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News & Events
Agricultural Preserve Contracts
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
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?
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
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?
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
NON-PROFIT PROPERTY TAX EXEMPTION
Housing for Religious Personnel
Public School Exemption
How do I receive an application for one of these programs?
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
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
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
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
What is the Property Tax Postponement Program?
How do I qualify for this program?
Property Tax Relief from a Calamity
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?
County of San Diego
Board of Supervisors
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