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.
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.