Published on CCSF Office of Assessor-Recorder (https://sfassessor.org)

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Seniors

There are a number of tax relief programs available to seniors that, under certain circumstances, can prevent a property tax increase if they sell their existing home and buy another one.

  • Proposition 60 allows qualified senior homeowners the ability to transfer of the base-year value of their principal residence to a replacement dwelling located in the same county, under certain circumstances.

    Transfer of Assessment to a Replacement Property by Senior Citizens

    [1]
  • Real property sold or transferred between parents and their children, under limited circumstances, will not be reassessed.

    Reappraisal Exclusion Between Parent to Child

    [2]
  • Proposition 193 allows the new property owners to avoid property tax increases when acquiring property from their grandparents. 

    Reappraisal Exclusion from Grandparent to Grandchild

    [3]

Source URL: https://sfassessor.org/property-information/seniors

Links
[1] https://sfassessor.org/../../tax-savings/tax-relief/transfer-assessment-replacement-property-senior-citizens
[2] https://sfassessor.org/../../tax-savings/exclusions/reappraisal-exclusion-between-parent-child
[3] https://sfassessor.org/../../tax-savings/exclusions/reappraisal-exclusion-grandparent-grandchild