Imperial County Assessor's Office

940 W. Main Street Suite 115

El Centro CA 92243

Main Ph:(442) 265-1300

Email: assessor@co.imperial.ca.us

Change In Ownership Reassessment Exclusions

Refinancing:

Refinancing is not considered a change in ownership, and refinancing a property should not result in reassessment. The Assessor will typically request additional information from the property owner to verify that the transaction was for refinancing purposes only. (ref. R&T 62(c))

If you need more information contact the Assessor office at (442) 265-1300 or visit us at 940 W. Main Street Suite 115 El Centro CA 92240 Monday - Friday 8:00 AM to 5:00 PM.

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Husband and Wife (Inter-Spousal) 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, additional documentation may be required. (ref. R&T 63)

If you need more information contact the Assessor office at (442) 265-1300 or visit us at 940 W. Main Street Suite 115 El Centro CA 92240 Monday - Friday 8:00 AM to 5:00 PM.

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Registered Domestic Partners Exclusion:

Beginning January 1, 2006 transfers of real property between registered domestic partners are excluded from being considered a change in ownership. (ref. R&T 62(p)). Additional documentation may be required.

If you need more information contact the Assessor office at (442) 265-1300 or visit us at 940 W. Main Street Suite 115 El Centro CA 92240 Monday - Friday 8:00 AM to 5:00 PM.

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Tenancy Exclusion

Transfers of a cotenancy interest from one cotenant to another that occur due to the death of one cotenant and after January 1, 2013 may be excluded from reassessment if certain conditions are met. These include: the sole two cotenants together must own 100% interest in the property; the transfer results in the surviving cotenant owning 100% of the property; the property was the principal residence of both cotenants immediately preceding the transferor cotenants' death; the two cotenants owned and continuously resided in the property for the one year period preceding the date of transfer. A claim form is required, and the transferee must sign an affidavit affirming residency. (ref. R&T 62.3)

Please follow the link for the appropriate form of Cotenant Exclusion

If you need more information contact the Assessor office at (442) 265-1300 or visit us at 940 W. Main Street Suite 115 El Centro CA 92240 Monday - Friday 8:00 AM to 5:00 PM.

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Parent and Child Exclusion - Proposition 58:

Proposition 58, passed by the voters of California in November of 1986, allows the transfer of a principal place of residence between parents and children (or children and parents) plus the transfer of up to $1 million (factored up base year value) of any other real property, without re-appraisal. A husband and wife could thus transfer $2 million of any other real property. For more information about this exclusion please visit: Parent and Child Proposition 58 Exclusion.

An application must be filed with the Assessor's Office, please follow the link for the appropriate form: Prop58. (ref. R&T 63.1)

If you need more information contact the Assessor office at (442) 265-1300 or visit us at 940 W. Main Street Suite 115 El Centro CA 92240 Monday - Friday 8:00 AM to 5:00 PM.

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Grandparent and Grandchild Exclusion - Proposition 193:

Proposition 193, passed by the voters of California in March of 1996, allows the transfer of a principal place of residence between grandparents and grandchildren plus the transfer of up to $1 million (factored up base year value) of any other real property provided that the parents of the grandchildren are deceased or the relationship is otherwise severed. Other factors involved in parent-child transfers also apply. For more information about these exclusion please visit: Grandparent and Grandchild Proposition 193 Exclusion.

An application must be file with the Assessor, please follow the link for the appropriate form: Prop193. (ref. R&T 63.1(c))

If you need more information contact the Assessor office at (442) 265-1300 or visit us at 940 W. Main Street Suite 115 El Centro CA 92240 Monday - Friday 8:00 AM to 5:00 PM.

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Seniors Exclusion - Proposition 60:

Person(s) At Least 55 Years of Age Transfer of Base-Year Value to a Replacement Dwelling

This constitutional initiatives passed by California voters. They provide property tax relief by preventing reassessment when a senior citizen sells his/her existing residence and purchases or constructs a replacement residence worth the same or less than the original.

When a senior citizen purchases or constructs a new residence, it is not reassessed, if he/she qualifies. The Assessor transfers the factored base value of the original residence to the replacement residence. Proposition 60 requires that the replacement and the original be located in the same county.

The replacement residence must have been purchased or constructed on or after November 5, 1986 if the original was located in Imperial County. Claims must be filed within three years following the purchase of the replacement residence.

If you need more information contact the Assessor office at (442) 265-1300 or visit us at 940 W. Main Street Suite 115 El Centro CA 92240 Monday - Friday 8:00 AM to 5:00 PM.

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Proportional Interest Transfer 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, additional documentation may be required. (ref. R&T 62(a)(2))

If you need more information contact the Assessor office at (442) 265-1300 or visit us at 940 W. Main Street Suite 115 El Centro CA 92240 Monday - Friday 8:00 AM to 5:00 PM.

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