Property Tax Exclusions
Voters passed Proposition 19 in November 2020. This legislation affects Parent-Child and Grandparent-Grandchild exclusions and Base Year Value Transfers. This legislation is currently being reviewed by the State Board of Equalization (BOE) for guidance and regulations. The Assessor’s Office will not be able to answer detailed questions about the legislation at this point in time. Visit the BOE’s Proposition 19 page for the most up to date information.
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.
Allows certain transfers of real property between parents and children, providing that certain conditions are met.
Allows certain transfers of real property from grandparents to their grandchildren, providing that certain conditions are met.
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
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.
Replacement Dwelling - Disabled Persons
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.
Acquisition by Public Entity
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.
Allows owners of property damaged by misfortune or calamity to apply for tax relief, providing certain conditions are met
Qualified Contaminated Disaster
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.
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.
Principal Residence Governor-Declared Disaster
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.
Allows certain types of new construction to be excluded from supplemental tax assessments.
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
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