Navigating Loss: Death of a Property Owner

The loss of a loved one is never easy, and navigating property matters during this time can feel overwhelming. The Sacramento County Assessor’s Office is here to support you. We have developed this webpage to provide you with guidance and important resources to help you through the process of managing post-death responsibilities.

Notify the Assessor

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.

Upon the death of an owner of real property, the representative of the decedent must submit to the Office of 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 the "inventory and appraisal" is filed), all of the following documents:

a completed “Change in Ownership Statement Death of Real Property Owner” for each property (this is required even if the decedent held the property in a trust)
a certified copy of the death certificate (copies can be obtained from the Sacramento County Clerk/Recorder) and
copy of will, if applicable
copy of entire trust, including all amendments and attachments, if applicable
copy of Letters of Administration, if no will or trust
copy of Registered State of California Declaration of Domestic Partnership, if applicable

Upon the death of an owner of business personal property, vessels, or aircraft, the representative of the decedent or new owner should contact our office to determine the exact paperwork necessary.

Marine and Aircraft (916) 875-0740 or ASR-Marine@saccounty.gov

Business Personal Property (916) 875-0730 or PPdutyAPR@saccounty.gov

Liability for personal property taxes attaches to its owner as of 12:01 a.m. on January 1 each year (the lien date). The bill for the coming tax year is then issued to the owner of record at that time, and that individual, or their estate (if they are now deceased), is liable for the taxes. If the owner of record on the lien date is now deceased, contact the person or entity that is administering your relative's estate and bring all outstanding bills to their attention.

Submit your documents asap by mail or in person to 3636 American River Dr., Ste. 200, Sacramento, CA 95864-5952. Contact our Loss Guidance Team with questions at (916) 875-0750 or assessor@saccounty.gov.

Death Transfer Forms

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 document should be recorded by the County Clerk/Recorder, with a certified copy of the death certificate. The County Clerk/Recorder’s Document Recording page contains information about affidavit of death forms. Please note: Filing the Affidavit of Death does not count as notifying the Assessor.

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.

Please note: In preparing legal documents, we recommend that you seek legal advice 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.

Additional Information

Exclusion Claim Forms Available

State Board of Equalization Information Sheet:

BOE Publication 800-9: DEATH OF A REAL PROPERTY OWNER—REPORTING REQUIREMENTS

Assessor