SERVICE
Get tax exclusions for your property
You may qualify for tax exclusions under some conditions if you are a property owner.
What to do
We assess your property at its current market value when a change in ownership or new construction occurs. This usually results in an increase in property taxes. But there some changes in ownership are excluded from reassessment. This page outlines various types of exclusions.
Exclusions
- Builder’s Exclusion
- If you are a builder who constructs property for resale, you may be eligible for Supplemental tax exclusion.
- Exclusion of New Construction for Disabled Owner
- Qualifying property owners who perform construction, installation, removal, or modification to an existing property to make it more accessible to a severely and permanently disabled person may be eligible, upon timely filing, for an exclusion from reassessment.
- Inter-Spousal Exclusion
- All transfers between married couples during the period of marriage are excluded from change in ownership reassessment.
- Joint Tenancy Exclusion
- Learn more about rights afforded to Joint Tenants.
- Reappraisal Exclusion from Grandparent to Grandchild
- Real property sold or transferred from Grandparent to grandchild, under limited circumstances, will not be reassessed.
- Registered Domestic Partners Exclusion
- Registered Domestic Partners are not subject to reassessment as changes in ownership under California law.
- Earthquake Retrofit
- Seismic retrofitting is new construction that may qualify for assessment exclusion.
- Solar
- Certain solar energy systems may qualify for new construction exclusions.
- Reappraisal Exclusion For Transfer Between Parent and Child
- Real property sold or transferred between parents and their children, under limited circumstances, will not be reassessed.
- Reappraisal Exclusion For Rainwater Capture Systems
- Facilities that capture, retain and store rainwater will not be reassessed.
- Claim for new construction exclusion from supplemental assessment
- Exclusion on the supplemental assessment for the completion of new construction such as a condominium community that the developer intends to sell vs. keeping the units for rent or their own use.
Get help
Address
Main OfficeOffice of the Assessor-Recorder
City Hall, Room 190
1 Dr. Carlton B. Goodlett Place
San Franciso, CA 94102
City Hall, Room 190
1 Dr. Carlton B. Goodlett Place
San Franciso, CA 94102
Get directions
Monday to
Tuesday to
Wednesday to
Thursday to
Friday to
Phone
Main office628-652-8100
Main office
assessor@sfgov.orgPartner agencies
What to do
We assess your property at its current market value when a change in ownership or new construction occurs. This usually results in an increase in property taxes. But there some changes in ownership are excluded from reassessment. This page outlines various types of exclusions.
Exclusions
- Builder’s Exclusion
- If you are a builder who constructs property for resale, you may be eligible for Supplemental tax exclusion.
- Exclusion of New Construction for Disabled Owner
- Qualifying property owners who perform construction, installation, removal, or modification to an existing property to make it more accessible to a severely and permanently disabled person may be eligible, upon timely filing, for an exclusion from reassessment.
- Inter-Spousal Exclusion
- All transfers between married couples during the period of marriage are excluded from change in ownership reassessment.
- Joint Tenancy Exclusion
- Learn more about rights afforded to Joint Tenants.
- Reappraisal Exclusion from Grandparent to Grandchild
- Real property sold or transferred from Grandparent to grandchild, under limited circumstances, will not be reassessed.
- Registered Domestic Partners Exclusion
- Registered Domestic Partners are not subject to reassessment as changes in ownership under California law.
- Earthquake Retrofit
- Seismic retrofitting is new construction that may qualify for assessment exclusion.
- Solar
- Certain solar energy systems may qualify for new construction exclusions.
- Reappraisal Exclusion For Transfer Between Parent and Child
- Real property sold or transferred between parents and their children, under limited circumstances, will not be reassessed.
- Reappraisal Exclusion For Rainwater Capture Systems
- Facilities that capture, retain and store rainwater will not be reassessed.
- Claim for new construction exclusion from supplemental assessment
- Exclusion on the supplemental assessment for the completion of new construction such as a condominium community that the developer intends to sell vs. keeping the units for rent or their own use.
Get help
Address
Main OfficeOffice of the Assessor-Recorder
City Hall, Room 190
1 Dr. Carlton B. Goodlett Place
San Franciso, CA 94102
City Hall, Room 190
1 Dr. Carlton B. Goodlett Place
San Franciso, CA 94102
Get directions
Monday to
Tuesday to
Wednesday to
Thursday to
Friday to
Phone
Main office628-652-8100
Main office
assessor@sfgov.org