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Property Tax Reimbursement
The Franchise Tax Board's Homeowner Assistance program provided property tax relief to persons who were blind, disabled, or at least 62 years old, and met certain minimum annual income thresholds. However, the state budget deleted funding for this Program that once provided cash reimbursement of a portion of the property taxes that you paid on your home. For more information, call the Franchise Tax Board at 1-800-852-5711.
Property Tax Postponement
The State Controller's Property Tax Postponement program allowed persons who are blind, disabled, or at least 62 years old, and meet certain minimum annual income thresholds to postpone their property taxes. However, the state budget eliminated the Property Tax Postponement Program. For more information, call the State Controller's Office at 1-800-952-5661 or 916-327-5587.
Effective January 1, 2006, developers of single-family subdivisions of five lots or more are granted an automatic builder’s exclusion upon recording the subdivision map. To be granted the Builder’s Exclusion on fewer than five single-family lots or on other types of property, you must submit a letter requesting the exclusion prior to or within 30 days of the start of new construction on land development and/or improvements. The parcels for which you are requesting an exclusion must be intended for resale, and for no other purpose than that incidental to resale, such as a model home. In short, this means that builders should submit a request for an exclusion as soon as they buy raw land intended for development.
Recommendations: Apply for the exclusion as soon as the land is purchased. Apply for the whole tract. If builder's exclusion is granted on the parent parcel and the parcel splits there is no need to reapply. Builders should be aware that after the exclusion is granted they are still responsible for payment of supplemental tax bills based upon the purchase of land for development, and for payment of annual secured tax bills based on the value of land and new construction complete or incomplete on January 1 of each year. Builders owning parcels protected by a builder's Exclusion are also cautioned that should they begin using these parcels for a purpose other than resale, such as rentals, they are required to notify the Assessor's Office of this fact within 45 days after such non-resale use begins.
Requests for Builder's Exclusions should be addressed to: Gus S. Kramer, Assessor ASR Division 2530 Arnold Drive, Suite 400 Martinez, CA 94553 For further information call (925)313-7400.
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.
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.
Under State law, if the January 1 market value of your property falls below the assessed or taxable value as shown on the tax bill issued in the same year (i.e., January 1, 2009 and tax bill fiscal year 2009/10 issued September 2009), the Assessor’s Office is required to lower the assessment. This type of property tax relief generally applies to recently purchased property. Appeals may be filed between July 2 and November 30 for the annual roll. For supplemental events, or escaped assessments, the appeal must be filed within 60 day of the mailing date of the notice. Appeal forms can be obtained and must be filed with the Clerk of the Board. For more information, call (925) 655-2008.
The issue of non-payment of taxes needs to be addressed with the Tax Collector's office. Their phone number is (925) 957-5280 or visit
The taxes are calculated by the Auditor-Controller. Property tax rates vary by area. In Contra Costa County the tax rates average approximately 1.1% of the property's taxable value. For instance, if the taxable value is $10,000, the property taxes could be about $110. Contact the Auditor-Controller at(925) 646-2236 or