Alameda County (September Newsletter) Transferring A Decedent's Property & Emeryville as the Entertainment Center of the East Bay

Dear Alameda County Residents,

I hope everyone is having a smooth transition into Fall!

This month, we celebrated Labor Day, honoring the contributions of American workers since the late 19th century. I hope you all enjoyed the long weekend. The Assessor's Office also proudly celebrates Hispanic Heritage Month, which takes place between September 15 and October 15. Happy Hispanic Heritage Month!

As always, we remain committed to serving the residents of Alameda County.

Sincerely,

Phong La

Alameda County Assessor

Transferring A Decedent's Property

When a property owner passes away, it can trigger a property tax reassessment—even if the home is in a trust. To avoid costly penalties and ensure a smooth transfer, it's crucial to notify the Alameda County Assessor's Office. Here's what you need to know.

Properly Notifying the Assessor

After the owner's death, the decedent's representative must submit the following documents to the Assessor's Office within 150 days of the date of death:

✅ Documents Required

Submit the following to the Assessor's Office:

A Completed Death of Real Property Owner (BOE-502-D) form for each property, even if the property is held in a trust.
A copy of the death certificate
A full copy of the entire trust, including amendments and attachments (if applicable)
A copy of Letters of Administration, if there is no trust
A copy of Registered California Domestic Partnership Declaration, if applicable

Even if the property is held in a trust, these documents are still required.

Penalties for Late Filing

Failure to notify the Assessor's Office within 150 days may result in a penalty of:

$100 or
10% of the taxes based on the new assessed value (Whichever is greater—up to $5,000 for homes with the homeowner's exemption, or $20,000 for others.)

What Happens to the Property Tax?

Under California law, death is considered a change in ownership, and the property is reassessed at the market value as of the date of death—even if the property was in a trust.

However, some exceptions may apply:

Spouse or Domestic Partner Transfer

Transfers to a spouse or registered domestic partner are excluded from reassessment under state law.

Transfer to Children or Grandchildren

You may be eligible for an exclusion from reassessment if:

The property is transferred to a child or grandchild, and
The Claim for Reassessment Exclusion for Transfer Between Parent and Child (Form BOE-58-AH) is filed.

This exclusion is NOT automatic—you must file the proper forms to receive the benefit.

Taxation of Inherited Property:

As of February 16, 2021, Proposition 19 limits the reassessment exclusion for property transfers between parents and children, or grandparents and grandchildren.

The original taxable value can only be transferred if:

The transferor must have an existing homeowner's exemption prior to the transfer date.
The taxable child receiving the property establishes the property as the child's primary residence.
If a homeowners' exemption is filed within one year of the change in ownership and the child files a parent/child transfer form within three years of the change in ownership.
If the market value of the property is less then $1M over the original tax basis. If the market value, at the time of transfer, is more than $1M over the original tax basis, some upward adjustment in assessed value will occur.

Ownership is under the name of the grantor or grantee and not under a separate legal entity.

For full details and eligibility rules, visit the Board of Equalization's Website.

Need Help?

Contact us at County Administration Building 1221 Oak Street, Room 145, Oakland (During normal business hours), call: (510) 272-3787 or visit the Assessor's Office website for guidance and access to required forms.

Alameda County Historic Spotlight

Emeryville's Park Avenue: The Historic Entertainment Center of the East Bay

Long before it was officially incorporated as a city, Emeryville had already earned a reputation as a go-to entertainment destination for Alameda County residents—and beyond. With a unique blend of industrial innovation and recreational appeal, Emeryville became a place where hard work and leisure met seamlessly.

In the 1870s, Park Avenue emerged as one of the East Bay's major population centers. The construction of new factories attracted waves of workers, and with them came a demand for after-hours entertainment. Saloons and theaters soon sprang up near the industrial corridors, but the real draws were the racetrack and the newly opened Oakland Oaks Baseball Park. The Oakland Oaks, a dominant force in the Pacific Coast League before World War II, played to packed stands of factory workers and their families. Meanwhile, the Oakland Trotting Park—stretching the length of Park Avenue—drew thousands of spectators eager to bet on horse and dog races.

Park Avenue wasn't just about entertainment. It also grew into a bustling shopping district, reflecting a broader national trend: the rise of American consumerism. As industrialization made mass-produced goods more accessible, Emeryville positioned itself at the forefront of this new retail era, offering residents a wide array of goods in one of the East Bay's most prominent commercial corridors.

Over the past century, Emeryville has certainly evolved—but its core identity as a center for entertainment and commerce remains unchanged.