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County of Madera

California

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Change In Ownership Reassessment Exclusions

Refinancing:

Refinancing is not considered a change in ownership, and refinancing a property should not result in any action being taken by the Assessor.

Husband/Wife (Inter-Spousal) Change in Ownership Exclusion:

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, if property you own was reassessed due to a transfer that you think was inter-spousal, contact the Assessor immediately. See the end of this page for contact information. (ref. R&T 63)

Parent/Child Change in Ownership Exclusion:

Transfers from parents to their children (or from children to their parents) of a principal residence and up to $1 million (of the factored base year value) of other property may be excluded from change in ownership reassessment, providing a claim is filed and certain requirements are met. This provision of the law is often referred to as 'Prop 58.' Click HERE for the Prop 58 claim form.

A claim for this exclusion must be filed within three years of the date of transfer in order to receive the benefit back to the date of transfer. If a valid claim is filed after that initial three year time limit has expired, the exclusion will only be available prospectively from the lien date following the filing date and forward. This benefit applies to Parent/Child transfers made on or after November 6, 1986, but the three year filing period only applies to transfers occurring on or after September 30,1990. For more information about these exclusions, go to The Parent/Child Change in Ownership Exclusions section.

An application must be filed with the Assessor. See the end of this page for contact infomation.

Grandparent to Grandchild Change in Ownership Exclusion:

A similar exclusion was enacted for transfers of property occurring on or after March 27, 1996, in which property is transferred from a Grandparent to a Grandchild (but not from Grandchildren to Grandparents) under certain limiting conditions. Among those limiting conditions are that all children of the grandparents must be deceased as of the date of transfer. For more information about these exclusions, go to, The Grandparent/Grandchild Change in Ownership Exclusions sections. Click HERE for the Grandparent to Grandchild Exclusion claim form.

An application must be filed with the Assessor. See the end of this page for contact information (ref. R&T 63.1)

Proportional Interest Transfer Change in Ownership Exclusion:

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, if property you own was reassessed due to a transfer that you think qualifies for this exclusion, contact the Assessor immediately. (ref. R&T 62(a)(2))

Parent-Child Change in Ownership Exclusions

  • What Does the Exclusion do?
    • By applying for this exclusion, property owners may be able to avoid property tax increases when acquiring property from their parents or children.
      In the State of California, real property is reassessed at market value if it is sold or transferred and property taxes can sometimes increase dramatically as a result. However, if the sale or transfer is between parents and their children, the property will not be reassessed if certain conditions are met and the proper application is filed.
      Important Note: Property owners should understand that claiming this exclusion may not always be to their benefit. See "When is it not beneficial to claim this exclusion?" Section for an explanation of that circumstance.
  • What Are The General Requirements?
    • A properly completed, state approved application must be filed with the Assessor as soon as possible following the transfer. An applicant may also be required to provide additional documentation to support their claim. Click HERE for the Prop 58 claim form.
      The application must be filed within three (3) years of the date of transfer (which is the date of death if the transfer is the result of a death) in order to qualify for the exclusion retroactive to the date of death or transfer. Applications may be filed at any time after the three year deadline; however, those filed after the three (3) year deadline will only become effective for the Lien date in the assessment year in which they are filed and will not be retroactive to the date of transfer.
      Owners may claim the Parent-Child Exclusion on the primary residence of a parent or child that has been sold or transferred to them. In other words, the exclusion applies whether the transfer is from parent to child, or from child to parent. They may also claim the exclusion on other real property up to $1,000,000 in full cash value.
      The exclusion applies to sales and transfers both from parents to their children and from children to their parents. It also applies to transfers between a trust and a parent or child. It does not apply to sales and transfers to and from partnerships, corporations, or other legal entities.he exclusion only applies to sales and transfers that occurred after November 6, 1986. If a transfer occurs because someone dies, the date of death is considered to be the date the property transferred.
      A child is defined as being a child by birth, marriage, or adoption. If they are a stepchild or an in-law, they must have been a stepchild or an in-law when the property sold or transferred. If the child was adopted, the adoption must have occurred before age 18.
  • When Is It Not Beneficial To Claim This Exclusion?
    • In some circumstances, claiming the Parent/Child exclusion actually may not be to an owner's benefit.
      Example: If the transferred property was being assessed at its current market value under Proposition 8 at time of transfer (that is, its market value had fallen below its original Proposition 13 factored base year value), it may be beneficial for the new owner not to claim the exemption and instead accept a new Proposition 13 base year reassessment. By doing so in this circumstance, the reassessment can result in lower property taxes over time by locking-in the lower market value as the property's new base year value as of the date of transfer.
      Otherwise, the higher original Proposition 13 base year value set for the prior owners would some day be reinstated as market conditions improve over time and at a level higher than they would be if the property had received a new Proposition 13 Base Year Value as of the date it transferred to the parent or child.
      In any case, you may wish to consult with a real estate or income tax expert before claiming this exclusion.
  • Does the Exclusion Apply to Transfers Between Siblings (Brothers and Sisters)?
    • No. The exclusion applies only when property is transferred from parent to child or from child to parent, but not when it is transferred between brothers and/or sisters.
  • Does the Exclusion Apply to Capital Gains or Income Taxes?
    • No, this exclusion is not related to State or Federal capital gains or inheritance tax laws and has no affect upon them..

Grandparent to Grandchild Change In Ownership Exclusions

  • What Does The Exclusion Do?
    • By applying for this exclusion, property owners may be able to avoid property tax increases when acquiring property from their grandparents.
      In the State of California, real property is reassessed at market value if it is sold or transferred, and property taxes can sometimes increase dramatically as a result. However, if the sale or transfer is from a grandparent to a grandchild, the property will not be reassessed if certain conditions are met and the proper application is filed.
      Important Note: Property owners should understand that claiming this exclusion may not always be to their benefit. See "When is it not beneficial to claim this exclusion?" section for an explanation of that circumstance.
  • What Are The General Requirements?
    • A properly completed, state approved application must be filed with the Assessor as soon as possible following the transfer. An applicant may also be required to provide additional documentation to support their claim. Click HERE for the Grandparent to Grandchild Exclsion claim form.
      The application must be filed within three (3) years of the date of transfer (which is the date of death if the transfer is the result of a death) in order to qualify for the exclusion retroactive to the date of death or transfer. Applications may be filed at any time after the three year deadline; however, those filed after the three (3) year deadline will only become effective for the Lien date in the assessment year in which they are filed and will not be retroactive to the date of transfer.
      This exclusion applies only to transfers occurring on or after March 27, 1996. If a transfer occurs because someone dies, the date of death is considered to be the date the property transferred.
      This exclusion only applies to transfer from grandparents to grandchildren and not to transfers from grandchildren to grandparents (differs from parent/child exclusion in that respect).
      To qualify, a grandchild's own parents must either have both been deceased before the date of transfer from grandparent to grandchild, or, in the case where only the grandparent's child is deceased, the surviving in-law parent must have either been divorced or remarried before the date of transfer.
      A grandchild is defined as a "child" of the grandparent's own children "Children" is defined under the law that offers the similar parent/child exclusion which provides that a child may be a child by birth, marriage, or adoption. If they are a stepchild or an in-law, they must have been a stepchild or an in-law when the property sold or transferred. If the child was adopted, the adoption must have occurred before age 18.
  • When Is It Not Beneficial To Claim This Exclusion?
    • In some circumstances, claiming the Grandparent to Grandchild (or parent/child) exclusion actually may not be to an owner's benefit.
      Example: If the transferred property was being assessed at its current market value under Proposition 8 at time of transfer (that is, its market value had fallen below the grandparent's original Proposition 13 factored base year value), it may be beneficial for the new owner not to claim the exemption and instead accept a new Proposition 13 base year reassessment. By doing so in this circumstance, the reassessment can result in lower property taxes over time by locking-in the lower market value as the property's new base year value as of the date of transfer.
      Otherwise, the higher original Proposition 13 base year value set under the grandparent's ownership would some day be reinstated as market conditions improve over time and at a level higher than they would be if the property had received a new Proposition 13 Base Year Value as of the date transferred to the grandchild.
      In any case, you may wish to consult with a real estate or income tax expert for advice before claiming this (or the Parent/Child) exclusion.
  • Does the Exclusion Apply to Capital Gains or Income Taxes?
    • No, this exclusion is not related to State or Federal capital gains or inheritance tax laws and has no affect upon them.

More Questions?

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Contact the Assessor

Assessor
200 W. 4th Street
Madera, CA 93637
(559)675-7710
Fax: (559)675-7654
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Office Hours: 8:00am to 5:00pm


Assessor's Department Staff Spotlight

Jacquelyn Nieves - Assessor Staff Spotlight

J. SPOTLIGHT_20141009_140906 How long have you worked for the County? 7 1/2 years
What do you like most about your job? Serving the community and working with great people.
Why did you decide to work for the County? I saw an awesome opportunity for learning, growth and advancement.
What is your most memorable accomplishment during your County career? Becoming a valued employee and being entrusted with a wide variety of responsibilities.
When I'm not at work you can find me...Engrossed in some art project, cooking, sewing, and doing community work with my congregation.
What was your first job?  I was a waitress in a Chinese restaurant in Los Angeles.
What is your favorite food? Always chocolate!
What is your favorite kind of music? My husband and I DJ'd for a few years, so I love variety - especially good dance music in-the-mix!
What is your favorite sports team? I'm more into art than sports, but I enjoy watching a good game with great friends.
If you were to travel anywhere in the world for a dream vacation, where would it be? To Uruguay, South America with my husband to see where he grew up and meet his family.
Where do you see yourself in five years? Happily retired, close to my parents and family in Arizona.



General County Contact

General County Contact
200 W. 4th Street
Madera, CA 93637
559-675-7703
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Use this number to get general information about the County or County departments.  

For non-emergency information or service, dial 311