Change in Ownership

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The San Joaquin County Office of the Assessor reviews all recorded deeds for the County to determine which properties require reassessment under the law.

The Assessor’s Office may also discover changes in ownership through other means, such as taxpayer self-reporting, field inspections, review of building permits, newspapers and online real estate information sources. Once the Assessor has determined that a change in ownership has occurred, Proposition 13 requires that the property is reassessed at its current fair market value as of the date ownership changed. A reassessment due to a Change in Ownership may result in a supplemental assessment.

FAQs and more information about change in ownership are available online.


FAQs and additional information about changes in ownership.

Any transfer between co-owners that results in a change in the method of holding title to the real property transferred without changing the proportional interests of the co-owners is excluded from reassessment (i.e. change from joint tenancy to tenancy in common).
Transfers between individuals and a legal entity or between legal entities that result solely in a change in the method of holding title, and in which proportional interests of the transferors and transferees remain the same, are generally excluded from reassessment.
The transfer by the trustor/trustor’s spouse into a trust for so long as (1) the transferor is the present beneficiary of the trust, or (2) the trust is revocable or any transfer by a trustee of such a trust back to the trustor is excluded from reassessment.
Any transfer whose terms reserve to the transferor an estate for years/life is excluded from reassessment.
If all the transferors are among the joint tenants, the creation of a joint tenancy is excluded from reassessment.
The creation of a leasehold interest in taxable real property for a term of fewer than 35 years (including renewal options), the termination of a leasehold interest in taxable real property which had an original term of fewer than 35 years (including renewal options), and any transfer of a leasehold interest having a remaining term of fewer than 35 years (including renewal options) are excluded from reassessment.
Please see the comparison chart prepared by the California State Board of Equalization reflecting the effects of Proposition 19.

The following are excluded from Change in Ownership:

  • the acquisition of real property as a replacement for a comparable property if the original property was located in California and acquired by eminent domain
  • acquisition by a public entity
  • governmental action resulting in a judgment of inverse condemnation. A Claim for Base Year Value Transfer-Acquisition by Public Entity form must be timely filed with the Assessor to qualify for this exclusion.
Transfers of property between spouses are excluded from reassessment, including transfers between former spouses in connection with a property settlement or decree of dissolution of a marriage.
Effective with transfers occurring on or after January 1, 2006, any transfer between registered domestic partners is excluded from reassessment.

Please see the comparison chart * prepared by the California State Board of Equalization reflecting the effects of Proposition 19.

* Note: The Persons at Least Age 55/Disabled comparison chart is below the Parent/Child & Grandparent/Grandchild chart.