Property Tax Exclusions

Parent / Child

In some cases, the transfer of property between parents and children will not cause a reappraisal. A principal residence and other property up to $1,000,000 of assessed value may be transferred without reappraisal, if the transfer qualifies. In order to qualify, the recipient(s) and the transferee(s) must supply the assessor with specific information on the application.

The application must be filed with the assessor within three years of the date of the transfer. Claims filed after the three year period will be handled on a prospective basis. Other filing time limits apply if the property has transferred to a third party.

You may download the parent / child transfer application, or for more information regarding this exclusion, call 209-533-5535.

Grandparent / Grandchild

The transfer of property between grandparents and grandchildren has similar requirements to the parent / child exclusion. However, in order to qualify for this exclusion, both of the children’s parents must be deceased.

You may download the grandparent / grandchild transfer application, or for more information regarding this exclusion, call 209-533-5535.

Base Year Value Transfer / Prop 60 / Prop 90

In some situations, homeowners who are at least 55 years old, or are severely and permanently disabled may be able to avoid reappraisal by transferring their assessed value from their original residence to a replacement residence.
Tuolumne County is 1 of 11 CA counties that offer Proposition 90. Tuolumne allows qualifying homeowners to transfers their assessed value from other CA counties to Tuolumne County.

In order to qualify, the replacement residence must be of equal or lesser value than the original residence. Claimants must also supply the assessor with specific information on the application. Applications must be made within three years of the date a replacement residence is purchased, or new construction of the replacement residence is completed.

The downloadable base year value transfer application is used for both Prop 60 and Prop 90 request, or call 209-533-5535.
For additional information on Proposition 60/90 you can visit the California State Board of Equalization at http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm#1