Change of Ownership

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An owner of record is deceased; how do I notify the Assessor? Will this remove the decedent from title?

The Assessor’s Office must be notified upon the death of an owner within 150 days of the date of death, or if the estate is probated at the time the inventory and appraisal is filed. You may notify the Assessor of death by completing a Change in Ownership Statement – Death of Real Property Owner. This form is required even if the decedent held property in a trust.

This form does not remove or change the current title and is used for assessment purposes only.

I sold this property years ago. Why are you still sending me tax bills?

The Assessor’s Office does not send out tax bills. The bill will come from the Tax Collector for one of two reasons. Either we failed to update our records after a deed transferring real property was recorded, or the property was transferred by means other than a recorded deed and no notification was sent to the Assessor’s office. Personal property (including boats, aircraft, manufactured homes, and business property) is typically not transferred by a deed, so it is imperative that you notify the Assessor as soon as possible after selling it. The same is true for real property transactions in which a deed is not recorded until the buyer has paid the seller in full and/or satisfied any other conditions of the sale.

Where can forms to transfer title or a deed of reconveyance be located?

Legal forms can usually be found at stationary stores or other businesses that carry legal forms. Some forms can also be found on our website.

If I transfer title to my property to a legal entity will it be reassessed?

In general, the transfer of any interest in real property to a corporation, partnership, limited liability company, or other legal entity is a change of ownership of the interest transferred and will be reassessed. Exception: Transfers between individuals and legal entities or between legal entities which result solely in a change in the method of holding title and in which the proportional ownership interest remain the same after the transfer are not subject to reappraisal. If this applies, the property owner will be required to provide documentation such as articles of incorporation, articles of organization, or partnership agreements to show that no proportional interest change took place.

I would like to add my son as joint tenant. Will the property be reappraised?

No. This is not a change of ownership requiring a reappraisal under the present law; however, you may need to apply for the proposition 58 exclusion. The creation of a Joint Tenancy is not generally considered a Change in Owernship.

In a divorce situation, does the change of ownership trigger a reappraisal?

No. All transfers between husband and wife are excluded from reappraisal.

Why did you reappraise my property when it didn’t change ownership?

A number of transactions are legally excluded from the meaning of the term “change of ownership”, but we can’t apply those exclusions without first verifying that all requirements have been met and the proper application (if required) has been filed. For example, if you simply added your spouse on title, but you have different last names, we will need a copy of your marriage certificate. If you had to add or remove someone from title so you could refinance or get a new loan on the property, we will need a Security Interest Affidavid signed by all affected parties. We may also request additional documentation to confirm who had financial and/or equitable interest in the property. If you transfer title into your trust, partnership, corporation or LLC, we may need copies of the relevant documents showing no one else has an ownership interest. Call your local district office or the Property Transfers Department immediately if you believe your property should not have been reappraised.