Transfer Due to Death

To report the death of a property owner who owns property in Yuba County, the personal representative should file a “Statement of Change in Ownership Upon the Death of Real Property Owner”, and send it to the Yuba County Assessor, at 915 8^th Street, Suite 101, Marysville, CA 95901-5273, with a copy of the death certificate.

This is a legal document that may be required by title companies or attorneys in order to make the death a matter of public record. The notarized documents should be recorded at the Yuba County Clerk-Recorder at 915 8th Street, Suite 107 Marysville, CA 95901, with a certified copy of the death certificate. 

We strongly recommend that you seek legal advice and assistance from an attorney before filing documents that affect the ownership of your property. For questions on reporting the death of a property owner contact the Assessor’s office at (530) 749-7820. 

Effective January 1, 2016, a Revocable Transfer on Death (TOD) deed may be used as a non-probate method of conveying certain residential real property.  Restrictions apply.  For more information see State Board of Equalization Letters to Assessors 2015/056 and 2016/006.

In certain situations exclusions from reassessment are available. If the transfer is due to the death of an owner, and the property has been sold, exclusion for qualifying heirs or beneficiaries may still be applicable. Failure to respond to a Notice of Potential Eligibility for P58 Exclusion will result in a supplemental tax bill against the trust or estate of the decedent.

A claim must be filed within three years after the date of death, but prior to the date of transfer to a third party; or within six months after the date of mailing of a Notice of Supplemental Assessment or Notice of Proposed Escape Assessment, issued as a result of the transfer of property for which the claim is filed.

•    A $175 processing fee will be charged for claims filed untimely. The fee will apply if a claim is filed more than 60 days after the date of the second notice of potential eligibility for exclusion from change in ownership.

An application may be downloaded (see below) or obtained by calling 530-749-7820.

Checklist of Documents to Submit to the Assessor’s Office

If decedent’s property was in a trust:

• Statement of Change in Ownership Upon the Death of Real Property Owner
• Copy of Death Certificate
• Copy of entire trust, including all amendments and attachments
• Claim for Reassessment Exclusion for Transfer between Parent and Child, if applicable
• Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild, if applicable

If decedent had a will:

• Statement of Change in Ownership Upon the Death of Real Property Owner
• Copy of Death Certificate
• Copy of signed will
• Claim for Reassessment Exclusion for Transfer between Parent and Child, if applicable
• Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild, if applicable

If decedent did not have a will:

• Statement of Change in Ownership Upon the Death of Real Property Owner
• Copy of Death Certificate
• Letters of Administration
• List of heirs showing relationship to the decedent
• Claim for Reassessment Exclusion for Transfer between Parent and Child, if applicable
• Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild, if applicable

Mail to:
          Yuba County Assessor’s Office
          915 8^th Street, Suite 101
          Marysville, CA 95901-5273