Form BOE-502-D, the Change in Ownership Statement for the death of a real property owner, is the form the Riverside County Assessor-County Clerk-Recorder uses to learn who received a decedent's real property. It is one of the Riverside County property tax forms and is required by Section 480 of the California Revenue and Taxation Code. You can fill out the form online on FillingPDF and download or print the completed PDF. The county publishes the original at the official source link, and the form is not open to public inspection.
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What is BOE-502-D?
Form BOE-502-D, Change in Ownership Statement – Death of Real Property Owner, is the Riverside County Assessor-County Clerk-Recorder form on which a personal representative, trustee or transferee reports who received a decedent's real property after the owner's death.
The form is a separate statement for each parcel. It asks for the decedent's name and date of death, the street address and Assessor's Parcel Number (APN), how the property passes (succession without a will, decree of distribution pursuant to a will, Probate Code 13650 distribution affidavit, or action of a trustee under a trust), and who receives it: a spouse or registered domestic partner, children or parents, grandchildren, a cotenant, other heirs, or a trust. Page 2 asks about any legal entity that owns real property in the county, about leases with an original term of 35 years or more, and where future property tax statements should be mailed.
The form's instructions cite Title 18, Rule 462.260(c) of the California Code of Regulations, which treats inheritance as a change in ownership on the date of death. They also note that a document must be recorded to vest title in the heirs. The statement is a request from the county, and failing to file it can lead to a penalty.
It does not claim any exclusion. Transfers between parent and child or grandparent and grandchild need a separate Claim for Reassessment Exclusion, and cotenant transfers need an Affidavit of Cotenant Residency.
Who needs to file BOE-502-D?
The personal representative of a decedent's estate files Form BOE-502-D with the county recorder or assessor in each county where the decedent owned real property at the time of death that is subject to probate proceedings. In all other cases where an interest in real property passes by reason of death, the trustee (if the property was held in trust) or the transferee files it in each county where the decedent owned an interest.
- File a separate statement for each parcel of real property the decedent owned.
- The signature line is for the spouse, registered domestic partner or personal representative.
- If the decedent had no interest in real property in this county, check NO and sign the certification on page 2 instead of answering the remaining questions.
Anyone claiming an exclusion from reassessment for a transfer to a child, parent or grandchild must also file the claim form named on the statement. Cotenants file an Affidavit of Cotenant Residency. The form does not describe any other representative who may sign.
When to file BOE-502-D
File within the time the Revenue and Taxation Code sets, which depends on how the property passes. For property subject to probate, the personal representative files the statement prior to or at the time the inventory and appraisal is filed with the court clerk. In all other cases, including a transfer through a trust, the trustee or transferee files it within 150 days after the date of death.
The Probate Code requires the personal representative to certify when the inventory and appraisal is filed that Section 480 has been satisfied or does not apply. Failure to file within the prescribed time may result in a penalty that is added to the assessment roll and collected like delinquent property taxes.
Claims for the parent/child and grandparent/grandchild exclusions have their own periods. File within three years after the date of death or transfer, but before the property is transferred to a third party. Alternatively, file within six months after the date a Notice of Assessed Value Change is mailed for the transfer.
Documents you need
- Copy of the deed by which the decedent acquired title, if available; check the matching box under Descriptive Information.
- Copy of the decedent's most recent tax bill, as an alternative to the deed.
- Legal description of the property, if neither the deed nor the tax bill is available.
- A separate sheet listing every APN, if more than one parcel is involved.
- Conveyance document and/or court order, if the property has been or will be sold prior to distribution.
- Claim for Reassessment Exclusion for Transfer Between Parent and Child, if the transfer to a child or parent may qualify for exclusion from reassessment.
- Claim for Reassessment Exclusion for Transfer Between Grandparent and Grandchild, if the transfer to a grandchild may qualify for exclusion from reassessment.
- Affidavit of Cotenant Residency, if a cotenant-to-cotenant transfer may qualify for exclusion from reassessment.
How to fill out BOE-502-D
Correct the name and mailing address
In the NAME AND MAILING ADDRESS box, make any necessary corrections to the printed name and mailing address.
Enter the decedent's details
Write the NAME OF DECEDENT and the DATE OF DEATH. Then answer whether the decedent had an interest in real property in this county; if NO, go to the certification on page 2.
Identify the real property
Enter the street address, city, ZIP code and Assessor's Parcel Number (APN). For more than one parcel, attach a separate sheet and file a separate statement for each parcel.
Mark the descriptive information
Check whether a copy of the deed or the most recent tax bill is attached, or whether a legal description is attached because neither is available.
Select the disposition of the property
Check the way the property passes: succession without a will, decree of distribution pursuant to will, Probate Code 13650 distribution affidavit, or action of trustee pursuant to terms of a trust.
Complete the transfer information
Check all that apply: spouse or registered domestic partner, child(ren) or parent(s), grandchild(ren), cotenant, other beneficiaries or heirs, or a trust. For child, parent and grandchild transfers, answer the principal residence and family farm questions.
List trustee and beneficiaries
For a trust, enter the name and address of the trustee. List each beneficiary or heir with relationship to the decedent and the percent of ownership received.
Note any sale before distribution
If the property has been or will be sold before distribution, check the box and attach the conveyance document and/or court order.
Answer the entity and lease questions
On page 2, say whether the decree of distribution includes an ownership interest in a legal entity that owns real property in the county, and complete the entity section if control of more than 50% changes. Answer the 35-year lease question and list the other parties if YES.
Give the tax statement mailing address
Enter the name, address, city, state and ZIP code for future property tax statements.
Sign, review and download the PDF
The spouse, registered domestic partner or personal representative signs and enters printed name, title, date, email address and daytime telephone. Then download or print the completed PDF from FillingPDF and assemble the attachments.
How to submit BOE-502-D
The form does not set out separate channels. Section 480(b) says the statement is filed with the county recorder or assessor of each county where the decedent owned real property. The top of the form identifies the Riverside County Assessor-County Clerk-Recorder.
- Address: PO Box 751, Riverside, CA 92502-0751.
- Telephone: (951) 955-0400.
- Website: www.rivcoacr.org.
Attach the documents the form calls for, such as the deed or tax bill and any conveyance document or court order. If more than one parcel is involved, attach a separate sheet. For the Claim for Reassessment Exclusion or the Affidavit of Cotenant Residency, contact the county assessor to obtain the application.
The form states that the document is not subject to public inspection. No fee is printed on the form, but a penalty can apply to late filing. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing one statement for several parcels; the form requires a separate statement for each parcel of real property owned by the decedent.
- Checking NO on the interest-in-real-property question but not signing the certification on page 2.
- Filing after the deadline: before or with the inventory and appraisal for probate property, or within 150 days after death in other cases.
- Leaving the deed, tax bill or legal description unattached, so the property cannot be identified.
- Listing heirs without the relationship to the decedent or the percent of ownership received.
- Assuming a sale of the property removes the need for a Claim for Reassessment Exclusion for Transfer Between Parent and Child.
- Omitting the legal entity and the person gaining control when the distribution gives someone more than 50% of an entity that owns real property in the county.
- Skipping the lease question, or leaving out the other parties' names and addresses when the decedent was in a lease with an original term of 35 years or more.
- Leaving the printed name and mailing address uncorrected when they are wrong.
- Submitting the statement unsigned; the certification is made under penalty of perjury.
Frequently asked questions
What is Form BOE-502-D used for?
Form BOE-502-D is the Change in Ownership Statement for the death of a real property owner, issued by the Riverside County Assessor-County Clerk-Recorder. It tells the county who received the decedent's real property, so the change in ownership can be recorded. A separate statement is filed for each parcel.
Who has to file the change in ownership statement after a death?
The personal representative files it for property subject to probate, in each county where the decedent owned real property. In other cases, the trustee (for trust property) or the transferee files it. The signature line is for the spouse, registered domestic partner or personal representative.
What is the deadline for Form BOE-502-D?
For probate property, file before or when the inventory and appraisal is filed with the court clerk. In all other cases, file within 150 days after the date of death. Late filing may bring a penalty added to the assessment roll and collected like delinquent property taxes.
What if the decedent owned no property in Riverside County?
Check NO on the question about an interest in real property in the county, then sign and complete the certification on page 2. You do not need to answer the other questions.
Do I need a separate form for each parcel?
Yes. The form says to file a separate statement for each parcel of real property owned by the decedent. If you list more than one APN on a statement, attach a separate sheet.
Does this form claim the parent-child or grandparent-grandchild exclusion?
No. A transfer that qualifies for exclusion from reassessment needs the separate Claim for Reassessment Exclusion for Transfer Between Parent and Child, or Between Grandparent and Grandchild. Contact the county assessor for the application. Selling the property does not remove the need for the parent-child claim.
Is Form BOE-502-D open to public inspection?
No. The form says it is not subject to public inspection. It cites Revenue and Taxation Code Section 481, which says these statements are not public documents and are not open to inspection, except as provided by Section 408.
Can I fill out Form BOE-502-D online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the statement with the county; you submit it through the Assessor-County Clerk-Recorder's channels.
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