Property taxation: change in ownership reporting.

Existing property tax law requires, when there is a change in ownership of real property, a manufactured home, or a floating home that is subject to local property taxation and is assessed by the county assessor, a change in ownership statement to be filed, under penalty of perjury, in the county where the real property, manufactured home, or floating home is located, as provided. Existing law, in the case of probate, requires the personal representative to file a change in ownership statement with the county recorder or assessor in each county in which the decedent owned real property at the time of death that is subject to probate proceedings. Existing law requires that statement to be filed before or at the time the inventory and appraisal is filed with the court clerk. This bill instead, in the case of probate, would require the statement to be filed within 4 months after the date letters testamentary or letters of administration are first issued to a personal representative with general powers.