{"id":132,"date":"2020-05-21T00:27:46","date_gmt":"2020-05-21T00:27:46","guid":{"rendered":"https:\/\/www.acassessor.org\/?page_id=132"},"modified":"2026-04-14T18:13:41","modified_gmt":"2026-04-14T18:13:41","slug":"change-in-ownership-reappraisal","status":"publish","type":"page","link":"https:\/\/www.acassessor.org\/es\/homeowners\/change-in-ownership-reappraisal\/","title":{"rendered":"Change in Ownership Reappraisal"},"content":{"rendered":"[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.6&#8243; min_height=&#8221;1182px&#8221; custom_margin=&#8221;0px|||||&#8221; custom_padding=&#8221;0px||41px||false|false&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;][et_pb_row column_structure=&#8221;1_4,3_4&#8243; _builder_version=&#8221;4.27.6&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; min_height=&#8221;432px&#8221; custom_margin=&#8221;0px|auto|0px|auto|false|false&#8221; custom_padding=&#8221;0px||||false|false&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_sidebar _builder_version=&#8221;4.16&#8243; body_font=&#8221;||||on||||&#8221; body_text_color=&#8221;#0a4a8a&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_sidebar][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text _builder_version=&#8221;4.27.6&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; custom_margin=&#8221;0px||||false|false&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]\n<h1 style=\"color: #1a5276 !important; font-size: 2em; font-weight: normal !important; border-bottom: 3px solid #2980b9; padding-bottom: 10px; margin-bottom: 20px;\">Change in Ownership Reappraisal<\/h1>\n[\/et_pb_text][et_pb_text _builder_version=&#8221;4.16&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; min_height=&#8221;232px&#8221; custom_margin=&#8221;-7px|||||&#8221; custom_padding=&#8221;0px||161px|||&#8221; global_colors_info=&#8221;{}&#8221;]\n<h3><span style=\"color: #0a4a8a;\"><strong>Change in Ownership Reappraisal<\/strong><\/span><\/h3>\n<p><span style=\"color: #0a4a8a;\">The Assessor receives copies of deeds and other recorded documents from the Clerk- Recorder\u2019s Office on a continuous basis. These documents are reviewed carefully to determine if a reappraisal is required under State law. If it is required, an appraisal is made to determine the fair market value of the property as of the date of transfer.<\/span><\/p>\n<h3><span style=\"color: #0a4a8a;\"><strong>Examples of change in ownership which may require reappraisal:<\/strong><\/span><\/h3>\n<ul>\n<li><span style=\"color: #0a4a8a;\">The sale\/purchase of property<\/span><\/li>\n<li><span style=\"color: #0a4a8a;\">The transfer of property due to the death of the property owner, gift or inheritance<\/span><\/li>\n<li><span style=\"color: #0a4a8a;\">The transfer of the beneficial use of the property equivalent to the value of the fee interest, such as a new lease for a 35 year term or longer<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #0a4a8a;\">Only that portion of the property that changes ownership, however, is subject to reappraisal. For example, if 25% of the property is transferred, the Assessor will reassess only 25% of the property at its current fair market value as of the date of the transfer, and the remaining 75% will retain its previously established Proposition 13 base year value.<\/span><\/p>\n<p><span style=\"color: #0a4a8a;\">The State Board of Equalization provides additional information about Change in Ownership reappraisals and Frequently Asked Questions. Visit the <strong><span style=\"text-decoration: underline;\"><span style=\"color: #3366ff; text-decoration: underline;\"><a href=\"https:\/\/www.boe.ca.gov\/proptaxes\/faqs\/changeinownership.htm\" onclick=\"NewWindowStnd(this.href,         'doc','center');return false\" onfocus=\"this.blur()\" style=\"color: #3366ff; text-decoration: underline;\"><span style=\"color: #0a4a8a; text-decoration: underline;\">State Board of Equalization Change in Ownership FAQ page<\/span><\/a> <\/span><\/span><\/strong>for more information.<\/span><\/p>\n<h3><span style=\"color: #0a4a8a;\"><strong>Exclusions to Change in Ownership Reassessment<\/strong><\/span><\/h3>\n<p><span style=\"color: #0a4a8a;\">While a transfer of real property may constitute a change in ownership, the legislature has created a number of exclusions so that some types of transfers are excluded, by law, from the definition of change in ownership. Visit the <span style=\"text-decoration: underline; color: #0a4a8a;\"><strong><a href=\"https:\/\/www.acassessor.org\/homeowners\/decrease-your-assessment\/exclusions\/\" style=\"color: #0a4a8a; text-decoration: underline;\">Change in Ownership Exclusion page<\/a><\/strong><\/span> for more information.<\/span><\/p>\n<h3><span style=\"color: #0a4a8a;\"><strong>Preliminary Change of Ownership Report (PCOR)- Form BOE 502-A<\/strong><\/span><\/h3>\n<p><span style=\"color: #0a4a8a;\">State law requires the property owner of real property to file a\u00a0<strong>Preliminary Change of Ownership Report<\/strong>\u00a0with the County Clerk- Recorder\u2019s office when recording certain documents. The\u00a0<strong>PCOR<\/strong> is forwarded to the Assessor\u2019s Office with the recorded instrument. It is important to answer all questions on the PCOR completely. This information assists the Assessor in determining whether there is a change in ownership; and if so, the fair market value of the property. View or print the <span style=\"text-decoration: underline;\"><strong><span style=\"color: #3366ff;\"><a href=\"https:\/\/www.capropeforms.org\/counties\/alameda\/form\/BOE-502-A\/\" style=\"color: #3366ff; text-decoration: underline;\"><span style=\"color: #0a4a8a; text-decoration: underline;\">Preliminary Change of Ownership Report (PCOR) \u2013 Form BOE-502-A<\/span><\/a><\/span><\/strong><\/span> or go visit our <span style=\"color: #00ccff;\"><span style=\"text-decoration: underline; color: #0a4a8a;\"><strong><a href=\"https:\/\/www.acassessor.org\/assessor-forms\/\" style=\"color: #0a4a8a; text-decoration: underline;\">Forms page<\/a><\/strong><\/span>\u00a0<\/span>to view the PCOR form. The PCOR is not open to public inspection. For further information, call (510) 272-3787.<\/span><\/p>\n<h3><span style=\"color: #0a4a8a;\"><strong>Change In Ownership Statement (COS) \u2013 Form BOE 502-AH<\/strong><\/span><\/h3>\n<p><span style=\"color: #0a4a8a;\">If a Preliminary Change of Ownership Report is not filed with the Clerk-Recorder, or if it is incomplete, the Assessor will mail a\u00a0<strong>Change in Ownership Statement<\/strong>\u00a0to the address specified on the recorded document.<\/span><\/p>\n<p><span style=\"color: #0a4a8a;\">Section 480 of the Revenue and Taxation Code requires a transferee receiving an interest in real property, whether recorded or not, including manufactured homes subject to local assessment, to file a Change in Ownership Statement. Failure to do so within 90 days from the date of a written request by the assessor will result in a penalty assessment. (An exception to the 90 day filing requirement applies when the property owner has died. See paragraph below). View or print the <\/span><span style=\"color: #3366ff;\"><a href=\"https:\/\/www.capropeforms.org\/counties\/alameda\/form\/BOE-502-AH\/\" style=\"color: #3366ff;\"><span style=\"text-decoration: underline;\"><strong><span style=\"color: #0a4a8a; text-decoration: underline;\">Change in Ownership Statement<\/span><\/strong><\/span><\/a><\/span><span>\u00a0<\/span><span style=\"color: #0a4a8a;\">or go to<\/span><span>\u00a0<\/span><span style=\"text-decoration: underline;\"><strong><span style=\"color: #3366ff;\"><a href=\"https:\/\/www.acassessor.org\/assessor-forms\/\" style=\"color: #3366ff; text-decoration: underline;\"><span style=\"color: #0a4a8a; text-decoration: underline;\">Forms<\/span><\/a><\/span><\/strong><\/span><span>\u00a0<\/span><span style=\"color: #0a4a8a;\">to view and\/or print a COS form. The COS is not open to public inspection. For further information, call (510) 272-3787.<\/span><\/p>\n<h3><span style=\"color: #0a4a8a;\"><strong>Death of Real Property Owner \u2013 Form BOE 502-D<\/strong><\/span><\/h3>\n<p><span style=\"color: #0a4a8a;\">If you are authorized to act on behalf of an estate, you should file a\u00a0<strong>Change in Ownership Statement Death of Real Property Owner<\/strong> with a copy of the death certificate with the Assessor\u2019s Office within 150 days of the date of death. If the estate is probated, the statement should be completed and returned to the Assessor when the inventory and appraisal is filed with the court. View the <\/span><span style=\"color: #3366ff;\"><a href=\"https:\/\/www.capropeforms.org\/counties\/alameda\/form\/BOE-502-D\/\" style=\"color: #3366ff;\"><span style=\"text-decoration: underline;\"><strong><span style=\"color: #0a4a8a; text-decoration: underline;\">Change in Ownership Statement Death of Real Property Owner<\/span><\/strong><\/span><\/a>\u00a0<\/span><span style=\"color: #0a4a8a;\">or visit the <\/span><span style=\"color: #0a4a8a;\"><a href=\"https:\/\/www.acassessor.org\/assessor-forms\/\" style=\"color: #0a4a8a;\"><span style=\"text-decoration: underline;\"><strong>Forms page<\/strong><\/span><\/a><\/span><span>\u00a0<\/span><span style=\"color: #0a4a8a;\">to view the form. For further information, call (510) 272-3800.<\/span><\/p>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]\n","protected":false},"excerpt":{"rendered":"<p>Change in Ownership ReappraisalChange in Ownership Reappraisal The Assessor receives copies of deeds and other recorded documents from the Clerk- Recorder\u2019s Office on a continuous basis. These documents are reviewed carefully to determine if a reappraisal is required under State law. 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