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why does a property get reassessed when an owner dies and we record an Affidavit of death under California law when a property owner passes away their property undergoes a change in ownership in such cases the assessors office is required to reassess the property unless a particular reassessment like the inner spousal transfer exclusion or the parent-child transfer exclusion applies the most common manner in which the assessors office is informed of the death of a property owner is reporting by the administrator or executor of the decedent estate the successor Trustee of their trust or by some other legal representative oftentimes such information is received in the form of a recorded affidavit death of trustee or joint tenant it is important to note that some aft that such affidavits only inform the assessors office that a transfer of property has occurred if the recipient of a decedents property believes that they are entitled to an exclusion or in other words to inherit the deci
