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

Grandparent and Grandchild Proposition 193 Exclusion

Proposition 193, effective March 27, 1996, was a constitutional amendment approved by the voters of California which excluded from reassessment transfers of real property from grandparents to grandchildren, providing that all the parents of the grandchildren who qualify as children of the grandparents are deceased as of the date of transfer. Proposition 193 is also codified by section 63.1 of the Revenue and Taxation Code.

A detailed explanation of these exlusion is available throught the California State Board of Eqaulization website, please follow the link: Parent-Child and Grandparent-Grandchild exclusion.

By applying for these exclusions, property owners may be able to avoid property tax increases when acquiring property from their parents, children or grandparents. In the State of California, real property is reassessed at market value if it is sold or transferred and property taxes can increase dramatically as a result. However, if the sale or transfer is between parents and their children or is from a grandparent to a grandchild, the property will not be reassessed if certain conditions are met and the proper application is filed

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.
  • The application must be filed with the assessor’s office 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 filing. The application must be filed prior to transferring the property to a third party.
  • 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 after the assessment year in which they are filed and will not be retroactive to the date of transfer.
  • If a notice of supplemental or escape assessment is mailed after the deadline for either of these periods, then the transferee has an additional six months from the date of the notice to file a claim. For example, if a taxpayer received a Notice of Supplemental Assessment for a parent –child transfer dated January 1, 2003, and then received a Notice of Proposed Escape Assessment dated April 1, 2006, the taxpayer would have six months from April 1, 2006 to file a claim with the Assessor.
  • Grandparent to Grandchild Exclusion Claims

    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 transfers from grandparents to grandchildren and not 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 for purposes of Grandparent-Grandchild Exclusion under Proposition 193 is defined as a "child" of the grandparent’s own children. An eligible "grandchild" for purposes of Proposition 193 is any child whose parent(s) would qualify as a child or children of the grandparents as of the date of transfer.

    An application must be file with the Assessor, please follow the link for the appropiate form: Prop193. If you need more information contact the Assessor office at (442) 265-1300 (8am to 5pm), or visit us at 940 W. Main Street Suite 115 El Centro CA 92240 (8am to 5pm). (ref. R&T 63.1(c))

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