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

    Did you know that transfers between parents and children will not cause a reassessment for property tax purposes? The following questions and answers help explain this exclusion program. For further information, please call the Assessor's Office at (619) 531-5848.​

  • What is the purpose and benefit of the parent/child exclusion?

    This exclusion prevents an increase in property taxes when real property is transferred between parents and their children.​

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

    The principal place of residence and up to $1 million in assessed value of any other real property may be transferred by each parent or child without a property tax increase.​

  • What are "children" for the purpose of this exclusion?

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

  • Is there a filing deadline for this exclusion?

    A claim should be filed within three years of the date of transfer or death, or prior to a transfer to a third party. In addition, a claim may be filed within six months after the mailing date of the supplemental notice or escape assessment.​

  • Do transfers between grandparents and grandchildren qualify for this exclusion?

    The only time the transfer from grandparent to grandchildren will qualify is if the "middle generation" is deceased and the transfer is on or after March 27, 1996.​

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

    Yes. A copy of the trust should be submitted with the application.​

  • Can property held by a corporation or partnership qualify?

    No. In order to qualify, the property must be transferred to the individual owner's name before the application is submitted.​

  • How do I qualify for a parent/child exclusion?

    In order for one to qualify, an application form must be filed with the Assessor's Office. To obtain the necessary application, please call the Assessor's Office at (619) 531-5848.​