Tulare County Seal

Tulare County

Office of the Assessor/Clerk-Recorder


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. 

Exclusion of New Construction for Disabled Owner

Qualifying property owners who perform construction, installation, removal or modification to an existing property to make it more accessible to a severely and permanently disabled person may be eligible, upon timely filing, for an exclusion from reassessment.

Inter-Spousal Exclusion

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

Joint Tenancy Exclusion

Learn more about rights afforded to joint tenants.

Reappraisal Exclusion Between Parent to Child

Real property sold or transferred between parents and their children, under limited circumstances, will not be reassessed.

Reappraisal Exclusion Between Grandparent to Grandchild

Real property sold or transferred from grandparent to grandchild, under limited circumstances, will not be reassessed.

Registered Domestic Partners Exclusion

Registered domestic partners are not subject to reassessment as changes in ownership under California law.

Earthquake Retrofit

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


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