Quitclaim Deed in California: What It Does to Your Property Tax
A quitclaim deed transfers whatever interest the signer has in a California property, with no warranty of title. It is the deed most people reach for to add a spouse, fund a living trust, put a rental into an LLC or give a share to a child, and the recorder accepts it like any other deed. What matters for property tax is not the deed form but what the transfer does to beneficial ownership: the Revenue and Taxation Code decides whether a “change in ownership” occurred, whether the county and city documentary transfer tax is due, and which Board of Equalization form must accompany the deed.
Quick answer
A quitclaim deed reassesses the share it transfers unless an exclusion applies. The common exclusions: transfers between spouses or registered domestic partners (§63, §62(p)), into your own revocable trust (§62(d)), into an entity you own in the same proportions (§62(a)(2)), to a child who moves in (§63.2, Prop 19 limits), and creating a joint tenancy you stay in (§65). Transfer tax is 55¢ per $500 of consideration (§11911) and does not apply to gifts (§11930) or divorce divisions (§11927). Every recorded deed needs a BOE-502-A.
Eight common quitclaims, and what each does
| You quitclaim to… | Reassessment? | Documentary transfer tax? | Form |
|---|---|---|---|
| Add or remove a spouse or registered domestic partner | No — excluded (§63; §62(p)) | No — §11927 if under a divorce judgment or agreement; otherwise a gift (§11930) | BOE-502-A |
| Move your home into your own revocable living trust | No — excluded (§62(d)) | No — trust for your own benefit (§11930) | BOE-502-A |
| Deed your home into an LLC you own in the same proportions | No — proportional interests unchanged (§62(a)(2)); later reassessed if control changes (§64(c)–(d)) | No — §11925(d), same proportional ownership | BOE-502-A; BOE-100-B later if the LLC's ownership changes |
| Add an adult child as joint tenant and stay on title | No while you remain an "original transferor" joint tenant (§65); the child's later sole ownership is a change in ownership unless §63.2 applies | No — gift (§11930) | BOE-502-A |
| Give the home outright to a child | Yes unless the Prop 19 parent-child exclusion applies: the child must move in within a year, the old value plus the BOE-adjusted allowance ($1,044,586 for transfers from February 16, 2025 through February 15, 2027) is excluded (§63.2) | No — gift (§11930) | BOE-502-A; BOE-19-P within three years |
| Give part or all of the home to a sibling, friend or partner | Yes — the share transferred is reassessed at market value | No if a true gift (§11930); yes on any consideration | BOE-502-A |
| Sell a share to a co-owner for cash | Yes — the share sold is reassessed | Yes — 55¢ per $500 of consideration (§11911), plus any city tax | BOE-502-A |
| Correct a misspelled name or re-record the same ownership | No — no change of beneficial ownership (§62(b)) | No — no consideration | BOE-502-A |
“Reassessment” means a new base-year value at market value for the interest transferred (§110.1), with a supplemental bill for the rest of the fiscal year (§75.10 and following). The law hub walks through each exclusion with the statute and a worked example.
The test the assessor applies (§60–§62)
Revenue and Taxation Code §60 defines a change in ownership as a transfer of a present interest in real property, including the beneficial use, the value of which is substantially equal to the value of the fee. Three things follow for quitclaims:
- The deed form is irrelevant. A quitclaim, grant deed or trust transfer deed that moves the same beneficial interest has the same tax result.
- Only the interest transferred is reassessed (§65.1): quitclaiming a half interest reassesses half the property, and the other half keeps its Prop 13 value.
- Paper changes are not changes in ownership. §62 excludes transfers that only change the method of holding title while proportional interests stay the same (§62(a)(2)), transfers to perfect or correct title (§62(b)), transfers into a revocable trust or one for the transferor's own benefit (§62(d)), transfers of a security interest such as a lender's deed of trust (§62(c)) and transfers between registered domestic partners (§62(p)).
The Board of Equalization's Property Tax Rules 462.001–462.260 apply these sections case by case; Assessors' Handbook Section 401 is the assessors' own manual. Paraphrased here; the section numbers link to the Legislature's text.
Documentary transfer tax on a quitclaim
The state enabling act taxes deeds “when the consideration or value of the interest or property conveyed … exceeds one hundred dollars ($100)”. In full, §11911(a):
The board of supervisors of any county or city and county, by an ordinance adopted pursuant to this part, may impose, on each deed, instrument, or writing by which any lands, tenements, or other realty sold within the county shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his or their direction, when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrance remaining thereon at the time of sale) exceeds one hundred dollars ($100) a tax at the rate of fifty-five cents ($0.55) for each five hundred dollars ($500) or fractional part thereof.
Two exemptions cover most quitclaims. Gifts and transfers at death, §11930:
Any tax imposed pursuant to this part shall not apply to any deed, instrument, or other writing which purports to grant, assign, transfer, convey, divide, allocate, or vest lands, tenements, or realty, or any interest therein, if by reason of such inter vivos gift or by reason of the death of any person, such lands, tenements, realty, or interests therein are transferred outright to, or in trust for the benefit of, any person or entity.
Divisions of community property between spouses, §11927(a), with the recital §11927(b) requires:
(a) Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or other writing which purports to transfer, divide, or allocate community, quasi-community, or quasi-marital property assets between spouses for the purpose of effecting a division of community, quasi-community, or quasi-marital property which is required by a judgment decreeing a dissolution of the marriage or legal separation, by a judgment of nullity, or by any other judgment or order rendered pursuant to the Family Code, or by a written agreement between the spouses, executed in contemplation of any such judgment or order, whether or not the written agreement is incorporated as part of any of those judgments or orders.
(b) In order to qualify for the exemption provided in subdivision (a), the deed, instrument, or other writing shall include a written recital, signed by either spouse, stating that the deed, instrument, or other writing is entitled to the exemption.
A quitclaim into or out of your own entity is covered by §11925(d): no tax on a transfer “that results solely in a change in the method of holding title to the realty and in which proportional ownership interests in the realty … remain the same immediately after the transfer.” Where consideration is paid — a buyout of a co-owner, for example — the tax is due on that amount, and in the 27 cities whose codes we have read the city rate is added; the transfer tax calculator gives the county and city figures.
The forms: BOE-502-A and what happens if you skip it
- Preliminary Change of Ownership Report (BOE-502-A). Filed with the recorder alongside the deed (§480.3). It tells the assessor who transferred what, for how much, and which exclusion you claim — the spouse, trust, proportional-interest and joint-tenancy boxes are on the form. No fee; the recorder may charge $20 if it is missing. Details and the current revision are on the forms page.
- Change in Ownership Statement (BOE-502-AH). Due within 90 days of the change in ownership, or 150 days after a death (§480(e)); if no BOE-502-A was filed, or the assessor needs more, the assessor mails a written request. §482(a)(1) sets the penalty for not returning it within 90 days of that request: the greater of $100 or 10% of the taxes on the new base-year value, capped at $5,000 for a home eligible for the Homeowners' Exemption and $20,000 otherwise when the failure was not willful; the 10% penalty for an unfiled legal-entity statement (§482(b)) has no cap. Not filing also extends the assessor's look-back for an escape assessment from four years to eight (§532(b)(2)).
- After a death: BOE-502-D within 150 days, or with the inventory and appraisal if the estate is probated (§480(b)), and BOE-19-P for the parent-child exclusion within three years (or before the home is transferred again or the child stops living in it, whichever is earlier), or six months after a supplemental or escape notice (§63.2(f)).
Frequently Asked Questions
Does a quitclaim deed trigger property tax reassessment in California?
Sometimes. The deed form does not decide it; the Revenue and Taxation Code asks whether a "change in ownership" happened (§60: a transfer of a present interest, including the beneficial use, substantially equal to the value of the fee). A quitclaim that moves a home to a spouse (§63), into your own revocable trust (§62(d)), into an LLC you own in the same shares (§62(a)(2)), or that adds a co-owner while you stay on title as an "original transferor" joint tenant (§65) is excluded. A quitclaim that gives all or part of the home to a sibling, a friend or an unrelated buyer reassesses the share transferred.
Do I pay transfer tax on a quitclaim deed in California?
Only if there is consideration over $100. The county documentary transfer tax (§11911) is 55 cents per $500 of the price or value conveyed, excluding liens that stay on the property. A quitclaim that is a gift, or a transfer at death, is exempt under §11930; a transfer between spouses dividing community property under a divorce judgment or a written agreement in contemplation of one is exempt under §11927, provided the deed carries a signed recital claiming the exemption. Cities with their own transfer tax (Los Angeles, San Francisco, Oakland and 21 others) apply their own exemptions; most mirror the state act.
What form has to be filed with a quitclaim deed in California?
A Preliminary Change of Ownership Report, BOE-502-A, goes to the county recorder with every deed that transfers an interest in real property (§480.3). It is free to file; without it the recorder charges an extra $20 (§480.3(b)) and the Change in Ownership Statement (BOE-502-AH) is due within 90 days of the transfer (§480(e)); if the assessor has to ask for it, not returning it within 90 days of the written request brings the §482 penalty. If the deed records a death, the Change in Ownership Statement — Death of Real Property Owner (BOE-502-D) is due within 150 days (§480(b)).
Does a quitclaim deed to my revocable living trust change my property taxes?
No. A transfer into a trust in which you are the present beneficiary, or that you can revoke, is excluded under §62(d), and the Homeowners' Exemption continues as long as you still live there. The tax question arises later, when the trust becomes irrevocable at your death: then the beneficiaries are treated as receiving the property, and only an exclusion such as the Prop 19 parent-child exclusion (§63.2) keeps the base-year value.
Can a quitclaim deed remove someone from title without reassessment?
If the person removed is a spouse or registered domestic partner, yes (§63, §62(p)). If a joint tenant who was an "original transferor" is left as sole owner when another joint tenant quits their interest back, §65 excludes it. Removing a co-owner who paid for their share and is now being bought out is a change in ownership of that share, and transfer tax applies to the consideration.
Does a quitclaim deed affect my Homeowners' Exemption or Prop 13 base year?
An excluded transfer leaves the base-year value and the factored Prop 13 value untouched. The Homeowners' Exemption (§218) follows occupancy: if the owner who lives in the home stays on title, the exemption continues; a new owner who moves in files BOE-266 to claim it. A non-excluded transfer gives the transferred share a new base-year value at market value as of the deed date (§110.1), with a supplemental bill for the rest of the year (§75.10 and following).
Learn More
Sources: Revenue and Taxation Code §§60–65.1, 75, 110.1, 218, 480–482, 532 and 11911–11934, Legislature's bulk data (build of October 18, 2026); transfer-tax quotations are verbatim, change-in-ownership rules are paraphrased with the section cited. Board of Equalization Property Tax Rules 462.001–462.260 and form BOE-502-A (current revision on the forms page). Deed law itself (Civil Code §§1091–1096) is outside this page. Educational information, not legal or tax advice; a quitclaim can have gift-tax, income-tax (basis) and title-insurance consequences that are not property tax.
Last reviewed: October 2026.