Death of Real Property Owner
How and What Should I Report?
To report the death of a property owner who owns property in Sacramento County, the personal representative should file a “Change in Ownership Statement Death of Real Property Owner”, and send it to the Sacramento County Assessor, Property Transfer Section, at 3636 American River Drive, Suite 200, Sacramento, CA 95864, with a copy of the death certificate. The law requires that the Assessor be notified of a change in ownership as the result of a death of the owner of real property 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. Failure to notify the Assessor may result in the assessment of failure-to-file penalties. (ref. Revenue and Taxation Code section 480)
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 at the County Clerk-Recorder at 600 8th Street, Sacramento, CA 95814, 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. For questions on reporting the death of a property owner contact the Assessor’s office at (916) 875-0750.
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 PR 58 Exclusion will 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.
- 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.
An application may be obtained by calling 916-875-0750. An applicant may be required to provide additional documentation to support the claim. More information may be found on the Change in Ownership Reassessment Exclusions page or call (916) 875-0750 (8am-4pm), or fax (916) 875-0705.