The transfer of a principal residence between grandparent and grandchild may be excluded from reassessment if the fair market value of the family home on the date of transfer is less than the sum of the factored base year value plus $1 million.
Revenue and Taxation Code § 74.5 excludes from assessment that portion of an existing structure that consists of the construction and reconstruction of seismic components.
An Organization that is seeking the Veterans' Organization Exemption shall file with the State Board of Equalization("the Board") a claim for an Organizational Clearance Certificate
Beginning April 1, 2021, California law allows an owner of a primary residence who is at least age 55 at the time of sale of the residence to transfer its factored base year value to a replacement primary residence that is located anywhere in California.
Property owned or leased and used exclusively for educational purposes by a nonprofit educational institution of collegiate grade is eligible for the College Exemption.
Revenue and Taxation Code §480.8 requires owners of cooperative housing, community apartment complexes, condominiums, planned unit developments, or other residential subdivision complexes with common areas or ownership to file annual ownership reports upon the assessor's request.
Need a copy of a death certificate? You can download, print and submit in person a completed form to Tulare County Clerk, 221 S. Mooney Blvd., Rm. 105, Visalia, Calif., between 8:00 AM and 3:00 PM. You can also mail a notarized application and payment to the address above, and your certificate will be mailed to you.
