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January 13, 2011 Written by 

Assessment Reduction

Under California Constitution Article XIII A (Proposition 13) real property is reappraised only when a change in ownership occurs, or when new construction takes place.

Under certain circumstances described below, California law allows taxpayers the ability to permanently or temporarily reduce their assessed value, and/or transfer their protected Proposition 13 assessed value. Below is information about the major programs.

TEMPORARY RELIEF PROGRAMS

Decline in Value (Temporary relief when the market declines below assessed value) Prop 8

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Disaster/Calamity Relief (Property damaged by misfortune or calamity) Section 170

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PERMANENT PROPERTY TAX RELIEF, AKA EXEMPTIONS

Homeowner exemption
If you own and occupy your home as your principal place of residence, you may be eligible for an exemption of up to $7,000 off of the assessed value. This exemption will reduce your annual property tax bill by about $70.

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Veterans Exemption
The veterans' exemption may be applied to real or personal property located in the county, and exempts up to $4,000 off of the assessed value of the property.
Disabled Veterans Exemption
If you are a veteran who is rated by the Veterans Administration as 100% service-connected disabled, (or if you are the surviving spouse of such a veteran), you may be eligible for an exemption of up to $150,000 off of the assessed value of your home.

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TRANSFERRING YOUR PROPOSITION 13 VALUES

The following propositions were adopted by California voters to allow property owners to transfer Prop. 13 factored base year values or to exclude certain events from reassessment. If you qualify, you must submit a completed claim form to receive these tax-savings benefits.

Parent-Child Transfer Prop 58

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Grandparent-Grandchild Transfer Prop 193

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Property Owner at least 55 years old (within county) Prop 60

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Property Owner at least 55 years old (between counties) Prop 90

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Disaster/Calamity Relief (Governor declared disaster) Prop. 50
(Section 69)

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Contaminated Property Prop. 1

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Eminent Domain (Property taken by government action) Prop. 3

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Severely and Permanently Disabled Owners Prop 110

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In some circumstances, your Proposition 13 factored base year value may not make it beneficial to file a claim.



Real Property Division

County Government Center
East Wing, 5th 
Floor
70 West Hedding Street
San Jose, CA 95110
Phone: 408-299-5300
Fax: 408-299-3015
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