How to Give Notice of Death of Real Property Owner – CA Tax 480

What is a Notice of Death of Real Property Owner Document and Why is it Necessary? 

When an individual passes owning real property (land) in California, the law (CA Rev. & Tax Code Sec. 480) requires that the Assessor in which the decedent owned property be notified within 150 days of the date of death or if the estate is probated, at the same time the “inventory and appraisal” is filed with the court. Failure to do so will result in clouded titled and possible penalties and late fees.

The responsibility to file the Notice rests with the Personal Representative of the estate. This can be the Trustee in the case of a Trust, Executor in the case of a Will, or Administrator in the case of a Probate with no Will. If you do not file the Notice, the heirs of the real property (new owners) will be unable to sell or take out a mortgage on the property as the Decedent will still be listed as the legal owner of the property.

How Do I File a Notice of Death of Real Property Owner?

The following is a Checklist of documents that will need to be submitted to the Assessor’s Office depending on the estate:

If decedent’s property was in a trust:

If decedent had a will:

If decedent did no have a will:

There is no fee associated with this filing so no payment is to made to the County Assessor when filing these documents.

Once completed, all documents should be mailed to:

Los Angeles County Assessor
Attention: Ownership Division
500 W. Temple St, Room 205
Los Angeles, CA 90012-2770