Responsible for locating, valuing and enrolling all taxable real property (land and improvements). The Real Property Division is responsible for the appraisal and assessment of new construction and changes of ownership. It resolves assessment appeals, provides assessment related information to the public, and cooperates with other agencies regarding assessment and property tax related matters.
Contaminated Property (Section 2(i) of Art. XIIIA)
Proposition 3 was a constitutional amendment approved by the voters of California in 1982. It is codified in Section 68 of the Revenue & Taxation Code, and allows property owners to transfer the Prop. 13 factored base year value of real property taken by government action to a comparable replacement property located anywhere in California, if certain qualifying conditions are met.
Proposition 90 allows homeowners 55 years of age or older to transfer the base year value of their principal residence in one county to a newly purchased or constructed replacement residence in another county. Only a limited number of counties participate in Proposition 90.
Proposition 60 allows homeowners 55 years of age or older to transfer the base year value of their principal residence to a newly purchased or constructed replacement residence within Santa Clara County.