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.
