Siskiyou County Assessor - Recorder
311 Fourth Street Room 108, Yreka, CA 96097
Assessor (530) 842-8036 Recorder (530) 842-8065
The Assessor administers many exemption programs that
may partially or completely relieve a taxpayer of tax obligations. These
programs include:
Homeowner’s Exemption
Property owners who occupy their home, mobile home or other dwelling
unit may qualify for an exemption of up to $7,000 of assessed value. New
property owners will automatically receive an exemption application. A
Homeowner’s Exemption will also apply to the supplemental assessment, if
the property has not received the exemption on the prior Assessment
Roll. One-time filing is required. The exemption will remain in effect
as long as the residence continues to be owned and occupied by the
property owner. Homeowner’s Exemptions are not automatically transferred
between properties. A new application must be filed when the ownership
changes or if there is a change in your principal place of residence.
To receive the full exemption the application must be filed on or before
February 15, or on or before the 30th day following the date of notice
of the supplemental assessment, whichever comes first.
Disabled Veteran’s Exemption
Veterans who are rated 100% disabled or unemployable due to a service
connected disability are eligible for an exemption of $114,634 on the
assessed value of their home, or $171,952 if their income for the last
year did not exceed $51,478 (2009 - 10 cap; subject to increase each
year based on CPI). The unmarried, surviving spouse of such a veteran,
or of a veteran who died while on active duty in the military service
also qualifies for the above.
Institutional Exemptions
Real and personal property used exclusively by a church, non-profit
college, cemetery, museum, school or library may qualify for an
exemption. Property owned and used exclusively by non-profit religious,
charitable, scientific, or hospital corporations are also eligible for a
"Welfare" exemption.
All exemptions require application with the County and must meet
eligibility requirements mandated by the State Board of Equalization.
Exclusions From Reappraisal Include
Interspousal Transfers
Transfers of Property between husband and wife do not cause a
reappraisal. This includes transfers due to divorce decrees or the death
of a spouse. No form is required.
Parent/Child Transfers
The transfer of property between parents and children and some transfers
between grandparents and grandchildren may be excluded from reappraisal
for property tax purposes. The principal place of residence and up to a
maximum of $1,000,000 in assessed value of any other property may be
transferred by each parent or child without reappraisal. An exclusion
form must be filed to qualify.
Builder’s Exclusion
New construction may be excluded from a supplemental assessment. The
property must be for sale and unoccupied, and the builder must file a
claim form with the Assessor’s Office prior to or within 30 days from
the start of construction. If the exclusion is granted, the new
construction will not be appraised until the following lien date, unless
it is sold, rented or occupied before then.
Exclusion For Seniors and Disabled
The replacement property tax relief allows qualifying owners to transfer
the assessed value of an original property to a replacement property.
Both properties must be located within Siskiyou County. Qualified owners
include: