San Bernardino County
Office of the Assessor

 


Friday, November 28, 2014


General Information > Exclusion Facts
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Exclusions


SPOUSAL EXCLUSION

  • The transfer of property between husband and wife does not result in a reappraisal for property tax purposes. This includes transfers resulting from divorce or death of the spouse. No form is required for this exclusion, but proof of the spousal relationship may be required.

 

PARENT/CHILD EXCLUSION (Proposition 58)

  • If an application is timely filed and all requirements are met, the transfer of a principal residence between parent(s) and child(ren) and/or the transfer of up to $1 million of any other real property between parent(s) and child(ren) may qualify for an exclusion from reappraisal.

  • Applications are timely if filed before the property is transferred to a third party. However, if you wait more than three years after the parent/child transfer to file, you won’t receive any retroactive benefits, but the exclusion can still be applied from that point forward.

  • If the property has already been transferred to a third party, an application is still considered timely as long as you file within six months after the date of mailing of a ‘Notice of Supplemental’ or ‘Escaped Assessment’ pertaining to the parent/child transfer.

  • Proof of eligibility including a copy of the transfer document, trust, or will, may be required.

 

GRANDPARENT/GRANDCHILD EXCLUSION (Proposition 193)

  • The transfer of property between grandparent(s) and grandchild(ren) has similar requirements to the Parent/Child exclusion. However, in order to qualify for this exclusion both of the grandchildren’s parents must be deceased as of the date of transfer.

 

BASE YEAR VALUE TRANSFER FOR SENIORS AND DISABLED PERSONS EXCLUSION (Proposition 60)

  • Property owners who are at least 55 years of age or severely and permanently disabled where the disability necessitates a move to a replacement dwelling (principal place of residence) may qualify for a one-time exclusion from reappraisal by transferring the assessed value of their original property (principal place of residence) to a replacement dwelling if an application is timely filed and all requirements are met.

  • The property owner must file an application with the Assessor’s Office within 3 years of the date the replacement dwelling is purchased or when the new construction of the replacement dwelling is completed.

  • The replacement dwelling must be purchased or newly constructed within two years from the sale of the original property.

  • If the replacement dwelling is purchased before the original property is sold, it has to be of equal or less value of the original property being sold.

  • If a replacement dwelling is purchased after the original property is sold, the replacement dwelling purchased in the first year may have up to 105% of the value of the original property sold or 110% if purchased in the second year. There is no partial exclusion allowed if these values are exceeded.

  • Both the original property and replacement dwelling must be located within San Bernardino County and be eligible for a Homeowner’s Exemption.

 

GOVERNMENT ACQUIRED PROPERTY EXCLUSION

  • Property owners that have property taken by government action or eminent domain proceedings may qualify for an exclusion from reappraisal by transferring their assessed value of the government acquired property to a replacement property if an application is timely filed and all requirements are met.

  • The replacement property must be purchased and an application form must be filed with the Assessor within 4 years from the date of acquisition.

 

BUILDERS EXCLUSION

  • Completed new construction may be excluded from supplemental assessment under certain circumstances. The property must be intended for sale and the builder must file the necessary application with the Assessor's Office prior to or within 30 days of the start of construction.

  • If the application is filed and the exclusion is approved, the new construction is appraised as of the date completed and enrolled for the following lien date. The builder will not get a supplemental assessment unless the property is occupied or used, with their consent, for purposes that are not incidental to the sale of the property. If the builder allows occupancy or use for purposes other than marketing the property, the supplemental assessment would be based on the date occupied or used rather than the date it was actually completed.

  • If the application is not filed or the exclusion is not approved, a supplemental assessment is made to the builder upon the completion of construction.