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California law provides, with certain limitations, that a "change in ownership" does not include the purchase or transfer of: 1. The principal residence between parents and children, and/or 2. The first $1,000,000 of other real property between parents and children. This form must be filed with the County Assessor to receive the exclusion.
* Note:* Effective Oct. 19, 2004, a Reassessment Exclusion Claim Deferred Filing Fee of $185 per parcel will be charged for each claim when such a claim is filed more than 90 days after the date the claim-affected property transfer deed is recorded. The fee is a processing fee and will not be waived if the claim is denied. No fee is charged for claims filed on or before this 90-day period. Your claim will not be processed if it is incomplete and/or you do not include the deferred filing fee when applicable.
Appeals form - Clerk of the Board