Navigating Property Assessment After the Death of a Property Owner

The Alameda County Assessor’s Office understands that managing property matters following the loss of a loved one can be overwhelming. This page provides guidance on the steps and documents required to properly report a change in ownership due to death, as well as available exclusions and resources.

Death-Related Information

Notify the Assessor’s Office

Under California law, the death of a property owner is classified as a change in ownership. The representative of the deceased (executor, trustee, or administrator) is required to notify the Assessor’s Office and submit the necessary documents within 150 days of the date of death or the filing of the estate inventory and appraisal.

Required Documents

• Change in Ownership Statement — Death of Real Property Owner (BOE-502-D) — required for each property, including property held in trust
• Certified copy of the death certificate
• Complete copy of the will, trust (including all amendments and attachments), or Letters of Administration (as applicable)
• Domestic Partnership registration (if applicable)

Documents may be submitted by mail or in person at our main office:

Alameda County Assessor’s Office
1221 Oak Street, Room 145
Oakland, CA 94612

Property Tax Liability

Important: Property tax liability attaches to the property owner as of 12:01 a.m. on January 1 each year (the lien date). Any outstanding property tax bills should be brought to the attention of the estate executor or administrator to avoid penalties.

Change in Ownership and Reassessment

When a property owner passes away, the transfer of property may trigger a reassessment of the property’s value. However, certain transfers may qualify for an exclusion from reassessment, which allows the property to retain its current assessed value (Proposition 13 base year value).

Parent-Child and Grandparent-Grandchild Transfers (Proposition 19)

Under Proposition 19 (effective February 16, 2021), transfers of a primary residence between parents and children (or grandparents and grandchildren) may be excluded from reassessment, subject to certain conditions:

• The property must be the transferor’s (deceased’s) principal residence
• The transferee (heir) must use the property as their principal residence
• The exclusion is limited to the property’s current taxable value plus $1,000,000 (adjusted for inflation)
• A claim must be filed within the required timeframe

Required Exclusion Forms:

• BOE-19-P — Claim for Parent-Child Reassessment Exclusion (for transfers after Feb 16, 2021)
• BOE-19-G — Claim for Grandparent-Grandchild Reassessment Exclusion (for transfers after Feb 16, 2021)

For more details, visit our Proposition 19 page or review the Exclusions from Reassessment page.

Spousal Transfers

Transfers between spouses, including transfers upon death, are generally excluded from reassessment under all circumstances. No claim filing is required for interspousal transfers, but the Assessor’s Office must still be notified of the change in ownership.

Cotenant Residency Exclusion

In certain cases, a remaining cotenant (co-owner) who has continuously resided in the property may qualify for an exclusion from reassessment on the share transferred at death. File BOE-58-H (Cotenant Residency Exclusion Affidavit).

Death Transfer Forms

Affidavit of Death: A legal document typically prepared by a title company or attorney and filed with the County Clerk/Recorder. This document helps transfer title to the surviving owner or beneficiary.

Note: Recording this document with the Clerk/Recorder does not constitute official notification to the Assessor’s Office.

Revocable Transfer on Death Deed: A non-probate option for property conveyance that allows property to transfer automatically upon the owner’s death without going through probate (effective January 1, 2016).

Business Personal Property, Boats, and Aircraft

If the deceased owned business personal property, boats, or aircraft in Alameda County, the estate representative should also contact the following:

• Business Personal Property: (510) 272-3836 or AssessorBPP@acgov.org
• Boats & Aircraft: (510) 272-3838 or AssessorBoatAircraft@acgov.org

Exemption Claims After Transfer

After a property is transferred, the new owner may be eligible for exemptions. Claims should be filed promptly:

• BOE-266 — Homeowners’ Exemption (if the new owner will occupy the property as their principal residence)
• BOE-261-G — Disabled Veterans’ Exemption (if the new owner is a qualifying veteran)

Additional Resources

• Assessor Forms — Find all required change in ownership and exemption claim forms
• Exclusions from Reassessment — Learn about parent-child, grandparent-grandchild, and other exclusions
• Property Tax Exemptions — Including the Homeowners’ Exemption and Disabled Veterans’ Exemption
• Homeowners — General information about property assessment for homeowners

Contact Us

For questions about death-related property assessment matters, please contact:

• Phone: (510) 272-3787
• Email: AssessorWebResponse@acgov.org
• Main Office: 1221 Oak Street, Room 145, Oakland, CA 94612
• Public Lobby Hours: 9:00 AM to 4:30 PM, Monday through Friday (except holidays)