Navigating Loss: Death of a Property Owner

The loss of a loved one is never easy, and handling property matters during this time can feel overwhelming. The Santa Cruz County Assessor’s Office is here to support you.  This page provides guidance and important resources to help you understand the steps required after the death of a property owner.

Notify the Assessor

A decedent’s personal representative – such as a trustee, executor, or administrator - is required to notify the Assessor’s Office of the death of an owner within 150 days of the date of death, or at the time the inventory and appraisal is filed if the estate is being probated.

To report the death, you must submit a Change in Ownership Statement Death of Real Property Owner form BOE-502-D to the Assessor’s Office in every county where the decedent owned real property, including property held in a trust.  A separate form is required for each parcel owned, unless the parcels are contiguous parcels and in identical ownership, in which case they may be reported on a single form.  

Under state law, death is considered a change in ownership, and the affected real property or manufactured home can be reassessed as of the date of death – NOT the date the property is distributed from a trust.   This is an important consideration for primary residences where a child/grandchild wants to retain the parent’s base year value. 

Under Proposition 19, an eligible heir must move into the property and occupy it as their primary residence within one year of the date of death. For more information see Proposition 19.

Checklist of forms and documents to submit to the Assessor’s Office:

If Decedent had a will:

  • Change in Ownership Statement Death of Real Property Owner Form BOE-502-D
  • Death Certificate
  • Copy of signed will

If Decedent did not have a will:

  • Change in Ownership Statement Death of Real Property Owner Form BOE-502-D
  • Death Certificate
  • List of heirs showing relationship to the decedent

If Decedent's property was in a trust:

  • Change in Ownership Statement Death of Real Property Owner Form BOE-502-D
  • Death Certificate
  • Entire trust including all amendments and attachments

Additional forms, if applicable:

  • Parent-Child Exclusion Claim Form
    • BOE 19-P (if death was 2/16/2021 or later)
    • AND Claim for Homeowners’ Property Tax Exemption BOE-266

    OR

  • Grandparent-Grandchild  Exclusion Claim Form
    • BOE 19-G (if death was 2/16/2021 or later) 
    • AND Claim for Homeowners’ Property Tax Exemption BOE-266

    OR

    • Prop58-G (if death was prior to 2/16/2021)
  • Copy of State of California Certificate of Registration of Domestic Partnership
  • Affidavit of Cotenant Residency BOE-58-H
  • Copy of State of California Certificate of Registration of Domestic Partnership
  • Claim for Homeowners’ Property Tax Exemption BOE-266 if filing a BOE 19-P or BOE 19-G. (Do not submit until the property is occupied as a principal residence by the beneficiary/heir.)

Additional information

  • Probate Code § 7263. Recording of order affecting title to real property
    If an order is made…making a distribution of real property, or determining any other matter affecting title to real property in the estate, the personal representative shall record a certified copy of the order in the office of the county recorder in each county in which any portion of the real property is located.
  • Beneficial interest passes to the decedent's heirs effectively on the decedent's date of death. However, a document must be recorded to vest title in the heirs. An attorney should be consulted to discuss the specific facts of your situation. Recording an Affidavit of Death of Trustee or Affidavit of Death of Joint Tenant with the county recorder, may be appropriate for some properties.
  • If the decedent held an interest in a legal party that owns property in California, a Statement of Change in Control and Ownership of Legal Entities may be required to be filed with the Board of Equalization’s Legal Entity Ownership Program. Legal entities are subject to penalties if they fail to file a change in ownership statement with the Board within 90 days following a change in control or a change in ownership where the entity or any subsidiary entity owned or held California real property at the time of the change. For more information, visit the Board of Equalization’s website: Legal Entity Ownership Program (LEOP)
  • For more information, please see BOE Publication 800-9: Death of a Real Property Owner - Reporting Requirements​