• Sonoma County Neighborhood

    Exclusions

Property Tax Exclusions

Important Notice

The staff of the Clerk-Recorder-Assessor's Office are forbidden by California legal codes to practice law or provide legal advice; this prohibition includes giving advice about what forms you might need or how you should fill them out. 

Exclusions

Parent/Child Transfer Exclusion

Allows certain transfers of real property between parents and children, providing that certain conditions are met.

Read more about the Parent/Child Transfer Exclusion

Grandparent to Grandchild

Allows certain transfers of real property from grandparents to their grandchildren, providing that certain conditions are met. 

More about the Grandparent to Grandchild Transfer Exclusion

Affidavit of Co-Tenant Residency

Allows certain transfers of interest in real property between cotenants that takes effect upon the death of one co-tenant under certain circumstances

Transfer of Base Year Value

Replacement Dwelling 55 Years of Age or Older
(Proposition 60)

Allows homeowners 55 years of age or older to transfer the base year value of their principal residence to a newly purchased residence in the same county, providing that certain conditions are met.

More about the Replacement Dwelling 55 Years of Age or Older

Replacement Dwelling - Disabled Persons
(Proposition 110)

Allows for transfer of base year value of a severely and permanently disabled person's principal residence to a replacement dwelling of equal or lesser value when certain conditions are met.

More about the Replacement Dwelling - Disabled Persons

Acquisition by Public Entity
(Proposition 3)

Allows for transfer of base year value of a property taken by eminent domain proceedings, acquired by public entity, or governmental action resulting in judgment of inverse condemnation, to a comparable replacement property.

Calamity Damage Reassessment

Allows owners of property damaged by misfortune or calamity to apply for tax relief, providing certain conditions are met

Read more about the Calamity Damage Reassessment

Qualified Contaminated Disaster
(Proposition 1)

Allows an owner of a qualified contaminated property to transfer the base year value of that property to a comparable replacement property of equal or lesser value, providing certain requirements are met.

Read more about Qualified Contaminated Disaster

Governor-Declared Disaster
(Proposition 50)

Allows for transfer of base year value to replacement property damaged or destroyed in a Governor-declared disaster, within the same county, providing certain requirements are met.

Read more about Governor-Declared Disaster

Principal Residence Governor-Declared Disaster
(Proposition 171)

Allows inter-county transfer of base year value to replacement property from principal residence damaged or destroyed in a Governor-declared disaster, providing certain requirements are met.

Read more about Governor-Declared Disaster

Other Exclusions

Builder's Exclusion

Allows certain types of new construction to be excluded from supplemental tax assessments.

More about the Builder's Exclusion

Claim for Seismic Safety Construction Exclusion From Assessment

This claim is for the exclusion from reassessment of seismic retrofitting improvements and improvements utilizing earthquake hazard mitigation technologies to an existing building.

Solar Energy System Exclusion 
(Proposition 7)

Allows that under certain circumstances the initial purchaser of a building with an active solar energy system may qualify for a reduction in the assessed value of the property

Clerk-Recorder-Assessor

Deva Marie Proto

County Clerk-Recorder-Assessor-Registrar of Voters

Office Hours

Monday – Tuesday
8:00 AM – 5:00 PM
Wednesday
8:00 AM – 4:00 PM
Thursday – Friday
8:00 AM – 5:00 PM

Note: Document processing and fee transactions end 30 minutes prior to closing

Business Property Hours

Monday - Tuesday
8:00 AM – 12:00 PM
1:00 PM – 5:00 PM
Wednesday
8:00 AM – 12:00 PM
1:00 PM – 4:00 PM
Thursday - Friday
8:00 AM – 12:00 PM
1:00 PM – 5:00 PM
Address

Assessor's Office

585 Fiscal Drive
Room 104F
Santa Rosa, CA 95403
38.4659106, -122.7251807

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Exclusion Forms

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