Property Tax Programs
Proposition 19 - Base Value Transfers on or after April 1, 2021
Proposition 19 - Exclusion from Reassessment for Transfers Between Parent/Child or Grandparent/Grandchild on or after Feb 16, 2021
Propositions 60 and 110 - Transfers of Base Year Value for Person(s) at Least 55 Years of Age and Disabled Persons (Occurring on or before March 31, 2021)
Propositions 58 and 193 Parent/Child and Grandparent/Grandchild Exclusion from Reassessment for Transfers on or before Feb 15, 2021
Proposition 8 (Decline in Value)
Property Tax Postponement for Senior Citizens, Blind, or Disabled Persons
There is a builder's exclusion from the supplemental assessment for new construction built specifically for sale. The builder must notify the Assessor prior to or within 30 days from the start of construction. If notice is not received, a supplemental assessment for the value of the new construction is assessed to the builder upon the completion of the construction. If the exclusion is granted, a supplemental assessment is not created until the property is sold to the new owner.