may be found on the
Change in Ownership Reassessment Exclusions page or contact us with questions at (916) 875-0750, or assessor@saccounty.gov.
Effective January 1, 2009, Sacramento County will charge a $175 processing fee for claims filed untimely. The fee will apply if a claim is filed more than 60 days after the date of the second notice of potential eligibility for exclusion from change in ownership.
