To file: Please fill out the applicable forms below and include the business name, mailing address and account number if you have one. First-time filers should simply print ‘New Account’ across the top of the form and we will assign an account number.
The preliminary change in ownership report must be completed
by transferee (buyer) prior to transfer of subject property in
accordance with section 480.3 of the Revenue and Taxation Code. A
Preliminary Change of Ownership Report must be filed with each
conveyance in the County Recorder’s office for the county where
the property is located. This particular form may be used in all
58 counties of California. Preliminary
Change in Ownership Report (BOE 502-A)
California law requires every state or local governmental entity
that is the fee owner of real property in which one or more
taxable possessory interests have been created or renewed to
provide the assessor of the county in which the property is
located information identifying the holder(s) of a taxable
possessory interest, the property involved and the terms and
conditions of the agreement giving rise to the taxable possessory
The Assessor-County Clerk-Recorder’s Office, Assessor Division is currently accepting Decline in Value applications for the 2020-21 tax year. The deadline to file a Decline in Value application is October 31, 2020.
Any San Mateo County property owner can request that their parcel
be split or combined with other parcels that they own if an APN
can be described/delineated by existing parcel and/or lot lines
and the parcels of land in the opinion of the assessor can be
redefined without compromising ownership, tax rate areas, general
use and assessment of the land.
The County of San Mateo has added a translation feature developed by Google Translate to assist web visitors in understanding information on this website in a variety of foreign languages. Please be aware that Google Translate, a free third party service which the County does not control, provides automated computer translations that may not give you an exact translation. The County cannot guarantee the accuracy of translations through Google Translate so translations should not be considered exact and only used as a rough guide. Anyone relying on information obtained from Google Translate does so at his or her own risk. The County disclaims and will not accept any liability for damages or losses of any kind caused by the use of the Google Translate feature.