Form BOE-502-AH, Change of Ownership Statement, is the form a buyer or other transferee completes to report a change in ownership of real property or a manufactured home to the Los Angeles County Office of the Assessor. It is one of the Los Angeles County property tax forms the Assessor publishes, also numbered ASSR-73. The answers help the Assessor decide whether the transfer is reassessed and what the property is worth. 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 Assessor.
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What is BOE-502-AH?
Form BOE-502-AH, Change of Ownership Statement, is the form on which a buyer or other transferee reports a change in ownership of real property or a manufactured home to the county assessor, describing the transfer, the price and terms, and the property.
The printed form states that it represents a written request from the Assessor and that failure to file results in a penalty. It has four parts:
- Part 1, Transfer Information: statements A through Q covering transfers that may be excluded from reassessment, such as transfers between spouses, between registered domestic partners, between parents and children, or into a revocable trust.
- Part 2, Other Transfer Information: the date of transfer if it differs from the recording date, the type of transfer, and any partial-interest percentage.
- Part 3, Purchase Price and Terms of Sale: price, down payment, deeds of trust, assumed bonds, commissions and how the property was bought.
- Part 4, Property Information: property type, personal property or incentives, manufactured homes, rental income and condition.
The form says the reported price and terms are important factors in the assessed value used to calculate the property tax bill. A buyer signs a certification under penalty of perjury, and the document is not subject to public inspection.
Related Assessor forms are named on the form or listed on the Assessor's forms page: BOE-502-D for a change in ownership after the death of a property owner, BOE-502-G for oil and gas property, and BOE-100-B for merger, stock or partnership acquisitions. The Preliminary Change of Ownership Report (BOE-502-A) is listed as a separate form.
Who needs to file BOE-502-AH?
The main group is any transferee who acquires an interest in real property or a manufactured home that is subject to local property taxation and assessed by the county assessor. The law described on the form requires that transferee to file a change in ownership statement with the county recorder or assessor.
- Buyers who receive a written request: the printed form says it is a written request from the Assessor, and the Assessor mails the request to the address given for tax information on the recorded document.
- Heirs and other transferees by death: the form says to complete BOE-502-D, Change in Ownership Statement, Death of Real Property Owner, if that form has not already been filed with the Assessor.
- Entities: the certification may be signed by a corporate officer, and the name line also allows a legal representative. The declaration is binding on each and every buyer/transferee.
Answering YES to statements in Part 1 does not remove the filing duty: the form tells you the Assessor may ask for supporting documentation. Exclusions such as those in Part 1, C through G, require a separate claim form, which you request from the Assessor.
When to file BOE-502-AH
File the statement at the time of recording. If the transfer is not recorded, file it within 90 days of the date of the change in ownership. When the change occurred by reason of death, file within 150 days after the date of death or, if the estate is probated, at the time the inventory and appraisal is filed.
If the Assessor mails a written request, the form prints a "FILE THIS STATEMENT BY" date at the top. Failing to file within 90 days from the date that request is mailed results in a penalty: the greater of a flat amount or a percentage of the taxes on the new base year value, capped at a limit that is higher when the property is not eligible for the homeowners' exemption and lower when it is, if the failure was not willful. The penalty is added to the assessment roll and collected like other delinquent property taxes. The form's notice states the exact amounts.
Documents you need
- A list of personal or business property and incentives with the price allocated to each item, if you answer YES to Part 4, line B. The form says no adjustment is made without a detailed list.
- Supporting documentation for any YES answer in Part 1, or for a transfer date in Part 2, line A that differs from the recording date, if the Assessor asks for it.
- A separate sheet with a detailed description, if you check Other in Part 2, line B, or Other in Part 3, line G, and the space is not enough.
- The claim form for the reassessment exclusion or exemption you want, requested from the Assessor, if you answer YES to Part 1, C, D, E, F, G or P, or to the disabled veteran question.
- Form BOE-502-D, Change in Ownership Statement, Death of Real Property Owner, if the transfer is an inheritance and that form has not already been filed with the Assessor.
How to fill out BOE-502-AH
Correct the buyer and parcel block
Make any necessary corrections to the printed name and mailing address. Enter the Assessor's Parcel Number, the seller/transferor, your daytime telephone number, your email address and the street address or physical location of the property.
Answer residence and veteran questions
Check YES or NO on whether the property is intended as your principal residence and, if YES, enter the date of occupancy or intended occupancy. Answer the question on 100% rated disabled veterans or unmarried surviving spouses.
Enter the tax mailing information
Under Mail property tax information to, enter the name, address, city, state and ZIP code. This must be a valid mailing address.
Complete Part 1 transfer statements
Check YES or NO for statements A through Q. Complete the follow-up questions for C, the date of death for D, and the explanations asked for in H, J and Q, and add any other information that helps the Assessor understand the transfer.
Complete Part 2 transfer details
Enter the date of transfer in line A only if it is not the recording date. In line B check the type of transfer and add the requested dates, lease terms or explanation, then answer line C on partial interest and the percentage transferred.
Enter price and loan terms
In Part 3 enter the total purchase price (A), the down payment or trade value (B), and the first and second deeds of trust (C and D) with interest, years, monthly payment, amount and the boxes that apply.
Finish Part 3 financing and sale details
Answer line E on assumed bonds or public financing, enter any buyer-paid commission in line F, and check in line G how the property was purchased. Use line H for special terms, seller concessions and any other valuation information.
Describe the property in Part 4
Check the property type in line A. Answer line B on personal property or incentives, line C on a manufactured home and its decal number if applicable, and line D on rental or other income.
Rate the property's condition
In Part 4, line E, check Good, Average, Fair or Poor. If the condition is fair or poor, describe the repair needed.
Sign the certification
The buyer/transferee or corporate officer signs and dates the certification with a telephone number. Print the name of the signer, the title and the email address.
Review and download the completed PDF
Check every part, the parcel number and the mailing address, and attach any list or sheet the form calls for. Then download or print the completed PDF from FillingPDF and file it as described under How to submit.
How to submit BOE-502-AH
The form is filed with the county recorder or the county assessor; the printed form gives no mailing address, portal or appointment rule of its own.
- With the recorder: the law described on the form calls for the statement to be filed at the time of recording.
- With the Assessor: when the transfer is not recorded, or when you are answering a written request from the Assessor, file it with the Los Angeles County Office of the Assessor within the deadlines under When to file.
- Claim forms and questions: for exclusion or exemption claims referred to on the form, contact the Assessor. The Assessor's forms list is at https://assessor.lacounty.gov/forms.
The Assessor needs to reach you, so give a daytime telephone number and email address and list a valid address for property tax information. Attach a separate sheet where the form says so. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Missing the filing window: at recording, 90 days after the change in ownership if unrecorded, or 150 days after death. A late response to the Assessor's request leads to a penalty.
- Leaving Part 3 incomplete or inaccurate. The form says missing price and terms can cause an inaccurate assessment and an overpayment or underpayment of taxes.
- Entering closing costs or mortgage insurance in the total purchase price on Part 3, line A, which asks for the price without them.
- Checking YES to Part 1, H when a name is being removed from title. Line H is only for correcting a name already on title.
- Checking YES to Part 1, N unless the individuals and the interest each holds stay exactly the same in every parcel transferred.
- Answering YES to Part 4, line B without attaching a list of items and their price allocation. No adjustment is made without a detailed list.
- Giving an invalid mailing address for property tax information, or omitting your phone number and email address, which the Assessor needs to contact you.
- Assuming a YES to Part 1, C through G grants the exclusion. A claim form must be filed and all requirements met.
Frequently asked questions
What is Form BOE-502-AH?
Form BOE-502-AH, Change of Ownership Statement, is the form a buyer or other transferee uses to report a change in ownership of real property or a manufactured home to the county assessor. The Los Angeles County Office of the Assessor also numbers it ASSR-73.
Who has to file a Change of Ownership Statement?
Any transferee who acquires an interest in real property or a manufactured home subject to local property taxation and assessed by the county assessor. The form also says it is a written request from the Assessor, and its certification is binding on each buyer or transferee.
When is the Change of Ownership Statement due?
At the time of recording or, if the transfer is not recorded, within 90 days of the change in ownership. After a death, file within 150 days or, if the estate is probated, when the inventory and appraisal is filed.
What happens if I do not file Form BOE-502-AH?
If you do not file within 90 days of the date the Assessor mails a written request, a penalty applies. It is the greater of a flat amount or a percentage of taxes on the new base year value, subject to a cap, and it is collected like delinquent property taxes.
Where do I send the Change of Ownership Statement?
File it with the county recorder or assessor. The printed form gives no mailing address or portal. Use the Los Angeles County Office of the Assessor's forms page at https://assessor.lacounty.gov/forms for the office's contact details.
Does a YES answer in Part 1 mean my transfer is excluded from reassessment?
Not automatically. The Assessor may ask for supporting documentation, and for statements C through G a claim form must be filed and all requirements met to get the exclusion. Contact the Assessor for the claim forms.
Which form do I use if the transfer is an inheritance?
If the transfer resulted from the death of the property owner, complete Form BOE-502-D, Change in Ownership Statement, Death of Real Property Owner, unless it has already been filed with the Assessor's office. Check Inheritance and the date of death in Part 2, line B.
Can I fill out Form BOE-502-AH online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, is not the Assessor, and does not file the statement; you file it with the county recorder or assessor.
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