SERVICE
A guide to property related matters following an owner's death
Steps that are required if they owned real property in San Francisco.
What to do
Settling property-related affairs
Losing a loved one is a difficult time. As you navigate the days ahead, it is also important to address the property related matters if they owned real property. This guide is designed to provide you with general information and steps to settle the property owner’s affairs in a timely and efficient manner. Staff at the Office of the Assessor Recorder is ready to assist you if you have any questions.
Commonly, the executor or administrator of an estate has the legal responsibility for handling the decedent’s property. This typically involves filing the change in ownership statement, transferring title, updating property records, and recording legal documents such as an affidavit of death and deeds with our office. In certain cases, an attorney may assist the executor or administrator in these tasks.
Filing requirements
Per state law, when a property owner dies, the death is considered a change in ownership and the real property that is subject to local property taxation can be reassessed as of the date of death for property tax purposes.
A Change in Ownership Statement, Death of Real Property Owner (BOE-502-D) must be filed with our office within 150 days of the date of death or within 90 days of the written request from our office. If the estate is probated, the form must be filed when the "inventory and appraisal” is filed.
For property held in trust, when the trustor and/or present beneficiary of the trust dies, the change in ownership (the date of reassessment) is the date of death, not the date of distribution to a successor beneficiary.
We accept the change in ownership statement by mail and over the counter at our City Hall office.
The failure to file results in a penalty of either:
- One hundred dollars ($100), or
- 10% of the taxes applicable to the new base year value of the real property or manufactured home, whichever is greater, but not to exceed five thousand dollars ($5,000) if the property is eligible for the homeowners’ exemption or twenty thousand ($20,000) if the property is not eligible for the homeowners’ exemption if that failure to file was not willful.
This penalty will be added to the assessment roll. Here is more information on delinquent property taxes and penalties for nonpayment from the Office of the Treasurer and Tax Collector.
Checklist of documents to submit to the Assessor
If the decedent had a will:
- Change in Ownership Statement, Death of Real Property Owner Form (BOE-502-D)
- Death Certificate
- Copy of the deed
- Copy of signed will
- Copy of State of California Certificate of Registration of Domestic Partnership, if applicable.
If the decedent did not have a will:
- Change in Ownership Statement, Death of Real Property Owner Form (BOE-502-D)
- Death Certificate
- Copy of the deed
- Letters of Administration, probate documents
- List of heirs showing relationship to the decedent
- Copy of State of California Certificate of Registration of Domestic Partnership, if applicable.
If the decedent’s property was in a trust:
- Change in Ownership Statement, Death of Real Property Owner Form (BOE-502-D)
- Death Certificate
- Copy of the deed
- Entire trust including amendments and attachments
- Copy of State of California Certificate of Registration of Domestic Partnership, if applicable.
Update the mailing address
The mailing address will remain the same until our office is notified through a new deed, or upon receipt of documentation naming the decedent’s administrator, executor, or trustee, along with a completed Change of Mailing Address form. To avoid problems, update the mailing address as soon as possible.
Checklist of documents to submit to the Recorder
- As you navigate this process, you may also need to file an Affidavit of Death with the Recorder division of our office. This document provides official proof of the owner's death and helps to initiate the process of transferring ownership of the property.
The documents needed to transfer the land or real property (affidavit, deed, declaration, order etc.) may be obtained through a title company, a real estate attorney, stationery stores or various websites.
Death of a Joint Tenant Transfer
1.Affidavit of Death form
2. Certified copy of Death Certificate: It must be the original certified copy with the raised City seal
3.Preliminary Change of Ownership Report (PCOR) form
Death of a cotenant
Affidavit of cotenant residency
Add Name/Delete Name/Change Vesting
1.Some type of deed (Grant, Quit Claim)
2. Preliminary Change of Ownership Report (PCOR) form
Reminder: Although we would like to give you as much information as possible, under California law, our document examiners are prohibited from providing legal advice or assisting in document preparation Section 6125 of the Business and Professions Code.
Inheriting property, tax savings under Proposition 19
Property tax savings may be available for children inheriting property.
The Intergenerational Transfer Exclusion (Proposition 19, passed in 2020) allows for the transfer of property along with its lower Proposition 13 base year value to a person's child(ren) or grandchild(ren) when the following conditions are met:
- The property must be the principal residence of the parent(s) or grandparent(s).
- The property must become the principal residence of at least one inheriting child or grandchild within 1 year of the parent or grandparent’s death. Applicants must file a Homeowners’ Exemption claim within 1 year of the date of death for this benefit to apply.
- An exclusion claim form must be filed within 3 years of the transfer or before the property is transferred to a third party, whichever is earlier, for the benefit to apply.
File these forms for children inheriting property from parents:
- Claim for Homeowners’ Property Tax Exemption (BOE-266) - must be filed within 1 year of the transfer
- Claim for Reassessment Exclusion for Transfer between Parent and Child Occurring on or After February 16, 2021 (BOE-19-P) - must be filed within 3 years of the transfer
File these forms for grandchildren inheriting property from their grandparents when the parents are pre-deceased:
- Claim for Homeowners’ Property Tax Exemption (BOE-266) - must be filed within 1 year of the transfer
- Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild(ren) (BOE-58-G) - must be filed within 3 years of the transfer
Note: only the residential principal place of residence qualifies; all other property (including commercial property) will be reassessed. More information about Proposition 19 | San Francisco (sf.gov)
Supporting information
Special cases
Death certificates
For certified copies of the death certificate of the person who died. You can request a death certificate from the following:
- If death occurred within the last 3 years, apply through the Office of Vital Records.
- Address: 101 Grove Street, Room 105, San Francisco, CA 94102.
- If death occurred more than 3 years ago, apply through the Office of the County Clerk.
- Address: 1 Dr. Carlton B Goodlett Place, Room 162, San Francisco, CA 94102.
Get help
Address
1 Dr. Carlton B Goodlett, Room 190
San Francisco, CA 94102
Our regular office hours are from 8:00 am to 5:00 PM. Our in-person document recording hours are from 8:00 am to 4:00 pm.
Phone
Partner agencies
What to do
Settling property-related affairs
Losing a loved one is a difficult time. As you navigate the days ahead, it is also important to address the property related matters if they owned real property. This guide is designed to provide you with general information and steps to settle the property owner’s affairs in a timely and efficient manner. Staff at the Office of the Assessor Recorder is ready to assist you if you have any questions.
Commonly, the executor or administrator of an estate has the legal responsibility for handling the decedent’s property. This typically involves filing the change in ownership statement, transferring title, updating property records, and recording legal documents such as an affidavit of death and deeds with our office. In certain cases, an attorney may assist the executor or administrator in these tasks.
Filing requirements
Per state law, when a property owner dies, the death is considered a change in ownership and the real property that is subject to local property taxation can be reassessed as of the date of death for property tax purposes.
A Change in Ownership Statement, Death of Real Property Owner (BOE-502-D) must be filed with our office within 150 days of the date of death or within 90 days of the written request from our office. If the estate is probated, the form must be filed when the "inventory and appraisal” is filed.
For property held in trust, when the trustor and/or present beneficiary of the trust dies, the change in ownership (the date of reassessment) is the date of death, not the date of distribution to a successor beneficiary.
We accept the change in ownership statement by mail and over the counter at our City Hall office.
The failure to file results in a penalty of either:
- One hundred dollars ($100), or
- 10% of the taxes applicable to the new base year value of the real property or manufactured home, whichever is greater, but not to exceed five thousand dollars ($5,000) if the property is eligible for the homeowners’ exemption or twenty thousand ($20,000) if the property is not eligible for the homeowners’ exemption if that failure to file was not willful.
This penalty will be added to the assessment roll. Here is more information on delinquent property taxes and penalties for nonpayment from the Office of the Treasurer and Tax Collector.
Checklist of documents to submit to the Assessor
If the decedent had a will:
- Change in Ownership Statement, Death of Real Property Owner Form (BOE-502-D)
- Death Certificate
- Copy of the deed
- Copy of signed will
- Copy of State of California Certificate of Registration of Domestic Partnership, if applicable.
If the decedent did not have a will:
- Change in Ownership Statement, Death of Real Property Owner Form (BOE-502-D)
- Death Certificate
- Copy of the deed
- Letters of Administration, probate documents
- List of heirs showing relationship to the decedent
- Copy of State of California Certificate of Registration of Domestic Partnership, if applicable.
If the decedent’s property was in a trust:
- Change in Ownership Statement, Death of Real Property Owner Form (BOE-502-D)
- Death Certificate
- Copy of the deed
- Entire trust including amendments and attachments
- Copy of State of California Certificate of Registration of Domestic Partnership, if applicable.
Update the mailing address
The mailing address will remain the same until our office is notified through a new deed, or upon receipt of documentation naming the decedent’s administrator, executor, or trustee, along with a completed Change of Mailing Address form. To avoid problems, update the mailing address as soon as possible.
Checklist of documents to submit to the Recorder
- As you navigate this process, you may also need to file an Affidavit of Death with the Recorder division of our office. This document provides official proof of the owner's death and helps to initiate the process of transferring ownership of the property.
The documents needed to transfer the land or real property (affidavit, deed, declaration, order etc.) may be obtained through a title company, a real estate attorney, stationery stores or various websites.
Death of a Joint Tenant Transfer
1.Affidavit of Death form
2. Certified copy of Death Certificate: It must be the original certified copy with the raised City seal
3.Preliminary Change of Ownership Report (PCOR) form
Death of a cotenant
Affidavit of cotenant residency
Add Name/Delete Name/Change Vesting
1.Some type of deed (Grant, Quit Claim)
2. Preliminary Change of Ownership Report (PCOR) form
Reminder: Although we would like to give you as much information as possible, under California law, our document examiners are prohibited from providing legal advice or assisting in document preparation Section 6125 of the Business and Professions Code.
Inheriting property, tax savings under Proposition 19
Property tax savings may be available for children inheriting property.
The Intergenerational Transfer Exclusion (Proposition 19, passed in 2020) allows for the transfer of property along with its lower Proposition 13 base year value to a person's child(ren) or grandchild(ren) when the following conditions are met:
- The property must be the principal residence of the parent(s) or grandparent(s).
- The property must become the principal residence of at least one inheriting child or grandchild within 1 year of the parent or grandparent’s death. Applicants must file a Homeowners’ Exemption claim within 1 year of the date of death for this benefit to apply.
- An exclusion claim form must be filed within 3 years of the transfer or before the property is transferred to a third party, whichever is earlier, for the benefit to apply.
File these forms for children inheriting property from parents:
- Claim for Homeowners’ Property Tax Exemption (BOE-266) - must be filed within 1 year of the transfer
- Claim for Reassessment Exclusion for Transfer between Parent and Child Occurring on or After February 16, 2021 (BOE-19-P) - must be filed within 3 years of the transfer
File these forms for grandchildren inheriting property from their grandparents when the parents are pre-deceased:
- Claim for Homeowners’ Property Tax Exemption (BOE-266) - must be filed within 1 year of the transfer
- Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild(ren) (BOE-58-G) - must be filed within 3 years of the transfer
Note: only the residential principal place of residence qualifies; all other property (including commercial property) will be reassessed. More information about Proposition 19 | San Francisco (sf.gov)
Supporting information
Special cases
Death certificates
For certified copies of the death certificate of the person who died. You can request a death certificate from the following:
- If death occurred within the last 3 years, apply through the Office of Vital Records.
- Address: 101 Grove Street, Room 105, San Francisco, CA 94102.
- If death occurred more than 3 years ago, apply through the Office of the County Clerk.
- Address: 1 Dr. Carlton B Goodlett Place, Room 162, San Francisco, CA 94102.
Get help
Address
1 Dr. Carlton B Goodlett, Room 190
San Francisco, CA 94102
Our regular office hours are from 8:00 am to 5:00 PM. Our in-person document recording hours are from 8:00 am to 4:00 pm.