Form BOE-502-AH, the Change in Ownership Statement, is issued by the Riverside County Assessor-County Clerk-Recorder and is one of the Riverside County property tax forms a buyer completes after acquiring real property or a manufactured home. It tells the Assessor what was transferred, on what terms and whether an exclusion from reassessment may apply. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the county publishes the original PDF at the official link below.
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What is BOE-502-AH?
Form BOE-502-AH, Change in Ownership Statement, is the form the Riverside County Assessor-County Clerk-Recorder uses to collect from a buyer the details of a transfer of real property or a manufactured home, so the Assessor can value the property for property tax.
The statement is a written request from the Assessor, and the reported purchase price and terms of sale are important factors in determining the assessed value that your property tax bill is based on. The form is organized in four parts:
- Part 1, Transfer Information: yes/no statements A through Q that identify transfers that may be excluded from reassessment, such as transfers between spouses, between parents and children, or into a revocable trust.
- Part 2, Other Transfer Information: date and type of transfer, and whether only a partial interest was transferred.
- Part 3, Purchase Price and Terms of Sale: price, down payment, deeds of trust, assumed bonds, commissions and how the property was purchased.
- Part 4, Property Information: property type, personal property, manufactured homes, rental income and condition.
The form ends with a certification under penalty of perjury, which is binding on each buyer or transferee. A banner on the form states that the document is not subject to public inspection. Companion forms the instructions name: BOE-502-D, Change in Ownership Statement, Death of Real Property Owner, for a transfer by inheritance, and BOE-100-B for a merger, stock or partnership acquisition.
Who needs to file BOE-502-AH?
The buyer or transferee must file. California law, as stated in the form's Important Notice, requires 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 to file a change in ownership statement with the county recorder or assessor.
- Buyers and other transferees of property in Riverside County, including those whose transfer may qualify for an exclusion from reassessment; the form still asks you to complete all statements in Part 1.
- Heirs and other transferees by death: the instructions say to complete form BOE-502-D if the transfer followed the death of the owner and it has not already been filed with the Assessor's office.
- Corporate officers or legal representatives may sign for the buyer; the signature block has a line for the name and title of the buyer, legal representative or corporate officer.
Because the declaration is binding on each and every buyer or transferee, the form is completed for all of them. The form also notes that the Assessor's office may contact you for more information about the transaction.
When to file BOE-502-AH
File the statement at the time of recording or, if the transfer is not recorded, within 90 days of the date of the change in ownership. When the change in ownership happened by reason of death, the statement is due within 150 days after the date of death or, if the estate is probated, at the time the inventory and appraisal is filed.
The form also serves as a written request from the Assessor. If the statement is not filed within 90 days from the date that written request is mailed, a penalty applies. The Important Notice says it is the greater of a flat amount or a percentage of the taxes on the new base year value, capped at a lower limit if the property is eligible for the homeowners' exemption and a higher limit if it is not, when the failure to file was not willful. The penalty is added to the assessment roll and collected like delinquent property taxes. The form's header says failure to file results in a penalty, and it has a FILE THIS STATEMENT BY: line for the due date.
Documents you need
- Supporting documentation for any YES answer in Part 1, if the Assessor asks for it; the instructions say the Assessor may request it.
- A separate claim form for a reassessment exclusion if you answered YES to Part 1 line C, D, E, F or G; contact the Assessor for the claim form.
- A claim form for the new construction exclusion if you answered YES to Part 1 line P; contact the Assessor for it.
- A claim form for the property tax exemption if you answered YES to the 100% rated disabled veteran question; contact the Assessor for it.
- Form BOE-502-D, Change in Ownership Statement, Death of Real Property Owner, if the transfer resulted from an inheritance and it was not already filed with the Assessor.
- Supporting documentation for the transfer date in Part 2, line A, if you enter a date other than the recording date and the Assessor asks for it.
- A list of personal or business property and incentives with their purchase price allocation, if you answer YES to Part 4, line B; 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.
How to fill out BOE-502-AH
Correct your name and mailing address
In the NAME AND MAILING ADDRESS block, make any necessary corrections to the printed name and mailing address of the buyer.
Enter parcel, seller and contact details
Enter the Assessor's Parcel Number, the name of the seller/transferor, the buyer's daytime telephone number, the buyer's email address and the street address or physical location of the property.
Answer the residence and veteran questions
Check YES or NO on the principal residence question and, if YES, give the date of occupancy or intended occupancy (MO DAY YEAR). Then answer the question on 100% rated disabled veterans or their unmarried surviving spouses.
Give the property tax mailing address
Under MAIL PROPERTY TAX INFORMATION TO, enter a name, address, city, state and ZIP code. This must be a valid mailing address.
Complete Part 1 transfer statements
Check YES or NO for every statement A through Q. Where a line asks, explain (lines H, J), give the date of death (line D), answer the principal residence and family farm questions (line C), or describe the transferee on line Q.
Complete Part 2 transfer details
Line A: transfer date, only if other than the recording date. Line B: check the type of transfer and fill in its dates or terms. Line C: say whether only a partial interest was transferred and the percentage.
Enter price and financing in Part 3
Line A: total purchase price, without closing costs or mortgage insurance. Line B: down payment or trade value. Lines C and D: first and second deed of trust amounts, rate, term, payment and loan type, with any balloon payment.
Report bonds, commissions and purchase source
Line E: assumed improvement bond or public financing and its balance. Line F: buyer-paid commission fees not in the price. Line G: broker, direct from seller, family member or other. Line H: special terms and concessions.
Describe the property in Part 4
Line A: property type. Line B: personal property or incentives in the price, with values. Line C: manufactured home value and decal number if applicable. Line D: rental income source. Line E: condition, with a description if fair or poor.
Sign and date the certification
The buyer/transferee or corporate officer signs and dates the certification and gives a telephone number. Print the name of the buyer, legal representative or corporate officer, with title and email address.
Review and download the completed PDF
Check every part and any attachments, then download or print the completed PDF from FillingPDF and send it as described under How to submit.
How to submit BOE-502-AH
The form says the statement is filed with the county recorder or assessor, and the header identifies the Riverside County Assessor-County Clerk-Recorder. The form names no online portal, in-person appointment rule or other channel.
- By mail: the header gives the office's address as PO BOX 751, RIVERSIDE, CA 92502-0751.
- By phone or website: the header lists (951) 955-0400 and www.rivcoacr.org; contact the office there to confirm other ways to file or to ask for the claim forms mentioned in the instructions.
Send the signed statement with any list or separate sheet the instructions ask for (for example, a list of personal property in Part 4, line B). If you are claiming an exclusion or exemption, the instructions say a separate claim form must be filed and all requirements met; contact the Assessor for those forms. The form states that the Assessor's office may contact you for additional information, so give a working daytime telephone number and email address. FillingPDF lets you fill out and download the PDF; submission follows the county's channels above.
Common mistakes to avoid
- Not filing the statement within the stated period (at recording, or within 90 days if unrecorded; 150 days after a death), which can lead to the penalty described on the form.
- Skipping Part 1 statements instead of completing all of them; the form says to complete all statements, and the Assessor may ask for support for any YES.
- Checking YES to Part 1 line C, D, E, F or G and assuming the exclusion is granted; a claim form must also be filed and all requirements met.
- Using Part 1 line H to remove a name from title; the instructions say it applies only to correcting a name already on title.
- Entering closing costs or mortgage insurance in Part 3, line A; the total purchase price excludes them.
- Answering YES in Part 4, line B without attaching a list of the items and their price allocation; no adjustment is made without it.
- Giving an invalid address on the MAIL PROPERTY TAX INFORMATION TO lines; the instructions say it must be a valid mailing address.
- Omitting the daytime telephone number or email address, which the form says the Assessor needs to resolve questions or problems.
- Leaving the certification unsigned; the declaration is made under penalty of perjury and is binding on each buyer or transferee.
Frequently asked questions
What is Form BOE-502-AH?
Form BOE-502-AH is the Change in Ownership Statement used by the Riverside County Assessor-County Clerk-Recorder. A buyer completes it to report the details of a property transfer, so the Assessor can determine whether the transfer is reassessable and what value to assess.
Who has to file a change in ownership statement in Riverside County?
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 form's notice says it is filed with the county recorder or assessor.
What is the deadline for the Change in Ownership Statement?
File it at the time of recording or, if the transfer is not recorded, within 90 days of the change in ownership. After a death, the deadline is 150 days from the date of death, or when the inventory and appraisal is filed if the estate is probated.
What happens if I do not file the statement?
A penalty applies if you do not file within 90 days of the date the Assessor mails the written request. It is the greater of a flat amount or a percentage of the taxes on the new base year value, capped, and it is collected like delinquent property taxes.
Where do I send the Change in Ownership Statement in Riverside County?
The form's header lists the Assessor-County Clerk-Recorder at PO BOX 751, RIVERSIDE, CA 92502-0751, phone (951) 955-0400, website www.rivcoacr.org. The form prints no other filing channel, so call or check the website for other options.
Do I need a separate form to claim an exclusion from reassessment?
Yes. Answering YES to Part 1 lines C, D, E, F or G only indicates you may qualify. A claim form must be filed and all requirements met to obtain the exclusion, so contact the Assessor for the claim form.
Which form do I use if the transfer was an inheritance?
Complete form BOE-502-D, Change in Ownership Statement, Death of Real Property Owner, if it has not already been filed with the Assessor's office. In Part 2, line B of this form, you can check Inheritance and enter the date of death.
Can I fill out Form BOE-502-AH online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is independent of the county and does not file the statement; you submit it through the Assessor's channels.
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