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Alert from California State Board of Equalization

Alert
  • Disaster Relief Information - Property owners affected by California Fires or other California Disasters may be eligible for property tax relief, please refer to our Disaster Relief webpage for more information. Additional resources are available at CA.gov/LAfires for Californians impacted by the Los Angeles Fires.
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Property Taxes Frequently Asked Questions (FAQs)

Please Select From The Following Topics:

  • Active Solar Energy Systems Exclusion
  • Assessment Appeals
  • Change in Ownership
  • Changes in the Control and Ownership of Legal Entities
  • Decline in Value (Proposition 8)
  • Disaster Relief
  • Exclusions from Reappraisal
    • Propositions 60/90 – [Transfer of Base Year Value] – 55 and older
    • Proposition 110 – [Transfer of Base Year Value] – Disabled person
    • Propositions 58/193 – [Transfers between Parent and Child; Grandparent and Grandchild]
    • Propositions 19 – [Transfer of Base Year Value] – 55 and older, disabled person, victims of wildfire or natural disaster
    • Propositions 19 – [Intergenerational Transfers]
  • Manufactured Homes
  • New Construction
  • Personal Property (including Boats and Aircraft)
  • Property Tax Bill Information
  • Supplemental Assessment
  • Welfare and Veterans' Organization Exemptions
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External Tax Resources

  • California Department of Tax and Fee Administration
  • Unclaimed Property Program (SCO)
  • Property Tax Postponement Program (SCO)
  • Department of Financial Protection and Innovation PACE Program Info
  • Secretary of State Business Programs
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Website Accessibility Certification

We strive to provide a website that is easy to use and understand. Our goal is to provide a good web experience for all visitors.

Website Accessibility Certification

Agency

California State Board of Equalization

Certification date

June 13, 2023

Contact

Email – PTWebRequests@boe.ca.gov

The undersigned certify that, as of June 13, 2023, the internet website of the California State Board of Equalization is designed, developed and maintained to be in compliance with California Government Code Sections 7405 and 11135, and the Web Content Accessibility Guidelines 2.1, Level AA success criteria, published by the Web Accessibility Initiative of the World Wide Web Consortium.

Yvette M. Stowers signature
June 21, 2023
Yvette M. Stowers
Executive Director
Scott Capulong signature
June 13, 2023
Scott Capulong
Chief Information Officer