PROPERTY ASSESSMENTS
Q. When is Real Estate reappraised?
A. Under State law (Proposition 13), real property is reappraised only when a change-in-ownership occurs, or upon completion of new construction. Except for these two instances, property assessments cannot be increased by more than 2% annually, based on the California Consumer Price Index. The property tax rate is 1% plus any bonds, fees, or special charges.
When a sale or transfer occurs, the Assessor's Office receives a copy of the deed and determines if a reappraisal is required under State law. If it is required, an appraisal is made to determine the new market value of the property. The owner is then notified of the new assessment and has the right to appeal the value.
The transfer of property between husband and wife does not require a reappraisal for property tax purposes. This includes transfers resulting from divorce or death. In addition, a refinancing will not cause a reappraisal. There are other exclusions for senior citizens, the disabled, and those involving parent/child transfers which are discussed later. For more information, call (858) 505-6262.
Q. What about NEW CONSTRUCTION REAPPRAISALS?
A. Copies of all building permits are sent to the Assessor's Office by the cities and County. If the construction is new (such as a room addition), a reappraisal is required. If the construction is for replacement, repair, or maintenance, a reappraisal is not required. In appraising new construction, the market value of the addition is determined and added to the value of the existing property. The existing property, however, is not reappraised. As with a change-in-ownership, the owner is notified of the new assessment and can appeal the value. For more information, call (858) 505-6262.
Q. What is a Supplemental Assessment?
A. State law requires the Assessor to reappraise property, immediately upon change-in-ownership or completion of new construction. The Assessor's Office must issue a supplemental assessment which reflects the difference between the prior assessed value and the new assessment. This value is then prorated based on the number of months remaining in the fiscal year ending June 30. This supplemental is in addition to the regular tax bill. To appeal a supplemental assessment, an application must be filed with the Clerk of the Board within 60 days from the mailing of the tax bill. For more information, call (858) 505-6262.
Q. What is a Change-in-Ownership Statement?
A. This statement is required by State law to be filed with all property sales and transfers at the time of recording. If it is not filed, a $20 fee must be charged and the Assessor's Office will send out another statement to obtain the required information. This statement is used solely for appraisal purposes, and is confidential. For more information, call (619) 531-5848.
Q. Are Mobilehomes subject to property taxes?
A. Newly purchased mobilehomes, and those on permanent foundations, are subject to property taxes. As with real property, the assessed value of mobilehomes cannot be increased by more than 2% annually unless there is a change in-ownership or new construction. Older mobilehomes bought before June 30, 1980 are generally not subject to property taxes. They are licensed under the jurisdiction of the State Department of Housing and Community Development at (619) 645-2960.
As a result of recent State legislation, the purchase of a mobile home park by the residents will not cause a reassessment. Property taxes will remain at their current level and be prorated among the spaces. For more information, call (619) 531-5478.
Q. When is Business Personal Property appraised?
A. Unlike real property, business personal property is appraised annually. The owners of all businesses must file a property statement each year with the Assessor's Office detailing the cost of all their supplies, equipment, and fixtures at each location. This is required unless the Assessor's Office has already established the taxable value of the business and sent out a Notification of Value Card. Business inventory is exempt from taxation. For more information, call (858) 505-6100.
Q. Are Boats and Aircraft subject to appraisal?
A. Boats and aircraft are taxable and appraised annually at full market value. Their value is determined by reviewing purchase information and comparable sales. Information on their location and ownership is obtained from the State Department of Motor Vehicles, the United States Coast Guard, the Federal Aviation Administration, and on-site inspections of all marinas and airports. For more information, call (858) 505-6200.
Q. When can I appeal my assessed value?
A. Under State law, if the current market value of your property (recent comparable sales) falls below the assessed or taxable value as shown on your tax bill, the Assessor's Office is required to lower the assessment. This type of property tax relief generally applies to recently purchased property. There are two periods during the year in which the taxpayer may appeal their assessed value for a temporary reduction:
(1) Between March through May:
During this period, the taxpayer may submit a written request to the Assessor, indicating their opinion of value and providing supporting documentation, such as sales of comparable properties or a recent appraisal. For more information, call (858) 505-6262.
(2) Between July 2 and September 15:
During this period, the taxpayer must file an application form. Appeal forms can be obtained and must be filed with the Clerk of the Board at 1600 Pacific Highway, Room 402, San Diego, CA 92101-2471. For more information, call (619) 531-5777.
GO TO TOP OF PAGE
PROPERTY EXEMPTIONS AND EXCLUSIONS
Q. What are Examples of Tax-Exempted Properties?
A. Property used exclusively for religious worship, colleges, cemeteries, museums, schools, or libraries may qualify for an exemption from property taxes. Properties owned and used exclusively by a nonprofit religious, charitable, scientific, or hospital corporation are also eligible for an exemption. For more information call (619) 531-5763.
Q. What is the Parent/Child Exclusion?
A. The transfer of real property between parents and children can be excluded from reappraisal for property tax purposes. The principal place of residence and up to a maximum of $1,000,000 in assessed value of any additional property may be transferred without a tax increase. An application must be filed with the Assessor's Office to determine eligibility for this exclusion. For more information, call (619) 531- 5848.
Q. Can I apply for Disaster Relief?
A. Property destroyed by a calamity (i.e., fire) may be eligible for property tax relief. In such cases, the Assessor's Office will immediately reappraise the property to reflect its damaged condition. In addition, when it is rebuilt in a like or similar manner, the property will retain its previous taxable value. To qualify, you must file a calamity claim with the Assessor's Office within 60 days, and the loss must exceed $5,000 in value. For more information, call (858) 505-6262.
Q. How do I get a Homeowners' Exemption?
A. If you own and occupy your home as your principal place of residence on January 1, you may apply for an exemption of $7,000 off your assessed value for an annual savings of approximately $70 on your property taxes. New property owners will automatically receive an exemption application, and annually, thereafter, a notification will be sent to verify your continued eligibility. A homeowners' exemption may also apply to a supplemental assessment. For more information, call (619) 531-5772.
Q. Is there a Builder's Exclusion?
A. New construction may be excluded from a supplemental assessment. The property must be for sale and unoccupied, and the builder must file a claim form with the Assessor's Office prior to or within 30 days from the start of construction. For more information, call (858) 505-6262.
Q. Is there tax relief for Disabled Veterans?
A. A veteran who is rated 100% disabled, blind, or a paraplegic due to a service-connected disability incurred while in the armed forces (or the unmarried surviving spouse of such veteran) may be eligible for an exemption of up to $150,000 off the assessed value of their home. An application must be filed with the Assessor's Office to determine eligibility for this program. For more information, call (619) 531-5773.
Q. How about Exclusion for Seniors and Disabled?
A. Senior citizens 55 years or age or older, and those who are severely and permanently disabled, can buy a residence of equal or lesser value than their existing home and transfer their current taxable value to their new property. This provides property tax relief for seniors and the disabled by preventing a tax increase if they sell their existing home and buy another. For more information, call (619) 531-5481.
Q. What is Property Tax Postponement?
A. If you are blind, disabled, or 62 years of age or older, and if your total annual household income is $24,000 or less, you may defer the property taxes on your house, condo, or mobile home. This deferred payment is a lien on the property and becomes due upon sales, change of residence, or death.
The filing period for the property tax postponement is between May 16 and December 10. For more information and the necessary application, call the State Controller's Office (toll free) at 1-800-952-5661.
Q. What is the Property Tax Assistance program?
A. This program provides for reimbursement to pay for all or part of your property taxes on your house, condo, or mobile home. To become eligible, you must be either blind, disabled, or 62 years of age or older, and have a total household income of $33,000 or less. Filing for this program will not result in a lien being placed on your property.
The filing period for property tax assistance is May 16 through August 31. For more information and the necessary application, call the State Franchise Tax Board (toll free) at 1-800-852-5711.
GO TO TOP OF PAGE
MAKING CHANGES TO PROPERTY RECORDS
Q. How do I change the name on the Tax Bill Or Ownership Records?
A. In order to change the name as it appears on assessment records, a new deed should be recorded. Record the notarized deed in the San Diego County Recorder's Office along with a Preliminary Change in Ownership Report. For recording information, call (619) 238-8158.
We recommend that you seek legal advice and assistance from an attorney before filling out documents that affect the ownership of your property.
Q. Will a Change In Ownership affect my Property Taxes?
A. A change in ownership may result in an increase to your property taxes. If a transfer is between parent and child or between spouses, it may be excluded from reappraisal in certain circumstances. If you have any questions, please call (619) 531-5848.
Q. How do I report the death of a Property Owner?
A. To report the death of a property owner, you may fill out a Preliminary Change in Ownership Report and send it to the Assessor's Office with a copy of the death certificate. The death of a property owner is a change in ownership and may affect your property taxes. Failure to report the death may result in penalties. If the property is in a trust, you may want to review the trust papers with an attorney.
Q. What is an Affidavit of Death or an Affidavit of Death of a Joint Tenant?
A. This is a legal document that may be required by title companies or attorneys in order to make the death a matter of public record. The notarized document should be recorded in the San Diego County Recorder's Office with a certified copy of the death certificate. For recording information, please call (619) 238-8158.
Q. What information should appear on a Recorded Document?
A. The document must be typed or filled out legibly in ink. It should include a complete legal description of the property and the parcel number. We recommend that you seek the advice of an attorney before filing documents that affect the ownership of your property. You should also file a Preliminary Change in Ownership Report with the deed when it is recorded. Legal requirements for recorded documents may be obtained by calling (619) 238-8158.
Q. Where do I obtain Deeds and other Legal Documents?
A. Many legal documents such as deeds and affidavits of death can be obtained at any office supply store or downloaded from our website at The Preliminary Change in Ownership Report is also available on our website or by calling (619) 531-5848.
Q. How do I change my mailing address on my property tax records?
A. You may request a change of mailing address by submitting a Request for Change of Address Form or by submitting a letter, including the owner's signature, to 1600 Pacific Highway, Room 103, San Diego, California 92101 of by fax to 619-685-2550.
If you have additional questions, please contact the Title Unit at (619) 531-5557.
By State law, San Diego County Assessor/Recorder/County Clerk staff is not permitted to give legal advice or to assist in document preparation.
GO TO TOP OF PAGE
RECORDED DOCUMENTS AND MAPS
Q. Are Public Records available?
A. The Assessor's Office provides a public information service to assist taxpayers with questions about property ownership and assessments. Property ownership information is available for all properties in the County. It is available over the phone or in person at all Assessor's branch offices.
The Assessor's Office also provides recent property sales information for public review as well as property characteristic information for purchase. Both the sales, and characteristic information are available online or in person at the San Diego Office. For more information, call (619) 236-3771.
Q. How do I get Assessor's Parcel Maps?
A. The Assessor's Office prepares and maintains over 26,000 maps delineating every parcel of property in the County. These parcel maps serve as a basis for all property assessments, and are continuously updated to reflect new subdivisions and surveys. These maps are available for review and purchase at the Assessor's San Diego Office or go to the Online Services area on the Internet at For more information, call (619) 531-5588.
Q. Where can I go to record a document?
A. Offices for recording are available at the following locations:
San Diego County Administration Center, 1600 Pacific Hwy, Room 260, San Diego CA 92101. (619) 238-8158
El Cajon, 200 S. Magnolia Ave, El Cajon CA 92020. (619) 401-5700
San Marcos, 334 Via Vera Cruz, Suite 150, San Marcos CA 92069. (760) 940-6866
Chula Vista, 590 Third Avenue, Chula Vista, CA 91910. (619) 498-2200
Q. How do I fill out my Quitclaim Deed/Grant Deed, Affidavit of Death etc.?
A. Although we do include some frequently used document forms on our website, state law prohibits us from providing assistance or advice in the preparation of legal documents. You may contact a legal aid service listed in the yellow pages and or your legal advisor for assistance in completing legal documents. (Bus & Prof Code 6125)
Q. How can I add another person to my deed (title)?
A. Although state law prohibits us from providing assistance or advise in the preparation of legal documents some frequently used document forms are available on our website. In addition, most office supply and stationery stores carry legal documents that may fit your situation. You may contact your legal advisor for assistance in the preparation of your document. (Bus & Prof Code 6125)
Q. What is Documentary Transfer Tax?
A. State law requires that we collect this tax for the county and cities on documents transfers. Documentary Transfer Tax is collected on all real property transfers when the value (or consideration) exceeds $100.00. The tax is based on the value (or consideration), minus any existing liens or encumbrances, at a rate of $.55 per $500.00 or fraction. (Revenue & Taxation Code 11911)
Q. Do you record wills?
A. Wills are filed with Clerk of Superior Court after death of the person who made the will. State law does not permit us to record wills.
Q. Is there a notary in the building?
A. Yes. For your convenience there is a notary located in Room 402 of the County Administration Center at 1600 Pacific Highway, San Diego.