California note · Home and property
A change in ownership can reassess only the interest that changed
A California assessor generally reappraises the ownership interest that changed, unless a statutory exclusion applies and any required claim is filed.
Before relying on an exclusion, talk with the county assessor. Ask how a planned deed, trust, entity transfer, gift, or inheritance will be reported.
When ownership changes, the assessor generally values only the interest that changed. It uses fair market value on the transfer date. It does not automatically reassess the whole property.
Some transfers are excluded automatically. Others need a claim filed on time. Proposition 19 has an exclusion for some family homes and family farms. It has rules for occupancy, value, family ties, and filing. A family transfer is not excluded by default. Trust and entity transfers also depend on their exact ownership terms.
File a Preliminary Change of Ownership Report with a recorded transfer. If the transfer is not recorded, a different filing step applies. The same is true when the report was not filed at recording. The general deadline for the Change of Ownership Statement is then 90 days from the transfer.
After a death with no probate, the deadline is 150 days. In probate, it is due when the Inventory and Appraisal is filed. A late or missing statement can bring a penalty. Use the county assessor’s form and claim steps.
Official sources
Official source trail
Reviewed July 14, 2026
California Porch explains the path. The official source is still the place to confirm the current rule, fee, form, map, deadline, or office decision.
Use the official page before you spend money, file paperwork, rely on a deadline, or change a property.
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