Thursday, Jul 31, 2014
Adjust Font Size
  • Increase font size
  • Default font size
  • Decrease font size

County of Madera

California

STAGE 3 WATER CONSERVATION NOTICE

STAGE 3 WATER CONSERVATION NOTICE

On January 17, 2014, the Governor of California proclaimed a state of emergency due to the current drought conditions. On…

More...
County Calendar

County Calendar

Click here to access the County Calendar of Events...  

More...
Madera County – MC Alert Home

Madera County Emergency Warning System

More...
Permits Online

Available 24-hours a day...

Click here to access the County's Online Permitting system- available 24 hours a day

More...
Madera County 311

At Your Service...

The Madera County 311 call center is now open to service you.  You can dial 311 anywhere within Madera County…

More...
Madera County – MC Alert Home

Madera County Emergency Warning System

More...
Live and Archived Board Meetings

Board Meetings

Access live and archived Board of Supervisors meetings as well as past and present meeting agendas and minutes.

More...
Frontpage Slideshow | Copyright © 2006-2011 JoomlaWorks Ltd.

Proposition 13 Base Year Value Transfers to Replacement Properties

Under certain conditions, persons aged 55 and older, or severely disabled persons of any age may transfer the Proposition 13 factored base year value of their principal residence to a residence acquired or built as its replacement (ref. Prop 60 & Prop 90, R&T 69.5).

  • Principal Residence Intra-County Base Year Value Transfers (Prop 60):
    • Property owners of at least 55 years of age may transfer the Proposition 13 factored base year value of their principal residence to a replacement principal residence. The replacement must be of equal or lesser current market value and located within the same county. At this time Madera County does not accept inter-county base year transfers. Please see the section below for a discussion on Prop 90 transfers. Click for Prop 60/90 "Question & Answer" guide. Please click HERE for the Prop 60/90 claim form.
  • Principal Residence Inter-County Base Year Value Transfers (Prop 90):
    • The base year value of a principal residence may be transferred between different counties, but only if the county where the replacement home is located has adopted an ordinance permitting such transfers. Madera County has not adopted a Proposition 90 ordinance; hence a transfer from another county to Madera County is prohibited. However, in some cases you may be able to transfer your base year value from Madera County to another county. As of year 2005, counties accepting inter-county, Proposition 90 transfers were: Alameda, Los Angeles, Orange, San Diego, San Mateo, Santa Clara, and Ventura. Click here for Prop 60/90 "Question & Answer" guide. Please click HERE for the Prop 60/90 claim form.
  • Severely Disabled Principal Residence Base Year Value Transfers (Prop 60/90):
    • Additionally, under Proposition 60/90, severely and permanently disabled persons of any age who meet certain requirements may also transfer the base year value of their principal residence to a replacement dwelling of equal or lesser current market value under the same provisions of the law. Note that the form for age-55 base year transfer filing is different from that used for the severely disabled transfer benefit. Click here for detailed Prop 60/90 "Question & Answer" guide. Please click HERE for the Prop 60/90 claim form.
  • Proposition 60 and Proposition 90 base year value transfer options are a one-time-only benefit. Once granted, the applicant is no longer eligible to receive the benefit for a subsequent transfer of a principal residence.
    • In order to receive either of these benefits an application must be filed with the Assessor's Office. See the above sections to download the appropriate form or see this page's last section for contact information.
  • Base Year Value Transfers for Property Taken by Eminent Domain or Acquired by a Government entity (Prop 3):
    • A property owner may transfer the Proposition 13 factored base year value from any property to a comparable replacement property where the taken property was taken through eminent domain, public entity acquisition, or a judgment of inverse condemnation. In order to receive this benefit an application must be filed with the Assessor's Office. Click HERE to download the Eminent Domain claim form or see this page's last section for contact information.
  • Base Year Value Transfers for Qualified Contaminated Properties:
    • Section 69.4 of the R&T code allows an owner of a qualified contaminated property to transfer the base year value of that property to a comparable replacement property of equal or lesser value if certain conditions are met. Please click HERE to download the Contaminated Property Base Year Value Transfer form and the qualifying requirements. Please see the contact information at the end of this page if you have any further questions.
  • Property Acquired or Constructed to Replace Property Destroyed or Substantially Damaged in a Formally Declared Disaster Area:
    • NOTE: Do not confuse this program with another Disaster Relief Program discussed elsewhere on this site.
      Owners of property that has been destroyed or substantially damaged by a disaster (as declared by the Governor) may transfer the base year value of such property to comparable property within the same county under certain conditions. 'Substantially damaged' is defined as damage in excess of 50% of the market value of the property as it was immediately prior to the disaster. (ref. R&T 69)
      Additionally, a similar transfer between different counties is allowed if the county where the replacement home is located has adopted an ordinance permitting the transfer. (Madera County has not adopted such an ordinance; hence such a transfer from another county to Madera County is prohibited.)
      Click here for a detailed overview of Property Tax Disaster Relief Programs.
      In order to receive this benefit an application must be filed with the Assessor's Office. Please click HERE to download the claim form for see this page's last section for contact information
Follow Us On Twitter - Image
Facebook Image

Contact the Assessor

Assessor
200 W. 4th Street
Madera, CA 93637
(559)675-7710
Fax: (559)675-7654
This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Office Hours: 8:00am to 5:00pm


Staff Spotlight - Assessor

Paul Provenzano - Assessor

Paul spotlight How long have you worked for the County? 20 years
What do you like most about your job? I work with great people.
Why did you decide to work for the County? I liked my appraisal class in college and decided that's something I'd like to do.
What is your most memorable accomplishment during your County career? Appraising large commercial properties.
When I'm not at work you can find me...Working on my rental houses.
What was your first job? Vets assistant for a large cattle company (I was 14).
What is your favorite food? Sonaran style enchiladas.
What is your favorite kind of music? Country (Shania Twain)
What is your favorite sports team? S.F. 49'ers
If you were to travel anywhere in the world for a dream vacation, where would it be? Calgary, Alberta Canada
Where do you see yourself in five years? Retired.



General County Contact

General County Contact
200 W. 4th Street
Madera, CA 93637
559-675-7703
This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Use this number to get general information about the County or County departments.  

For non-emergency information or service, dial 311