Historical Properties / Mills Act

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  • Overview
  • 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

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  • 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?
  • Overview

 Indian Reservations

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  • Overview
  • 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

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  • Overview
  • 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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