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1 (951) 955-6200

accrmail@asrclkrec.com

Change of Ownership Reappraisals

 

When a transfer occurs, the Assessor receives a copy of the deed and determines if a reappraisal is required under State law. If it is required, an appraisal is made to determine the new market value of the property.

The transfer of property between husband and wife usually does not require a reappraisal for property tax purposes. This includes transfers resulting from divorce or death. Similar to the interspousal exclusion, transfers between Registered Domestic Partners that occur on or after January 1, 2006, may also be excluded from reappraisal. In addition the transfer of the principal place of residence between parents and children (and the transfer of up to $1 million of any other real property between parents and children) is also excluded from reappraisal if an application is timely filed. Transfers between grandparents and grandchildren may also be excluded from reappraisal when both parents of the grandchild are deceased. However, a son-in-law or daughter-in-law of the grandparent that is a stepparent to the grandchild need not be deceased. Some restrictions apply, please contact our office for additional information.

Applications are available online, by writing to the Assessor's office, or by calling (951) 955-6200. These forms also are available in the County Recorder's office.


Frequently Asked Questions

Does a death result in a change in ownership?

Yes, if the decedent owns property. The Assessor is required to reappraise real property when a sale or transfer of property (change in ownership) occurs. The date of a property owner’s death is the date of transfer for reappraisal purposes. The Assessor receives a copy of the deed and determines if a reappraisal is required under State law. Some types of property transfers may not be subject to reassessment following the death of a property owner:

  • Inter-spousal - The transfer of property between husband and wife usually does not require a reappraisal for property tax purposes. This includes transfers resulting from divorce or death.
  • Domestic Partners - Similar to the inter-spousal exclusion, transfers between Registered Domestic Partners that occur on or after November 13, 2003, may also be excluded from reappraisal.
  • Parent-Child Exclusions - Pursuant to Section 63.1 of the Revenue and Taxation Code, the transfer of the principal place of residence between parents and children (and the transfer of up to $1 million of any other real property between parents and children) is also excluded from reappraisal if an application is timely filed. Transfers between grandparents and grand-children may also be excluded from reappraisal when both parents of the grandchild are deceased. However, a son-in-law or daughter-in-law of the grandparent that is a stepparent to the grandchild need not be deceased. To prevent a supplemental tax bill from being issued, a claim must be filed as soon as possible after the transfer or date of death.

What happens if the decedent had a Veteran’s Property Tax Exemption?
The unmarried surviving spouse of the qualified veteran may be able to continue to benefit from the exemption. The disabled veterans’ property tax exemption may also be available to the unmarried surviving spouse of a person who, as a result of service-connected injury or disease, died while on active duty in the military service and served either in time of war or in time of peace in a campaign or expedition for which a medal has been issued by Congress.

What is a death certificate and why might one be needed?
A death certificate is the recorded legal proof of death. Some reasons a copy of a death certificate may be needed include:

  • Proof that the decedent should be removed as the owner or partial owner of property
  • Notify Social Security and obtain other services related to an individual’s identity
  • Social Security death benefits for survival spouse or children
  • Claim insurance proceeds
  • Notify creditors
  • View the determination of a cause of death
  • Genealogy purposes

Who may obtain a death certificate?
Effective July 1, 2003, only authorized individuals are permitted to receive AUTHORIZED certified copies. Unauthorized persons will receive an “Informational” copy. Individuals that can receive the authorized copy include the parent, legal guardian, child, grandparent, grandchild, sibling, spouse or domestic partner of the person on the death record. Other authorized individuals are: a member or representative of a government agency, as provided by law, who is conducting official business, a person who has a court order, a representing attorney, and a funeral director that orders copies on behalf of another authorized individual.

Where do I get a death certificate?
You may request a death certificate for a death that occurred in Riverside County at in person any of the Recorder’s offices, by mail or online. If the death did not occur in Riverside County, you will need to contact the county where the death occurred or the State’s Registrar of Vital Records.