Imperial County Assessor's Office
Change In Ownership Reassessment Exclusions
Refinancing is not considered a change in ownership, and refinancing a property should not result in reassessment. The Assessor will typically request additional information from the property owner to verify that the transaction was for refinancing purposes only. (ref. R&T 62(c))
Any transfer of property between spouses during marriage (or transfers between former spouses after marriage in connection with a property settlement agreement or dissolution) is excluded from the change in ownership reassessment requirement of Proposition 13. In other words, transfers of property between husband & wife should not trigger reassessments. No claim form is required; however, additional documentation may be required. (ref. R&T 63)
Beginning January 1, 2006 transfers of real property between registered domestic partners are excluded from being considered a change in ownership. (ref. R&T 62(p)). Additional documentation may be required.
Transfers of a cotenancy interest from one cotenant to another that occur due to the death of one cotenant and after January 1, 2013 may be excluded from reassessment if certain conditions are met. These include: the sole two cotenants together must own 100% interest in the property; the transfer results in the surviving cotenant owning 100% of the property; the property was the principal residence of both cotenants immediately preceding the transferor cotenants' death; the two cotenants owned and continuously resided in the property for the one year period preceding the date of transfer. A claim form is required, and the transferee must sign an affidavit affirming residency. (ref. R&T 62.3)
Please follow the link for the appropriate form of Cotenant Exclusion
Proposition 58, passed by the voters of California in November of 1986, allows the transfer of a principal place of residence between parents and children (or children and parents) plus the transfer of up to $1 million (factored up base year value) of any other real property, without re-appraisal. A husband and wife could thus transfer $2 million of any other real property.
For more information about this exclusion please visit:
Parent and Child Proposition 58 Exclusion.
An application must be filed with the Assessor's Office, please follow the link for the appropriate form: Prop58. (ref. R&T 63.1)
Proposition 193, passed by the voters of California in March of 1996, allows the transfer of a principal place of residence between grandparents and grandchildren plus the transfer of up to $1 million (factored up base year value) of any other real property provided that the parents of the grandchildren are deceased or the relationship is otherwise severed. Other factors involved in parent-child transfers also apply. For more information about these exclusion please visit:
Grandparent and Grandchild Proposition 193 Exclusion.
An application must be file with the Assessor, please follow the link for the appropriate form: Prop193. (ref. R&T 63.1(c))
Person(s) At Least 55 Years of Age Transfer of Base-Year Value to a Replacement Dwelling This constitutional initiatives passed by California voters. They provide property tax relief by preventing reassessment when a senior citizen sells his/her existing residence and purchases or constructs a replacement residence worth the same or less than the original.
When a senior citizen purchases or constructs a new residence, it is not reassessed, if he/she qualifies. The Assessor transfers the factored base value of the original residence to the replacement residence. Proposition 60 requires that the replacement and the original be located in the same county.
The replacement residence must have been purchased or constructed on or after November 5, 1986 if the original was located in Imperial County. Claims must be filed within three years following the purchase of the replacement residence.
Any transfer between an individual and a legal entity (or between legal entities) that results solely in a change in the method of holding title in which the proportional ownership interests of the transferors and transferees remain exactly the same is excluded from reassessment under Proposition 13. No claim form is required; however, additional documentation may be required. (ref. R&T 62(a)(2))
New Construction Reassessment Exclusions
This program excludes from supplemental assessment any newly completed inventory owned by a builder who does not intend to occupy or use the property. In this case, the appraisal of new construction is delayed until certain other events occur.
Certain new construction may be excluded from supplemental assessment. The property must be for sale and the builder must file the necessary claim form with the Assessor's Office prior to or within 30 days from the start of construction. If the form is not filed, a supplemental assessment is sent to the builder upon completion of construction.
The owner must also notify the Assessor within 45 days of leasing or renting the property, or using the property for themselves. An application for this exclusion must be filed with the Assessor
If you are building for resale and meet the qualifications below, please complete the application for a Builder's Inventory Exclusion and promptly send it to the Assessor's office (ref. R&T 75.12).
Qualifications:
You must own the property
You intend to sell the property after completing new construction (new construction includes site improvements and structures).
You notify the Assessor's Office of this intention before or within 30 days of the start of construction.
If you need the application please visit our FORMS.
The addition of an active solar energy system to an existing structure is excluded from property tax assessment under Revenue and Tax code section 73, which defines the term 'active solar energy system' as any system that uses solar devices which are thermally isolated from living space or any other area where the energy is used, to provide for the collection, storage, or distribution of solar energy.
Active solar energy systems may be used for any of the following: (a) domestic, recreational, therapeutic, or service water heating; (b) space conditioning; (c) production of electricity; (d) process heat, (e) solar mechanical energy.
Pipes, ducts, tanks, and other auxiliary equipment used in a solar energy system that also carry or use energy from sources other than solar energy are assessable at 75% of their market value. Excluded from this benefit are solar swimming pool heaters or hot tub heaters.
As of September 2008, this exclusion was modified further to include the construction of an active solar energy system in a new building where:
Owner-builder incorporates an active solar energy system in the initial construction of the new building.
does not intend to occupy or use the new building.
The exclusion from “new construction” provided by this subdivision also applies to the initial purchaser who purchases the new building from the owner-builder, but only if:
Owner-builder did not receive an exclusion under this section for the same active solar energy system and
Initial purchaser purchased the new building prior to that building becoming subject to reassessment to the owner builder.
The initial purchaser must file a claim with the Assessor and provide any documents necessary to identify the value attributable to the active solar energy system included in the purchase price of the new building. The claim shall also identify the amount of any rebate for the active solar energy system provided to either the owner-builder or the initial purchaser.
Active Solar Energy Systems are NOT excluded from reassessment when property changes ownership after the initial purchase.
The addition of fire sprinkler, fire extinguishing, fire detection, and/or fire-related egress improvements to an existing structure are excluded from property tax assessment. However, such items are NOT excluded from reassessment when property changes ownership.
No application is required; however, if you think your property qualifies for this exclusion, contact the Assessor office at (442) 265-1300 (8am to 5pm). (ref. R&T 74).
Fire suppression systems installed or constructed concurrent with the construction of a structure are assessable as part of the new construction.
The disabled access exclusion is available in two formats: one designed for the typical homeowner and the other for commercial property owners.
Disabled Access - Residences Elegible for the Homeowners' Exemption
Modifications made in order to make an existing residence more accessible to a severely and permanently disabled person or persons are excluded from reassessment if certain conditions are met. The residence must be eligible for the Homeowners' Exemption, and the applicant must file a physician's certification of disability with their application. Swimming pools and spas are excluded from this benefit, although items used to make the pool or spa more accessible would be eligible.
A "severely and permanently disabled person" is defined as any person who has a physical disability or impairment, whether from birth or by reason of accident or disease, that results in a functional limitation as to employment or substantially limits one or more major life activities of that person. The definition also requires that the condition must have been diagnosed as permanently affecting the person's ability to function, including, but not limited to, any disability or impairment that affects sight, speech, hearing, or the use of any limbs.
Please note that existing disabled-access accommodations are NOT excluded from reassessment when property changes ownership.
An application for this exclusion must be filed with the Assessor and the appropriate form can be found in the FORMS section of this site.
If you need more infotmation contact the Assessor office at (442) 265-1300 (8am to 5pm), or visit us at 940 W. Main Street Suite 115 El Centro CA 92243 (8am to 5pm). (ref. R&T 74.3)
Disabled Access - Structures Not Elegible for the Homeowners' Exemption
Modifications made in order to make an existing structure or commercial property more accessible to disabled persons are also excluded from reassessment if certain conditions are met. An owner must notify the Assessor prior to, or within 30 days of, the completion of any project for making improvements of this nature and state that he or she intends to claim this exclusion.
Please note that previously installed disabled-access accommodations are NOT excluded from reassessment when property changes ownership.
An application for this exclusion must be filed with the Assessor and the appropriate form can be found in the FORMS section of this site.
Specified seismic retrofitting and earthquake hazard mitigation features that are added to existing buildings may be excluded from reassessment. An owner must notify the Assessor prior to, or within 30 days of, the completion of the construction project that he or she intends to claim this exclusion. The applicant must also certify (or have certified) to the Assessor in writing those portions of any new construction project that are specifically attributable to seismic retrofit or earthquake mitigation technologies.
Please note that previously installed seismic retrofit or earthquake mitigation technologies are NOT excluded from reassessment when property changes ownership.
An application for this exclusion must be filed with the Assessor and the appropriate form can be found in the FORMS section of this site.
Severely and Permanently Disabled Exclusion
Propositions 62, 62 and 63-A is a constitutional initiative passed by California voters. It provides property tax relief for severely and permanently disabled persons by allowing the transfer of the base-year value of their existing home to a newly purchased or constructed home within the State of California. It also provides property tax relief by excluding from reassessment the construction, installation or modification completed in order to make a home more accessible to a severely disabled person, whether the base-year value is transferred or not. The construction of an entirely new addition, such as a bedroom or bath, which duplicates existing facilities in the original or replacement dwelling that are not available to the disabled person because of his or her disability, may also be excluded from reassessment.
It enables severely and permanently disabled persons to move to a replacement home or modify their original home to satisfy disability related requirements and/or alleviate the financial burdens caused by the disability.
When a severely and permanently disabled person purchases or constructs a new residence it is not reassessed. The factored base-year value of the original residence is transferred to the replacement residence. If construction, installation or modification is done to specifically satisfy disability related requirements, the construction is not assess
The Revenue and Taxation Code defines "a severely and permanently disabled person" as any person who has a physical disability or impairment which results in a functional limitation as to employment, or substantially limits one or more major life activities of that person, and which has been diagnosed as permanently affecting the person's ability to function.
The replacement residence must have been purchased or the construction of additional improvements completed on or after June 6, 1990.
If you want to apply for this exemption please select the following forms:
Disabled Persons Claim for Transfer of Base Year Value to Replacement Dwelling (BOE-62)
Disabled Persons Claim for Exclusion of New Construction (BOE-63)
Disabled Accessibility Construction Exclusion from Assessment (BOE-63-A)
An Exemption of up to $100,000 or a low-income $150,000 exemption depending on your household income $44,000 (amounts adjusted annually for inflation) available to a disabled veteran who, because of an injury incurred in military service. The disabled veteran’s exemption is available to property, which constitutes the primary residence of a veteran, or the primary residence of the unmarried surviving spouse of veteran, who, because of injury or disease incurred in military service, is blind in both eyes, has lost the use of two or more limbs, or is totally disabled. Once granted, the $100,000 basic exemption remains in effect until terminated. ANNUAL FILING IS REQUIRED FOR ANY YEAR IN WHICH the increased exemption $150,000 is claimed.
If the claim is not returned by February 15 may result in the removal of the exemption or a late exemption if filed after February 15.
Totally Disabled:
Means that the United States Veterans Administration or the military service from which discharged has rated the disability at 100% or has rated the disability compensation at 100% by reason of being unable to secure or follow a substantially gainful occupation.
NOTE: A property owner may NOT have both a Homeowner's and a Veteran's exemption on the same property. Applications and additional information may be obtained at the Assessor's Office.
Your local Imperial County Department of Veterans’ Affairs (DVA) is located at 2695 South 4th Street, El Centro, CA 92243. You can contact them at:
(442) 265-3203.