在某些情况下，已完工的新建筑可被排除在补充评估之外. In cases where the property is subdivided into five or more parcels, there is typically no need to file a claim with the Assessor’s Office. 在大多数情况下, builders of residential tracts will receive the supplemental exclusion automatically. 然而, 四个或更少地块的分区需要在施工开始前或30天内提交新施工排除索赔. 如果排除被批准, an appraisal is not made until the next lien date or until the property is sold, 由建造者租用或占用的. For more information, please call the Assessor's Office.

新工程排除索赔 (PDF)

110号提案 规定，对现有住宅的某些建造或改造，如果是为了使永久和严重残疾者更容易进入住宅而进行的工程，可以不包括在增加财产税的范围内.

资格要求:

• 残疾人必须是永久居民，但不一定是住所的所有人.
• 住宅必须由业主占用，因此有资格获得房主或残疾退伍军人的豁免.
• The claim for exclusion must be accompanied by a physician's 残疾证明书.

残疾人士改装居所豁免申索

19号提案

19号提案 适用于已发生的传输 在当天或之后 2021年2月16日. 19号提案 limits the exclusion of parent-child transfers to $1 million, applicable only to a primary residence or family farm.

• Applies to a purchase or transfer of a family home between parents and children, if the property continues as the family home of the transferee.
• 资格, 该房屋必须符合房主豁免或残疾退伍军人豁免的资格，并在转让或购买后一年内申请豁免.
• Current interpretation is that there is no requirement that family farm include a home.
• 价值上限等于转让时房屋或农场的应税价值加上100万美元.

A Grandparent-Grandchild exclusion 是可用的 with the same conditions and requirements, but applies only in the event that both parents of the grandchild are deceased.

BOE-19亲子转移排除索赔

BOE-19 Claim for Grandparent-Grandchild Transfer Exclusion

命题58 & 193

提案58和193 应用于已发生的传输 之前或之前 2021年2月15日. Proposition 58 is previous legislation regarding the parent-child transfer exclusion, 而第193号提案是之前关于祖父母-孙辈转移排除的立法.

BOE-58亲子转移排除索赔

BOE-58 Claim for Grandparent-Grandchild Transfer Exclusion

具有主动式太阳能系统的建筑物的初始购买者可能有资格在评估中排除可归因于主动式太阳能系统的那部分价值, 减去任何回扣的金额. 才有资格被排除在外, 太阳能系统新建筑排除索赔必须提交给评估办公室.

在现有房产上增加主动式太阳能系统将自动排除在评估之外. 业主不需要为在现有住宅上安装光伏电池提交排除表.

Claim for Solar Energy System New Construction Exclusion

If you own a home and it is your principal place of residence on January 1, 你可以申请7元的免税额,从你的评估价值中扣除. New property owners will automatically receive a claim form. 如果以前的业主没有要求豁免，豁免也可能适用于补充评估. 获得全额豁免, applicant must file with the Assessor's Office between January 1 and February 15, or within 30 days of a Notice of Supplemental Assessment. 只要申请人继续拥有和占用该物业作为主要住所，豁免每年自动持续. It is the homeowner's responsibility to terminate the exemption when no longer eligible.

申请业主豁免

一个双目失明的伤残老兵, 失去了两条或两条以上的肢体, or is totally disabled as a result of a service related injury or disease, may be eligible for a Disabled Veterans' 财产 Tax Exemption. The Veterans Administration must certify the veteran’s disability. Unmarried surviving spouses of certain deceased veterans may also qualify.

To assist in calculating Household Income for use in applying for the exemption, the form 伤残退伍军人家庭收入工作表 是可用的.

If you are seeking an exemption for more than four years ago, then you must file a claim for refund with the Clerk of the Board and include the form Worksheet for Claim for Refund of 财产 Tax Payment(s) 你的索赔.

伤残退伍军人物业税豁免申请

用于宗教活动的不动产和个人财产, 医院, scientific or charitable purposes may be eligible for a property tax exemption. 这些豁免适用于为社区提供服务的非营利组织. The following is a partial list of the organizations and/or properties that may qualify:

• 墓地
• 教会或教会学校
• 免费公共图书馆
• 免费的博物馆
• 具有历史意义的飞机
• 合格租赁物业出租人
• 医院*
• 保障性住房*
• 老年人/残疾人住房*
• 慈善非牟利机构*
• 退伍军人组织*

*注意: Initial eligibility must be determined by the California State Board of Equalization (BOE.)， BOE已发行 组织许可证书, the Welfare Exemption Application may be submitted to the Assessor’s Office, 哪一个机构会进行进一步的资格审查.

豁免申请必须每年从1月1日开始提交，不迟于2月15日. 如果15号是周末或法定假日，则下一个工作日为到期日. 如果在这段时间内没有提交，索赔人将被处以迟交罚款——不超过250美元. 首次申请的申请人可以申请以前的年份, but the number of years is subject to the filing penalty and other statutory requirements.

所有申请免税的物业必须在1月1日免税使用. In general, property vacant or unused on the lien date is not exempt. 根据现行法律, property used primarily for fundraising does not qualify for exemption, though occasional fundraising is allowed within certain prescribed limits. Any exemption granted will only reduce the general tax levy portion of a bill. Bond indebtedness and direct assessments are not exempt under current law. Penalties and fees associated with delinquent tax bills are not exempt.

慈善申索 & 机构物业税豁免

有关福利豁免的其他咨询可直接向加利福尼亚州均衡委员会咨询:

电话:(916)274-3430
网站: www.boe.ca.gov / proptaxes / welfarevets.htm

Banks or Financial Corporations can claim an exemption on personal property tax. 金融公司主要经营货币资本，区别于其他商品，其主要活动是与国家银行的活动进行实质性竞争.

If the firm is not subject to the franchise tax rate specified in section 23186, 该公司不是银行或金融公司，不符合第23182条规定的个人财产豁免资格. 然而，州特许信用合作社的个人财产免征财产税.

Claim for Bank or Financial Corporation Exemption Form (PDF)

截至2021年4月1日， 19号提案 允许55岁以上人士, 或任何年龄的严重残疾, 将其主要住所的“应税价值”转移到该州任何地方的替代住所.

资格要求:

• 替代财产必须是您的主要住所，并且必须符合房主豁免或残疾退伍军人豁免的条件.
• There is no limit to the market value of the replacement property, 但超过原住宅价值的部分，计入转让应税价值.
• 置换物业必须在原物业出售后的两年内(前后)购买或建造.
• Transfer of the taxable value of primary residence can be done up to three times.

Claim for Base Year Value Transfer—Senior or Severely Disabled

截至2021年4月1日， 19号提案 也允许野火或州长宣布灾难的受害者可以将其基准年价值从严重受损的住宅(损失超过改善价值的一半)转移到该州的任何县. The same conditions and requirements as the base year value transfer for seniors apply, 除了年龄要求.

基准年价值转移索赔-灾难受害者

如果你的财产在灾难中受损或毁坏，你可能有资格获得财产税减免, 比如火灾或洪水. 资格, 你必须提交一份重新评估申请书:财产因不幸或灾难受损或毁坏. 该表格必须在财产损坏或毁坏之日起12个月内提交给评税主任办公室. 财产损失必须超过1万美元才有资格.

Application for Reassessment of 财产 Damaged by Misfortune or Calamity

提案3提供财产税减免, 在某些条件下, to a person whose property has been taken by eminent domain proceedings, 由公共实体收购, or governmental action resulting in a judgment of inverse condemnation.

当纳税人购买或建造一个替代被政府征用的财产时, 在某些条件下, 评税员可以将原物业的基准年估值转移至替代物业.

Note: Only the owner of the property taken is eligible for this base year value transfer.

Claim for Base Year Value Transfer—Acquisition by Public Entity

州审计长的房产税延期计划允许老年人拥有房产, 是盲目的, 或者在符合特定标准的情况下，有能力推迟其主要住所的当年房产税, including at least 40 percent equity in the home and an annual household income of $45,000或以下(除其他要求外). 财产税的延期是通过对最终必须偿还的财产的留置权来保证的.

Learn more about the 物业税延期 Program