
Property Tax Programs
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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
Homeowners' Exemption
Proposition 8 (Decline in Value)
Assessment Appeals
Disaster Relief
Builder's Exclusion
Veteran's Exemption
Disabled Veterans
Property Tax Postponement for Senior Citizens, Blind, or Disabled Persons
Institutional Exemption
Proposition 8 (Decline in Value)
Proposition 8 allows the Assessor to review both the factored base-year value and the current market value of a property as of January 1 of each year and enroll the lesser value. When the current market value replaces the higher Proposition 13 value, that lower value is commonly referred to as a "Prop 8 Value". In no circumstance can the Assessor value a property higher than its Proposition 13 factored base-year value.
Although the annual increase for Proposition 13 values is limited to no more than 2%, the same restriction does not apply to values adjusted under Proposition 8. Actual market value must be enrolled as a Proposition 8 value and any subsequent increase or decrease in market value is enrolled regardless of its percentage. However, when the current market value of a Proposition 8 property exceeds its factored Proposition 13 base-year value, the Assessor simply reinstates the factored Proposition 13 value.
Property owners who feel that their assessed value exceeds current market value should contact our office and request a Proposition 8 review. Owners may also elect to file a formal assessment appeal with the County Clerk of the Board during the open filing period, July 2nd through November 30th.To request for Informal Assessment Review Proposition 8 form, click here.