The Preliminary Change of Ownership Report (Form BOE-502-A) is the form a buyer completes before a transfer of real property, published here by the San Diego County Assessor/Recorder/County Clerk – Assessor. It is one of the San Diego County property tax forms that travel with a conveyance: it tells the Assessor what kind of transfer took place, what was paid and what the property is like. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the county publishes the official PDF at the source link below.
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What is BOE-502-A?
Form BOE-502-A, the Preliminary Change of Ownership Report, is the form the transferee (buyer) completes before a transfer of real property, under section 480.3 of the Revenue and Taxation Code, and files with each conveyance in the County Recorder's office.
The San Diego County edition carries the header of the San Diego County Assessor/Recorder/County Clerk. The report is organized in a top block and four parts:
- Top block: Assessor's Parcel Number, seller/transferor, buyer/transferee, the property's street address, whether it is intended as your principal residence, a question about 100% rated disabled veterans and their unmarried surviving spouses, and where to mail property tax information.
- Part 1, Transfer Information: statements A through Q covering possible exclusions from reassessment for certain types of transfers, such as transfers between spouses or registered domestic partners, between parents and children or grandparents and grandchildren, trust transfers and leases of 35 years or more.
- Part 2, Other Transfer Information: the date of transfer and the type of transfer, including purchase, foreclosure, gift, inheritance and lease transactions.
- Part 3, Purchase Price and Terms of Sale: price, down payment, loans, bonds, commissions and how the property was purchased.
- Part 4, Property Information: property type, personal property, rental income and condition.
The form is marked "THIS DOCUMENT IS NOT SUBJECT TO PUBLIC INSPECTION." It reports the transfer; the county's forms page lists exclusion applications, such as the Parent/Child and Grandparent/Grandchild applications, and the Change in Ownership Statement – Death of Real Property Owner as separate forms. For a merger, stock or partnership acquisition, Part 2 refers to Form BOE-100-B.
Who needs to file BOE-502-A?
The transferee, meaning the buyer, completes Form BOE-502-A. The form states it is to be completed by the transferee (buyer) prior to a transfer of the subject property.
- Buyers in any listed type of transfer. Part 2 covers purchase, foreclosure, gift, trade or exchange, contract of sale, inheritance, boundary adjustment and several lease transactions, so the report is not limited to sales.
- Corporate buyers. The certification can be signed by a corporate officer, who prints a name and title below the signature.
- Personal representatives. The printed-name line names the buyer/transferee, personal representative or corporate officer.
The seller or transferor is listed on the form but is not the person who completes it. The form is filed in the County Recorder's office of the county where the property is located, so a property in another county is filed with that county's Recorder rather than in San Diego County.
Every statement in Part 1 must be answered, including for transfers that may qualify for an exclusion from reassessment.
When to file BOE-502-A
Complete Form BOE-502-A before the transfer of the property. The form states it is to be completed by the buyer prior to a transfer, and that it must be filed with each conveyance in the County Recorder's office for the county where the property is located.
The form prints no separate day-count deadline. Part 2, line A asks for the date of transfer only if it differs from the recording date, so the recording of the conveyance is the reference point. If you hold the transfer in several conveyances, the form calls for a report with each one.
After you file, the Assessor's office may contact you for additional information about the transaction, as printed at the bottom of page 2.
Documents you need
- A list of the personal or business property, or incentives, provided by the seller, if you answer YES on Part 4, line B and a list is available; the form asks you to attach it.
- Any accompanying statements or documents you include with the report: the certification covers them, declaring them true and correct to the best of your knowledge and belief.
How to fill out BOE-502-A
Enter parcel and party details
At the top, enter the Assessor's Parcel Number, the seller/transferor, the buyer/transferee, the buyer's daytime telephone number and email address, and the street address or physical location of the property.
Answer the residence and veteran questions
Check YES or NO for whether the property is intended as your principal residence, and give the date of occupancy or intended occupancy (MO DAY YEAR) if YES. Then check YES or NO on the 100% rated disabled veteran question.
Give the property tax mailing address
Enter the name, address, city, state and ZIP code where property tax information should be mailed.
Complete the Part 1 statements
Check YES or NO for every statement A through Q on possible exclusions from reassessment. Give the follow-up answers under C and the date of death under D where they apply, and read the instructions for the lines marked with an asterisk.
Explain special cases
Where line H or J is YES, explain; if line Q applies, say who the transfer is to. Use the open space at the end of Part 1 for anything that helps the Assessor understand the transfer.
Complete Part 2 transfer details
Enter the date of transfer on line A if it differs from the recording date, check the type of transfer on line B with any dates or lease terms it asks for, and on line C check YES or NO for a partial interest and give the percentage.
Enter price and financing in Part 3
Fill in the total purchase price (A), the cash down payment or value of trade (B), and the first and second deeds of trust (C and D) with interest rate, years, payments and loan type, plus any balloon payment and due date.
Finish Part 3 lines E to H
Answer E on any assumed improvement bond or public financing and the outstanding balance, enter commissions paid by the buyer on F, check how the property was purchased on G, and explain special terms or concessions on H.
Describe the property in Part 4
Check the type of property on line A, answer B on personal or business property and incentives, C on a manufactured home, and D on rental or other income. Check the condition on E and describe it.
Sign and complete the certification
The buyer/transferee or corporate officer signs and dates the certification and gives a telephone number. Print the name of the buyer/transferee, personal representative or corporate officer, with title and email address.
Review and download the completed PDF
Check every line against your transfer documents, then download or print the completed PDF from FillingPDF and file it with the conveyance as described under How to submit.
How to submit BOE-502-A
Form BOE-502-A is filed with each conveyance in the County Recorder's office of the county where the property is located. The form prints no separate mailing address, upload portal or appointment rule.
For San Diego County, the form's header lists the San Diego County Assessor/Recorder/County Clerk:
- Address: 1600 Pacific Highway, Suite 103, San Diego, CA 92101.
- Phone: (619) 531-5730.
- Email: [email protected].
Use the phone number or email to ask the office how it accepts the report with your conveyance. The county lists the report among its assessor forms at https://arcc.sandiegocounty.gov/content/arcc/home/divisions/assessor/assessor-forms.html. The form states no fee. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Having the seller complete the form; it is to be completed by the transferee (buyer) prior to the transfer.
- Leaving statements in Part 1 unanswered; the form says to complete all statements, A through Q.
- Passing over the asterisked Part 1 lines (C, D, E, F, G and P) without reading the instructions for Part 1 the form refers to.
- Checking YES on Part 1, line H or J without the explanation the line asks for.
- Marking line C YES but skipping the follow-up questions on whether it was the transferor's principal residence and whether it is a family farm.
- Checking YES for principal residence in the top block without the date of occupancy or intended occupancy.
- Entering a value for personal or business property on Part 4, line B without attaching the list, when one is available.
- Filing the report in the Recorder's office of a different county than the one where the property is located.
- Leaving the certification unsigned or the printed name, title and email blank.
Frequently asked questions
What is Form BOE-502-A?
Form BOE-502-A is the Preliminary Change of Ownership Report. The buyer (transferee) completes it before a transfer of real property, under section 480.3 of the Revenue and Taxation Code, and it is filed with each conveyance in the County Recorder's office of the county where the property is located.
Who has to fill out the Preliminary Change of Ownership Report?
The buyer, called the transferee on the form. The form assigns it to the buyer, not the seller. The buyer/transferee or a corporate officer signs the certification, and the printed-name line also allows a personal representative.
When do I file the Preliminary Change of Ownership Report?
Complete it before the transfer and file it with each conveyance in the County Recorder's office. The form prints no day-count deadline; Part 2, line A asks for the date of transfer only if it differs from the recording date.
Where do I file Form BOE-502-A in San Diego County?
File it with the County Recorder's office for the county where the property is located. The form's header lists the San Diego County Assessor/Recorder/County Clerk at 1600 Pacific Highway, Suite 103, San Diego, CA 92101, phone (619) 531-5730, email [email protected].
Is the Preliminary Change of Ownership Report public?
No. The form is marked "THIS DOCUMENT IS NOT SUBJECT TO PUBLIC INSPECTION." The Assessor's office may still contact you for additional information about the transaction, as printed at the bottom of page 2.
What is Part 1 of the report for?
Part 1 lists possible exclusions from reassessment for certain types of transfers, lines A through Q, such as transfers between spouses, between parents and children, to or from a revocable trust, or after a cotenant's death. Answer every statement YES or NO; asterisked lines refer to the Part 1 instructions.
What if I received only part of the property?
Check YES on Part 2, line C, "Only a partial interest in the property was transferred," and enter the percentage transferred. If the whole interest was transferred, check NO on that line.
Which form applies to a merger, stock or partnership acquisition?
On Form BOE-502-A, Part 2, line B, the option for a merger, stock, or partnership acquisition names Form BOE-100-B next to it. Check that option when it describes your transfer, and use Form BOE-100-B as the form directs.
Can I fill out Form BOE-502-A online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not the county, and does not file the report; you file it through the channels described under How to submit.
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