California > Local County > Marin > Assessor Recorder
Change In Ownership Statement Death Of Real Property Owner (Marin) BOE-502-D - California
| Change In Ownership Statement Death Of Real Property Owner (Marin) Form. This is a California form and can be used in Assessor Recorder Marin Local County . |
|
||||||
 Get this form for FREE as a print-only pdf |
|||||||
|
BOE-502-D (P1) REV. 06 (1-12) CHANGE IN OWNERSHIP STATEMENT DEATH OF REAL PROPERTY OWNER This notice is a request for a completed Change in 2ZQHUVKLS 6WDWHPHQW )DLOXUH WR ¿OH WKLV VWDWHPHQW ZLOO result in the assessment of a penalty. 1$0( $1' 0$,/,1* $''5(66 (Make necessary corrections to the printed name and mailing address) RICHARD N. BENSON ASSESSOR-RECORDER-COUNTY CLERK COUNTY OF MARIN P.O. BOX C, SAN RAFAEL, CA 94913 (415) 473-7231 Section 480(b) of the Revenue and Taxation Code requires that WKH SHUVRQDO UHSUHVHQWDWLYH ¿OH WKLV VWDWHPHQW ZLWK WKH $VVHVVRU in each county where the decedent owned property at the time of death. File a separate statement for each parcel of real property owned by the decedent. 1$0( 2) '(&('(17 '$7( 2) '($7+ <(6 NO 'LG WKH GHFHGHQW KDYH DQ LQWHUHVW LQ UHDO SURSHUW\ LQ WKLV FRXQW\" ,I YES DQVZHU DOO TXHVWLRQV ,I NO VLJQ DQG FRPSOHWH WKH FHUWL¿FDWLRQ RQ SDJH &,7< =,3 &2'( $66(6625¶6 3$5&(/ 180%(5 $31 675((7 $''5(66 2) 5($/ 3523(57< DESCRIPTIVE INFORMATION 5 (IF APN UNKNOWN) DISPOSITION OF REAL PROPERTY Succession without a will Probate Code 13650 distribution $I¿GDYLW RI GHDWK RI MRLQW WHQDQW 5 Decree of distribution pursuant to will $FWLRQ RI WUXVWHH SXUVXDQW to terms of a trust Copy of deed by which decedent acquired title is attached. &RS\ RI GHFHGHQW¶V PRVW UHFHQW WD[ ELOO LV DWWDFKHG Deed or tax bill is not available; legal description is attached. TRANSFER INFORMATION 'HFHGHQW¶V VSRXVH 5 Check all that apply and list details below. 'HFHGHQW¶V UHJLVWHUHG GRPHVWLF SDUWQHU 'HFHGHQW¶V FKLOGUHQ RU SDUHQWV ,I TXDOL¿HG IRU H[FOXVLRQ IURP DVVHVVPHQW D Claim for Reassessment Exclusion for Transfer Between Parent and Child PXVW EH ¿OHG VHH LQVWUXFWLRQV 'HFHGHQW¶V JUDQGFKLOGUHQ ,I TXDOL¿HG IRU H[FOXVLRQ IURP DVVHVVPHQW D Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild PXVW EH ¿OHG VHH LQVWUXFWLRQV &RWHQDQW WR FRWHQDQW ,I TXDOL¿HG IRU H[FOXVLRQ IURP DVVHVVPHQW DQ $I¿GDYLW RI &RWHQDQW 5HVLGHQF\ PXVW EH ¿OHG VHH instructions). 2WKHU EHQH¿FLDULHV $ WUXVW 1$0( 2) 75867(( $''5(66 2) 75867(( /LVW QDPHV DQG SHUFHQWDJH RI RZQHUVKLS RI DOO EHQH¿FLDULHV 1$0( 2) %(1(),&,$5< 5(/$7,216+,3 72 '(&('(17 3(5&(17 2) 2:1(56+,3 5(&(,9(' 7KLV SURSHUW\ KDV EHHQ RU ZLOO EH VROG SULRU WR GLVWULEXWLRQ $WWDFK WKH FRQYH\DQFH GRFXPHQW DQGRU FRXUW RUGHU 127( 6DOH RI WKH SURSHUW\ GRHV QRW UHOLHYH WKH QHHG WR ¿OH D Claim for Reassessment Exclusion for Transfer Between Parent and Child if appropriate. THIS DOCUMENT IS NOT SUBJECT TO PUBLIC INSPECTION American LegalNet, Inc. www.FormsWorkFlow.com BOE-502-D (P2) REV. 06 (1-12) <(6 NO Will the decree of distribution include distribution of an ownership interest in any legal entity that owns real property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certify (or declare) under penalty of perjury under the laws of the State of California that the information contained herein is true, correct and complete to the best of my knowledge and belief. W 6,*1$785( 2) 3(5621$/ 5(35(6(17$7,9( 35,17(' 1$0( 2) 3(5621$/ 5(35(6(17$7,9( 7,7/( '$7( (0$,/ $''5(66 '$<7,0( 7(/(3+21( ( ) INSTRUCTIONS )DLOXUH WR ¿OH D &KDQJH LQ 2ZQHUVKLS 6WDWHPHQW ZLWKLQ WKH WLPH SUHVFULEHG E\ ODZ PD\ UHVXOW LQ D SHQDOW\ RI HLWKHU RU RI WKH WD[HV DSSOLFDEOH WR WKH QHZ EDVH \HDU YDOXH RI WKH UHDO SURSHUW\ RU PDQXIDFWXUHG KRPH ZKLFKHYHU LV JUHDWHU EXW QRW WR H[FHHG ¿YH WKRXVDQG GROODUV LI WKH SURSHUW\ LV HOLJLEOH IRU WKH KRPHRZQHUV¶ H[HPSWLRQ RU WZHQW\ WKRXVDQG GROODUV LI WKH SURSHUW\ LV QRW HOLJLEOH IRU WKH KRPHRZQHUV¶ H[HPSWLRQ LI WKDW IDLOXUH WR ¿OH ZDV QRW ZLOOIXO 7KLV SHQDOW\ ZLOO EH DGGHG WR WKH DVVHVVPHQW UROO DQG VKDOO EH FROOHFWHG OLNH DQ\ RWKHU GHOLQTXHQW SURSHUW\ WD[HV DQG VXEMHFWHG WR WKH VDPH SHQDOWLHV IRU QRQSD\PHQW ,03257$17 6HFWLRQ RI WKH 5HYHQXH DQG 7D[DWLRQ &RGH VWDWHV LQ SDUW D :KHQHYHU WKHUH RFFXUV DQ\ FKDQJH LQ RZQHUVKLS RI UHDO SURSHUW\ RU RI D PDQXIDFWXUHG KRPH WKDW LV VXEMHFW WR ORFDO SURSHUW\ WD[DWLRQ DQG LV DVVHVVHG E\ WKH FRXQW\ DVVHVVRU WKH WUDQVIHUHH VKDOO ¿OH D VLJQHG FKDQJH LQ RZQHUVKLS VWDWHPHQW LQ WKH FRXQW\ ZKHUH WKH UHDO SURSHUW\ RU PDQXIDFWXUHG KRPH LV ORFDWHG DV SURYLGHG IRU LQ VXEGLYLVLRQ F ,Q WKH FDVH RI D FKDQJH LQ RZQHUVKLS ZKHUH WKH WUDQVIHUHH LV QRW ORFDOO\ DVVHVVHG QR FKDQJH LQ RZQHUVKLS statement is required. E 7KH SHUVRQDO UHSUHVHQWDWLYH VKDOO ¿OH D FKDQJH LQ RZQHUVKLS VWDWHPHQW ZLWK WKH FRXQW\ UHFRUGHU RU DVVHVVRU LQ HDFK FRXQW\ LQ ZKLFK WKH GHFHGHQW RZQHG UHDO SURSHUW\ DW WKH WLPH RI GHDWK WKDW LV VXEMHFW WR SUREDWH SURFHHGLQJV 7KH VWDWHPHQW VKDOO EH ¿OHG SULRU WR RU DW WKH WLPH WKH LQYHQWRU\ DQG DSSUDLVDO LV ¿OHG ZLWK WKH FRXUW FOHUN ,Q DOO RWKHU FDVHV LQ ZKLFK DQ LQWHUHVW LQ UHDO SURSHUW\ LV WUDQVIHUUHG E\ UHDVRQ RI GHDWK LQFOXGLQJ D WUDQVIHU WKURXJK WKH PHGLXP RI D WUXVW WKH FKDQJH LQ RZQHUVKLS VWDWHPHQW RU VWDWHPHQWV VKDOO EH ¿OHG E\ WKH WUXVWHH LI WKH SURSHUW\ ZDV KHOG LQ WUXVW RU WKH WUDQVIHUHH with the county recorder or assessor in each county in which the decedent owned an interest in real property within 150 days after the date of death. 7KH DERYH UHTXHVWHG LQIRUPDWLRQ LV UHTXLUHG E\ ODZ 3OHDVH UHIHUHQFH WKH IROORZLQJ 3DVVDJH RI 'HFHGHQW¶V 3URSHUW\ %HQH¿FLDO LQWHUHVW SDVVHV WR WKH GHFHGHQW V KHLUV HIIHFWLYHO\ RQ WKH GHFHGHQW V GDWH RI GHDWK +RZHYHU D GRFXPHQW PXVW EH UHFRUGHG WR YHVW WLWOH LQ WKH KHLUV $Q DWWRUQH\ VKRXOG EH FRQVXOWHG WR GLVFXVV WKH VSHFL¿F IDFWV RI \RXU VLWXDWLRQ &KDQJH LQ 2ZQHUVKLS &DOLIRUQLD &RGH RI 5HJXODWLRQV 7LWOH 5XOH F VWDWHV LQ SDUW WKDW ³>L@QKHULWDQFH E\ ZLOO RU LQWHVWDWH VXFFHVVLRQ ´ shall be "the date of death of decedent." ,QYHQWRU\ DQG $SSUDLVDO 3UREDWH &RGH 6HFWLRQ VWDWHV LQ SDUW &RQFXUUHQW ZLWK WKH ¿OLQJ RI WKH LQYHQWRU\ DQG DSSUDLVDO SXUVXDQW WR WKLV VHFWLRQ WKH SHUVRQDO UHSUHVHQWDWLYH VKDOO DOVR ¿OH D FHUWL¿FDWLRQ WKDW WKH UHTXLUHPHQWV RI 6HFWLRQ RI WKH 5HYHQXH DQG 7D[DWLRQ &RGH HLWKHU $UH QRW DSSOLFDEOH EHFDXVH WKH GHFHGHQW RZQHG QR UHDO SURSHUW\ LQ &DOLIRUQLD DW WKH WLPH RI GHDWK +DY
|
|||||||
