Placer: BOE-502-D
Placer County: BOE-502-D
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- BOE-502-D
Placer: BOE-502-D REV.12 (2-21) for 2021
Change In Ownership Statement Death Of Real Property Owner
Placer County
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Failure to file a Change in Ownership Statement within the time prescribed by law may result in a penalty of either $100 or 10% of the taxes applicable to the new base year value of the real property or manufactured home, whichever is greater, but not to exceed five thousand dollars ($5,000) if the property is eligible for thehomeowners’ exemption or twenty thousand dollars ($20,000) if the property is not eligible for the homeowners’ exemption if that failure to file was not willful. This penalty will be added to the assessment roll and shall be collected like any other delinquent property taxes and subjected to the same penalties for nonpayment.Section 480 of the Revenue and Taxation Code states, in part:
- Whenever there occurs any change in ownership of real property or of a manufactured home that is subject to local property taxation and is assessedby the county assessor, the transferee shall file a signed change in ownership statement in the county where the real property or manufactured home islocated, as provided for in subdivision (c). In the case of a change in ownership where the transferee is not locally assessed, no change in ownershipstatement is required.
- The personal representative shall file a change in ownership statement with the county recorder or assessor in each county in which the decedentowned real property at the time of death that is subject to probate proceedings. The statement shall be filed prior to or at the time the inventory and appraisal is filed with the court clerk. In all other cases in which an interest in real property is transferred by reason of death, including a transfer throughthe medium of a trust, the change in ownership statement or statements shall be filed by the trustee (if the property was held in trust) or the transfereewith the county recorder or assessor in each county in which the decedent owned an interest in real property within 150 days after the date of death.
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Other Available Forms
For placer County
- BOE-19-B: CLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PRIMARY RESIDENCE FOR PERSONS AT LEAST AGE 55 YEARS
- BOE-19-C: CERTIFICATION OF VALUE BY ASSESSOR FOR BASE YEAR VALUE TRANSFER
- BOE-19-D: CLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PRIMARY RESIDENCE FOR SEVERELY DISABLED PERSONS
- BOE-19-DC: CERTIFICATE OF DISABILITY
- BOE-19-G: CLAIM FOR REASSESSMENT EXCLUSION FORTRANSFER BETWEEN GRANDPARENT AND GRANDCHILD OCCURRING ON OR AFTER FEBRUARY 16, 2021
- BOE-19-P: CLAIM FOR REASSESSMENT EXCLUSION FORTRANSFER BETWEEN PARENT AND CHILD OCCURRING ON OR AFTER FEBRUARY 16, 2021
- BOE-19-V: CLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PRIMARY RESIDENCE FOR VICTIMS OF WILDFIRE OR OTHER NATURAL DISASTER
- BOE-58-AH: Claim For Reassessment Exclusion For Transfer Between Parent And Child
- BOE-58-G: Claim For Reassessment Exclusion For Transfer From Grandparent To Grandchild
- BOE-58-H: Affidavit Of Cotenant Residency
- BOE-60-AH: Claim Of Person(S) At Least 55 Years Of Age For Transfer Of Base Year Value To Replacement Dwelling (Intracounty And Intercounty, When Applicable)
- BOE-60-NR: Notice Of Rescission Of Claim To Transfer Base Year Value To Replacement Dwelling
- BOE-62: Disabled Persons Claim For Transfer Of Base Year Value To Replacement Dwelling (Intracounty And Intercounty, When Applicable)
- BOE-62-A: Certificate Of Disability
- BOE-62-LRDP: Claim For Reassessment Reversal For Local Registered Domestic Partners
- BOE-62-R: Reassessment Exclusion for Transfer of Corporation Stock from Parent to Child
- BOE-63: Disabled Persons Claim For Exclusion Of New Construction For Occupied Dwelling
- BOE-63-A: Claim For Disabled Accessibility Construction Exclusion From Assessment For ADA Compliance
- BOE-64: Claim For Seismic Safety Construction Exclusion From Assessment
- BOE-64-RWC: Initial Purchaser Claim For Rain Water Capture System New Construction Exclusion
- BOE-64-SES: Initial Purchaser Claim For Solar Energy System New Construction Exclusion
- BOE-65-CP: Claim For Transfer Of Base Year Value From Qualified Contaminated Property To Replacement Property
- BOE-65-P: Claim For Intracounty Transfer Of Base Year Value To Replacement Property For Property Damaged Or Destroyed In A Governor-Declared Disaster
- BOE-68: Claim For Base Year Value Transfer-Acquisition By Public Entity
- BOE-236: Exemption Of Leased Property Used Exclusively For Low-Income Housing
- BOE-236-A: Supplemental Affidavit For Boe-236 Housing — Lower-Income Households Eligibility Based On Family Household Income (Yearly Filing)
- BOE-237: Exemption Of Low-Income Tribal Housing
- BOE-237-A: Supplemental Affidavit For Boe-237 Housing — Lower-Income Households Eligibility Based On Family Household Income (Yearly Filing)
- BOE-260: Certificate And Affidavit For Exemption Of Work Of Art
- BOE-260-B: Claim For Exemption From Property Taxes Of Aircraft Of Historical Significance
- BOE-261: Claim For Veterans' Exemption
- BOE-261-D: Servicemembers Civil Relief Act Declaration
- BOE-261-G: Claim For Disabled Veterans' Property Tax Exemption
- BOE-261-GNT: Disabled Veterans' Exemption Change Of Eligibility Report
- BOE-262-AH: Church Exemption Property Used Solely For Religious Worship
- BOE-263: Lessors' Exemption Claim
- BOE-263-A: Qualified Lessors' Exemption Claim
- BOE-263-B: Lessees' Exemption Claim
- BOE-263-C: Church Lessors' Exemption Claim
- BOE-264-AH: College Exemption Claim
- BOE-265: Cemetery Exemption Claim
- BOE-265-NT: Cemetery Exemption Change In Eligibility Or Termination Notice
- BOE-266: Claim For Homeowners' Property Tax Exemption
- BOE-266-E: Ownership Statement Cooperative Housing Corporation
- BOE-267: Claim For Welfare Exemption (First Filing)
- BOE-267-A: Claim For Welfare Exemption (Annual Filing)
- BOE-267-F: Welfare Or Veterans' Organization Exemption Assessor's Finding On Qualification Of Property Use
- BOE-267-H: Welfare Exemption Supplemental Affidavit, Housing – Elderly Or Handicapped Families
- BOE-267-H-A: Elderly Or Handicapped Families Family Household Income Reporting Worksheet
- BOE-267-L: Welfare Exemption Supplemental Affidavit, Housing — Lower Income Households
- BOE-267-L1: Welfare Exemption Supplemental Affidavit, Low-Income Housing Property Of Limited Partnership
- BOE-267-L2: Welfare Exemption Supplemental Affidavit, Housing — Lower Income Households — Tenant Data
- BOE-267-L3: Welfare Exemption Supplemental Affidavit, Households Exceeding Low-Income Limits —"Over-Income" Tenant Data (140 percent Ami)
- BOE-267-L-A: Lower Income Households Family Household Income Reporting Worksheet
- BOE-267-O: Welfare Exemption Supplemental Affidavit, Organizations And Persons Using Claimant'S Real Property
- BOE-267-R: Welfare Exemption Supplemental Affidavit, Rehabilitation — Living Quarters
- BOE-267-S: Religious Exemption
- BOE-267-SNT: Religious Exemption Change in Eligibility or Termination Notice
- BOE-268-A: Public School Exemption
- BOE-268-B: Free Public Library Or Free Museum Claim
- BOE-269-AH: Claim For Veterans' Organization Exemption
- BOE-269-FIR: Veterans' Organization Exemption Assessor's Field Inspection Report
- BOE-270-AH: Exhibition Exemption Claim From Property Taxes
- BOE-305-AH: Assessment Appeal Application
- BOE-441-D: Request For Information
- BOE-502-A: Preliminary Change Of Ownership Report
- BOE-502-AH: Change Of Ownership Statement
- BOE-502-G: Change In Ownership Statement Oil And Gas Property
- BOE-502-P: Possessory Interests Annual Usage Report
- BOE-540-S: Mutual Or Private Water Company Property Statement
- BOE-560-A: Aggregate Production Report (Includes Sand, Gravel, Stone, Limestone, Clay And Similar Products)
- BOE-560-B: Mining Production Report (Includes Diatomite, Iron, Rare Earths, Gold, Talc, Tungsten, And Other Minerals)
- BOE-570-FO1: Supplementary Schedule To The Business Property Statement - Aircraft Cost Report
- BOE-570-FO2: Supplementary Schedule To The Business Property Statement - Aircraft Value Computation
- BOE-571-C: Power Plant Property Statement
- BOE-571-D: Supplemental Schedule for Reporting Monthly Acquisitions and Disposals of Property Reported Scheduled B of the Business Property Statement
- BOE-571-F: Agricultural Property Statement
- BOE-571-F2: Registered And Show Horses Other Than Racehorses
- BOE-571-J: Annual Racehorse Tax Return
- BOE-571-L: Business Property Statement, Long Form
- BOE-571-LA: Alternate Schedule A for Bank, Insurance Company, or Financial Corporation Fixtures
- BOE-571-P: Pipeline Property Statement
- BOE-571-R: Apartment House Property Statement
- BOE-571-RW: Right-Of-Way Property Statement
- BOE-571-S: Business Property Statement, Short Form
- BOE-576-D: Vessel Property Statement
- BOE-576-E: Affidavit For 4 Percent Assessment Of Certain Vessels
- BOE-577: Aircraft Property Statement
- BOE-577-A: Airport Operations Report
- BOE-901-V: Application For Deduction Of Vehicles' License Fees From Property Tax
Select "Form's Details" to view form's details for a given county
There are other 90 available forms for placer County
Placer: BOE-502-D - REV.12 (2-21) for 2021
Change In Ownership Statement Death Of Real Property Owner
BOE-502-D:
INSTRUCTIONS
INSTRUCTIONSFailure to file a Change in Ownership Statement within the time prescribed by law may result in a penalty of either $100 or 10% of the taxes applicable to the new base year value of the real property or manufactured home, whichever is greater, but not to exceed five thousand dollars ($5,000) if the property is eligible for thehomeowners’ exemption or twenty thousand dollars ($20,000) if the property is not eligible for the homeowners’ exemption if that failure to file was not willful. This penalty will be added to the assessment roll and shall be collected like any other delinquent property taxes and subjected to the same penalties for nonpayment.Section 480 of the Revenue and Taxation Code states, in part:
- Whenever there occurs any change in ownership of real property or of a manufactured home that is subject to local property taxation and is assessedby the county assessor, the transferee shall file a signed change in ownership statement in the county where the real property or manufactured home islocated, as provided for in subdivision (c). In the case of a change in ownership where the transferee is not locally assessed, no change in ownershipstatement is required.
- The personal representative shall file a change in ownership statement with the county recorder or assessor in each county in which the decedentowned real property at the time of death that is subject to probate proceedings. The statement shall be filed prior to or at the time the inventory and appraisal is filed with the court clerk. In all other cases in which an interest in real property is transferred by reason of death, including a transfer throughthe medium of a trust, the change in ownership statement or statements shall be filed by the trustee (if the property was held in trust) or the transfereewith the county recorder or assessor in each county in which the decedent owned an interest in real property within 150 days after the date of death.
The above requested information is required by law. Please reference the following:
- Passage of Decedent’s Property: Beneficial interest passes to the decedent's heirs effectively on the decedent's date of death. However, a documentmust be recorded to vest title in the heirs. An attorney should be consulted to discuss the specific facts of your situation.
- Change in Ownership: California Code of Regulations, Title 18, Rule 462.260(c), states in part that “[i]nheritance (by will or intestate succession)”shall be "the date of death of decedent."
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Inventory and Appraisal: Probate Code, Section 8800, states in part, "Concurrent with the filing of the inventory and appraisal pursuant to this section,the personal representative shall also file a certification that the requirements of Section 480 of the Revenue and Taxation Code either:
- Are not applicable because the decedent owned no real property in California at the time of death
- Have been satisfied by the filing of a change in ownership statement with the county recorder or assessor of each county in California in whichthe decedent owned property at the time of death."
- Parent/Child and Grandparent/Grandchild Exclusions: A claim must be filed within three years after the date of death/transfer, but prior to the dateof transfer to a third party; or within six months after the date of mailing of a Notice of Assessed Value Change, issued as a result of the transfer ofproperty for which the claim is filed. An application may be obtained by contacting the county assessor.
- Cotenant to cotenant. An affidavit must be filed with the county assessor. An affidavit may be obtained by contacting the countyassessor. This statement will remain confidential as required by Revenue and Taxation Code Section 481, which states in part:"These statements are not public documents and are not open to inspection, except as provided by Section 408."
