California Form BOE-502-D is the Change in Ownership Statement – Death of Real Property Owner, the form a surviving spouse, successor trustee, executor, or heir files with the county assessor where the property sits whenever a California real property owner dies. The form tells the assessor who died, what they owned, and who now holds title, so the assessor can decide whether to reassess the property under Revenue & Taxation Code §480(b).
The form is due within 150 days of the date of death, and missing that deadline can trigger penalties from $100 to $5,000 under R&TC §482, plus a full reassessment that can add thousands of dollars per year to the property tax bill. According to the California State Board of Equalization, more than 150,000 death-related change in ownership filings are processed each year across California’s 58 counties, and county assessors report rejection rates of roughly 18% for incomplete or incorrectly filed BOE-502-D forms.
Here is what this guide will help you do:
- 📋 Understand every box on Form BOE-502-D and what the assessor needs in each one
- 🏠 Apply Proposition 19 rules correctly so you do not lose a parent-child or spousal exclusion
- 🗂️ Gather every document, deed, and death certificate before you open the form
- 🖊️ Walk through three real filing scenarios from start to finish
- ⏰ File on time, in the right county, and avoid the $100–$5,000 penalty under R&TC §482
What Form BOE-502-D Is and Who Must File It
Form BOE-502-D is the statewide Change in Ownership Statement – Death of Real Property Owner, prescribed by the California State Board of Equalization and adopted by every county assessor under R&TC §480(b). It is the death-specific counterpart to the general BOE-502-A Preliminary Change of Ownership Report. The form is filed with the county assessor, not the recorder, not the courts, and not the Franchise Tax Board.
Anyone who takes title to California real property because of a death must file this form. That includes a surviving spouse on community property, a registered domestic partner, a successor trustee of a revocable living trust, an executor or administrator of an estate, a beneficiary under a will, an heir under intestate succession, a surviving joint tenant, and a beneficiary of a revocable transfer on death deed. The duty to file does not depend on probate; it is triggered by the death itself, even if title has not formally transferred yet.
The filing serves three jobs at once. It tells the assessor a transfer happened, it identifies whether an exclusion (spousal, parent-child, grandparent-grandchild, cotenancy) applies, and it starts the clock on related claim forms like BOE-19-P for parent-child transfers under Prop 19. Skipping the form does not delay reassessment; it just removes your ability to prove an exclusion later.
Before You Start: Documents and Information You Need
Gathering everything before you open the form prevents the most common cause of rejection: missing data. Pull these items together in a single folder, paper or digital, before you write a single answer.
- Certified death certificate. The assessor needs the exact date of death and full legal name as printed on the certificate. Mismatches with the deed will hold up processing.
- Most recent grant deed or trust deed. This shows the legal description, the Assessor’s Parcel Number (APN), and how title was held.
- Assessor’s Parcel Number (APN). Found on the deed or on the most recent property tax bill from the county tax collector. The APN drives the entire filing; a wrong APN sends the form to the wrong file.
- Trust document or will. If the property was in a trust, you need the trust agreement and any amendments. If it passed by will, you need the will and the Letters Testamentary issued by the probate court.
- List of all transferees. Names, addresses, dates of birth, and percentage interests of every person now taking title.
- Relationship of each transferee to the decedent. Spouse, child, grandchild, sibling, friend, or charity. Relationship determines exclusion eligibility.
- Date of death and date title transferred. These can differ if a trust funding or probate distribution happened later.
- Related claim forms. BOE-19-P for parent-child, BOE-19-G for grandparent-grandchild, BOE-19-V for the surviving spouse base year value transfer, or BOE-58-H for cotenancy.
- Mailing address of the county assessor. Each county is different; the BOE assessor directory lists all 58.
Missing any of these forces the assessor to send a written request, which delays your case 60 to 120 days and can push you past the 150-day deadline.
Where to Get the Form and How to Access It
The official statewide template lives on the Board of Equalization’s prescribed forms page as a fillable PDF. Always download the BOE-prescribed copy first, because counties use customized covers but the substance must match the BOE version. Confirm the revision date printed in the lower corner of page 1 matches the version posted on the BOE site; the current revision is the one published after Prop 19 took effect on February 16, 2021.
You can also pull the form from your specific county assessor’s website. Large counties like Los Angeles, Orange, San Diego, Santa Clara, and Alameda post their own versions with county-specific cover pages. The fields are identical; only the mailing address and contact information change.
If you cannot use a computer, you can request a paper copy by phone or by walking into the county assessor’s public counter. Most assessors will mail one within 5 business days. Do not photocopy an old version, because BOE updates the form periodically and assessors reject outdated revisions.
You may complete the form by hand in blue or black ink, or you may type into the fillable PDF. Whichever you choose, the original signature in ink must appear on the filed copy. Counties that accept e-filing through portals like Los Angeles County’s eForms portal allow electronic signatures, but they still require a wet-signed copy if a notary is involved.
Step-by-Step: How to Fill Out Form BOE-502-D Line by Line
Form BOE-502-D has a top header block, four substantive sections (A through D), and a signature block. Work through them in order. Do not skip any field, even if it looks optional. Empty fields are the single largest reason counties reject the form.
Header Block: County and Assessor’s Parcel Number
The header block at the very top asks for the county where the property sits and the Assessor’s Parcel Number. In plain English, the county tells the form which assessor’s office is reading it, and the APN tells the assessor exactly which parcel changed hands.
Enter the county name in all caps in the upper-left blank, and the APN in the upper-right blank using the exact format printed on the property tax bill (often three groups of digits separated by hyphens, like 5123-014-022). Maria Lopez writes LOS ANGELES and 5123-014-022 for her late mother’s home in Pasadena.
If the property crosses two counties, file a separate BOE-502-D in each county for the portion in that county. If the APN has changed because of a parcel split, use the APN as it appears on the most recent bill.
The most common mistake on this header is dropping a digit in the APN, which causes the assessor to file the form against the wrong parcel and leaves the correct parcel flagged for reassessment. A misconception is that the address alone is enough; California assessors index by APN, not street address, so an address-only filing will sit in a clerk’s queue for weeks.
Section A, Decedent Information
Section A asks for the full legal name of the decedent, the date of death, the date the decedent acquired the property, and the property’s situs address. In plain English, this section identifies who died and what they owned at the time of death.
Type the decedent’s name exactly as it appears on the death certificate, including middle initial and any suffix. Enter the date of death in MM/DD/YYYY format, the acquisition date from the deed in MM/DD/YYYY format, and the situs address using the street, city, and ZIP. David Chen writes MEI-LING CHEN, 03/14/2026, 07/22/1998, and 842 Walnut Street, Alhambra, CA 91801.
A common nuance: if the decedent held the property in a revocable trust at death, the acquisition date is the date the trust was funded with the property, not the date the trust was signed. If the property was acquired by inheritance from an earlier death, use that earlier transfer date.
The most common mistake here is using a nickname or maiden name that does not match the death certificate, which causes the county to reject the form and demand a corrected filing. The misconception many filers carry is that the date the will was signed matters; it does not. Only the date of death and the original acquisition date control.
Section B, Property Transfer Information
Section B asks how title was held at death and how it transferred. The choices include community property, separate property, joint tenancy, tenancy in common, life estate, trust, and transfer on death deed. In plain English, this is where you tell the assessor the legal mechanism that moved the property.
Check exactly one box for “How was the property held?” and one or more boxes for “How did the property transfer?” If by trust, attach the trust. If by will, attach the will and the Letters Testamentary. James Whitfield checks Joint Tenancy and By operation of law (surviving joint tenant) for the home he co-owned with his late father.
The Prop 19 nuance matters here. If the decedent’s interest passed into a revocable trust that became irrevocable at death, the transfer date for exclusion purposes is the date of death, not the later date the trustee distributes title. Get this wrong and your 3-year window to claim a parent-child exclusion under Prop 19 starts on the wrong day.
The most common mistake on Section B is checking both “Joint Tenancy” and “Community Property with Right of Survivorship” because they sound similar; they are different vesting forms with different tax consequences, and checking both invites a written follow-up from the assessor. The misconception is that a transfer on death deed avoids reassessment automatically; it does not. The transferee must still qualify under an exclusion like spousal or parent-child.
Section C, Transferee Information
Section C asks for the name, address, relationship to the decedent, and percentage interest received for each person taking title. In plain English, this is the lineup of new owners and how much each one inherited.
List every transferee on a separate line. Use full legal names, current mailing addresses, and exact percentages that add up to 100%. Aisha Robinson lists herself at 50%, her brother Marcus Robinson at 25%, and her sister Janet Robinson-Hayes at 25% after their mother’s passing.
If a trust holds the property post-death and beneficiaries have not received distributions yet, list the trust as the transferee and attach a beneficiary schedule. If a charity is a beneficiary, list the charity’s full legal name and EIN.
The most common mistake is listing percentages that do not total exactly 100%, which forces the assessor to send the form back and restart the 150-day clock in the filer’s mind even though the legal clock keeps running. The misconception is that “spouse” and “registered domestic partner” can be used interchangeably; the assessor needs the precise relationship because Family Code §297.5 treats them as equivalent for property tax but the exclusion claim form differs.
Section D, Exclusion Claims
Section D asks whether you are claiming an exclusion from change in ownership and which one. Choices include interspousal under R&TC §63, parent-child under R&TC §63.2 (Prop 19), grandparent-grandchild also under §63.2, cotenancy under R&TC §62.3, and others.
Check the box that applies and attach the matching claim form. For interspousal, no separate claim form is needed. For parent-child after Feb 16, 2021, attach BOE-19-P. For grandparent-grandchild after Feb 16, 2021, attach BOE-19-G. For a surviving spouse seeking to transfer the base year value, attach BOE-19-V. Carlos Hernandez checks Parent-Child Exclusion (Prop 19) and attaches a completed BOE-19-P.
The Prop 19 nuance is enormous. Since February 16, 2021, the parent-child exclusion only applies if the inheriting child makes the property their principal residence within one year and files for the Homeowners’ Exemption or Disabled Veterans’ Exemption. The exclusion is also capped at the property’s factored base year value plus $1 million.
The most common mistake is checking an exclusion box on Section D but forgetting to file the matching BOE-19 claim form, which the assessor treats as no claim at all and proceeds to full reassessment. The misconception is that the old Proposition 58 rules still apply; they do not, except for transfers that occurred on or before Feb 15, 2021.
Signature Block and Certification
The signature block asks for the signature of the transferee, trustee, executor, or other authorized filer, the date, a daytime phone, and an email. In plain English, you are swearing under penalty of perjury that the information is true.
Sign in ink with your full legal name, print the name below the signature, enter today’s date in MM/DD/YYYY format, and include a phone number where the assessor can reach you within business hours. Maria Lopez signs Maria E. Lopez, prints the same below, and dates 05/26/2026.
If multiple transferees exist, only one authorized filer needs to sign, but every county prefers the executor, successor trustee, or majority transferee. If a power of attorney signs, attach the POA document.
The most common mistake is leaving the phone number blank, which causes the assessor to mail follow-up letters that arrive 10 to 14 days after a quick phone call could have resolved the question. The misconception is that a notary is required; BOE-502-D is signed under penalty of perjury and does not need notarization in any of the 58 counties.
Three Filled-Out Examples Using Real Scenarios
Below are three full walkthroughs that show what the form looks like once filled out for the most common death-transfer fact patterns in California.
Scenario 1: Surviving Spouse, Family Home in Los Angeles County
Maria Lopez’s mother Elena Lopez held a Pasadena home as community property with her husband Roberto Lopez. Elena died on March 14, 2026. Roberto is the surviving spouse and the sole transferee.
| Form Section | What Roberto Enters |
|---|---|
| County / APN | LOS ANGELES / 5123-014-022 |
| Section A, Decedent | ELENA M. LOPEZ, DOD 03/14/2026, acquired 07/22/1998, 842 Walnut Street, Pasadena, CA 91101 |
| Section B, How Held | Community Property with Right of Survivorship |
| Section B, How Transferred | By operation of law to surviving spouse |
| Section C, Transferee | Roberto Lopez, same address, spouse, 100% |
| Section D, Exclusion | Interspousal exclusion under R&TC §63 |
| Attachments | Certified death certificate, copy of grant deed |
| Signature | Roberto Lopez, 05/26/2026, daytime phone, email |
Scenario 2: Parent-Child Transfer Under Prop 19, Orange County
Carlos Hernandez inherits his late father Miguel Hernandez’s primary residence in Anaheim. Carlos plans to move in within 60 days and file a Homeowners’ Exemption to qualify under Prop 19.
| Form Section | What Carlos Enters |
|---|---|
| County / APN | ORANGE / 252-471-08 |
| Section A, Decedent | MIGUEL A. HERNANDEZ, DOD 01/09/2026, acquired 05/10/1992, 1418 Loara Street, Anaheim, CA 92802 |
| Section B, How Held | Separate Property |
| Section B, How Transferred | By will, through probate |
| Section C, Transferee | Carlos Hernandez, son, 100% |
| Section D, Exclusion | Parent-Child Exclusion (Prop 19, R&TC §63.2) |
| Attachments | Death certificate, will, Letters Testamentary, BOE-19-P, BOE-266 Homeowners’ Exemption |
| Signature | Carlos Hernandez, 05/26/2026 |
Scenario 3: Successor Trustee Distributing Trust Property to Three Beneficiaries, Santa Clara County
Aisha Robinson serves as successor trustee of The Robinson Family Trust. After her mother Patricia Robinson dies, Aisha and her two siblings each inherit a one-third interest in the San Jose home.
| Form Section | What Aisha Enters |
|---|---|
| County / APN | SANTA CLARA / 264-18-099 |
| Section A, Decedent | PATRICIA L. ROBINSON, DOD 11/02/2025, acquired 03/30/1985, 2207 Cherry Avenue, San Jose, CA 95125 |
| Section B, How Held | Trust (revocable, became irrevocable at death) |
| Section B, How Transferred | Distribution from trust to beneficiaries |
| Section C, Transferee | Aisha Robinson, daughter, 33.34%; Marcus Robinson, son, 33.33%; Janet Robinson-Hayes, daughter, 33.33% |
| Section D, Exclusion | Parent-Child Exclusion (Prop 19) — only Aisha qualifies because she will occupy as principal residence |
| Attachments | Death certificate, trust agreement, BOE-19-P for Aisha only, BOE-266 for Aisha |
| Signature | Aisha Robinson, Trustee, 05/26/2026 |
How to File the Completed Form
You file BOE-502-D with the county assessor where the property sits, not the BOE in Sacramento. The assessor processes it, applies any exclusion, and updates the assessment roll. Filing is free; there is no fee for the form itself, although exclusion claim forms are also free.
By mail. Send the original signed form plus attachments to the assessor’s mailing address listed in the BOE assessor directory. For example, Los Angeles County Assessor accepts filings at 500 W. Temple Street, Room 205, Los Angeles, CA 90012. Use certified mail with return receipt; the green card is your proof of filing. Processing time is typically 60 to 120 days.
In person. Walk the form to the county assessor’s public counter. Bring two copies; the clerk stamps one and hands it back as your receipt. In-person filing is the fastest way to confirm receipt and is recommended when you are close to the 150-day deadline.
By e-file. Several counties accept electronic filing through county portals. Los Angeles County’s eForms portal and Santa Clara County’s e-file system both accept BOE-502-D online. The system emails a confirmation number; save it as your proof.
By fax. A handful of smaller counties still accept fax. Call ahead to confirm and request a fax-back confirmation. Fax is acceptable but riskier; if the assessor disputes receipt, the burden falls on the filer.
There is no filing fee, and no payment method is required. Keep the assessor’s stamped copy, the certified mail return receipt, or the e-file confirmation number for at least 5 years; the statute of limitations on escape assessments under R&TC §531.2 reaches back up to 4 years.
What Happens After You File
Once the assessor receives BOE-502-D, an analyst reviews the form, the attachments, and the deed of record. If everything matches, the analyst codes the transfer in the county system and either applies the exclusion or schedules a reassessment for the date of death. You will receive a written acknowledgment within 30 to 60 days in most counties.
If an exclusion was claimed, the analyst cross-references the matching BOE-19 claim form. If approved, the property keeps its existing factored base year value (subject to the Prop 19 $1 million cap for parent-child transfers). If denied, the assessor issues a Notice of Supplemental Assessment showing the new value, and you have 60 days to file an Assessment Appeal with the county Assessment Appeals Board.
If anything is missing, the assessor mails a written request for the missing item. You typically have 30 days to respond. Do not ignore these letters; non-response triggers reassessment by default and the loss of any exclusion claim.
Mistakes to Avoid When Filling Out the Form
Each of these mistakes appears in thousands of rejected filings each year. Avoiding them is the difference between a smooth filing and a years-long appeal.
- Wrong APN. The form lands against the wrong parcel and the correct parcel sits flagged for reassessment.
- Decedent’s name not matching the death certificate. Triggers a written rejection and a restart of paperwork.
- Date of death in the wrong format. Use MM/DD/YYYY; European-style DD/MM/YYYY entries get misread.
- Filing in the wrong county. The receiving county forwards or rejects, costing weeks.
- Forgetting to attach the trust or will. The assessor cannot verify the transfer mechanism and defaults to reassessment.
- Checking an exclusion box but not filing the BOE-19 claim form. The assessor proceeds to reassess as if no claim was made.
- Listing percentages that do not total 100%. Generates a written request and delays processing.
- Confusing joint tenancy with community property. The vesting drives the tax outcome; mislabeling can cost the spousal exclusion.
- Missing the 150-day deadline. Penalties from $100 to $5,000 under R&TC §482 attach automatically.
- Forgetting the signature or signing in pencil. Counties reject unsigned or pencil-signed forms outright.
- Treating a transfer on death deed as automatic exclusion. It is not; the transferee must still qualify under an exclusion category.
- Filing for a child who will not occupy the property as principal residence under Prop 19. The exclusion is denied and the property is reassessed to fair market value.
Do’s and Don’ts
A short checklist that covers the behaviors most likely to keep your filing clean.
Do’s
- Do download the form from the BOE prescribed forms page to confirm the latest revision.
- Do attach a certified death certificate, because the assessor relies on it to verify the date of death.
- Do file within 150 days of death, because penalties under R&TC §482 attach the day after.
- Do file the matching BOE-19 claim form whenever you check an exclusion box, because the 502-D alone is not enough.
- Do keep proof of filing for at least 5 years, because escape assessments reach back up to 4 years.
- Do call the county assessor’s information line if a field confuses you, because a 5-minute call beats a 60-day rejection cycle.
Don’ts
- Don’t paraphrase the decedent’s name; copy it exactly from the death certificate.
- Don’t leave any field blank, because empty fields are the leading cause of rejection.
- Don’t assume Proposition 58 still applies; Prop 19 replaced it for deaths on or after Feb 16, 2021.
- Don’t sign in pencil or with a digital scribble; counties want a clear ink signature.
- Don’t file BOE-502-D with the BOE in Sacramento; it goes to the county assessor.
- Don’t forget to update the tax collector’s mailing address so future bills reach the new owner.
Pros and Cons of Filing on Your Own vs. With Help
Many filers can complete BOE-502-D without professional help, but trust and probate filings often benefit from an attorney’s eye.
Pros of filing pro se
- No attorney fees, which often run $400 to $1,200 just for this form and its attachments.
- Full control of timing, so you can file the day after you have the death certificate.
- Direct relationship with the county assessor’s analyst, which can speed corrections.
- Builds your knowledge for future filings, since most heirs face this form again.
- Forces you to read the trust or will closely, which often surfaces other issues early.
Cons of filing pro se
- Easy to miss the Prop 19 principal-residence requirement and lose the parent-child exclusion.
- Mistakes on Section B vesting can cost the spousal exclusion.
- The 150-day deadline can sneak up on grieving filers.
- No professional review of the trust or will before filing.
- Limited recourse if the assessor denies an exclusion and an appeal becomes necessary.
FAQs
Is BOE-502-D required if the property was in a revocable trust?
Yes. A trust property still triggers a change in ownership at the settlor’s death, and the successor trustee must file BOE-502-D within 150 days even if title never goes through probate.
Do I file with the county recorder or the county assessor?
No, not the recorder. File only with the county assessor where the property sits, because the assessor controls reassessment, not the recorder.
Does a transfer on death deed avoid filing BOE-502-D?
No. A TOD deed still creates a change in ownership at death, and the beneficiary must file BOE-502-D and any matching exclusion claim form.
Do I write the decedent’s nickname or full legal name in Section A?
No to nicknames. Use the full legal name exactly as printed on the certified death certificate to avoid an immediate rejection by the assessor’s clerk.
Can I check both Joint Tenancy and Community Property on Section B?
No. Pick the single vesting form that matches the deed, because checking both creates a contradiction that forces the assessor to send a written follow-up.
Do percentages in Section C have to add up to 100%?
Yes. Every transferee’s percentage interest must total exactly 100%, because anything else triggers a rejection letter from the assessor.
Is BOE-502-D enough to claim a parent-child exclusion?
No. You must also file BOE-19-P, and the inheriting child must occupy the property as their principal residence within one year under Prop 19.
Do registered domestic partners qualify for the spousal exclusion?
Yes. Family Code §297.5 treats registered domestic partners the same as spouses for property tax exclusions on BOE-502-D.
What happens if I miss the 150-day deadline?
Yes, penalties apply. R&TC §482 imposes penalties from $100 to $5,000, and the property may be reassessed without exclusion.
Does BOE-502-D need to be notarized?
No. The form is signed under penalty of perjury and does not require notarization in any California county.
Can a power of attorney sign BOE-502-D?
Yes. A holder of a valid power of attorney may sign on behalf of a transferee, provided the POA document is attached to the filing.
Is there a filing fee for BOE-502-D?
No. Neither the BOE nor any county assessor charges a filing fee for BOE-502-D or the matching BOE-19 exclusion claim forms.
Do I file a separate BOE-502-D for each property the decedent owned?
Yes. File one BOE-502-D per parcel, and if parcels span multiple counties, file in each county where a parcel is located.
Does Proposition 58 still apply to deaths after Feb 16, 2021?
No. Proposition 19 replaced Proposition 58 for parent-child and grandparent-grandchild transfers occurring on or after February 16, 2021.
Related reading
- How to Fill Out California Form AT-160 (w/Examples) + FAQs
- How to Fill Out California Form DE-260 (w/Examples) + FAQs
- How to Fill Out California Form BOE-19-B (w/Examples) + FAQs
- How to Fill Out California Form BOE-305-AH (w/Examples) + FAQs
- How to Fill Out California Form BOE-502-A (w/Examples) + FAQs
- How to Fill Out the Heir Vehicle Title Transfer Affidavit (California REG 5) + FAQs
- How to Fill Out California Form GC-200 (w/Examples) + FAQs