• Homes in a Neighborhood

    Exemptions and Exclusions

Parent/Child Transfer Exclusion

Overview

The Parent/Child Transfer Exclusion (known as Proposition 58), allows certain transfers between parents and children to be excluded from reappraisal. It only applies to real property transfers that have occurred since November 6, 1986 when certain requirements are met and the application is filed.

The following types of property may be excluded:

  • Transfers of primary residences (no limit)
  • Transfers of the first $1 million of real property other than the primary residences

The exclusion applies only to real property transfers between eligible parents and children, not legal entities

Timely Filing Requirements

To get relief retroactive to the date of transfer, a completed claim must be filed with the Assessor's office by the earliest of the following:

  • Within three years of the transfer
  • Prior to transferring to a third party

If a notice of supplemental or escaped assessment is mailed after either of these periods have passed, then the transferee has an additional six months from the date of the notice to file a claim.

Prospective Relief

If the transferee has not transferred the property to a third party, applications may still be filed at any time after the three-year deadline; however, those filed after three years will only become effective for the lien date in the assessment year in which they are filed and will not be retroactive to the date of transfer.

More Information

Clerk-Recorder-Assessor

Deva Marie Proto

County Clerk-Recorder-Assessor-Registrar of Voters

Office Hours

Monday – Tuesday
9:00 AM – 1:00 PM
Wednesday
12:00 PM – 4:00 PM
Thursday – Friday
9:00 AM – 1:00 PM

Temporary Limited Hours

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

Address

Assessor's Office

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

Active Scams

Read About Current Scams

Scam Alert!

Active scams for services that are offered at our office for low or no cost!

Exclusion Forms

Download Forms

Important Notice

Important Information 75x40The 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.