• Sonoma County Neighborhood

    Grandparent/Grandchild Transfer Exclusion

Grandparent to Grandchild Transfer Exclusion

Overview

The grandparent to grandchild exclusion (known as Proposition 193), allows certain transfers from grandparents to grandchildren to be excluded from reappraisal. It only applies to real property transfers that have occurred since March 27, 1996 when certain requirements are met and the complete application is filed. 

The grandparent to grandchild exclusion is an extension of the parent-child exclusion to be used in situations where the parent of the grandchild has predeceased the grandparent. This exclusion only applies to transfers from grandparent to grandchild (one direction).

The following types of real property transfers 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 grandparent and grandchildren, not legal entities. In order to qualify, all the parents of the grandchild must be deceased as of the date of purchase or transfer. Parents are those persons who qualify under section 63.1 as the children of grandparents. However, for transfers that occur on or after January 1, 2006, a son-in-law or daughter-in-law of the grandparent that is a stepparent to the grandchild need not be deceased in the meeting the condition that "all of the parents" of the grandchild must be deceased. The grandparent to grandchild exclusion does not apply when a parent disclaims their interest.

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

State Board of Equalization Property Taxes Department

Grandparent to Grandchild Frequently Asked Questions

California Legislative Information

Revenue and Taxation Code Section 63.1

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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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.