EXEMPTIONS, EXCLUSIONS, & TAX RELIEF PROGRAMS

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:

• Homeowners who are 55 years of age or older and whose replacement residence is of equal or lesser value than their original residence. The replacement residence must be purchased or newly constructed within 2 years before or after the sale of the original dwelling. This is a one-time exclusion.

• Homeowners who are severely and permanently disabled if the disability necessitates a move to the replacement residence.

• Owners of property taken by government action or eminent domain proceedings, if the replacement property is comparable.

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Siskiyou County Assessor's Office
311 4th Street, Room 108, Yreka, CA 96097
Telephone: (530) 842-8036, Fax Number: (530) 842-8059
Mike Mallory: Email || Website