Last verified 2026-09-13; facts checked against the primary sources below

What is BOE-502-D, and where do I file it after someone dies?

Last verified: September 13, 2026

The short answer: BOE-502-D is California's Change in Ownership Statement—Death of Real Property Owner. It reports a deceased owner's property and transfer information to the county assessor; get the actual form and filing instructions from the county where the property is located. BOE reporting guidance

Treat the assessor report, the real-property recording paperwork, and any applicable reassessment-exclusion claim as separate tasks. One completed form is not confirmation that all three are finished.

Use the California property-transfer-after-death map to identify the likely title route before selecting a recorder or court form.

Which office handles each task?

San Diego's official checklist separates the assessor documents from recorder documents and lists family-transfer exclusion applications separately. Use your property's county instructions for the actual package. San Diego County's death-of-owner guide

For joint-tenancy real property, start with the affidavit of death of joint tenant guide. That form is not appropriate for every ownership arrangement.

When is BOE-502-D due?

California Revenue and Taxation Code section 480(b) distinguishes two situations:

• Property subject to probate proceedings: The personal representative files the statement before or when the inventory and appraisal is filed with the court clerk.
• Other real-property interests transferred because of death, including through a trust: The trustee, if the property was held in trust, or the transferee files within 150 days after death.

The statute calls for filing with the recorder or assessor in each county where the deceased person owned the relevant property. Follow the assessor's current submission instructions and address any notice it sends you. Revenue and Taxation Code section 480

Do not assume an unfinished distribution means there is nothing to report. If you cannot identify the applicable route or a deadline has passed, contact the assessor promptly with the death date, parcel number, and probate status. For the related court filing, see California estate inventory and appraisal.

What information should I gather?

The BOE sample shows the information the statement requests. Gather:

• The deceased owner's name and date of death.
• The property address and assessor's parcel number, or the identifying property information requested if the parcel number is unavailable.
• The deed, recent tax bill, or legal description called for by the form.
• The transfer or disposition information, such as probate, trust, or affidavit, supported by the actual records.
• Beneficiary or heir names, relationships, and ownership percentages to be reported.
• Relevant sale information and the mailing address for future property-tax statements.
• The signer's role and contact information.

The statewide PDF is marked sample only and directs filers to the assessor for the actual form. Use it to prepare, not as a substitute for checking your county's form. BOE-502-D sample and instructions

If a percentage or disposition is unresolved, ask the assessor how to report the pending situation accurately. Do not invent an allocation to fill every blank.

How do I find the right form and submit it?

1. Identify the county for each property.
2. Open the BOE directory of county assessors, then the relevant assessor's official website.
3. Find its BOE-502-D form and current submission instructions. Prepare reporting for each parcel and each relevant county. BOE reporting guidance
4. Check the requested supporting records and complete the signature section for the proper filer.
5. Save a copy of the submitted packet, submission date, delivery evidence, and any county reference number. Ask how to confirm receipt if the route does not provide a receipt.

There is no single statewide mailing address for this county filing. For example, San Diego County publishes its own mail and in-person options. Use those only for San Diego property.

Do I still report property held in a trust?

Yes. A trust does not by itself remove the reporting requirement after the property owner's death. San Diego explicitly instructs families to submit BOE-502-D even when the deceased owner held the property through a trust. San Diego County guidance

Our probate versus trust administration guide explains the broader distinction between those processes.

Does filing the statement preserve the old property-tax assessment?

The statement is not approval of an exclusion. The BOE identifies separate claim forms for qualifying parent-child, grandparent-grandchild, and cotenant exclusions. Eligibility depends on the transfer's facts and the applicable requirements; ask the assessor which claim and deadlines apply. BOE exclusion guidance

What if I already recorded an affidavit or changed the mailing address?

Ask the assessor which documents it has received and which tasks remain. A recorder receipt, a tax-bill address update, and an exclusion decision answer different questions. BOE guidance specifically addresses updating the assessor's mailing address after a death so tax correspondence goes to the right place. BOE reporting and address guidance

Estate Desk helps families organize estate administration. This guide is general information, not legal or tax advice.