SERVICES FOR SENIORS

TAX BASE TRANSFER (Prop 60)

Requirements On November 4, 1986, the voters of California passed Proposition 60 to provide to qualified homeowners the transfer of the base-year value of their principal residence to a replacement dwelling located in the same county, under certain circumstances.

The requirements for this exclusion are as follows:

1. At the date of transfer of the original property, the transferor (seller) must be at least 55 years of age. (If married, only one spouse must be at least 55, but must reside in the residence; if co-owners, only one co-owner must be at least 55 and must reside in the residence.)
2. The replacement property must be purchased or newly constructed on or after November 5, 1986. The replacement residence must be purchased or newly constructed within two years before or after the sale of the original residence.
3. The sale of the original residence must qualify for reassessment as the result of its transfer.
4. The principal claimant must have been (1) receiving or eligible for a Homeowner's Exemption or (2) have been receiving a Disable Veteran's Exemption on the original and replacement residences.
5. The replacement residence must be "equal to or lesser" in market value than the original residence. In general, "equal or lesser" than market value of a replacement dwelling has been defined as: 100% of market value of original property as of its date of sale if a replacement dwelling is purchased before an original property is sold; 105% of market value of original property as of its date of sale if a replacement dwelling is purchased within one year after the sale of an original property; 110% of market value of original property as of its date of sale if a replacement dwelling is purchased within two years after the sale of an original property.
6. The claimant and/or claimant's spouse can only be granted relief under this section once. The disclosure of social security numbers by all applicants is required. They are used by the assessor to verify the eligibility of persons claiming this exemption and by the state to prevent multiple claims in different counties. This claim is not open to public inspection.

How to Apply

If you feel you meet the qualifications for this exclusion, you must provide evidence and/or declare under penalty of perjury that you are at least 55 years old, and complete the claim form. The claim for relief must be filed with the Assessor's Office within three years of the date a replacement dwelling is purchased or new construction of the replacement dwelling is completed.

DUE DATE E-MAIL REMINDER

Secured Tax Payment Notification If you have difficulty keeping up with the due dates of your annual Secured property tax payments, you may want to sign up for Due Date E-mail Reminder. The service is free and is solely intended to remind you to check the payment status of your tax bill before the taxes become delinquent. An e-mail reminder will be sent approximately two weeks prior to each delinquent date to remind you to pay or check on the payment status of your Secured Property Tax bill(s). This service can also be used as a third-party reminder to notify you to check on the taxes of loved ones who may be unable to pay them personally.

A maximum of three parcel numbers can be included per e-mail reminder, and a maximum of one e-mail reminder account per e-mail address.

You may discontinue this service anytime by clicking on a link in your e-mail notice that allows you to remove or deactivate your account.

Responsibility For Timely Payments

You are not relieved of your responsibility to make timely payments as a result of any failure of the County to send e-mail reminder notices. Penalties for delinquent payments will be imposed regardless of the subscription to this service or any failure of this service. Please read carefully the DISCLAIMER at the bottom of the subscription page. E-Mail Confidentiality The Treasurer-Tax Collector's Office will only use the e-mail address included in the subscription for the purpose of sending the Due Date E-mail Reminder and any other issues pertaining to your taxes. It will not share nor use the e-mail address for any other purpose without your express consent.

E-BILLING OF ANNUAL TAX BILL

As part of our effort to support a cleaner and healthier environment by taking advantage of today's technology, the Tax Collector's Office now offers SECURED PROPERTY TAX bill notifications by e-mail.

To participate in this voluntary program, all you need to do is SIGN UP by completing the New User Profile and adding parcel numbers to the APN list that will be sent to you in September each year.

In addition to the annual e-mail notification, we will also send you a reminder notification prior to the delinquent date of each installment. This will be particularly helpful if you have multiple bills to keep up with and pay.

The e-mail notification is free and will link you to your on-line tax bill where you can view/print its details and pay the installments, all in the convenience of your home or work place and without the stress of late or lost mail.

For more information read e-billing frequently asked questions.

PROPERTY TAX POSTPONEMENT

Do you or a loved one need help keeping up with residential property tax payments?  The The State Controller’s Property Tax Postponement Program (PTP) allows homeowners who are seniors, are blind, or have a disability to defer current-year property taxes on their principal residence if they meet certain criteria. 

To be eligible for PTP, you must: 

• Be at least age 62, or blind, or have a disability; 
• Own and occupy the home as your primary place of residence; 
• Have a total household income of $35,500 or less; 
• Have at least 40 percent equity in the property; and 
• Other requirements. 

The interest rate for taxes postponed under PTP is 7 percent per year. A lien will be placed on the property until the account is paid in full. Funding for the program is limited. Applications will be accepted from October 1 to February 10 each year, and will be processed in the order received. Only current-year property taxes are eligible for postponement. 

Repayment under the PTP Program becomes due when the homeowner: 

• Moves or sells the property; 
• Transfers title; 
• Defaults on a senior lien; 
• Refinances; 
• Dies; or 
• Obtains a reverse mortgage. 

More details are available on the State Controller’s website. 

Questions? Contact the Controller’s team at (800) 952-5661 or email postponement@sco.ca.gov to join the mailing list.