Completed new construction may be excluded from supplemental assessment under certain circumstances. The property must be intended for sale and the builder must file the necessary form with the Assessor Office prior to or within 30 days of the start of construction. If the exclusion is approved, an appraisal is not made until the next lien date (January 1) or until the property is sold, leased, or occupied by the builder. For more information or to obtain an application, please call the Assessor Office.
Changes in Ownership Exclusions Include:
- The transfer of property between husband and wife
- The transfer of the principal place of residence between parents and their children (Proposition 58)
- The transfer of any other real property, between parents and their children, with a value of up to One Million Dollars
- Transfers per above between parents and their grandchildren provided that the children are both
deceased at the time of transfer (Proposition 193)
In all cases, an application must be filed with the Assessor that states the qualifying relationships. If such an application is not filed, a reappraisal will occur and new values will be enrolled. (There is a provision allowing a delayed filing of up to 36 months after the transfer occurs.)
A property owner may claim a Homeowner's exemption in California on a residence that is both owned and occupied at 12:01 AM on January 1, or files within 30 days of a change in ownership or a supplemental assessment is levied for new construction. This exemption reduces your assessed value by as much as $7,000 and reduces your tax bill by as much as $70.
The homeowner is responsible for applying for this exemption. To receive the full exemption, you must file with the Assessor Office between January 1 and February 15 or within 30 days of a Notice of Supplemental Assessment. (A late filing is accepted from February 16 to December 10 for 80 percent of the exemption.) Your exemption automatically continues each year as long as you continue to own and occupy the property as your primary residence. The homeowner is required to terminate the exemption when eligibility ends.
Totally Disabled Veterans
If you are a veteran who is rated 100 percent disabled, blind or is a paraplegic due to a service-connected disability while in the armed forces (or if you are the unmarried widow of such a veteran); you may be eligible for an exemption of up to $150,000 of the assessed value of your owner-occupied home.
Note: A property owner may NOT have both a Homeowner's and a Veteran's exemption on the same property. Applications and additional information may be obtained at the Assessor Office.
Property used exclusively for a church, a non-profit school, cemetery, museum, or library may qualify for an exemption. Properties owned and used exclusively by nonprofit religious, charitable, scientific, or hospital corporations may be eligible. Please call our office at (209) 754-6356.
If a major calamity such as fire or flooding damages or destroys your property, you may be eligible for property tax relief. In such cases, the Assessor will immediately reappraise the property to reflect its damaged condition. When it is rebuilt in a like or similar manner, the property will retain its prior value for tax purposes. To qualify for property tax relief, you must file a Calamity Claim with the Assessor within 12 months from the date of damage or destruction. The loss estimate must be at least $10,000 of the current market value to qualify the property for this relief.
Note: Disasters usually involve other public agencies that may provide low-cost financing for repairs or some other services. These agencies, including other county offices, may notify the assessor of damages but if there are any questions about disaster relief and assessed values, please call our office immediately at (209) 754-6356.