When you inherit a house in Marin County, three things come first. Get a date of death appraisal, report the death to the Marin County Assessor within 150 days, and work out with the estate's attorney whether the house passes through a trust or through probate. The appraisal sets the heirs' stepped-up basis. Whether the property taxes go up depends on Proposition 19 and on whether a child moves in.

1. Get a date of death value

Heirs take a tax basis equal to the home's value on the day the owner died. That number decides the capital gains tax when the house sells, often years later, so it needs to come from a written appraisal and not an online estimate. See why inherited property needs an appraisal.

The appraisal can be done after the fact. A retrospective appraisal values the home as it stood on the date of death. The strongest reports still come from appraisals ordered while the house is in its inherited condition, before it is cleaned out or repaired.

2. Report the death to the Marin County Assessor

California requires a Change in Ownership Statement, Death of Real Property Owner (form BOE-502-D), for each parcel the person owned. It is due within 150 days of the death. If the estate goes through probate, it is due when the inventory and appraisal is filed. A trustee files it for trust property, and a late filing can bring a penalty.

Filing the form reports the death. It doesn't change the name on the title, which takes a recorded document.

3. Trust or probate

If the house was in a living trust, the successor trustee manages it and distributes it under the trust's terms, without court involvement. If it wasn't, the estate may go through probate in Marin County Superior Court.

In a California probate, a court-appointed probate referee values the assets for the Inventory and Appraisal. Many executors still order an independent appraisal for the tax return and the heirs' basis. The referee and the independent appraiser serve different purposes. An estate attorney can tell you which path applies. RealVals works with estate attorneys across Marin.

4. Will the property taxes go up?

Usually, yes. A death is a change in ownership, and the Marin Assessor reassesses the home to market value as of the date of death. For a home bought decades ago under Proposition 13, that can mean a much bigger tax bill. The main exception is a transfer to a surviving spouse or registered domestic partner, which is not reassessed.

Under Proposition 19, a child can keep part of the parent's lower assessed value, but only if:

the house was the parent's primary residence
the child makes it their own primary residence within one year and files for the homeowners' exemption
the child files a parent-child exclusion claim (form BOE-19-P) with the Assessor, within three years of the death or before the house is sold, whichever comes first

The exclusion only covers value up to roughly one million dollars above the existing assessed value, adjusted periodically. If no child moves in and the house doesn't go to a surviving spouse, the home is reassessed in full. More in does a date of death appraisal affect property taxes. Prop 19 questions belong with your CPA or attorney.

5. Estate tax and the Form 706 deadline

Most estates never owe federal estate tax. For deaths in 2026 the exemption is $15 million per person, and California has no estate or inheritance tax of its own.

Estates near the line, or a surviving spouse electing portability, file Form 706, which is due nine months after the death with a six-month extension available. The real estate on that return needs a supportable value. A CPA can order the appraisal directly.

6. Selling an inherited Marin home

When the heirs sell, capital gains are figured on the sale price, less selling costs, minus the stepped-up basis: the date of death value plus any improvements made after. A well-supported appraisal at the start gives the heirs a basis that holds up if the IRS asks. If a sale is likely, order the appraisal before the house is emptied and listed. For a house held in a trust, see selling a house in a trust after a death.

Getting a date of death appraisal in Marin County

Austin Fernald, a California Certified Residential Appraiser based in San Rafael, appraises inherited homes in every Marin city and town. Fees start at $500 for a single-family house or condo and $700 for a 2 to 4 unit building. RealVals quotes within one business day, and most reports are delivered 4 to 5 business days after the inspection.

See date of death appraisals or request a free quote with the address and the date of death.