Change In Ownership Reassessment Exclusions:

The Assessor is required to assess property at its current market value when a change in ownership occurs, which usually results in an increase in property taxes. There are, however, some changes in ownership that are specifically excluded from reassessment such as transfers:

  • For refinancing purposes
  • Between spouses or former spouses
  • Between registered domestic partners​
  • Cotenancy​​ transfers under specific circumstances
  • Between parents and children
  • Between grandparents and grandchildren
  • Between individuals and a legal entity that results solely in a change in the method of holding title.

Follow these links for More Information About Change In Ownership Exclusions​ or the Exclusions Forms List or Proposition 19​.

New Construction Reassessment Exclusions:

Some types of new construction are excluded from property tax assessment: 

  • Builders' Inventory
  • Active Solar Energy System
  • Fire Safety Improvements​
  • Disabled Access
  • Earthquake Mitigation/Seismic Retrofit
  • Rain Water Capture System

Follow these links for More Information About New Construction Exclusions or the Exclusions Forms List.