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.
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.
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.