County Of Marin: Assessor-Recorder

Photo by Dan Heller of Homes in Corte Madera

REAL PROPERTY DIVISION

Property Assessments
Section 1 of Article XIII of the California Constitution provides that all property is taxable and shall be assessed at the same percentage of fair market value, unless otherwise provided by the California Constitution or the laws of the United States. Generally, real property is reassessed when a change in ownership or new construction occurs.

Change in Ownership Reassessments
When a change in ownership occurs, the Assessor’s office receives a copy of the recorded deed and determines if a reassessment is required under State law. A change in ownership occurs when there is a transfer of a present interest in the property, including the transfer of the right to beneficial use, the value of which is substantially equal to the value of fee interest. If a reassessment is required, an appraisal is made to determine the full cash value of the property as of the change in ownership date and the property owner is notified of the new assessment. Some ownership transfers are excluded from reassessment, such as, a transfer between husband and wife. Refinancing the property and recording a new trust deed will not cause a reassessment provided the ownership has not changed as a result of the refinance. For other exclusions see Property Tax Relief.
New Construction Reassessments
Building permits are issued by the building departments and copies are sent to the Assessor’s office. The Assessor determines if a reassessment is required. If it is, an appraisal is made to determine the full cash value of the new construction as of the date of completion. As a general rule, assessable new construction occurs when all or part of a structure is made the substantially equivalent of new. The entire original property is not reassessed; only the portion that is newly constructed is assessed at its full cash value and added to the existing assessment. Some new construction, such as, replacing a roof or replacing a water heater, is considered to be normal, routine repair/replacement and is not assessable.
Manufactured Home Assessments
All new manufactured homes purchased after June 30, 1980, and those on permanent foundations, are subject to local property taxes. Manufactured homes purchased before June 30, 1980 are not subject to property taxes unless there is a license fee delinquency or a voluntary conversion to the local property tax roll. They are licensed and under the jurisdiction of the State Department of Housing and Community Development.
Supplemental Assessment
State law requires the Assessor to reassess property upon a change in ownership or completion of new construction. The supplemental assessment reflects the difference between the prior assessed value and the new assessment. This value is prorated based on the number of months remaining in the fiscal year, ending June 30. Notices of the supplemental assessments are mailed out to property owners prior to the issuance of the supplemental tax bill or refund if the value was reduced. The taxes or refund based on the supplemental assessment are in addition to the regular tax bill.
Parcel or Special Taxes
Many taxing districts, such as schools, fire and sanitary districts, are empowered to levy special taxes. When the number three (3) appears in the column titled "levy" on your tax bill, the tax is a "special" tax. If you have questions regarding these taxes, we urge you to contact the district responsible for the tax.

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Property Tax Relief
There are several forms of property tax relief available. Most fall under three general categories, 1) base year value transfers, 2) exclusions, and 3) exemptions. Base year value transfers allow qualified owners to transfer the base year value from an original residence to a replacement residence. Exclusions prevent the reassessment of qualified change in ownership or new construction events. Exemptions are similar to exclusions but exempt all or a portion of a parcel based on its use, see Property Assessment-Homeowner Exemption, Veterans Exemption or Welfare Exemption

Assessment Review (Prop 8) The filing period for this request is from July 1 through November 1, inclusive.

In certain cases the assessor may need to assess property lower than its base year value plus inflation factors (Proposition 13 value) on January 1. Proposition 8 (Decline in value) is a temporary reduction in assessment that is automatically reviewed each following January 1 to determine if the value should be maintained, lowered, or increased as the market changes. Unless there is a change in ownership or new construction, the assessment can never increase above the factored base year value. When the property’s market value exceeds its factored base year value on a January 1 date, the assessor must again assess the property at its factored base year value.

You may not need to request an informal review of your property’s assessment. It is important to understand that the Assessor has been and will continue to be proactive in reviewing assessed values to ascertain whether a temporary reduction is warranted.
Initial Purchaser Claim for Solar Energy System New Construction Exclusion (BOE-64-SES) BOE-64-SES Form
California law provides that under certain circumstances the initial purchaser of a new building with an active solar energy system may qualify for a reduction in the assessed value of the property. “Active solar energy system” means a system that uses solar devices, which are thermally isolated from living space or any other area where the energy is used, to provide for the collection, storage, or distribution of solar energy. “Active solar energy system” does not include solar swimming pool heaters or hot tub heaters.
The construction or addition of any active solar energy system includes the construction of an active solar energy system incorporated by the owner-builder in the initial construction of a new building that the owner-builder does not intend to occupy or use. The exclusion from "newly constructed" provided by this subdivision applies to the initial purchaser who purchased the new building from the owner-builder, but only if the owner-builder did not receive an exclusion under this section for the same active solar energy system and only if the initial purchaser purchased the new building prior to that building becoming subject to reassessment to the owner-builder, as described in Revenue and Taxation Code section 75.12 (d).

To qualify for this reduction in the assessed value, a claim form must be completed and signed by the buyer and filed with the Assessor along with any documents necessary to identify the value attributable to the active solar energy system included in the purchase price of the new building.

Revenue and Taxation Code section 73.
Please mail completed forms to: Office of the Assessor-Recorder, P.O. Box C, Civic Center Branch, San Rafael, CA 94913 For additional information from the Assessor-Recorder’s Office please telephone (415) 473-7215
Homeowners age 55 or older (Prop 60) Prop 60 Form
Homeowners who are 55 years of age or older and whose replacement residence is of equal or lesser value than their original residence may qualify to transfer the base year value from the original property to the replacement property. The replacement residence must be purchased, or the land purchased and a newly constructed replacement residence completed, within 2 years of selling the original residence. Additional FAQ’s regarding the transfer of a base year value to a replacement residence can be obtained at the California State Board of Equalization’s website: http://www.boe.ca.gov/proptaxes/faqs/reappraisal.htm
Disability (Prop 110)
California allows any person who is severely and permanently disabled (at the time of sale of original/former residence) and who resides in a property eligible for the Homeowner’s Exemption or currently receiving the Disabled Veterans’ Exemption to transfer the base year value of the original residence to a replacement dwelling of equal or lesser value within the same county if all requirements are met. Included with the Prop 110 form is a Certificate of Disability form that must be completed by a licensed physician or surgeon of appropriate specialty. Contact the Assessor’s office to obtain a claim form (415-473-7215).
Government Action (Condemnation, Eminent Domain)
For purposes of Section 2 of Article XIII A of the Constitution, the term “change in ownership” shall not include the acquisition of real property as a replacement for comparable property if the person acquiring the real property has been displaced from property in this state by eminent domain proceedings, by acquisition by a public entity, or by governmental action which has resulted in a judgment of inverse condemnation. Persons acquiring replacement property on and after January 1, 1983, must request assessment within four years of the date the property was acquired by eminent domain, or purchase, or the date the judgment of inverse condemnation becomes final.
Damage or Destruction of Property
Notwithstanding any other provision of law, pursuant to Section 2 of Article XIII A of the Constitution, the base year value of property which is substantially damaged or destroyed by a disaster, as declared by the Governor, may be transferred to comparable property within the same county if the replacement property is comparable to the original property and is acquired or newly constructed within three (3) years after the disaster.
Parent/Child Transfer Exclusion (Prop 58) Prop 58 Form
The transfer of property between parents and children may be excluded from reassessment for property tax purposes. The principal residence and up to a maximum of $1,000,000 (one million dollars) may be transferred by each parent or child. An application must be filed with the Assessor to determine eligibility for this exclusion.
Grandparent/Grandchild Transfer Exclusion (Prop 193) Prop 193 Form California law provides, with certain limitations, that a change in ownership does not include the purchase or transfer of the principal residence from grandparents to grandchildren. This exclusion only applies to transfers that occur on or after March 27, 1996. All of the parents of the grandchild must be deceased as of the date of transfer. The real property must be transferred from grandparents to their grandchildren. An application must be filed with the Assessor to determine eligibility for this exclusion.
Disaster Relief Calamity Form
California Revenue and Taxation Code section 170 and Marin County Ordinance 2287 may provide temporary property tax relief to owners of taxable property if such property is damaged or destroyed, without fault, by a misfortune or calamity. The damage to taxable property must be $10,000, or more, of full cash value, not including non-taxable items such as household and personal effects. The property owner should file a completed application with the Assessor within twelve (12) months of the misfortune or calamity.

The Assessor may initiate a temporary reassessment where the Assessor determines that within the preceding 12 months taxable property located in the county was damaged or destroyed. The temporary reduction to the assessment will continue until the property is repaired or rebuilt.

This property tax relief is available to owners of real property, business equipment and fixtures, orchards or other agricultural groves, and to owners of aircraft, boats, and certain mobilehomes – it is not available to property that is not assessable on the local tax roll, such as state licensed mobilehomes or household furnishings.

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Miscellaneous Information
The Public Records Act is designed to give the public access to information in possession of public agencies, i.e. the Assessor Office. Public records are open to inspection at all times during the office hours of the agency. The Act exempts certain records from disclosure in whole or in part, such as, exemption claim forms, Change in Ownership Statements, Preliminary Change in Ownership Report, or confidential information.

Public Records
The Assessor’s office provides public information service to assist taxpayers with questions about property ownership and assessments. Property ownership information is available for all properties in the County under the name of the owner, the address of the property, or the Assessor Parcel Number, during regular office hours. Recent property sales information is provided for public view and in compliance with State Law. This information is updated quarterly. Additionally, we offer a range of information products extracted from the public records. Call the Assessor’s office for further information (415-473-7215).
Preliminary Change of Ownership Report (PCOR) PCOR Form
State law requires that a Preliminary Change of Ownership Report be filed with other documents related to the transfer of ownership interest at the time of recording. An additional $20 fee will be charged if the Preliminary Change of Ownership Report is not included with the other documents at the time of recordation. The Assessor’s office is required to mail out a Change of Ownership Statement to the property owner if a Preliminary Change of Ownership Report was not included with the original documents. The information provided on these forms will be kept confidential and is not made available for public inspection.

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