FAQs • Contra Costa County, CA • CivicEngage

Do I have to purchase an already complete replacement property or can I buy land and build a replacement structure on it?: You may do either, as long as the comparable replacement property is acquired or newly constructed within three years after the disaster.

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Help With Taxes - Tax Collector

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1. If I give property to my children or grandchildren, will it be reassessed?: Legislation was passed in 1986 excluding from reassessment transfers between parents and children of the principal residence and $1 million assessed value of other property. A claim form must be timely filed with the Assessor's Office to qualify. Some grandparent/grandchildren transfers may be excluded also. For additional information regarding this exclusion, contact our office at (925) 313-7400.

2. Will a Change In Ownership affect my Property Taxes?: A change in ownership may result in an increase to your property taxes. If a transfer is between parent and child or between spouses, it may be excluded from reappraisal in certain circumstances. If you have any questions, please call (925) 313-7400.

3. What are Examples of Tax-Exempted Properties?: Property used exclusively for religious worship, colleges, cemeteries, museums, schools, or libraries may qualify for an exemption from property taxes. Properties owned and used exclusively by a nonprofit religious, charitable, scientific, or Hospital Corporation are also eligible for an exemption. For more information call (925) 313-7481.

4. Is there tax relief for Disabled Veterans?: A veteran who is rated 100% disabled, blind, or a paraplegic due to a service-connected disability incurred while in the armed forces (or the unmarried surviving spouse of such veteran) may be eligible for an exemption of up to $150,000 off the assessed value of their home. An application must be filed with the Assessor's Office to determine eligibility for this program. For more information, call (925) 313-7481.

5. What is a Homeowner's Exemption?: If you own and occupy your principal place of residence on January 1, you may apply for a Homeowner's Exemption that would exempt $7,000 of your home's assessed value from taxation. This would result in a savings of approximately $70 per year on your property tax bill.

6. How do I qualify for a Homeowners' Exemption?: If you own and occupy your home as your principal place of residence on January 1, you may apply for an exemption of $7,000 off your assessed value for an annual savings of approximately $70 on your property taxes. New property owners will automatically receive an exemption application. The exemption remains in effect until terminated or there is a change in title to the property. A homeowners' exemption may also apply to a supplemental assessment. For more information, call (925) 313-7481.

7. What sorts of properties can qualify for the Homeowners' Exemption?: A single family residence, a duplex, a condominium or planned unit development, A unit of any multi-unit property, a mobile home, a houseboat or floating home that is subject to property tax, a living unit in a commercial or industrial property.

8. How do I get a Homeowner's Exemption?: New property owners will usually receive an exemption application enclosed with their notice of supplemental assessment, approximately 90 to 120 days after the deed is recorded. If you acquired the property more than 120 days ago, and have not received an application, please call (925) 313-7481 for an application.

9. What is the filing period for the Homeowner's Exemption on the annual secured property tax bill?: The deadline to file for the full exemption is February 15. A partial exemption is available if filed between February 16 and December 10. You must still meet the own and occupy by January 1st eligibility requirement, even when filing late.

10. What is the filing period for the Homeowners Exemption on my Supplemental Assessment?: You must return the exemption claim card that is enclosed with your notice of supplemental assessment, within 30 days after the date of the notice, to receive full credit. A partial exemption may be allowed if is returned after 30 days, but before date the first installment of supplemental taxes becomes due.

11. Would an extended stay in a convalescent hospital jeopardize eligibility for the Homeowners' Exemption?: No. The exemption is allowed if the owner is expected to return. However, according to the State Board of Equalization, an absence of more than one year raises considerable doubt that the owner is expected to return, and in that case the eligibility may be terminated.

12. What requirements need to be met to qualify for temporary tax reduction?: The amount of damage must exceed $5,000, and a completed Calamity Claim application must be filed with the Assessor within 60 days of the date of damage. However, if no application has been filed and the Assessor later determines that a property suffered a calamity within the preceding 6 months, then the Assessor must send an application to the last known owner of the property. The owner must then return the completed application to the Assessor within 30 days of the Assessor's notification but in no case may the application be filed later than 6 months after the date of calamity.

13. Do boats and airplanes qualify if they were also damaged by the disaster?: Yes. Tax reduction is available for all damaged taxable property, including boats, aircraft or other business personal property.

14. After my property is rebuilt or repaired, will my property taxes be increased?: Yes, but only to the level they were before the damage occurred, plus the appropriate inflation factor. This is true if the improvements are rebuilt in a like or similar manner, regardless of the actual cost of rebuilding. However, if additional living space or other significant improvements are made in addition to the repair, additional taxes may result.

15. How is the value of my new replacement property calculated?

If the market value of the replacement is within 120 percent of the market value of the property substantially damaged or destroyed, the factored base year value of the damaged or destroyed property will be transferred to the replacement. Ref. California Revenue & Taxation 69(b)(1)

Example:
Market value of damaged or destroyed property = $220,000
Market value of replacement property = $253,000
Percentage above value of damaged or destroyed property = 15 percent
Base year value of replacement = $220,000

If the market value of the replacement is more than 120 percent of the market value of the property substantially damaged or destroyed, the base year value of the replacement will be the factored base year value of the damaged or destroyed property plus the amount by which the value of the replacement exceeds 120 percent of the value of the property that was damaged or destroyed. Ref. California Revenue & Taxation Code 69(b) (2)

Example: Market value of damaged or destroyed property = $220,000
Market value of replacement property = $275,000
Percentage above value of damaged or destroyed property = 25 percent
Base year value of replacement = $220,000 + (275,000 - (220,000 x 120%)) = $231,000

16. If my property was severely damaged / destroyed by a calamity but no declaration of disaster was issued by the governor, would I still be able to transfer my old base year value?: No. A disaster declaration must have been issued by the Governor for the event that caused the damage. Ref California Revenue & Taxation Code 69(c) (3).

17. What if the market value of my replacement property actually turns out to be LESS than the factored Prop 13 value of my original property?: In that case, the Assessor would simply enroll the lower value. Ref California Revenue & Taxation Code 69(b) (3)

18. Can I transfer the base year value of my severely damaged / destroyed property to another county?: In some cases yes, but only if the county in which the replacement property is located has passed a resolution allowing such transfers and you otherwise qualify. Ref. California Revenue & Taxation Code 69.3.