As a Trustee, When Do You Have to Notify the County About a Death Involving Real Estate? A simple guide for children, heirs, and trustees handling a deceased parent’s home in California.

February 13, 2026
devinlucas

In most cases, California law requires a Change in Ownership Statement within 150 days of death.

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Losing a parent is emotional.
Handling their home? That can feel overwhelming fast.

One of the most common questions we hear from families in Newport Beach and Costa Mesa is this:

“When do I have to tell the county that my parent passed away?”

Great question.
Because the answer is not obvious.
And mistakes can lead to penalties, tax issues, and problems later when you try to sell.

Here is the rule that surprises almost everyone:

California law requires a Change in Ownership Statement within 150 days of death.

Yes. Really.

Under California Revenue & Taxation Code §480(b), the trustee or estate representative must file:

BOE-502-D — Change in Ownership Statement (Death of Real Property Owner)

This form goes to the County Assessor, not the Recorder.

This requirement exists even if:

The home stays in the trust
No deed has been recorded yet
The family is still deciding what to do

For property tax purposes, the “transfer” occurs at date of death.

But other rules may apply. Let’s walk through it step-by-step in plain English…

First — Why the County Needs to Know

When a property owner dies, California treats this as a change in ownership for property tax purposes.

That does NOT automatically mean taxes will go up, as some exceptions, such as Prop 19, may apply.
But the county assessor must review the situation.

This review determines things like:

Whether the home qualifies for Proposition 19 exclusions
Whether reassessment will occur
Who the new owners are

This is why reporting the death is so important.

The Biggest Confusion: Recorder vs. Assessor

Trustees often think they must “tell the County Recorder.”
In reality, two different county offices are involved.

County Recorder → title records
County Assessor → property taxes

Both eventually need notice.
But they serve different purposes.

Option 1 — Recording the Death and Transfer Title via an Affidavit of Death and Quitclaim Deed

Step 1: Most families eventually record an:

Affidavit of Death of Trustee

This document:

Removes the deceased person from title as the former trustee
Allows the new trustee to then sell or transfer the home
Alerts the county that a change in ownership may have occurred

There is no strict deadline to record this. But practically, it must be done before selling or transferring the property.

If you just file the Affidavit of Death of Trustee, the county will likely request a formal BOE-502-D — Change in Ownership Statement with a 90-day timeline to comply.

Step 2: Then… Most families eventually record a:

Quitclaim Deed

This document:

Formally transfers the title (i.e. from the deceased parent or their trust, into the heir’s personal name(s) or their trusts, such as from parent to children).
Alerts the county that a change in ownership has occurred.
Identifies the new owner(s) of the property.

Option 2 — BOE-502-D — Change in Ownership Statement (Death of Real Property Owner)

If you’re not ready to formally transfer the title (perhaps contemplating a sale, a sibling buyout, or other options for how to proceed) then under California Revenue & Taxation Code §480(b), the trustee or estate representative must file BOE-502-D — Change in Ownership Statement (Death of Real Property Owner) within 150 days of death.

This form goes to the County Assessor, not the Recorder.

This document:

Alerts the county that a change in ownership has occurred.
Identifies the new owner(s) of the property.

This requirement exists even if:

The home stays in the trust
No deed has been recorded yet
The family is still deciding what to do

For property tax purposes, the “transfer” occurs at date of death.

The Second Deadline — The 90-Day Rule

If you alert the county of the death without formally transferring title (such as filing an Affidavit of Death of Trustee, but not yet filing a Quitclaim Deed transferring title) then the Assessor sends you a request for the BOE-502-D — Change in Ownership Statement (Death of Real Property Owner), you must respond within 90 days of the request.

Miss this deadline and the county can impose penalties:

$100 minimum
OR 10% of the new tax bill
Up to $5,000 for residential property

The Probate Timeline (If Probate Is Opened)

If the estate goes through probate, the rule shifts slightly.

The Change in Ownership Statement must be filed:
When the Inventory & Appraisal is filed with the probate court.

Think of the deadlines as layered:

The form must be filed at the earliest of:

150 days after death
When probate inventory is filed
90 days after Assessor request

Whichever happens first.

How Proposition 19 Fits Into This

This is where timing becomes critical.

If a child inherits a parent’s home and wants to keep it, they may qualify for a Prop 19 parent-to-child exclusion.

But this exclusion has strict filing requirements and timelines, generally speaking, within one year. We’ve written extensively about Prop 19 (see other Prop 19 articles here), and we help families navigate this every week.

Delays or mistakes can trigger:

Full reassessment
Permanent property tax increases
Loss of valuable tax benefits

Review other Prop 19 articles here.

Why This Matters in Newport Beach & Costa Mesa

Many Orange County homes have:

Very low Proposition 13 tax bases
Significant appreciation
Complex trust ownership

One missed filing can cost families thousands per year in property taxes.

We regularly help trustees:

Prepare and file reporting forms
Coordinate trust and title transfers
Plan Prop 19 strategies (see other Prop 19 articles here)
Sell inherited homes with minimal stress

Handling inherited real estate is not just a transaction.
It’s a process.
And you don’t have to navigate it alone.

How Lucas Real Estate Helps Trustees

Helping families manage inherited real estate is a core part of what we do.

At Lucas Real Estate Group we combine:

Real estate brokerage
Real estate legal knowledge
Property tax and Prop 19 expertise

We assist with:

Trust and estate sales
Out-of-state trustee representation
Family transfers and buyouts
Rental and property management
Strategic timing and tax planning

Whether you plan to sell, rent, or keep the home, we can guide the entire process.

Sources

California Revenue & Taxation Code §480(b)–(c)
California Board of Equalization Form BOE-502-D
California Proposition 19 (2020)
California Revenue & Taxation Code §63.2 (Parent-Child Transfer Exclusion)

Questions or Need Help?

Thinking of selling California real estate, we would love the opportunity to assist – we provide full service sales and property management in Newport Beach, Costa Mesa and surrounding areas. If you are seeking to sell or professionally manage your home in Newport Beach, Costa Mesa or the surrounding areas, call or email anytime for a free brief consultation – info@lucas-real-estate.com or 949-478-1623. Sign up for our Newsletter here.

For matters involving family transfers, trusts, private sales, or tax-driven strategies, please schedule a paid one-hour consultation (Zoom, phone, or in-person):
Book a consultation here

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Author
Devin R. Lucas is a Real Estate Broker, REALTOR® and Real Estate Attorney specializing in Newport Beach, Costa Mesa, and Orange County coastal communities. Courtney Lucas, a licensed CPA, Real Estate Salesperson, and REALTOR®, provides expert financial insight alongside real estate services. Together, they lead Lucas Real Estate, operating in conjunction with Coldwell Banker, the region’s premier luxury brokerage.

Lucas Real Estate offers unmatched expertise in California real estate sales, property management, capital gains strategies, and property tax matters, including Propositions 13, 58, 193, 60, 90, and new Proposition 19.

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