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 completed document should be recorded in the San Diego County Recorder's Office with a certified copy of the death certificate attached. For recording information, please call (619) 238-8158.
To report the death of a property owner, you may fill out a Preliminary Change in Ownership Report and send it to the Assessor's Office with a copy of the death certificate. The death of a property owner is a change in ownership and may affect your property taxes. Failure to report the death may result in penalties. If the property is in a trust, you may want to review the trust papers with an attorney.
A change in ownership may result in an increase to your property taxes. If a transfer is between parent and child or between spouses, it may be excluded from reappraisal in certain circumstances. If you have any questions, please call (619) 531-5848.
In order to change the name as it appears on assessment records, a new deed would need to be recorded to reflect that change. Record the notarized deed in the San Diego County Recorder's Office along with a Preliminary Change in Ownership Report. For recording information, call (619) 238-8158.We recommend that you seek legal advice and assistance from an attorney before filling out documents that affect the ownership of your property.
Boats and aircraft are taxable and appraised annually at full market value. Their value is determined by reviewing purchase information and comparable sales. Information on their location and ownership is obtained from the State Department of Motor Vehicles, the United States Coast Guard, the Federal Aviation Administration, and on-site inspections of all marinas and airports. For more information, call (858) 505-6200.
Unlike real property, business personal property is appraised annually. The owners of all businesses must file a property statement each year with the Assessor's Office detailing the cost of all their supplies, equipment, and fixtures at each location. This is required unless the Assessor's Office has already established the taxable value of the business and sent out a Notification of Value Card. Business inventory is exempt from taxation. For more information, call (858) 505-6100.
Newly purchased manufactured homes, and those on permanent foundations, are subject to property taxes. As with real property, the assessed value of manufactured homes cannot be increased by more than 2% annually unless there is a change in-ownership or new construction. Older manufactured homes bought before June 30, 1980 are generally not subject to property taxes. They are licensed under the jurisdiction of the State Department of Housing and Community Development at (619) 645-2960.
This statement is required by State law to be filed with all property sales and transfers at the time of recording. If it is not filed, a $20 fee must be charged and the Assessor's Office will send out another statement to obtain the required information. This statement is used solely for appraisal purposes, and is confidential. For more information, call (619) 531-5848.
Between January 1 and April 30, a taxpayer may submit a written request to the Assessor, indicating their opinion of value and providing supporting documentation, such as comparable sales that occurred three months prior or three months after January 1, or a recent appraisal. For the appropriate form visit www.sdarcc.com or go to any of our branch offices.
The Assessor is required to complete the assessments for each calendar year by the following June 30th. For example, all transfers occurring between January 1 and December 31, 2008, must be completed by June 30, 2009.At the start of each new fiscal year, July 1, the Assessor's Office has 6 months, January 1 to June 30, of work to begin processing. After the Assessor's Office reassesses a property for a change in ownership, the information is sent to the Auditor/Controller and finally the Treasurer/Tax Collector's Office for processing of a refund or bill, whichever is appropriate. Therefore, a supplemental refund or billing may not be generated for several months after a change in ownership occurs. In general, reassessments due to a change in ownership are usually processed within 4 to 6 months.
A.) The existing tax bill is due and payable as billed.
State law requires the Assessor to reappraise property, immediately upon change-in-ownership or completion of new construction. The Assessor's Office must issue a supplemental assessment which reflects the difference between the prior assessed value and the new assessment. This value is then prorated based on the number of months remaining in the fiscal year ending June 30. This supplemental is in addition to the regular tax bill. To appeal a supplemental assessment, an application must be filed with the Clerk of the Board within 60 days from the mailing of the tax bill. For more information, call (858) 505-6262.
Copies of all building permits are sent to the Assessor's Office by the cities and County. If the construction is new (such as a room addition), a reappraisal is required. If the construction is for replacement, repair, or maintenance, a reappraisal is not required. In appraising new construction, the market value of the addition is determined and added to the value of the existing property. The existing property, however, is not reappraised. As with a change-in-ownership, the owner is notified of the new assessment and can appeal the value. For more information, call (858) 505-6262.
Under State law (Proposition 13), real property is reappraised only when a change-in-ownership occurs, or upon completion of new construction. Except for these two instances, property assessments cannot be increased by more than 2% annually, based on the California Consumer Price Index. The property tax rate is 1% plus any bonds, fees, or special charges.
If you are blind, disabled, or 62 years of age or older and on limited annual income, the State provides for partial reimbursement on the property taxes on your home. Filing for this program will not result in a lien being placed on your property.
For more information and the necessary application, call the State Franchise Tax Board (toll free) at 1-800-868-4171 or visit them on the web at www.ftb.ca.gov.
If you are blind, disabled, or 62 years of age or older and on limited annual income, you may defer the property taxes on your house, condo, or manufactured home. This deferred payment is a lien on the property and generally becomes due upon sale, change of residence, or death.
For more information and the necessary application, call the State Controller's Office (toll free) at 1-800-952-5661 or visit them on the web at www.sco.ca.gov.
Senior citizens 55 years or age or older, and those who are severely and permanently disabled, can buy a residence of equal or lesser value than their existing home and transfer their current taxable value to their new property. This provides property tax relief for seniors and the disabled by preventing a tax increase if they sell their existing home and buy another. For more information, call (619) 531-5481.
Veterans of the United States military who are rated 100% disabled as result of a service-connected disability, or who are compensated at 100% due to unemployability. For more information, call (619) 531-5773.
New construction may be excluded from a supplemental assessment. The property must be for sale and unoccupied, and the builder must file a claim form with the Assessor's Office for any development of four units or less prior to or within 30 days from the start of construction. As of January 1, 2006 developments of more than four units automatically qualify for this exemption as long as the property is for sale and unoccupied. For more information call (858) 505-6262.
If you own and occupy your home as your principal place of residence on January 1, you may apply for an exemption of $7,000 off your assessed value for an annual savings of approximately $70 on your property taxes. New property owners will automatically receive an exemption application. A homeowners' exemption may also apply to a supplemental assessment. For more information, call (619) 531-5772.
Property destroyed by a calamity (i.e., fire) may be eligible for property tax relief. In such cases, the Assessor's Office will immediately reappraise the property to reflect its damaged condition. In addition, when it is rebuilt in a like or similar manner, the property will retain its previous taxable value. To qualify, you must file a calamity claim with the Assessor's Office within 12 months, and the loss must exceed $10,000 in value. For more information, call (858) 505-6262.
The transfer of real property between parents and children can be excluded from reappraisal for property tax purposes. The principal place of residence and up to a maximum of $1,000,000 in assessed value of any additional property may be transferred without a tax increase. An application must be filed with the Assessor's Office to determine eligibility for this exclusion. For more information, call (619) 531- 5848.
Property used exclusively for religious worship, colleges, cemeteries, museums, schools, or libraries may qualify for an exemption from property taxes. Properties owned and used exclusively by a nonprofit religious, charitable, scientific, or hospital corporation are also eligible for an exemption. For more information call (619) 531-5763.
Notaries are only available within the premises of the San Diego Main Office, located at the Clerk of the Board: County Administration Center, 1600 Pacific Highway, Room 402, San Diego, CA 92101. The other branch offices of the Assessor/Recorder/County Clerk do not have notaries onsite.
Wills are filed with the Clerk of Superior Court after the death of the person who made the will. State law does not authorize the Recorder to record wills.
State law requires the Recorder to collect this tax for the county and cities on real property transfers when the value (or consideration) exceeds $100.00. The tax is based on the value (or consideration), minus any existing liens or encumbrances, at a rate of $0.55 per $500.00 or fractional part thereof. (Revenue & Taxation Code 11911)
State law prohibits us from providing assistance or advice in the preparation of legal documents. Most office supply and stationery stores carry legal documents that may fit your situation. There are also legal document preparation websites that provide certain forms. There are a few standard templates listed on our website as
Courtesy Recording Forms that you may access. You may contact a legal aid service or your legal advisor for assistance in the preparation and completion of your legal document(s). (Business & Professions Code (BPC) Section 6125)
State law prohibits us from providing assistance or advice in the preparation of legal documents. Most office supply and stationery stores carry legal documents that may fit your situation. There are also legal document preparation websites that provide certain forms. There are a few standard templates listed on our website as Courtesy Recording Forms that you may access. You may contact a legal aid service or your legal advisor for assistance in selecting the appropriate form and the preparation and completion of your document(s). (BPC 6125)
Any business using a fictitious business name must file a statement.
Yes, all new filings must be published. A list of approved newspapers will be provided at the time of filing.
Yes, a fictitious business name expires in 5 years. Additionally, if a business address or the ownership changes, the statement expires and a new one with the current information must be filed.
The fee is $42.00 for one owner and one business name. There is also a fee of $5.00 for each additional business name or owner name.
You must contact the state or the county in which the event took place.
If you submit the vital certificate application and payment in person, in most cases the transaction takes as little as 15 minutes. If you submit the vital certificate application and payment by mail, the certificate will be mailed to you within 7 to 10 business days from the date of receipt.
Birth certificates are $28.00 each.Death certificates are $21.00 each.Marriage certificates are $15.00 each.
If the birth and/or death occurred in San Diego County, or if the marriage license was issued by the County of San Diego, the Recorder’s Office can accommodate customer requests for certificate copies of the vital records through several means: (1) in person at our office locations, (2) by mail, and (3) online. California Health and Safety Code Section 103526 permits only an authorized person to receive a Certified Copy of a vital record; this legislation requires the notarization of vital certificate applications when submitted by mail. For more information, proceed to
BIRTH AND DEATH CERTIFICATES or
HOW TO OBTAIN A MARRIAGE CERTIFICATES.
No, a ceremony must be performed after purchasing a marriage license and before the license expires, for the parties to be married.
Parties can get married as soon as the marriage license is issued.
A certified copy of the marriage certificate will be available for purchase approximately 7 to 10 business days from the time the marriage license was returned to our office. The fee for a certified copy of a marriage certificate is $15.00.
Marriage License and Ceremony Service Appointments can be booked through our award-winning self-service system by clicking
No, appointments for marriage licenses and civil ceremonies are required.
No. In California, there is no blood test requirement
All office locations accept cash, check, money order, and select credit/debit cards: American Express, Discover, MasterCard, and Visa (with a $2.50 surcharge for card payment). Payments submitted by mail are limited to checks and money orders.
The Name Equality Act only applies to marriage licenses issued on or after January 1, 2009; marriage licenses issued prior to January 1, 2009 are not covered.
If, at the time the marriage license is purchased, you have not decided on the name you wish to use after marriage, you may adopt a different name through usage at a future date or petition the superior court for a change of name. If you have any questions about the Name Equality Act and how changing your name may affect you legally, please consult with a private attorney or seek legal advice prior to applying for your marriage license.
No, you are not required to list the name on the marriage license by which you will be known as following the solemnization of your marriage. However, if you choose not to change your name at the time you purchase your marriage license, you cannot add or amend this information on the marriage license/record/certificate at a later date. If you decide to change your name on the marriage license after the issuance of the marriage license but before the ceremony, you must purchase a new marriage license with the changed name and have the old license voided.
There is no prohibition against including new name(s) on the marriage license if applicants do not reside in California or the United States. If you have legal concerns about how the changes may affect you in your particular state or country, please consult with a private attorney or seek legal advice prior to applying for a California marriage license.
The marriage record is used by multiple local, state, federal and private agencies, each of which have different requirements regarding what documents are acceptable to change your name on their records following the solemnization of the marriage. It is recommended to contact these agencies to verify their requirements prior to applying for a marriage license.
The law requires that the pamphlet entitled “Your Future Together” include information regarding the options the parties to the marriage have for choosing a new middle and/or last name upon solemnization of marriage. “Your Future Together” is published by the California Department of Public Health Genetic Disease Screening Program.
If you read the “Your Future Together” pamphlet thoroughly and still have questions, you may contact our office at (619) 237-0502 for further assistance. You may also contact the California Department of Public Health Vital Records Customer Service at (916) 445-2684. If you have any questions about the Name Equality Act and how changing your name may affect you legally, please consult with a private attorney or seek legal advice prior to applying for your marriage license.