County of San Diego

ASSESSOR | RECORDER | COUNTY CLERK

Ernest J. Dronenburg, Jr.

Intergenerational Exclusions

Children can inherit their parent’s property without a property tax increase. The executor of the estate should notify the Assessor’s Office promptly to ensure timely processing of an intergenerational exclusion from reappraisal.


What are Intergenerational Exclusions?

The transfer of real property between parents and children or from grandparents to grandchildren can 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 additional property may be transferred without a tax increase. An application must be filed with the Assessor's Office to determine eligibility for this exclusion. 

This application may be sent to you because of a change in ownership that may cause a reassessment of your property at current market value. You may qualify for reassessment exclusion if this transfer of property is between parents and children or from grandparents to grandchildren. 

This is not an automatic exclusion.


By mail:

Mail the completed form to the following address:

ERNEST J. DRONENBURG, JR., ASSESSOR
Intergenerational Exclusion Unit

1600 Pacific Highway, Suite 103
San Diego, CA 92101

In person:

You may drop off the completed form at any of our available office locations.

For assistance with completing the form, only our staff at the San Diego Assessor Main Office can assist:

County Administration Center
1600 Pacific Highway, Suite 103
San Diego, CA 92101

Appointments encouraged, but not required:

Schedule up to 1 week in advance. 

Select Assessor, then Parent-Child & Grandparent-Grandchild Exclusion.

Parent/Child - Grandparent/Grandchild Exclusion before February 16, 2021

Yes. The administrator or executor of the estate is required by state law to notify the Assessor’s office of a death of a property owner.

Yes, according to state law, death is considered a change of ownership, and the property can be reassessed as of the date of death for property tax purposes.

No. If the property is transferred to the surviving spouse, there is no reassessment of the property. In addition, if the property is inherited by the children, a reappraisal may not be required. ​

The Parent-Child Exclusion applies to any real property purchases or transfers between parents and children, which occurred on or after November 6, 1986

This exclusion prevents an increase in property taxes when real property is transferred between parents and their children.​

Natural children, children adopted before the age of 18, stepchildren (as long as the parents are still married), foster children and sons- and daughters-in-law are considered children under this exclusion program.​

A parent may transfer their principal residence and any other property valued up to $1,000,000 to their children. The properties will not be reappraised providing that the proper Claim for Exclusion from Reappraisal form is filed and approved by the Assessor’s Office.​

California State law allows property to be excluded from reappraisal when transferred between grandparent and grandchild, providing that a Claim for Exclusion from Reappraisal form is filed and approved by the Assessor’s Office. This exclusion is available only when both parents of the eligible grandchildren are deceased. ​

No. The parent must actually be deceased prior to the transfer to the grandchildren.​

No. A Claim for Exclusion from Reappraisal form must be completed and filed with the Assessor’s Office. Failure to file a claim will result in a reassessment of the property. You will receive the exclusion after your claim is approved.​

To prevent a supplemental tax bill from being issued, a claim must be filed as soon as possible after the transfer or date of death. ​

A claim must be filed within three years of the date of transfer or death, or prior to the sale or transfer to a third party. In addition, a claim may be filed within six months after the mailing date of the supplemental notice or escape assessment.​

If a claim is filed after the legal deadline, the exclusion may be granted but no refunds will be issued for prior years. It will be granted for the year the claim is filed as long as the property has not been sold to a third party.​

Yes. A reappraisal will occur for the period between the date of the death and the sale to the third party. A supplemental bill will be issued unless the heirs or beneficiaries apply and qualify for this exclusion.​


Parent/Child - Grandparent/Grandchild Exclusion on/after February 16, 2021

The Parent-Child Exclusion applies to any real property purchases or transfers between parents and children of a principal residence of the transferor and transferee which occurred on or after February 16, 2021.

Natural children, children adopted before the age of 18, stepchildren (as long as the parents are still married), foster children, and sons- and daughters-in-law are considered children under this exclusion program.

A parent may transfer their principal residence with a $1,000,000 market value exclusion to their children providing that the proper Claim for Exclusion from Reappraisal form is filed and approved by the Assessor's Office. If the market value of the family home or farm on the date of transfer exceeds the sum of the factored base year value plus $1 million, the amount in excess of this sum will be added to the factored base year value.

​California State law allows property to be excluded from reappraisal when transferred between grandparent and grandchild, providing that a Claim for Exclusion from Reappraisal form is filed and approved by the Assessor's Office. This exclusion is available only when both parents of the eligible grandchildren are deceased. Disclaiming interest in the real property by the parent does not alter the requirements as both parents must be deceased for the Grandparent-Grandchild Exclusion to qualify.

No. A Claim for Exclusion from Reappraisal form must be completed and filed with the Assessor's Office. Failure to file a claim will result in a reassessment of the property. You will receive the exclusion after your claim is approved.

A claim must be filed within three years of the date of transfer or death, or prior to the sale or transfer to a third party. Also, a claim may be filed within six months after the mailing date of the supplemental notice or escape assessment. In addition, a Homeowners' or Disabled Veterans' Exemption must be filed within one year of transfer.

To prevent a supplemental tax bill from being issued, a claim with a Homeowners' or Disabled Veterans' Exemption must be filed as soon as possible after the transfer or date of death.

If a claim is filed after the legal deadline, the exclusion may be granted but no refunds will be issued for prior years. It will be granted for the year the claim is filed as long as the property has not been sold to a third party.

Yes. A reappraisal will occur for the period between the date of the death and the sale to the third party. A supplemental bill will be issued unless the heirs or beneficiaries apply and qualify for this exclusion.

Yes. There are different laws for the Parent-Child Exclusion for transfers that occurred prior to February 16, 2021. Please refer to the FAQ's listed under Parent/Child Exclusion before February 16, 2021 or contact our office for further information

Yes. An inheritance or transfer to children within a trust may qualify for this exclusion. The trust documents must be provided with the claim.

No. In order to qualify, the transfer of property must be between individuals, not individuals and a corporation or partnership.

The transferor is the previous owner (grantor, decedent, or trustor). The transferee is the new owner (grantee, heir, or beneficiary).

No, one signature is sufficient, however, all transferees must be listed. A photocopied signature is not acceptable.

You may request an exclusion claim form by calling our office at (619) 531-5848, or by downloading the form from the Forms tab in this page.  If you have additional questions, please contact the Change in Ownership Unit at  ARCCPC@sdcounty.ca.gov or write to us at:

Ernest J. Dronenburg, Jr.
Assessor/Recorder/County Clerk
1600 Pacific Highway, Suite 103
San Diego, CA 92101