The Sonoma County Assessor's Office announced that properties damaged in the recent storms may be eligible for a partial property tax reduction. Bill Rousseau, Chief Deputy Assessor, explained that California property tax law and local Sonoma County ordinances contain provisions for reassessment of property damaged or destroyed by misfortune or calamity.
To be eligible for a partial property tax reduction the following requirements must be met: 1) An application must be filed with the Sonoma County Assessor’s Office. 2) The application must be made by the person who was the owner of the damaged property on January 1, or the person who will be liable for the property taxes for the next fiscal year. 3) The damage must have occurred by misfortune or calamity, without fault of the owner or applicant. 4) The application must be filed within 12 months of the date on which the disaster occurred or within 60 days following the date the application form is mailed to you from the Assessor’s office. 5) The damage to your property must exceed $10,000 in value loss.
Mr. Rousseau indicated that the property tax relief is normally granted from the date of the disaster to the date the property is repaired or replaced. All repaired new construction that is considered “repair or replacement” is protected under Proposition 13’s base year value premise, and will not be subject to a new reassessment. In addition, business owners may also be eligible for property tax relief on their reported business assets, excluding business inventory.
To download a copy of the “Calamity Damaged Reassessment” application, visit the Forms page of the Assessor’s website at http://www.sonoma-county.org/assessor.
Tuesday, January 3, 2006The Sonoma County Assessor's Office announced recently that as of January 1, 2006, certain real estate transfers between Registered Domestic Partners now qualify for a change in ownership property tax exclusion. Bill Rousseau, Chief Deputy Assessor, explained that this exclusion, which was enacted by Senate Bill 565, creates an exclusion from reassessment that is similar to the interspousal exclusion, but does not confer spousal status to registered domestic partners.
The changes reflected in this new legislation exclude transfers of real property from reassessment between registered domestic partners. Registered Domestic Partners are two persons who have filed a Declaration of Domestic Partnership with the California Secretary of State pursuant to Family Code Section 297. The two persons may be either (1) members of the same sex or (2) members of the opposite sex where at least one person is over the age of 62 and meets the federal requirements for either old-age insurance benefits or supplemental security income for aged individuals. Domestic partners registered in another state or same-sex married persons licensed in other jurisdictions must register with the California Secretary of State in order to be eligible for this property tax exclusion. This affects California property tax law, but does not change federal tax provisions.
Mr. Rousseau indicated that more specific information on the types of change in ownerships that are excluded from reassessment can be found on the Sonoma County Assessor’s website. Any other questions about this new property exclusion can be directed to the Assessor’s Office at 707-565-1888 or the Assessor’s website at http://www.sonoma-county.org/assessor.
Wednesday, November 2, 2005The Sonoma County Assessor's Office has announced that property owners are receiving mail from a private firm offering to assist them with filing a Homeowner Exemption for a one-time processing fee of $25.00. Bill Rousseau, Sonoma County Chief Deputy Assessor, wants homeowners to know that Homeowner Exemption forms are available at the Assessor’s Office and can be filed at no cost.
The Homeowner Exemption allows you to exempt up to $7,000 of property value from taxation each year if you owned and occupied your home on January 1. Once granted, the exemption remains in effect every year until you no longer qualify for it. You must apply for the exemption within 30 days of a Notice of Supplemental Assessment or in some cases by February 15. A Homeowner Exemption claim form is automatically mailed to you in most cases, but you may also request one at our public service counter or by calling the Assessor’s Office at (707) 565-1888.
Please direct questions about this misleading solicitation offering to assist you with filing a Homeowner Exemption or other questions you may have about property tax exemptions to the Assessor’s Office Monday through Friday 8 AM to 5 PM at (707) 565-1888; you may also email us with your questions or concerns.