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- Reassessment Exclusions
Reassessment Exclusions
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Base Year Transfer
Find out more regarding transferring Proposition 13 base year value for age 55 or over or for the disabled.
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Domestic Partners
California Family Code section 297, which took effect Jan. 1, 2006, provides many of the same property-tax benefits received by married couples to domestic partners who are registered with the California Secretary of State. Learn more about exclusions for registered domestic partners who own property.
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Exclusions from Supplemental Assessment
The completion of construction triggers a supplemental assessment for the value added or subtracted from the prior value of the property. There are, however, times when new construction does not result in a supplemental assessment at the time of completion.
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Non-Pro Rata Distribution of Estates
California law provides for an exclusion from reappraisal for transfers between parents and children and, in certain cases, between grandparents and grandchildren. A non pro rata distribution means that each heir receives an equal proportion of the entire estate but not necessarily of each asset.
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Parent to Child Exclusion
In order to encourage continuing family ownership of property, California voters passed Proposition 58 in November 1986, which permits parents and children to transfer a principal place of residence without limit as to taxable value. This page explains parent to child exclusions.