Form BOE-502-D, Change in Ownership Statement - Death of Real Property Owner, is the statement the San Diego County Assessor requests when a person who owned real property in the county has died. It is one of the San Diego County property tax forms handled by the Assessor, and the form itself says a separate statement is filed for each parcel. The personal representative, trustee or transferee reports what happened to the property and who received it. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original is published by the Assessor.
Last updated
What is BOE-502-D?
Form BOE-502-D, Change in Ownership Statement - Death of Real Property Owner is the statement the County of San Diego Assessor uses to learn who received a decedent's real property, so the Assessor can determine whether a change in ownership has occurred.
The printed notice is a request for a completed statement. It states that failing to file it will result in the assessment of a penalty. The form asks for the decedent's name and date of death, whether the decedent had an interest in real property in the county, the parcel's address and Assessor's Parcel Number (APN), how the property passes (succession without a will, decree of distribution pursuant to will, Probate Code 13650 distribution, action of trustee pursuant to terms of a trust, or affidavit), and who receives it: spouse, registered domestic partner, child(ren) or parent(s), grandchild(ren), cotenant, other beneficiaries or heirs, or a trust. Page 2 covers legal entities and long-term leases, the mailing address for future property tax statements and the certification.
The form cites Section 480 of the Revenue and Taxation Code. Under Section 481, as quoted on the form, these statements are not public documents. The form is not a claim for an exclusion: parent-child, grandparent-grandchild and cotenant exclusions need their own claim or affidavit, which the form directs you to the Assessor to obtain.
Who needs to file BOE-502-D?
The main filer is the personal representative of a decedent who owned real property in San Diego County at the time of death. Section 480(b), quoted on the form, requires the personal representative to file the statement in each county where the decedent owned real property subject to probate proceedings.
In all other cases where an interest in real property passes by reason of death, including through a trust, the statement is filed by the trustee (if the property was held in trust) or by the transferee, in each county where the decedent owned an interest.
- File a separate statement for each parcel of real property the decedent owned.
- If the decedent had no interest in real property in the county, you answer NO and complete only the certification on page 2.
- The certification is signed by the spouse, registered domestic partner or personal representative.
Transfers to a child, parent or grandchild that may qualify for exclusion from reassessment, and cotenant transfers, require an additional claim or affidavit beyond this form.
When to file BOE-502-D
The deadline depends on how the property passes. When the property is subject to probate proceedings, 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 transfers through a trust, the trustee or transferee files within 150 days after the date of death.
Late filing may result in a penalty that is added to the assessment roll and collected like delinquent property taxes; the form's Important notice explains how it is figured, and the Assessor can tell you the amount.
Separate deadlines apply to the exclusion claims mentioned on the form. A parent-child or grandparent-grandchild claim must be filed within three years after the date of death or transfer but before any transfer to a third party, or within six months after the mailing date of a Notice of Assessed Value Change issued as a result of the transfer.
Documents you need
- Copy of the deed by which the decedent acquired title, if you choose that option under Descriptive Information.
- Copy of the decedent's most recent tax bill, if you choose that option under Descriptive Information.
- Legal description of the property, if neither the deed nor the tax bill is available.
- A separate sheet listing every parcel, if there is more than one Assessor's Parcel Number (APN).
- 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 a transfer to a child or parent may qualify for exclusion; filed separately.
- Claim for Reassessment Exclusion for Transfer Between Grandparent and Grandchild, if a transfer to a grandchild may qualify; filed separately.
- Affidavit of Cotenant Residency, if a cotenant-to-cotenant transfer may qualify for exclusion; filed with the county assessor.
How to fill out BOE-502-D
Correct the name and mailing address
Under Name and Mailing Address, 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 check YES or NO for whether the decedent had an interest in real property in this county.
Answer YES or NO correctly
If YES, answer every question on the form. If NO, skip to page 2 and complete and sign the certification.
Describe the property
Enter the street address, city, ZIP code and Assessor's Parcel Number (APN). If there is more than one parcel, attach a separate sheet.
Complete Descriptive Information
Check whether a copy of the deed or the most recent tax bill is attached, or whether neither is available and a legal description is attached. Use the APN-unknown line only if the APN is unknown.
Choose the disposition
Check how the property passes: succession without a will, decree of distribution pursuant to will, Probate Code 13650 distribution, action of trustee pursuant to terms of a trust, or affidavit.
Mark the transfer recipients
Check all that apply: spouse, registered domestic partner, child(ren) or parent(s), grandchild(ren), cotenant, other beneficiaries or heirs, or a trust. For child or grandchild, answer the principal residence and family farm questions.
List trustee and beneficiaries
For a trust, enter the Name of Trustee and Address of Trustee. List each beneficiary or heir with relationship to decedent and percent of ownership received, and check the sale box if applicable.
Answer the entity and lease questions
On page 2, answer whether the decree will distribute an ownership interest in a legal entity owning county real property. Answer the lease question and list other parties' names and addresses if YES.
Enter the tax statement address
Under Mailing Address for Future Property Tax Statements, enter the name and full address where tax statements should be sent.
Sign the certification
The spouse, registered domestic partner or personal representative signs, with printed name, title, date, email address and daytime telephone.
Review and download the PDF
Check each answer against the attachments, then download or print the completed PDF from FillingPDF and file it with the Assessor as described under How to submit.
How to submit BOE-502-D
The form says the statement is filed with the Assessor, and Section 480(b) as printed allows filing with the county recorder or assessor in each county where the decedent owned property. The form prints these Assessor contact details:
- By mail or in person: County of San Diego, Assessor, 1600 Pacific Hwy., Suite 103, San Diego, CA 92101.
- By phone: 619-531-5557.
- By email: [email protected], the address printed in the form's header; confirm with the office how it accepts filings.
The form prints no separate filing instructions beyond these details. Include any attachments the form calls for, such as the deed or tax bill, the conveyance document or court order if the property was sold, and a separate sheet if there is more than one APN. Claims for reassessment exclusions and the Affidavit of Cotenant Residency are filed separately with the county assessor.
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.
- Listing more than one parcel without attaching a separate sheet for the additional APNs.
- Leaving out the deed, the most recent tax bill or, when neither is available, the legal description.
- Skipping the signed certification when the answer to the first question is NO; the form says to sign and complete it on page 2.
- Assuming the form itself secures a parent-child or grandparent-grandchild exclusion; a separate claim must be filed.
- Believing a sale of the property removes the need for a parent-child claim; the form says it does not, if appropriate.
- Omitting the conveyance document or court order when the property has been or will be sold before distribution.
- Leaving the legal-entity control question unanswered when the decree includes an ownership interest in an entity that owns county real property.
- Missing the filing time, which can bring a penalty added to the assessment roll.
Frequently asked questions
What is Form BOE-502-D?
Form BOE-502-D is the Change in Ownership Statement - Death of Real Property Owner, which the San Diego County Assessor requests after an owner of real property dies. It reports the parcel, how it passes and who receives it. Failure to file results in a penalty, according to the form.
Who has to file the Change in Ownership Statement after a death?
The personal representative files it for property subject to probate. In other cases, including trusts, the trustee or transferee files it. Each files in every county where the decedent owned an interest in real property at the time of death.
What is the deadline to file Form BOE-502-D?
For probate property, file prior to or at the time the inventory and appraisal is filed with the court clerk. In all other cases, file within 150 days after the date of death. A penalty may apply to late filing.
Do I file one form for all the decedent's parcels?
No. 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, the form says to attach a separate sheet.
What if the decedent owned no real property in San Diego County?
Check NO on the first question and skip to the certification on page 2. The form says to sign and complete the certification instead of answering the remaining questions.
Is a parent-child exclusion claim included in this form?
No. If a transfer to a child, parent or grandchild may qualify for exclusion from reassessment, a separate claim must be filed. The form says to file it within three years after death or transfer, before any transfer to a third party, or within six months of a Notice of Assessed Value Change.
Is Form BOE-502-D a public record?
No. The form states that it is not subject to public inspection, citing Revenue and Taxation Code Section 481, which says these statements are not public documents 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; you file it with the Assessor through the channels on the form.
Ready to fill out BOE-502-D?
Fill out BOE-502-D now