Form: Affidavit Death of Joint Tenant

saclaw.org/legal-forms/ 1/23/18

Sample: Affidavit – Death of Joint Tenant

Recording requested by (name):

[Name(s) of new owners] .

When recorded mail to

and mail tax statements to:

[Name(s) of new owners] .

[Mailing Address of new owners] .

[Mailing Address City, State, ZIP] .

AFFIDAVIT – DEATH OF

JOINT TENANT

Assessor’s Parcel No. (APN):

[Assessor’s Parcel No. ] .

Declaration of Exemption From Gov’t Code § 27388.1 Fee

Transfer is exempt from fee per GC § 27388.1(a)(2):

recorded concurrently “in connection with” transfer subject to

Documentary Transfer Tax

recorded concurrently “in connection with” a transfer of

residential dwelling to an owner-occupier

Transfer is exempt from fee per GC 27388.1(a)(1):

Fee cap of $225.00 reached Not related to real property

[Name of person signing affidavit] , of legal age, being first duly sworn, deposes and says:

[Name of deceased owner as spelled in death certificate] , the decedent mentioned in the attached

certified copy of Certificate of Death, is the same person as [Name of deceased owner as spelled on deed],

named as one of the parties in that certain deed dated [date current deed was signed] , and executed by

[Name(s) of grantor(s) on current deed , to

[Name(s) of grantees on current deed , as

Joint Tenants, recorded on [date current deed was recorded] as Instrument No. [Inst. No., if used]

in Book/Reel [Book or Reel No., if used] , Page/Image [Page or Image No., if used] , of the Official

Records of [County] County, California, covering the following described property situated in

[County] County, California:

[Enter legal description as written on deed. If you prefer, type (or photocopy) the

description on a separate page labeled “Exhibit A,” attach it, and enter “See

Exhibit A” in this space].

Dated [Date of Signature] ____________________________________________

(Signature of declarant)

[Name of person signing affidavit] .

(Type or print name of declarant)

Name of person recording the

Affidavit-Death of Joint Tenant.

Name and address of person

who should receive the

stamped copy of this document

when recorded, and tax

statements from now on.

Copy

this

from the

current

deed.

Note: Sacramento does not use Instrument Numbers. Some counties use Instrument Number as well as, or

instead of, the Page/Image and Book/Reel numbers. Fill in whatever is on the Current deed.

This can be

found on the

current deed

or the tax bill.

1/1/2018: In addition to standard

fees, a new $75 fee is charged

for recording documents unless

an exemption applies. See back

of sheet for more info.

saclaw.org/legal-forms/ 1/23/18

AFFIDAVIT –DEATH OF JOINT TENANT

Please note: Additional forms may be required, such as a “Change of Ownership Statement: Death of

Real Property Owner,” a “Claim for Reassessment Exclusion for Affidavit of Cotenant Residency,” or

others. Visit www.assessor.saccounty.net/DeathOfRealPropertyOwner/Pages/default.aspx for info.

NEXT STEPS:

1. Sign the Affidavit in front of a notary public.

2. Fill out the Preliminary Change of Ownership Report (PCOR). This form is required by the

Assessor's Office. You can download a copy for Sacramento at www.assessor.saccounty.net. Each

county has its own form; contact the assessor in the county where the property is located.

3. Record the Affidavit and file the PCOR at the Recorder’s Office in the county where the property is

located. If you attached the property description (instead of typing it out), be sure to include the

attachment when you record the Affidavit.

4. Fees: There are two fees: a filing fee (currently $20/first page plus $3/additional page in

Sacramento) and a $75 Building Homes and Jobs Act fee. Current Sacramento fees are available at

the Sacramento County Recorder's website at www.ccr.saccounty.net/Pages/Fees.aspx.

You may qualify for an exemption from the $75 Building Homes and Jobs Act fee if you are

currently a resident in the property. For more information, visit the California Land Title Association’s

information page at www.clta.org/page/SB2CountyDocs.

5. File any required property tax reassessment exclusion claim with the Assessor’s Office. When

property changes hands, it is "reassessed" for tax purposes, often causing a sizeable increase in

property tax for the new owner. Certain transfers are excluded from reassessment, including SOME

deaths of joint tenants, if all of the following conditions are met:

• there were only two joint tenants, and together they owned 100% of the property;

• the surviving joint tenant will now own 100% of the property;

• the property was the principal residence of both joint tenants at the joint tenant’s death;

• the joint tenants owned and lived in the property for at least one year prior to the death.

For further information contact your local assessor’s office. In Sacramento, visit

www.assessor.saccounty.net/ExemptionExclusion/Pages/ExclusionsMoreInfo.aspx.

FOR MORE INFORMATION

• Sacramento County Clerk-Recorder's Office

http://www.ccr.saccounty.net/

• Sacramento County Assessor's Office

http://www.assessor.saccounty.net/

Sacramento County Public Law Library

609 9th Street, Sacramento, CA 95814

916-874-6012