You may be eligible for supplemental tax exclusion if you are a builder who constructs property for resale.
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.
All transfers between married couples during marriage are excluded from change-in-ownership reassessment.
Learn more about rights afforded to joint tenants.
Real property sold or transferred between parents and their children, under limited circumstances, will not be reassessed.
Real property sold or transferred from grandparent to grandchild, under limited circumstances, will not be reassessed.
Registered domestic partners are not subject to reassessment as changes in ownership under California law.
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.
