R & T Code 73, Assembly Bill 1451 (Ch. 538, Stats. 2008)

The property tax incentive for the installation of an active solar energy system is in the form of a new construction exclusion. Therefore, the installation of a qualifying solar energy system will not result in either an increase or a decrease in the assessment of the existing property.

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.

Change in Ownership

What constitutes a change in ownership? Are there any exclusions from reassessment?

The tax estimator is designed to help new and prospective homeowners reduce confusion concerning the amount of property taxes they can expect to pay following their purchase.

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