The Affidavit of Cotenant Residency (BOE-58-H) is a form of the San Diego County Assessor, one of the San Diego County property tax forms, that a surviving cotenant signs under penalty of perjury. It supports the change in ownership exclusion under Revenue and Taxation Code section 62.3 for a transfer between two cotenants that takes effect on the death of one of them. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original form is published by the Assessor at the official source link.
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What is BOE-58-H?
Form BOE-58-H, Affidavit of Cotenant Residency, is the San Diego County Assessor's form on which a surviving cotenant affirms, under penalty of perjury, continuous residence with the deceased cotenant for the year before death, as part of the change in ownership exclusion.
The form explains the rule behind it. Under Revenue and Taxation Code section 62.3, when certain conditions are met, a transfer of a cotenancy interest in real property from one cotenant to the other that takes effect upon the death of one cotenant is not a change in ownership. The rule applies to transfers that occur on or after January 1, 2013.
The form lists the conditions that must all be met:
- The transfer is solely between two individuals who together own 100 percent of the property in joint tenancy or tenancy in common.
- The deceased cotenant's interest passes to the surviving cotenant, who then owns 100 percent and ends the cotenancy.
- Both cotenants were owners of record for the one-year period immediately preceding the death.
- The property was the principal residence of both cotenants immediately before the death, and both continuously resided there for that one-year period.
- The surviving cotenant signs the affidavit.
The form collects the names, the date of death, the property address and Assessor's Parcel Number (APN), the way the property passed, and answers to three questions. It is issued by the County of San Diego Assessor, and the Assessor's forms page lists it under "Others." The form states that it is subject to public inspection.
Who needs to file BOE-58-H?
The main group is the surviving cotenant of a property that two individuals owned together, in joint tenancy or tenancy in common, and that passed to the survivor on the other owner's death. The surviving cotenant is the person who completes and signs the affidavit.
The form ties the exclusion to conditions, so it fits only when all of them are true:
- Only two individuals owned the property, and together they owned 100 percent of it.
- Both were owners of record for the one-year period immediately preceding the death.
- The property was the principal residence of both, and both continuously resided in it for that one-year period.
- The transfer occurred on or after January 1, 2013.
The form does not cover transfers among more than two owners or situations where the deceased and the survivor did not both live in the property for the full year. It does not describe who may sign for the survivor, and the certification is written in the first person for the surviving cotenant.
When to file BOE-58-H
The triggering event is the death of one of two cotenants whose interest passes to the surviving cotenant. The form asks for the date of death and for the one-year period immediately preceding it, so the affidavit can be completed only after the death has occurred.
The exclusion applies to transfers that occur on or after January 1, 2013. The form prints no separate filing deadline and no processing time. Contact the Assessor's office, using the telephone number or email address printed on the form, to confirm timing for your situation.
Documents you need
- A complete copy of the trust and all amendments, only if the property passed through an action of a trustee pursuant to the terms of a trust (the third option under Disposition of real property).
How to fill out BOE-58-H
Check the name and mailing address
At the top, review the printed name and mailing address under NAME AND MAILING ADDRESS and make any necessary corrections.
Confirm the conditions are met
Read the list of conditions under Revenue and Taxation Code section 62.3. All of them must apply: two owners holding 100 percent, both owners of record for one year, and both residing continuously in the property as their principal residence.
Enter the names and date of death
Write the Name of Surviving Cotenant, the Name of Deceased Cotenant and the Date of Death.
Enter the property information
Fill in the Street Address of Real Property, the Assessor's Parcel Number (APN) and the City, State, Zip Code.
Mark any exemption the property had
Next to Property was eligible for, mark Homeowners' Exemption or Disabled Veterans' Exemption if it applies.
Select the disposition of the property
Under Disposition of real property, mark one: affidavit of death of joint tenant, decree of distribution pursuant to will or intestate succession, or action of trustee pursuant to terms of trust. For the trust option, attach a complete copy of the trust and all amendments.
Answer questions 1 and 2
Mark Yes or No for whether the property was the principal residence of the deceased cotenant (question 1) and of the surviving cotenant (question 2) for the one-year period immediately preceding the date of death.
Answer question 3 on beneficiaries
Mark Yes or No for whether there are any other beneficiaries of the real property. If Yes, list them on the line provided.
Sign and date the certification
The surviving cotenant signs and dates under Signature of Surviving Cotenant and Date, certifying under penalty of perjury under California law that the information is true and that they continuously resided with the decedent in the property for the one-year period.
Add contact details
Enter your Email Address and Telephone Number in the last row of the form.
Review and download the completed PDF
Check every entry, then download or print the completed PDF from FillingPDF and send it as described under How to submit.
How to submit BOE-58-H
The form does not name a specific submission channel. It prints the contact details of the County of San Diego Assessor, which is the office to ask about how to return it:
- Address: 1600 Pacific Highway, Suite 103, San Diego, CA 92101
- Telephone: (619) 531-5730
- Email: [email protected]
Before you send the form, make any needed corrections to the printed name and mailing address at the top. Sign and date the certification yourself. If the property passed by action of a trustee under a trust, attach a complete copy of the trust and all amendments. The form states that the document is subject to public inspection, so include only what the form asks for. The form mentions no fee. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels.
Common mistakes to avoid
- Signing the certification when you did not continuously reside in the property with the deceased cotenant for the one-year period immediately preceding the date of death.
- Using the form when the property was not the principal residence of both cotenants immediately before the death.
- Using the form for a transfer that is not solely between two individuals who together owned 100 percent of the property.
- Selecting the action of trustee disposition without attaching a complete copy of the trust and all amendments.
- Leaving the printed name and mailing address uncorrected when they are wrong.
- Answering Yes to question 3 about other beneficiaries without listing them on the line provided.
- Submitting the affidavit unsigned or undated; the surviving cotenant must sign the certification under penalty of perjury.
- Overlooking that the document is subject to public inspection when deciding what to write on it.
Frequently asked questions
What is Form BOE-58-H, Affidavit of Cotenant Residency?
It is the San Diego County Assessor's form on which a surviving cotenant affirms, under penalty of perjury, that they continuously resided in the property with the deceased cotenant for the year before death. It supports the change in ownership exclusion under Revenue and Taxation Code section 62.3.
Who can use the Affidavit of Cotenant Residency?
The surviving cotenant, when two individuals together owned 100 percent of the property, both were owners of record and lived in it as their principal residence for the year before one died, and the transfer occurred on or after January 1, 2013.
Do I have to attach anything to BOE-58-H?
Only if the property passed by action of a trustee under a trust. In that case the form tells you to attach a complete copy of the trust and all amendments. The form lists no other attachments.
Can I fill out the BOE-58-H online?
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 form with the County of San Diego Assessor, so you send it through the Assessor's channels.
Where do I send the Affidavit of Cotenant Residency in San Diego County?
The form does not name a channel, but it prints the Assessor's office at 1600 Pacific Highway, Suite 103, San Diego, CA 92101, telephone (619) 531-5730, and email [email protected]. Contact the office to confirm how to return it.
Does a surviving cotenant have to sign under penalty of perjury?
Yes. The form states that the surviving cotenant must sign an affidavit under penalty of perjury affirming continuous residence in the property with the deceased cotenant for the one-year period immediately preceding the date of death.
Is the affidavit a public record?
The form states at the bottom that the document is subject to public inspection. Keep that in mind when entering contact details, beneficiary names and any other information.
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