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Tulare County

Office of the Assessor/Clerk-Recorder

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Exclusions

The Assessor is required to assess the property at its current market value when a change in ownership occurs or new construction is completed. This usually results in an increase in property taxes. However, there are some change-in-ownership and new construction events that are excluded from reassessment.

Builder's Exclusion: You may be eligible for supplemental tax exclusion if you are a builder who constructs property for resale.

Interspousal Exclusion: All transfers between married couples during marriage are excluded from change-in-ownership reassessment.

Registered Domestic Partners Exclusion: Registered domestic partners are not subject to change-in-ownership reassessment under California law.

Joint Tenancy Exclusion: Learn more about rights afforded to joint tenants.

Intergenerational Transfer Exclusion (parents and children): Real property sold or transferred between parents and their children, under limited circumstances, will not be reassessed.

Intergenerational Transfer Exclusion (grandparents and grandchildren): Real property sold or transferred from grandparent to grandchild, under limited circumstances, will not be reassessed.

Exclusion of New Construction for Property Owner with Disabilities: Qualifying property owners who perform construction, installation, removal or modification to an existing property to make it more accessible to a person with severe and permanent disabilities may be eligible, upon timely filing, for an exclusion from reassessment.

Earthquake Retrofit: Seismic retrofitting is new construction that may qualify for assessment exclusion.

Solar System Exclusion: Solar energy systems may qualify for new construction exclusions as long as a previous owner did not receive the exclusion.