Navigating Loss: FAQs

Can the property be reassessed upon the death of an owner?

Yes. 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.

Can the property by reassessed if the decedent held the property in a trust?

Yes. A change in ownership occurs upon the date of death of the owner of the real property or the owner of a manufactured home that is subject to local property taxation. Property owners that hold property in a trust are also referred to as the trustor, or present beneficiary of the trust. The change in ownership and, if applicable, the date of reassessment, is the date of death of the property owner, not the date of distribution to the heir, or successor beneficiary.

Do I still have to file a Change in Ownership Statement if the property was held in the decedent’s trust?

Yes. Whenever there is any change in ownership of real property or of a manufactured home that is subject to local property taxation, the transferee shall file a signed Change in Ownership Statement with the county assessor in the county where the real property or manufactured home is located. If the property is subject to probate proceedings, the Change in Ownership Statement shall be filed prior to or at the time the inventory and appraisal are filed with the court clerk.

What happens if a Change in Ownership Statement is not filed within the time frame prescribed by law?

Failure to file a Change in Ownership within the time prescribed by law may result in a penalty. Additionally, when the change in ownership is discovered, the assessor will determine if reassessment of the real property or of the manufactured home is required under State law. If required, an appraisal is made to determine the market value of the property as of the date of death of the property owner. The resulting market value of the property will be enrolled as of the date of death of the property owner, the assessed value will be corrected for each year thereafter pursuant to Proposition 13 and corrected tax bills will be issued. If the property has been sold to a third party, corrected bills will be issued unsecured to the estate, or in the name of the heir(s), or the trustee of the trust, whichever is appropriate.

How does the Assessor update the mailing address in a death of property owner situation:

The mailing address will remain the same until we are notified via a new deed, or upon receipt of documentation naming the decedent’s administrator, executor, or trustee, along with a completed Change of Mailing Address form (CAA-FC01). To avoid problems, update the mailing address as soon as possible.

Are transfers between parents/children and grandparents/grandchildren automatically exempt from reassessment?

No, to qualify for the exemption, the Claim for Reassessment Exclusion for Transfers Between Parent and Child or Grandparent and Grandchild must be submitted to our office within a specified timeframe.

How do I obtain a Claim for Reassessment Exclusion for Transfer Between Parent and Child or Grandparent and Grandchild form?

Assessor forms including the Claim for Reassessment Exclusion forms can be found by going to our Assessor Forms page.

How do I obtain a Change in Ownership Statement Death of Real Property Owner?

Assessor forms including the Change in Ownership Statement Death of Real Property Owner can be found by going to our Assessor Forms page.

Do I have to provide the full social security number of the deceased on the death certificate?

Yes, the death certificate must include the social security number of the deceased.

Assessor