Form BOE-502-D, Change in Ownership Statement Death of Real Property Owner, is the statement the Yolo County Assessor requests when someone who owned real property in the county has died. It is one of the Yolo County property tax forms tied to a transfer at death, and it is signed under penalty of perjury by the spouse, registered domestic partner or personal representative. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the Assessor publishes the original form at ace.yolocounty.gov.
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What is BOE-502-D?
Form BOE-502-D, Change in Ownership Statement Death of Real Property Owner, is the statement that the Yolo County Assessor requests after a real property owner dies, reporting the decedent's real property in the county and the people or trust who receive it.
The form is printed as a notice and request for a completed Change in Ownership Statement. It states that failure to file will result in the assessment of a penalty. It rests on Section 480(b) of the California Revenue and Taxation Code, which requires the personal representative to file the statement with the Assessor in each county where the decedent owned property at the time of death. A separate statement is filed for each parcel.
Page 1 identifies the decedent, the date of death and the parcel, then records how the property passes: succession without a will, a decree of distribution pursuant to will, a Probate Code 13650 distribution, an action of trustee pursuant to the terms of a trust, or an affidavit. It also records who receives it, such as a spouse, registered domestic partner, child, parent, grandchild, cotenant, other heir or a trust. Page 2 asks about legal entities and long-term leases, the mailing address for future property tax statements, and the certification.
The form does not replace the claims for exclusion from reassessment. A Claim for Reassessment Exclusion for Transfer Between Parent and Child, a Claim for Reassessment Exclusion for Transfer Between Grandparent and Grandchild, and an Affidavit of Cotenant Residency are filed separately when they apply. The form is not subject to public inspection.
Who needs to file BOE-502-D?
The personal representative of a decedent who owned real property in Yolo County files Form BOE-502-D with the Assessor. Section 480(b) of the Revenue and Taxation Code, quoted on the form, requires the statement in each county where the decedent owned property at the time of death.
In other cases where an interest in real property passes by reason of death, including through a trust, the statute assigns the filing to the trustee (if the property was held in trust) or to the transferee. The certification block is signed by the spouse, registered domestic partner or personal representative.
Further points from the form:
- If the decedent had no interest in real property in this county, check NO and complete only the signature and certification on page 2.
- File a separate statement for each parcel the decedent owned.
- Transfers to a child, parent or grandchild may qualify for exclusion from reassessment, but only if the matching claim is filed. A cotenant-to-cotenant transfer requires an Affidavit of Cotenant Residency.
- If the Assessor mailed you this form as a request, complete it even if the printed name and mailing address need corrections; the form has a space for them.
When to file BOE-502-D
The deadline depends on how the property passes at death. Under Section 480(b), quoted on the form, the personal representative files for property subject to probate proceedings prior to or at the time the inventory and appraisal is filed with the court clerk. In all other cases, including property held in trust, the trustee or transferee files within 150 days after the date of death.
Failure to file within the time prescribed by law may result in a penalty. The form says it is added to the assessment roll and collected like any other delinquent property taxes; the form describes how the amount is figured, and the Yolo County Assessor can explain how it applies to your case.
Related claims have their own windows. A Parent/Child or Grandparent/Grandchild exclusion claim must be filed within three years after the date of death or transfer, but before the property is transferred to a third party, or within six months after the date of mailing 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, attached when you check that box in the Descriptive Information section.
- Copy of the decedent's most recent tax bill, attached when you check that box instead of the deed.
- A legal description, only if neither the deed nor the tax bill is available; check the box stating that the legal description is attached.
- A separate sheet listing every Assessor's Parcel Number (APN), if the decedent owned more than one parcel.
- The conveyance document and/or court order, only if the property has been or will be sold prior to distribution.
- Names and mailing addresses of all other parties to the lease, only if the decedent was lessor or lessee in a lease with an original term of 35 years or more, including renewal options.
- A Claim for Reassessment Exclusion for Transfer Between Parent and Child or Between Grandparent and Grandchild, only if the transfer to a child, parent or grandchild qualifies for exclusion; filed separately.
- An Affidavit of Cotenant Residency, only if a cotenant-to-cotenant transfer qualifies for exclusion; filed with the county assessor.
How to fill out BOE-502-D
Correct your name and mailing address
In the Name and Mailing Address block at the top of page 1, make any necessary corrections to the printed name and mailing address.
Enter the decedent and date of death
Write the Name of Decedent and the Date of Death.
Answer the real property question
Check YES or NO for whether the decedent had an interest in real property in this county. If YES, answer all questions; if NO, sign and complete the certification on page 2.
Identify the parcel
Enter the street address, city, ZIP code and Assessor's Parcel Number (APN). Complete one statement per parcel; for more than one parcel, attach a separate sheet.
Check the descriptive information box
Check whether a copy of the deed, the most recent tax bill, or a legal description (if neither is available) is attached. Use the descriptive information line only if the APN is unknown.
Select the disposition of the property
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.
Check who receives the property
Under Transfer/Property Information, check all that apply: spouse, registered domestic partner, child(ren) or parent(s), grandchild(ren), cotenant, other beneficiaries or heirs, or a trust. For children, parents and grandchildren, answer the principal residence and family farm questions.
List trustee and beneficiaries
If a trust is checked, enter the name and address of the trustee. Then list each beneficiary or heir with relationship to the decedent and percent of ownership received.
Mark any sale before distribution
If the property has been or will be sold prior to distribution, check that box and attach the conveyance document and/or court order.
Answer the legal entity question
On page 2, check YES or NO for whether the decree of distribution includes an ownership interest in a legal entity that owns real property in this county. If YES, state whether anyone gains control of more than 50% and give the entity and person or entity gaining control.
Answer the long-term lease question
Check YES or NO for whether the decedent was lessor or lessee in a lease with an original term of 35 years or more, including renewal options. If YES, give the name, mailing address, city, state and ZIP code of all other parties.
Enter the tax statement address
Under Mailing Address for Future Property Tax Statements, write the name, address, city, state and ZIP code where the statements should be sent.
Review, sign and download the PDF
Sign as spouse, registered domestic partner or personal representative, and enter the printed name, title, date, email address and daytime telephone. Download or print the completed PDF from FillingPDF and send it as described under How to submit.
How to submit BOE-502-D
Form BOE-502-D is filed with the county assessor (the statute also names the county recorder) in each county where the decedent owned real property. For Yolo County, the form prints the Yolo County Assessor's details:
- Address: Yolo County Assessor, 625 Court St, Rm. 104, Woodland, CA 95695.
- Phone: Woodland/Davis (530) 666-8135; West Sacramento (916) 375-6496.
- Fax: (530) 666-8213.
- Email: [email protected].
The form itself does not list separate delivery methods or an appointment rule, so ask the office which of these it accepts for a signed statement before you send it. Attach the deed, tax bill or legal description, a separate sheet if there is more than one parcel, and any conveyance document or court order, as described under the required documents. Send a separate statement for each parcel.
Claims for reassessment exclusion and the cotenant affidavit are obtained by contacting the county assessor and are filed separately. 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.
- Answering NO to the real property question but skipping the signature and certification on page 2.
- Leaving out the deed, recent tax bill or legal description that supports the Descriptive Information section.
- Assuming the form alone secures an exclusion for a child, parent or grandchild; the matching Claim for Reassessment Exclusion must also be filed.
- Believing that selling the property relieves the need to file a Parent and Child claim; the form says it does not, when the claim is appropriate.
- Listing beneficiaries or heirs without their relationship to the decedent and the percent of ownership received.
- Skipping the legal entity or 35-year lease questions on page 2, or not providing the lease parties' names and addresses when the answer is YES.
- Submitting the statement unsigned; the certification is made under penalty of perjury and needs a signature, printed name, title and date.
- Missing the filing time, which may result in a penalty added to the assessment roll.
Frequently asked questions
What is Form BOE-502-D used for?
Form BOE-502-D is the Change in Ownership Statement filed with the county assessor after a real property owner dies. It reports the decedent's real property, how it passes and who receives it. The Yolo County Assessor prints it as a request, and failure to file results in a penalty.
Is Form BOE-502-D part of Yolo County property tax?
Yes. It is a Yolo County Assessor form that supports the property tax assessment of real property after a death, by reporting the change in ownership. The form is not open to public inspection and is kept confidential under Revenue and Taxation Code Section 481.
Who has to file the Change in Ownership Statement after a death?
The personal representative files it in each county where the decedent owned real property. Where the property passes outside probate, including through a trust, the trustee (if the property was held in trust) or the transferee files it, per Section 480(b) printed on the form.
What is the deadline to file Form BOE-502-D?
For property subject to probate, 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 late filing may result in a penalty.
Do I file one form for several parcels?
No. File a separate statement for each parcel of real property owned by the decedent. If a single statement lists more than one APN, the form tells you to attach a separate sheet for them.
What if the decedent owned no real property in Yolo County?
Check NO in answer to whether the decedent had an interest in real property in this county, then sign and complete the certification on page 2. You do not need to answer the remaining questions.
Does the form exclude a transfer to a child or grandchild from reassessment?
No. The form only reports the transfer. If a transfer to a child, parent or grandchild qualifies, you must also file the matching Claim for Reassessment Exclusion, generally within three years after the date of death or transfer. Ask the county assessor for the application.
Can I fill out Form BOE-502-D online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the Yolo County Assessor and does not file the form; you submit it to the Assessor yourself through the office's channels.
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