Completed new construction may be excluded from supplemental assessment under certain circumstances. 如果物业被细分为五个或更多的地块, 通常不需要向评税员办公室提出索赔. 在大多数情况下, 住宅用地的建造者将自动获得补充排除. 然而, subdivisions of four or fewer parcels require a 新工程排除索赔 filed prior to or within 30 days from the start of construction. 如果排除被批准, 直到下一个留置日或直到财产被出售时才进行评估, 由建造者租用或占用的. 欲澳门线上娱乐网站信息，请致电评税主任办公室.

新工程排除索赔 (PDF)

110号提案 provides that certain construction or modification of existing dwellings can be excluded from property tax increase if the work is performed to make the dwelling more accessible to a permanent and severely disabled person.

资格要求:

• The disabled person must be a permanent resident, though not necessarily the owner of the dwelling.
• The dwelling must occupied by the owner and therefore eligible for the Homeowners’ or Disabled Veterans’ Exemption.
• 排除索赔必须附有医生的证明 残疾证明书.

残疾人士改装居所豁免申索

19号提案

19号提案 适用于已发生的传输 在当天或之后 2021年2月16日. 第19号提案将亲子转移的排除限制在100万美元以内, 只适用于主要住所或家庭农场.

• 适用于父母和子女之间购买或转让家庭住宅, 如果该财产继续作为受让人的家庭住宅.
• 资格, the home must be eligible for the Homeowners’ Exemption or Disabled Veterans’ Exemption and the exemption applied for within one year of transfer or purchase.
• 目前的解释是，没有要求家庭农场包括一个家.
• The value limit is equal to the home or farm's taxable value at the time of transfer plus $1 million.

祖父母-孙子女的豁免也有相同的条件和要求, 但只适用于孙辈的父母都已去世的情况.

BOE-19亲子转移排除索赔

BOE-19祖父母/孙辈转移豁免申请

命题58 & 193

提案58和193 应用于已发生的传输 之前或之前 2021年2月15日. 58号提案是先前关于亲子转移排除的立法, and 19号提案3 is previous legislation regarding the grandparent-grandchild transfer exclusion.

BOE-58亲子转移排除索赔

BOE-58祖父母/孙辈转移豁免申请

The initial purchaser of a building with an active solar energy system may qualify for an exclusion from assessment on that portion of the value attributable to an active solar energy system, 减去任何回扣的金额. 才有资格被排除在外, a 太阳能系统新建工程排除索赔 must be filed with the Assessor’s Office.

The addition of an active solar energy system to an existing property is automatically excluded from assessment. The property owner need not file an exclusion form for the installation of photovoltaic cells on an existing home.

太阳能系统新建工程排除索赔

如果你有自己的房子，并且它是你在1月1日的主要居住地, 你可以申请7元的免税额,从你的评估价值中扣除. 新业主将自动收到索赔表格. The exemptions may also apply to a supplemental assessment if the prior owner did not claim the exemption. 获得全额豁免, 申请人必须在1月1日至2月15日之间向评税主任办公室提交申请, 或在收到补充评估通知后30天内. The exemption automatically continues each year as long as the applicant continues to own and occupy the property as a primary residence. 业主有责任在不再符合豁免资格时终止豁免.

申请业主豁免

一个双目失明的伤残老兵, 失去了两条或两条以上的肢体, 或者由于服役受伤或疾病而完全残疾, 是否有资格获得伤残退伍军人物业税豁免. 退伍军人管理局必须证明退伍军人的残疾. 某些已故退伍军人的未婚幸存配偶也有资格.

为协助计算家庭入息，以供申请豁免时使用，表格 伤残退伍军人家庭收入工作表 是可用的.

如果你是在寻求四年以上的豁免, 然后，你必须向校董会文员提出退款申请，并附上表格 申请退还物业税工作表 你的索赔.

伤残退伍军人物业税豁免申请

用于宗教活动的不动产和个人财产, 医院, 科学或慈善用途可能符合豁免物业税的资格. These exemptions are available to nonprofit organizations that provide services to the community. 以下是可能符合资格的组织和/或物业的部分列表:

• 墓地
• 教会或教会学校
• 免费公共图书馆
• 免费的博物馆
• 具有历史意义的飞机
• 合格租赁物业出租人
• 医院*
• 保障性住房*
• 老年人/残疾人住房*
• 慈善非牟利机构*
• 退伍军人组织*

*注意: 初始资格必须由加利福尼亚州均衡委员会(BOE)确定.)， BOE已发行 组织许可证书, 福利豁免申请可向评税主任办事处递交, 哪一个机构会进行进一步的资格审查.

Exemption claims must be filed annually beginning on January 1 and no later than February 15th. If the 15th falls on a weekend or legal holiday, then the next business day will be the due date. Failure to file during this time period will subject a claimant to a late filing penalty – not to exceed $250. 首次申请的申请人可以申请以前的年份, 但年限取决于备案罚款和其他法定要求.

All properties submitted for exemption must be in exempt usage on the tax lien date, January 1st. 一般来说，留置日空置或未使用的财产不能豁免. 根据现行法律, 主要用于筹款的财产不符合豁免条件, 虽然在一定的规定范围内允许偶尔的筹款. 任何豁免只会减少帐单的一般征税部分. 根据现行法律，债券债务和直接摊款不能豁免. 与拖欠税单有关的罚款和费用也不例外.

慈善申索 & 机构物业税豁免

Additional inquiries on the Welfare Exemption can be directed to the California State Board of Equalization:

电话:(916)274-3430
网站: www.boe.ca.gov / proptaxes / welfarevets.htm

银行或金融公司可以申请免征个人财产税. A financial corporation is one which deals primarily in moneyed capital as distinguished from other commodities and whose predominant activities are in substantial competition with the activities of national banks.

如该公司不受第23186条规定的特许经营税率的约束, the firm is not a bank or financial corporation and does not qualify for the personal property exemption under section 23182. The personal property of state chartered credit unions, however, is exempt from property taxation.

申请银行或金融公司豁免表格 (PDF)

截至2021年4月1日， 19号提案 允许55岁以上人士, 或任何年龄的严重残疾, to transfer the "taxable value" of their primary residence to a replacement residence anywhere in the state.

资格要求:

• Replacement property must be your principal residence and must be eligible for the Homeowners’ Exemption or Disabled Veterans’ Exemption.
• 置换财产的市场价值没有限制, but the amount above the value of the original residence will be added to transferred taxable value.
• Replacement property must be purchased or built within two years (before or after) of the sale of the original property.
• 主要居所的应税价值最多可转让三次.

基准年价值转移申索-长者或严重残疾人士

截至2021年4月1日， 19号提案 also allows the victims of a wildfire or a Governor declared disaster may transfer their base year value from a substantially damaged residence (loss of over half the improvement value) to any county in the state. 与基准年价值转移相同的条件和要求适用于高年级学生, 除了年龄要求.

基准年价值转移索赔-灾难受害者

You may be eligible for property tax relief if your property was damaged or destroyed by a calamity, 比如火灾或洪水. 资格, you must file an Application for Reassessment: 财产 Damaged or Destroyed by Misfortune or Calamity. The form must be filed with the Assessor’s Office within 12 months from the date the property was damaged or destroyed. 财产损失必须超过1万美元才有资格.

《澳门线上娱乐网站》

提案3提供财产税减免, 在某些条件下, 致其财产已被征用权诉讼所征用的人, 由公共实体收购, 或者政府行为导致反谴责的判决.

When a taxpayer purchases or constructs a replacement property for a property being taken by governmental action, 在某些条件下, the Assessor can transfer the factored base year value of the original property to the replacement property.

Note: 只有被征用财产的所有者才有资格获得这个基准年的价值转移.

基准年价值转移-公共实体获取索赔

The State Controller’s 物业税延期 Program allows homeowners who are seniors, 是盲目的, or have a disability to defer current-year property taxes on their principal residence if they meet certain criteria, 包括至少40%的房屋净值和每年45美元的家庭收入,000或以下(除其他要求外). The deferment of property taxes is secured by a lien against the property which must eventually be repaid.

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