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Please be advised that on November 3, 2020 voters approved Proposition 19 (Home Protection for Seniors, Severely Disabled, Families and Victims of Wildfire or Natural Disasters Act), which makes sweeping changes to a property owner’s ability to transfer their Proposition 13 Assessed Value. It also may change the process for claiming exclusions.
The information below describes how transfers, that occur prior to February 15, 2021, will be processed. After February 15, 2021 transfers will be processed in accordance with Proposition 19.
The most current information about implementation of Proposition 19 is available at Proposition 19
The transfer of real property between parents and children may be excluded from reappraisal for property tax purposes. You must file a claim to determine eligibility.
Responsible for locating and identifying ownership and reappraisability on all taxable real property. In addition they monitor assessment appeal information for other divisions; process legal appeals; maintain and update assessment maps; manage the public service counter and oversee quality control; approve and enroll all legal property tax exemptions. Homeowner exemptions and other constitutional exemptions are compiled and applied to the secured supplemental, and unsecured assessment rolls.