Form BOE-502-A, the Preliminary Change of Ownership Report, is the form a buyer completes when real property in California changes hands; the Los Angeles County Registrar-Recorder/County Clerk (RR/CC) requires it with deeds it records. It is one of the Los Angeles County property tax forms, because the County Assessor uses the answers to decide whether the transfer is reassessed and at what value. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF is published by the RR/CC at lavote.gov.
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What is BOE-502-A?
The Preliminary Change of Ownership Report, Form BOE-502-A, is the California form that the buyer (transferee) completes before a transfer of real property, giving the County Assessor the facts it needs to judge the transfer and value the property. The Los Angeles County RR/CC page calls it the Preliminary Change of Ownership Form.
The form is completed under section 480.3 of the Revenue and Taxation Code and must be filed with each conveyance in the County Recorder's office for the county where the property is located. The printed text says it may be used in all 58 California counties. The copy on this page carries the Los Angeles County reference ASSR-70 (REV. 5-24).
It has four parts:
- Part 1, Transfer Information: statements A through Q that identify possible exclusions from reassessment, such as transfers between spouses, between parents and children, or into a revocable trust.
- Part 2, Other Transfer Information: the date and type of transfer.
- Part 3, Purchase Price and Terms of Sale: price, down payment, loans and special terms.
- Part 4, Property Information: property type, personal property, rental income and condition.
The form says that the reported price and terms are important factors in determining the assessed value used to calculate your property tax bill. It also warns that the acquired property may be subject to a supplemental assessment, which title or escrow companies do not pay at close of escrow. The form is marked as not subject to public inspection.
Who needs to file BOE-502-A?
The main group is the buyer or transferee of real property. The form states it is completed by the transferee before a transfer of the subject property, and it is filed with each conveyance recorded in the county where the property is located.
- Buyers acquiring property by purchase, gift, trade, inheritance, foreclosure, lease or another type of transfer listed in Part 2 complete it.
- Transfers that may qualify for an exclusion from reassessment, for example between spouses or domestic partners, between parents and children, or into a revocable trust, still use the form; you answer YES to the matching statement in Part 1 and the Assessor may ask for supporting documentation.
- The certification may be signed by the buyer or transferee, a personal representative or a corporate officer, who prints name and title.
If the transfer follows the death of a property owner, the form also directs you to complete Form BOE-502-D, Change in Ownership Statement, Death of Real Property Owner, if it was not already filed with the Assessor's office. A merger, stock or partnership acquisition refers to Form BOE-100-B.
When to file BOE-502-A
The buyer completes the report before the transfer of the property, and it is filed with the document that evidences the change in ownership when that document is presented to the County Recorder for recording. The printed form states it must be filed with each conveyance in the Recorder's office of the county where the property is located.
If a document is presented for recordation without a Preliminary Change of Ownership Report filed at the same time, the Recorder may charge an additional recording fee. Ask the RR/CC for the current amount.
If you believe the date of transfer is not the recording date, for example because of an unrecorded contract or a lease with a specific start date, enter that date in Part 2, line A. The recording date is presumed to be the transfer date, and the Assessor may ask for supporting documentation.
Documents you need
- A list of personal or business property and incentives with their purchase price allocation, if you answer YES to Part 4, line B; the form says no adjustment is made without a detailed list.
- A separate sheet with a detailed description, if you check Other in Part 2, line B or Part 3, line G and the space on the form is not enough.
- Supporting documentation for any YES answer in Part 1, only if the Assessor asks for it.
- Form BOE-502-D, Change in Ownership Statement, Death of Real Property Owner, if the transfer is an inheritance and it was not already filed with the Assessor's office.
- The Assessor's claim form, filed separately, if you want a disabled veteran exemption or a Part 1 exclusion (statements C, D, E, F, G or P).
- Documentation of the transfer date, only if you enter a date in Part 2, line A other than the recording date and the Assessor asks for it.
How to fill out BOE-502-A
Correct the buyer block
Make any corrections to the printed name and mailing address of the buyer/transferee. Enter the Assessor's Parcel Number, the seller/transferor, the buyer's daytime telephone number and email address, and the street address or physical location of the property.
Answer residence and veteran questions
Check YES or NO for whether the property is your principal residence and, if YES, enter the date of occupancy or intended occupancy as MO DAY YEAR. Then answer the question about a 100% rated disabled veteran or unmarried surviving spouse.
Enter where to mail tax information
Give the name, address, city, state and ZIP code where property tax information should be sent. It must be a valid mailing address.
Complete Part 1 statements
Check YES or NO for each statement A through Q. For C, D, E, F, G and P see the Part 1 instructions; add the date of death for D and an explanation where H, J or Q ask for one.
Complete Part 2 transfer details
Enter the date of transfer in line A if it differs from the recording date, check the type of transfer in line B, and in line C state whether only a partial interest was transferred and the percentage.
Report price and loans in Part 3
Enter the total purchase price (line A), the down payment (line B), and the first and second deeds of trust with rate, term, payment and type (lines C and D). Then complete lines E through H for bonds, commissions, how the property was purchased and special terms.
Describe the property in Part 4
Check the property type in line A, answer lines B through D about personal property, any manufactured home and rental income, and rate the property's condition in line E, describing needed repairs if fair or poor.
Sign the certification
The buyer/transferee or corporate officer signs and dates the certification and gives a telephone number. Print the name, title and email address of the buyer, personal representative or corporate officer.
Review and download the PDF
Check that every question is answered and the parcel number and addresses are correct. Download or print the completed PDF from FillingPDF and take it to the Recorder with your deed, as described under How to submit.
How to submit BOE-502-A
You file the completed report with the County Recorder together with the deed or other document being recorded. In Los Angeles County that is the Registrar-Recorder/County Clerk (RR/CC).
- With a deed at the Recorder: the RR/CC's deeds page lists a completed Preliminary Change of Ownership Form among the requirements for recording a Grant Deed or a Quitclaim Deed. The grantor's signature on the deed must be notarized. If no documentary transfer tax is due, an exemption statement must appear on the document; the RR/CC page links a list of acceptable statements.
- Getting the form: the RR/CC says the form is also available at the Norwalk RR/CC main office and at County Assessor's offices.
- Questions about claims: for a disabled veteran exemption, a reassessment exclusion or a new construction exclusion, the form tells you to contact the Assessor for the claim form; these claims are separate from this report.
The printed form gives no separate mailing address or portal for this report. The Assessor may contact you about the transaction, so give a working telephone number and email address. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Presenting a deed for recording without filing the report at the same time, which can mean an additional recording fee from the Recorder.
- Leaving questions unanswered; the form says to answer all questions in each section and complete the certification before filing.
- Entering closing costs or mortgage insurance in Part 3, line A; the total purchase price excludes both.
- Treating a name removal as a name correction; statement H is only for correcting a name already on title, not for removing a name.
- Answering YES to a Part 1 exclusion and assuming it applies automatically; statements C, D, E, F and G require a claim form filed with the Assessor.
- Claiming personal property or incentives in Part 4, line B without attaching a list; no adjustment is made without a detailed list.
- Giving an invalid address in the Mail Property Tax Information To block; it must be a valid mailing address.
- Omitting the telephone number or email address, which the form calls very important so the Assessor can reach you.
- Checking Other in Part 2 or Part 3 without a detailed description.
Frequently asked questions
What is Form BOE-502-A used for?
Form BOE-502-A, the Preliminary Change of Ownership Report, is completed by the buyer before a transfer of real property. It gives the County Assessor the price, terms and nature of the transfer, which are used to determine the assessed value and whether an exclusion from reassessment applies.
Do I need a Preliminary Change of Ownership Form to record a deed in Los Angeles County?
Yes. The Los Angeles County RR/CC deeds page lists a completed Preliminary Change of Ownership Form among the requirements for recording a Grant Deed or a Quitclaim Deed. Without it, the Recorder may charge an additional recording fee.
Who fills out the Preliminary Change of Ownership Report, the buyer or the seller?
The buyer, called the transferee. The form says it is completed by the transferee before the transfer. The buyer, a personal representative or a corporate officer signs the certification, and the seller's name is entered in the top block.
Where can I get the Preliminary Change of Ownership Form in Los Angeles County?
You can fill out the PDF online on FillingPDF and download it, or get the form from the RR/CC. The RR/CC says it is also available at its Norwalk main office and at County Assessor's offices.
Is the Preliminary Change of Ownership Report used in other California counties?
Yes. The form states that it may be used in all 58 California counties and must be filed with each conveyance in the Recorder's office of the county where the property is located.
What do I attach to the Preliminary Change of Ownership Report?
Nothing is required in every case. Attach a list of items and their price allocation if personal property or incentives are included in the price, and a separate sheet if an Other description needs more room. The Assessor may also request supporting documents for YES answers in Part 1.
Does a YES in Part 1 mean my property tax stays the same?
Not automatically. For statements C, D, E, F and G you may qualify for an exclusion that lets you keep the previous tax base, but a claim form must be filed and all requirements met. Contact the Assessor for the claim forms.
What if the transfer date is not the recording date?
Enter the date you believe is correct in Part 2, line A. The recording date is presumed to be the transfer date, so if yours differs, such as with an unrecorded contract or a lease with a set start date, the Assessor may ask for supporting documentation.
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