Agricultural Preserve Contracts

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  • AGRICULTURAL PRESERVE CONTRACTS
  • What is an agricultural preserve?
  • What is the advantage of placing my farmland under an agricultural preserve contract?
  • What is the minimum parcel size to qualify for an agricultural preserve?
  • If I sell part or all of my property, does it remain under contract?
  • If my property is under an agricultural preserve contract and my nephew inherits it, will it be reappraised?
  • Who do I contact to learn more about placing my land in an agricultural contract?

 

 Disabled Veterans Exemptions

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  • DISABLED VETERANS' EXEMPTION
  • What is a Disabled Veterans’ Exemption?
  • Who is eligible for the Disabled Veterans’ Exemption?
  • Are surviving spouses eligible for the Disabled Veterans’ Exemption?
  • Are there different levels of the Disabled Veterans’ Exemption?
  • What determines the amount of the exemption?
  • How do I qualify for the low income exemption?
  • What is necessary in order to file for the exemption?
  • What is necessary for the surviving spouse to file for the exemption?
  • When should I file for the Disabled Veterans’ Exemption?
  • Must I file for the exemption every year?
  • May I file for this exemption retroactively?
  • Where may I get more information?

 

 Historical Properties

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  • HISTORICAL PROPERTIES
  • What is a historic property?
  • How can I qualify for this program?
  • How does this tax reduction work?
  • What is the benefit of this program to the property owner?
  • What is the public benefit of this program?
  • Do I have to allow the public access to my home to qualify?

 

 Homeowners Property Tax Exemption

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  • HOMEOWNER’S PROPERTY TAX EXEMPTION
  • What is the Homeowner’s Property Tax Exemption?
  • Who qualifies for this program?
  • How do I obtain a Homeowner’s Exemption application?
  • Is there a fee for filing a Homeowner’s Exemption application with the Assessor’s Office?
  • How can I determine if I am already receiving the Homeowner’s Exemption?
  • When is the filing deadline for the Homeowner’s Exemption?
  • If I miss the Homeowner’s Exemption deadline, is there any provision for granting the exemption for prior years?
  • Do I need to file each year for the Homeowner’s Exemption program?
  • If I own a manufactured home, do I qualify for a Homeowner’s Exemption?
  • If I receive a Disabled Veteran’s Exemption, may I also apply for a Homeowner’s Exemption?
  • If I own more than one residence, may I receive a Homeowner’s Exemption for each property?
  • Why must I submit my Social Security number when applying for the Homeowner’s Exemption?

 

 Living Trusts

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  • TRUSTS
  • What is a trust?
  • Does placing real property into a trust cause a reassessment for property tax purposes?
  • What is meant by a transfer of beneficial interest?
  • What is a revocable trust?
  • What is an irrevocable trust?
  • If my wife and I put our home into a trust for our own benefit and then one of us passes away, will it be reappraised?
  • If I transfer my home into an irrevocable trust with myself as the present beneficiary and my daughter as the next beneficiary, when will the property be reappraised?
  • If I have questions on the income tax or legal ramifications of a trust, what should I do?

 

 Non-profit Property Tax Exemptions

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  • NON-PROFIT PROPERTY TAX EXEMPTION
  • Church Exemption
  • Religious Exemption
  • Welfare Exemption
  • Low-Income Housing
  • Housing for Religious Personnel
  • Public School Exemption
  • College Exemption
  • Cemetery Exemption
  • Lessor’s Exemption
  • How do I receive an application for one of these programs?

 

 Parent/Child Exclusion occurring before February 16, 2021

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  • PARENT/CHILD EXCLUSION
  • Must the assessor’s office be notified upon the death of an owner?
  • Can property be reappraised upon the death of the owner?
  • Are all properties reappraised as a result of death?
  • What is a parent/child exclusion?
  • What is the purpose and benefit of the Parent-Child Exclusion?
  • What is the definition of a “child” for the purpose of this exclusion?
  • What type of property can be transferred without a tax increase?
  • What is a Grandparent-Grandchild Exclusion?
  • Can a transfer of real property between grandparent and grandchild qualify for this exclusion if the parent disclaims any interest in the grandparent’s property?
  • Will I get the exclusion automatically?
  • When must the claim for the exclusion be filed?
  • Is there a filing deadline for this exclusion?
  • Is there anything I can do after the deadline?
  • We have already sold the property we inherited from our parents. May we still file a claim?

 

 Parent/Child Exclusion occurring on/after February 16, 2021

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  • What is a Parent-Child Exclusion?

    The Parent-Child Exclusion applies to any real property purchases or transfers between parents and children of a principal residence of the transferor and transferee which occurred on or after February 16, 2021.
    View/Print Parent/Child Brochure


  • What is the definition of a “child” for the purpose of this exclusion?

    ​Natural children, children adopted before the age of 18, stepchildren (as long as the parents are still married), foster children, and sons- and daughters-in-law are considered children under this exclusion program.

  • What type of property can be transferred without a tax increase?

    ​A parent may transfer their principal residence with a $1,000,000 market value exclusion to their children providing that the proper Claim for Exclusion from Reappraisal form is filed and approved by the Assessor's Office. If the market value of the family home or farm on the date of transfer exceeds the sum of the factored base year value plus $1 million, the amount in excess of this sum will be added to the factored base year value.

  • What is a Grandparent-Grandchild Exclusion?

    ​California State law allows property to be excluded from reappraisal when transferred between grandparent and grandchild, providing that a Claim for Exclusion from Reappraisal form is filed and approved by the Assessor's Office. This exclusion is available only when both parents of the eligible grandchildren are deceased. Disclaiming interest in the real property by the parent does not alter the requirements as both parents must be deceased for the Grandparent-Grandchild Exclusion to qualify.

  • Will I get the exclusion automatically?

    ​No. A Claim for Exclusion from Reappraisal form must be completed and filed with the Assessor's Office. Failure to file a claim will result in a reassessment of the property. You will receive the exclusion after your claim is approved.

  • Is there a filing deadline for this exclusion?

    ​A claim must be filed within three years of the date of transfer or death, or prior to the sale or transfer to a third party. Also, a claim may be filed within six months after the mailing date of the supplemental notice or escape assessment. In addition, a Homeowners' or Disabled Veterans' Exemption must be filed within one year of transfer.

  • When must the claim for the exclusion be filed to avoid a supplemental bill?

    ​To prevent a supplemental tax bill from being issued, a claim with a Homeowners' or Disabled Veterans' Exemption must be filed as soon as possible after the transfer or date of death.

  • Is there anything I can do after the deadline?

    ​If a claim is filed after the legal deadline, the exclusion may be granted but no refunds will be issued for prior years. It will be granted for the year the claim is filed as long as the property has not been sold to a third party.

  • We have already sold the property we inherited from our parents. May we still file a claim?

    ​Yes. A reappraisal will occur for the period between the date of the death and the sale to the third party. A supplemental bill will be issued unless the heirs or beneficiaries apply and qualify for this exclusion.

  • Can transfers that occurred before February 16, 2021 qualify for the Parent-Child Exclusion?

    ​Yes. There are different laws for the Parent-Child Exclusion for transfers that occurred prior to February 16, 2021. Please contact our office for further information

  • Can property held by my parents in a trust qualify for this exclusion?

    ​Yes. An inheritance or transfer to children within a trust may qualify for this exclusion. The trust documents must be provided with the claim.

  • Can property held by a corporation or partnership qualify?

    ​No. In order to qualify, the transfer of property must be between individuals, not individuals and a corporation or partnership.

  • The claim form asks for information about the transferor and transferee. Who is the transferor and who is the transferee?

    ​The transferor is the previous owner (grantor, decedent, or trustor). The transferee is the new owner (grantee, heir, or beneficiary).

  • Do all children (transferees) need to sign the claim form?

    ​No, one signature is sufficient, however, all transferees must be listed. A photocopied signature is not acceptable.

  • How do I obtain a Parent-Child or Grandparent-Grandchild Exclusion claim form?

    You may request an exclusion claim form by calling our office at (619) 531-5848, or by downloading the form from our website at www.sdarcc.com.  If you have additional questions, please contact the Change in Ownership Unit at ARCCPC@sdcounty.ca.gov or write to us at:

    Ernest J. Dronenburg, Jr.
    Assessor/Recorder/County Clerk
    1600 Pacific Highway, Suite 103
    San Diego, CA 92101




 Property Taken by Government Action

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  • PROPERTY TAKEN BY GOVERNMENT ACTION (Proposition 3)
  • How can the property owner benefit from the program?
  • Are there any restrictions on the type of replacement property that can be purchased?
  • Can I still qualify for the program if my replacement property exceeds 120% of the government’s purchase price of the original property?
  • How soon can I purchase my new property?
  • When should I apply for this exemption from reappraisal?
  • Does the exclusion apply only to residential property?
  • If the property I am leasing is acquired by a governmental agency, can I qualify for the program?
  • Does the program apply throughout California?
  • If I purchase a property that has both a store and a residence, will the replacement property qualify for the exclusion?
  • CALTRANS has a proposed freeway project that has been planned for many years that will include taking my property. Can I purchase a replacement property before it is actually taken?
  • I am in a redevelopment project area and a private developer has approached me to sell my property. Will I be able to use the exclusion if I sell directly to the private developer?
  • My original property was taken and I was paid $350,000. I purchased a replacement property for $300,000 and wish to add a bedroom and bath. Will I be assessed for new construction?
  • I had a 50% interest in a property that was taken by a public entity. How do you determine the assessed value to be transferred to my replacement property?
  • Is the program similar to the benefits granted by the Internal Revenue Service?

 

 Property Tax Relief for Seniors and Disabled

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  • PROPERTY TAX SAVINGS FOR SENIORS AND THE DISABLED
  • Is tax-payment assistance available to senior citizens, and those who are blind or disabled?

 

 Senior/Disabled Reappraisal Exclusion Program (Prop 60/90 - Occurring before Apr 1, 2021)

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  • What does the Proposition 60/90 Reappraisal Exclusion Program for senior citizens provide?
  • Are there property value limits on this program?
  • If I buy a replacement home with a much higher value than my present home, can I qualify for a partial exclusion?
  • Is there an age requirement to qualify?
  • Can a taxpayer apply for and receive the benefit of Prop 60/90 more than once?
  • Is there a time limit that applies to this program?
  • Must the property be owner-occupied?
  • If I live in another California county, can I sell my home there and buy a replacement home in San Diego County, and still qualify for this program?
  • If I decide to build my own replacement property, would it qualify under this program?
  • How do I apply?

 

 Senior/Disabled Reappraisal Exclusion Program (Prop 19 - Occurring on/after Apr 1, 2021)

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  • What does the Proposition 19 Reappraisal Exclusion Program for senior citizens provide?
    This is a property tax savings program for those aged 55 or older who are selling their home and buying another home.  Under Proposition 13, the home is normally appraised at its full market value at the time it is purchased.  This program allows the taxable value on the original home to be transferred to the replacement home thereby preventing an increase in property taxes.
  • Is there an age requirement to qualify?
    Yes. The property owner must be 55 or older at the time the original property is sold in order to qualify.  For married couples, only one spouse must be 55 or older.
  • Must the property be owner-occupied?
    Yes. Both the original and replacement property must be eligible for a homeowner’s exemption.  This means that the property must be the owner’s principal place of residence.
  • May I take advantage of this program more than once?
    Yes. An individual may qualify three times.
  • If I buy a replacement home with a much higher value than my present home, can I qualify for a partial exclusion?
    Yes.  The replacement home can be any value and any amount over 100% of the original home’s market value will be added to the transferred taxable value.
  • Is there a time limit that applies to this program?
    Yes.  You must sell your original home and buy your new property within a two-year period in order to qualify.  Effective January 1, 2007, applications can be filed any time after the date a replacement home is purchased, or new construction of a replacement home is completed.  However, if the applications is filed after three years, the exclusion will only be applied prospective from the date the application is filed.
  • Are there property value limits on this program?
    No.  The replacement home can be any value and any amount over 100% of the original home’s market value will be added to the transferred taxable value.  The sale price of the original and purchase price of the replacement must represent fair market value for this program.
  • Is this program available in other California counties?
    Yes.  All 58 counties in California participate in this program.  You can transfer your taxable value between any of the counties in California.
  • If I decide to build my own replacement property, would it qualify under this program?
    Yes. New construction does qualify for this program, although there are specific requirements that must be followed.  The market value of the new construction can be of any value and any amount over 100% of the original home’s market value and will be added to the transferred taxable value.  If you are interested in pursuing this option, you may contact the Assessor’s office at (619) 531-5481 to over the requirements.
  • How do I apply?
    In order to apply, you must complete and submit the necessary application form within three years of the date you buy your replacement property. You may request an application by calling (619) 531-5481 or Click here for Prop 19 Senior Reappraisal Exclusion Form (Occurring on/after Apr 1, 2021) or the Disabled Change in Ownership Exclusion (Prop 19 – Occurring on/after Apr 1, 2021). These documents are in Acrobat PDF format.


 State Property Tax Postponement Program

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  • What is the Property Tax Postponement Program?
  • How do I qualify for this program?

 

 Property Tax Relief from a Calamity

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  • PROPERTY TAX RELIEF FROM A CALAMITY
  • What type of property tax relief is available?
  • After my property is rebuilt or repaired following the damage, will my property taxes be increased over what they were before?
  • What are the requirements to qualify for this tax relief?
  • If my mobilehome is severely damaged by fire, do I qualify for this tax relief?
  • If my furniture was destroyed, can my property taxes be reduced?
  • Do boats and airplanes qualify for this property tax relief if they were damaged by a storm or fire?
  • Do I qualify for property tax relief if a storm damaged my avocado or citrus grove?
  • I have an avocado grove and, due to the fruit fly infestation, my entire crop was lost. Can I qualify for a calamity reduction?
  • My house has a cracked slab. Does this qualify as a calamity?
  • How does the Assessor’s Office determine the amount of property taxes to be refunded if my house was partially destroyed by a fire?
  • Once I file my application, what is the process?
  • What if I disagree with the value as determined by the Assessor’s Office?
  • How can I qualify for this property tax relief?
  • Where do I get the necessary claim form?