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A change in ownership or new construction completion which occurs between January 1 and May 31 results in two supplemental assessments and two supplemental tax bills. The first supplemental bill is for the remainder of the fiscal year in which the event occurred. The second supplemental bill is for the subsequent fiscal year.
Notices of Assessed Value Change are mailed to property owners before supplemental tax bills are issued. Remember that supplemental tax bills are in addition to the regular annual tax bills. Supplemental bills go directly to the property owner and not to an impound account - where one might exist.
This is a question for the Planning Department, the Assessor's Office does not deal with zoning.
A transfer of ownership between parents and children as well as grandparents and grandchildren may be excluded from reappraisal for assessment purposes depending on and a few factors. The first determining factor is the event date.
Transfers of ownership occurring prior to February 16, 2021, are under the rules of Proposition 58. Generally, under Proposition 58, transfers involving the primary residence of the transferor are excluded from reappraisal. Transfers of property other than primary residences are excluded however, there is a $1 million dollar lifetime limit per each transferee.
Transfers February 16, 2021, and later fall under Proposition 19. Proposition 19 only allows an exclusion for primary residences if the residence was the primary residence of the transferor and will be the primary residence of the transferee. Additionally, if the transferee utilizes the property as their primary residence at the time of transfer, then later moves out and the property is no longer considered primary the property is then reappraised. Under Proposition 19 there is no exclusion from reappraisal for properties that are not the primary residence.
Transfers between Grandparents and Grandchildren may also qualify for an exclusion if both parents of the children are deceased.
For both Prop 58 and Prop 19 exclusions, an application must be submitted to the Assessor’s Office. There are deadlines for submitting the applications. Links to the applications are below. You may submit them in-person, by mail, or by emailing them to email@example.com.
Below is a link to the State Board of Equalization website comparing Prop 58 and Prop 19.
Proposition 19 – Board of Equalization (ca.gov)