Overview
Losing a loved one or business partner can be overwhelming. We know settling their affairs can be confusing and hard to navigate. While we can't give legal advice or tell you exactly what to do, we can offer helpful information and answers to some common questions. The information below is for general guidance only. For legal advice, please contact an attorney.
Notifying the Assessor
The death of a real property owner is considered a change in ownership in California. Their property is reassessed based on their date of passing, unless an exclusion applies.
State Law requires notification be given to the Assessor within 150 days of the date of death. If the estate goes through probate, notification is due when the inventory and appraisal is filed.
To notify the assessor, complete a Change in Ownership Statement Death of Real Property Owner (BOE-502-D) form. To submit a completed form:
- Include it with document(s) being recorded;
- Deliver it in person to the Marin Civic Center, Room 208;
- Mail it to Marin County Assessor, PO Box C, San Rafael, CA 94913.
Inheritance
Inheritances from parents or grandparents may qualify for a full or partial exclusion from reassessment. These exclusions are not automatic. Eligible applicants must submit the correct application form and all required documents. To learn more, visit our Proposition 19 information page.
Other types of inheritance, such as from friends, siblings, or other relatives, do not qualify for exclusion. These properties will be reassessed based on the date of death.
Trusts
Property held in a trust follows the same rules as any other property when a beneficiary passes away. Holding property in a trust does not prevent reassessment.
Changes in ownership of trust properties are considered to happen whenever there is a change in beneficiary (even if the beneficiary is not a trustee). When a trust beneficiary dies, their property interest is reassessed based on their date of death, just as it would be if they owned the property in another way.
Death of a spouse
In most cases, when a spouse or registered domestic partner (registered with the California Secretary of State) passes away, the transfer of property to the surviving partner is considered an interspousal transfer. These transfers are usually not reassessed.
However, if the deceased person’s share of the property goes to someone else, the transfer is treated like any other and may be reassessed.