El tasador debe tasar la propiedad a su valor de mercado actual cuando se produce un cambio de titularidad o se completa una nueva construcción. Esto suele resultar en un aumento del impuesto predial. Sin embargo, algunos cambios de titularidad y nuevas construcciones están excluidos de la retasación.
You may be eligible for a supplemental tax exclusion if you are a builder who constructs property for resale.
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.
Learn more about rights afforded to joint tenants.
Transfer of Property Between Parents and Children
Real property sold or transferred between parents and their children, under limited circumstances, will not be reassessed.
Transfer of Property Between 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.
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.