Navigating Loss: Death of a Real Property Owner

Losing a loved one can be a life-altering and emotionally challenging experience. Handling post-death matters should be made as simple as possible. You are not alone during this tough period, and that's why the Office of the Assessor/Recorder/County Clerk has prepared this webpage. It may not have all the information you need to settle everything related to your loved one's life, but it does provide guidance on essential steps to take if they owned property in San Diego County.

Navigating Loss Checklist

o Schedule an appointment with a Navigating Loss Ambassador

Assessor: Here is a list of documents you might need:

o A copy of the deed (bring it with you or get it at our office)

o Change in Ownership Statement - Death of Real Property Owner Form (BOE-502-D)

o Preliminary Change of Ownership Report (PCOR)

o Transfer between family members:

o Parent/Child Exclusion (if it applies)

o Grandparent/Grandchild Exclusion (if it applies)

o Copies of probate documents, wills, or trust documents and all amendments (if applicable)

Recorder:

o Obtain Death Certificate

(Please consult legal counsel to determine which affidavit document is applicable to your estate)

The Assessor's Office needs to be informed about the property owner's death within 150 days of the date of death.

To do this, you must complete and submit the Change in Ownership Statement Death of Real Property Owner Form (BOE-502-D) to the Assessor's Office.

Please note, you are required to submit the Change in Ownership Statement Death of Real Property Owner Form (BOE-502-D), even if the deceased person owned the property through a trust.

Attention: Failure to file the Change in Ownership Statement within the legally specified timeframe may result in a penalty and could affect your potential tax savings.

In person:

You can file the Change in Ownership Statement - Death of Real Property Owner (BOE-502-D) at any of our available office locations linked below.

Find a Location

By mail:

Send completed form to:

San Diego County Assessor
P.O. Box 121750
San Diego, CA 92112-1750

Can our Navigating Loss ambassadors help you?

Our Navigating Loss ambassadors are here to help you in your time of need. To request an appointment or have additional questions, please email arccnavigatinglosshelp@sdcounty.ca.gov. We are here to assist you as you navigate your loss.

As you navigate this process, you may be required to record an Affidavit of Death with the County Recorder. There are different forms to select from in the Forms tab.

Please note that our office is forbidden from giving legal advice and cannot assist you in preparing legal documents. You may want to seek legal advice prior to submitting a document for recording.

In Person:

You can record documents at any of our available offices linked below. Appointments are not necessary.

Find a Location

By Mail:

Send the original document with check or money order to one of the following addresses:

For Overnight/Express Mail:

San Diego Recorder/County Clerk
590 3rd Avenue, Suite 204
Chula Vista, CA 91910

For Standard US Mail:

San Diego Recorder/County Clerk
P.O. Box 121750
San Diego, CA 92112-1750

Fees:

All applicable fees must be paid at the time of recording. For a complete list of fees, view our Fee Schedule.

Pay by cash or card (in person only), or by check. There is a $2.50 surcharge for card payments.

Check or money order payable to: San Diego Recorder/County Clerk.

Fee Schedule

Can our Navigating Loss ambassadors help you?

Property Tax Savings:

Property tax savings may be available for children/grandchildren inheriting property.

The Parent-Child and Grandparent-Grandchild Transfer Exclusion (Prop. 19) allows for the transfer of property along with its Prop. 13 base year value to a person’s children or grandchildren, if the following conditions are met:

The property must be the principal residence of the parent(s) or grandparent(s).
The property must become the principal residence of at least one child(ren) or grandchild(ren) within 1 year of the transferor’s death.
Applicants must file a Homeowners’ Exemption claim within 1 year of the transfer, for this benefit to apply.
A Parent-Child Transfer Exclusion or Grandparent-Grandchild Transfer Exclusion claim form must be filed within 3 years of the transfer or before the property is transferred to a third party, whichever is earlier, for the full benefit to apply.

Can our Navigating Loss ambassadors help you?

Death Certificates:

You may need certified copies of the death certificate of the person who died. You can request these from the County Recorder in person, by mail, or online.

Death Certificates

Can our Navigating Loss ambassadors help you?

Vital Record Applications:

Courtesy Recording Forms:

Title:

Change in Ownership Statement - Death of Real Property Owner

Tax Savings for Homeowners:

Tax Savings for Disabled Veterans:

Tax savings for family transfers

Property Tax Relief for Seniors:

Senior Reappraisal Exclusion Form (occurring on/after April 1, 2021)

Address Change Request:

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.

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.

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.

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.

Jordan Z. Marks

ASSESSOR | RECORDER | COUNTY CLERK

County of San Diego

Navigating Loss: Death of a Real Property Owner

Navigating Loss Checklist

Assessor: Here is a list of documents you might need:

Recorder:

In person:

By mail:

Can our Navigating Loss ambassadors help you?

In Person:

By Mail:

Fees:

Can our Navigating Loss ambassadors help you?

Property Tax Savings:

Can our Navigating Loss ambassadors help you?

Death Certificates:

Can our Navigating Loss ambassadors help you?

Vital Record Applications:

Courtesy Recording Forms:

Title:

Tax Savings for Homeowners:

Tax Savings for Disabled Veterans:

Tax savings for family transfers

Property Tax Relief for Seniors:

Address Change Request:

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