Your Property & Taxes
by Gregory J. Smith, Assessor/Recorder/Clerk County of San Diego.
Real Estate:
Under State law (Proposition 13), real property is reassessed only upon a change in ownership or new construction. Except for these two instances, property assessments cannot be increased by more than 2% annually, based on the California Consumer Price Index. The Property tax rate is 1%, plus any bonds or special fees.
Change in Ownership Reappraisals:
When a sale or transfer of ownership occurs, the Assessor's Office receives a copy of the deed and determines if a reassessment 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 transfer of property between husband and wife does require a reassessment for property tax purposes. This includes transfers resulting from divorce or death. In addition, refinancing or creation of a living trust will not cause a reappraisal. There are other exclusions for senior citizens, the disabled, and parent/child transfers. For more information, call 858-505-6262.
New Construction Reappraisals:
Copies of all building permits are sent to the Assessor's Office by the cities and County. If the construction is new (such as a room addition), a reassessment is required. If the construction is for replacement, repair, or maintenance, a reassessment is not required.
In appraising new construction, the market value of the addition is determined and added to the value of the existing property. The existing property, however, is not reappraised. As with a change in ownership, the owner is notified of the new assessment and has the right to appeal the value. For more information, call 858-505-6262.
Supplemental Assessment:
State law requires the Assessor to reassess property effective upon change in ownership or completion of new construction. The Assessor's Office must issue a supplemental assessment which reflects the difference between the prior assessed value and the new assessment.
This value is then prorated based on the number of months remaining in the fiscal year ending June 30. This supplemental is in addition to the regular tax bill. To appeal a supplemental assessment, an application must be filed with the Clerk of the Board within 60 days from the mailing of the tax bill. For more information, call 858-505-6262.
Appealing Your Assessment:
Under State law, if the current market value of your property (recent comparable sales) falls below your assessed or taxable value as shown on your tax bill, the Assessor's Office is required to lower the assessment. There are two periods during the year in which the taxpayer may apply for this reduction:
1. Between March 1 through May 30:
During this period, the taxpayer may submit a written request to the Assessor indicating their opinion of value and providing supporting documentation, such as sales of comparable properties or a recent appraisal. Requests should be sent to us at 1600 Pacific Highway, Room 109, San Diego, CA 92101. For more information, call 858-505-6262.
2. Between July 2 and November 30:
During this period, the taxpayer must file an appeal form. Appeal forms can be obtained and must be filed with the Clerk of the Board in Room 402 at 1600 Pacific Highway, San Diego, CA 92101. For more information, call 619-531-5777.
Payment of Property Taxes:
The Tax Collector's Office is responsible for the mailing of property tax bills and the collection of all tax payments. Duplicate copies of property tax bills are available upon request. For more information, call 619-236-2424.
Tax Rates and Assessments:
The Auditor's Office is responsible for establishing tax rates and processing all special assessments on the property tax bills. For more information, call the phone number next to the special assessment.
Tax-Exempt Properties:
Property used for church, college, cemetary, museum, school, library, or other charitable or religious purposes may be eligible for an exemption from property taxes. In order to qualify, the property must be owned and operated by a non-profit religious, hospital, scientific, or charitable organization. For more information, call 619-531-5763.
Recording Documents:
The Recorder's Office will record only those documents permitted by State law. Documents can be recorded by mail or in person at all office locations, except Kearny Mesa. By State law, County staff is not permitted to give legal advice or to assist in document preparation. Some frequently used document forms are available on the Department's website. For more information, call 619-238-8158.
Change in Ownership Statement:
State law requires that this form be filed with the recording of all property sales and transfers. If it is not filed, a $20 fee must be charged and the office will send out another form to obtain the required information. This form is used solely for appraisal purposes and is strictly confidential. For more information, call 619-531-5848.
*The information listed here is for general illustrative purposes only. All programs referenced are governed by State law.
Fictitious Business Names (FBN):
State law requires an FBN be filed with the County Clerk to identify the name(s) of the owner(s) and the location of a business. Filing, research, and copies of FBN's are available at all locations. The FBN index is also available on our website. For more information, call 619-237-0502.
Business Personal Property:
Unlike real property, business personal property is appraised annually. The owners of all businesses must file a property statement each year with the Assessor's Office detailing the cost of all their supplies, equipment, and fixtures at each location. This is required unless the Assessor's Office has already established the taxable value of the business and sent out a Notification of Value form. Business inventory is exempt. For more information, call 858-505-6100.
Boats and Aircraft:
Boats and aircraft are taxable and appraised annually at full market value. Their value is determined by reviewing comparable sales. Information on location and ownership is obtained from the Department of Motor Vehicles, the United States Coast Guard, the Federal Aviation Administration, and on-site inspections of all marinas and airports. For more information, call 858-505-6200.
Mobilehomes:
New purchased mobilehomes, and those on permanent foundations, are subject to property taxes. As with real property, the assessed value of mobilehomes cannot be increased by more than 2% annually unless there is a change in ownership or new construction. Older mobilehomes bought before June 30, 1980, are generally not subject to property taxes. They are licensed by the State Department of Housing and Community Development. For more information, call 619-531-5478.
Homeowner's Exemptions:
If you own and occupy your home as your principle place of residence, 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, and thereafter, a notification will be sent to verify your continued eligibility. For more information, call 619-531-5772.
Parent/Child Exclusion:
The transfer of real property between parents and children can be excluded from reappraisal for property tax purposes. The principal place of residence and any additional property up to a maximum of $1,000,000 in assessed value may be transferred without a tax increase. An application must be filed with the Assessor. For more information, call 619-531-5848.
Property Tax Assistance:
If you are blind, disabled, or 62 years of age or older and on limited income, you may be eligible for one of the following programs:
1. Property Tax Postponement - If you have a limited annual income, you may defer the property taxes on your house, condo, or mobilehome. This deferred payment is a lien on the property and generally becomes due upon sale, change of residence, or death. The filing period is between May 15 and December 10. For more information and the necessary application, call the State Controller's Office at 800-952-5661 or visit them on the web at www.sco.ca.gov.
2. Homeowner's Assistance - If you have a limited annual income, the State provides for partial reimbursement on the property taxes on your home. Filing for this program will not result in a lien being placed on your property. The filing period is from July 1 through June 30. For more information and the necessary application, call the State Franchise Tax Board (toll free) at 800-868-4171 or visit them on the web at www.ftb.ca.gov.
Exclusion for Seniors and Disabled:
Senior citizens 55 years of age and older, and those who are severely and permanently disabled, can buy a residence of equal or lesser value than their existing home and transfer their current taxable value to their new property. This provides property tax relief for seniors and the disabled by preventing a tax increase if they sell their existing home and buy another. This is a one-time only program and you must buy and sell within two years. The properties must be the principal place of residence. An application must be filed with the Assessor. For more information, call 619-531-5481.
Disabled Veterans:
A veteran who is rated 100% disabled due to a service-connected disability, (or the unmarried surviving spouse of such veteran), may be eligible for an exemption of up to $150,000, "adjusted annually by the California consumer price index", off the assessed value of their home. An application must be filed with the Assessor for this exemption. For more information, call 619-531-5773.
Builder's Exclusion:
New construction may be excluded from a supplemental assessment. The property must be for sale and unoccupied, and the builder must file a claim form with the Assessor's Office prior to, or within 30 days from the start of construction. For more information, call 858-505-6262.
Disaster Relief:
Property destroyed by a calamity (e.g., fire) may be eligible for property tax relief. In such cases, the Assessor's Office will immediately reappraise the property tax to reflect its damaged condition. In addition, when it is rebuilt in a like or similar manner, the property will retain its previous taxable value. To qualify, you must file a claim with the Assessor within 12 months, and the loss must exceed $10,000 in value. For more information, call 858-505-6262.
*Tenemos personas bilingue quien les puede asistir en Espanol.
Public Records:
The Assessor provides a public information center to assist taxpayers with questions about their property. These records include real estate documents, property ownership information, assessed values, property characteristics, sales information, parcel maps, and property tax information. These documents may be viewed and/or copied (for a fee) in Room 103 at the County Administration Center, 1600 Pacific Highway, San Diego, CA 92101. Much of this information is available on our website at www.sdarcc.com. For more information, call 619-226-3771.
Birth Certificates:
If you were born in the County of San Diego, you may obtain a certified copy of your birth certificate. Only the person name on the birth certificate or close relatives can obtain a certified copy. Others will be issued informational copies. Mail requests must be notarized. Birth certificates may be obtained at any of our office locations. Visit our website at www.sdarcc.com for forms. For more information, call 619-237-0502.
Marriage Licenses:
Marriage licenses may be obtained from all office locations. The bride and groom must appear together with valid photo identification and be at least 18 years old. The license is valid for 90 days. Civil ceremonies are performed at all office locations. Appointments are not necessary. Videos of the ceremony are also available. For more information, call 619-237-0502.
Birth & Marriage Keepsakes:
Persons born or married in San Diego County have a unique opportunity to commemorate their birth or marriage with a personalized keepsake. Keepsakes of these joyous occasions are available and make excellent gifts. These beautiful 8" x 10" mementos can be framed and cost only $10.00. For more information, call 619-237-0502.
CHULA VISTA
590 Third Avenue
Chula Vista, CA 91910-5617
619-498-2200
EL CAJON
200 S. Magnolia Avenue
El Cajon, CA 92020-4524
619-401-5700
SAN DIEGO
County Administration Center
1600 Pacific Highway, Room 103
San Diego, CA 92101-2480
619-236-3771
KEARNY MESA
9225 Clairemont Mesa Blvd.
San Diego, CA 92123-1211
858-505-6262
SAN MARCOS
334 Via Vera Cruz, Ste. 150
San Marcos, CA 92069-2638
760-940-6868
Office Hours
8:00am - 5:00pm Mon-Fri
9:00am - 3:00pm Sat (Kearny Mesa Only)
www.sdarcc.com
Revised February 2006.
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