Forms

When the ownership is transfer from grandparent(s) to grandchild(ren), the property is re-assessable to market value unless the transfer qualifies for the grandparent(s) to grandchild(ren) reassessment exclusion.  The parents of the grandchild(ren) who qualify as child(ren) of the grandparent(s) must be deceased as of the date of the transfer.

Section 74.5 of the Revenue and Taxation Code excludes from assessment that portion of an existing structure that consists of the construction and reconstruction of seismic components.

After the property owner has sold the original principal residence and purchased a replacement property, file the claim form with the Assessor’s office to have the original principal residence base year value transferred to the newly purchased residence.

Documented vessels used primarily for commercial fishing operations or oceanographic studies should use this form to file with the Assessor.

Revenue and Taxation Code section 227 states: "A documented vessel, as defined in Section 130, shall be assessed at 4 percent of its full cash value only if the vessel is engaged or employed exclusively in any of the following:

Only construction completed on or after June 6, 1990 is eligible. The exclusion does not apply to accessibility improvements and features that are usual or customary for comparable properties not occupied by disabled persons.

This form allows for a property exemption for the home of a veteran, or the home of the unmarried surviving spouse of a veteran, who has incurred an injury or disease during military service, is blind in both eyes, has lost the use of two or more limbs, or is totally disabled. 

Typical misfortunes or calamities which may qualify for reduced assessment include fire, flood, or earthquake damage. Damage to personal property, such as household furnishings, is not eligible since it is not assessed for property tax purposes.