Agricultural Preserve Contracts

Expand All
Collapse All
  • 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

Expand All
Collapse All
  • 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

Expand All
Collapse All
  • 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

Expand All
Collapse All
  • 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

Expand All
Collapse All
  • 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

Expand All
Collapse All
  • 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

Expand All
Collapse All
  • 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?

 

 Property Taken by Government Action

Expand All
Collapse All
  • 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

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

 

 Reappraisal Exclusion Program

Expand All
Collapse All
  • What does the 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?

 

 State Property Tax Postponement Program

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

 

 State Property Tax Assistance Program

Expand All
Collapse All
  • What is the Property Tax Assistance Program?
  • What are the qualifications to receive this reimbursement?

 

 Property Tax Relief from a Calamity

Expand All
Collapse All
  • 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?