- Auditor / Controller
- Property Taxes
- Property Tax Exclusions
Property Tax Exclusions
Exclusions from Reappraisal
Parent / ChildIn some cases, the transfer of property between parents and children will not cause a reappraisal. A principal residence and other property up to $1,000,000 of assessed value may be transferred without reappraisal, if the transfer qualifies. In order to qualify, the transferor(s) and the transferee(s) must supply the assessor with specific information on the application.
The application must be filed with the assessor within three years of the date of the transfer. Claims filed after the third-year period will be handled on a prospective basis. Other filing time limits apply if the property has transferred to a third party. For an application, please download a copy of the parent / child form or for more information regarding this exclusion call 209-533-5535.
Grandparent / GrandchildThe transfer of property between grandparents and grandchildren has similar requirements to the parent / child exclusion. However, in order to qualify for this exclusion both of the children’s parents must be deceased. For an application, please download a copy of the grandparent / grandchild form or for more information regarding this exclusion call 209-533-5535.
Base Year Value TransferIn some situations, homeowners who are at least 55 years old, or are severely and permanently disabled may be able to avoid reappraisal by transferring their assessed value from their original residence to a replacement residence. In order to qualify, the replacement residence must be of equal or lesser value than the original residence. Claimants must also supply the assessor with specific information on the application.
Application must be made within three years of the date a replacement residence is purchased, or new construction of the replacement residence is completed. For an application, please download a copy of the base year value transfer form or call 209-533-5535.