Tulare County Seal

Tulare County

Office of the Assessor/Clerk-Recorder

Transfer of Assessment to a replacement property by Senior Citizens

In 1978, California voters passed Proposition 8, a constitutional amendment that allows a temporary reduction in assessed value when real property suffers a decline in value. A decline in value occurs when the current market value of real property is less than the current assessed (taxable) factored base year value as of the lien date, January 1


Click Here for Example of how Propositions 8 and 13 work together with your homes value to provide Tax Relief