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News & Events
Historical Properties / Mills Act
What is the Mills Act?
How does my property qualify for the Mills Act?
How long is the contract and is it cancelled if I sell the property?
Is the property owner required to open the property to the public?
Do all historical properties in San Diego County qualify for the Mills Act?
How many properties are benefiting under the Mills Act in San Diego County?
What is the Assessor's role in the process?
What kind of savings can I expect on my property tax bill?
Since I have owned my property for many years and already have a low assessment, is it worthwhile to apply for the Mills Act?
Once my property is listed on the Historic Register, are there any binding restrictions that will affect my property?
Mills Act Benefits
Mills Act Restrictions
Who should I contact if I want to place my property under the Mills Act?
Electric Power Plant
Where can I obtain additional information on the assessment of power plants in San Diego County?
Are there plans for new power plants in San Diego County?
Do these power plants generate all the electricity used in San Diego County?
How does the Assessor's Office determine the taxable value of these power plants?
Who assesses these power plants for property tax purposes?
Who purchased these power plants?
What two electric generating plants were recently sold in San Diego County?
How many power plants are in San Diego County?
What is an electric generating plant?
What is an Indian reservation?
How many Indian reservations are there in San Diego County?
Are the Indian-owned gambling casinos on Indian reservations assessed for property taxes?
Are the recently completed restaurants and gambling areas at the Viejas Casino & Turf Club assessable for property tax purposes?
Will the planned expansion by some tribes into hotel and golf course projects create assessments for property taxes?
Can properties owned by Indians on reservations be taxable?
Are there any businesses on Indian reservations that are taxable?
Are the new retail outlet stores at Viejas assessed for property tax purposes?
How can I obtain additional information on Indian reservations?
Parent / Child Exclusion
What is the purpose and benefit of the parent/child exclusion?
What type of property can be transferred without a tax increase?
What are "children" for the purpose of this exclusion?
Is there a filing deadline for this exclusion?
Do transfers between grandparents and grandchildren qualify for this exclusion?
Can property held in a trust qualify for this exclusion?
Can property held by a corporation or partnership qualify?
How do I qualify for a parent/child exclusion?
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