Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a)
GENERAL. Beginning on and
after April 1, 2021, any person who is over the age of 55 years, or severely
and permanently disabled, or a victim of a wildfire or natural disaster may
transfer the factored base year value of their primary residence to a
replacement primary residence located anywhere in this state, regardless of the
location or value of the replacement primary residence, if all of the following
conditions are met:
(1) The person sells the
original primary residence within two years of the purchase or new construction
of the replacement primary residence. Either the sale of the original primary
residence or the purchase or new construction of the replacement primary
residence, but not both, may occur before April 1, 2021.
(2) The real property is the person's
original primary residence either at the time of its sale, or at the time when
the original primary residence was substantially damaged or destroyed by
misfortune or calamity, or at the time the person became a victim of a wildfire
or natural disaster, or within two years of the purchase or new construction of
the replacement primary residence.
(3) The original primary residence undergoes
a change in ownership that either:
(A)
Subjects that property to reappraisal at its current full cash value;
or
(B) Results in a base year value
determined in accordance with this section, or sections
69
or
69.3
of the Revenue and Taxation Code, because the property qualifies as a
replacement primary residence, dwelling, or property under any of those
provisions.
Example 1: A brother and sister are equal co-owners of a
primary residence. The sister sells her 50 percent interest to her brother and
purchases a separate residence. Even if the sister is otherwise qualified, she
is ineligible to transfer her portion of the base year value of the primary
residence to her new residence, since the original primary residence did not
undergo a 100 percent change in ownership that resulted in a reappraisal of the
property at its current full cash value.
(4) The replacement primary residence is
purchased or newly constructed within two years of the sale of the original
primary residence. The land on which a building, structure, or other shelter
constituting a place of abode is newly constructed need not be purchased within
two years of the sale of the original primary residence.
Example 2: Owner sells their original primary residence for
$515,000. Owner and two other persons together purchase a replacement primary
residence for $500,000. If Owner is otherwise qualified, the factored base year
value of their original primary residence can be transferred to the replacement
primary residence. Even though Owner owns only a one-third interest in the
replacement primary residence, 100 percent of the original primary residence
changed ownership and 100 percent of the replacement primary residence
underwent a change in ownership within two years. Only Owner is considered a
claimant, even if the other co-owners will benefit from the Owner's base year
value transfer.
Example 3: Owner is the sole owner of a primary residence,
which has a market value of $500,000. Co-owner purchases a 50 percent interest
in Owner's property for $250,000. Co-owner sold their original primary
residence for $200,000 and meets all other requirements. Co-owner may not
transfer the base year value of their original primary residence to their 50
percent interest in Owner's primary residence, since Owner's primary residence
did not undergo a 100 percent change in ownership.
(A) If the replacement primary residence is,
in part, purchased and, in part, newly constructed, the date the "replacement
primary residence is purchased or newly constructed" is the date of purchase or
the date of completion of new construction, whichever is later.
(B) The factored base year value of the
original primary residence shall not be transferred to the replacement primary
residence until the original primary residence is sold.
Example 4: Owner sells their original primary residence on
February 1, 2021. Owner purchased a replacement primary residence on January
10, 2023. Subject to all other conditions and requirements of this section,
Owner may transfer the base year value of their original primary residence to
their replacement primary residence as of January 10, 2023, since the
replacement primary residence was purchased within two years of the sale of the
original primary residence.
Example 5: Owner purchased a replacement primary residence
on March 10, 2020 and sells their original primary residence on May 5, 2021.
Subject to all the other conditions and requirements of this section, Owner may
transfer the base year value of their original primary residence to their
replacement primary residence as of May 5, 2021, since the replacement primary
residence was purchased within two years of the sale of the original primary
residence.
(5)
The person seeking to transfer the factored base year value of their original
primary residence pursuant to this section shall file a claim form, in
accordance with subdivision (d), with the assessor of the county in which the
replacement primary residence is located.
(6) At the time the claim is filed, the
purchased or newly constructed dwelling qualifies as the person's replacement
primary residence.
(7) The person
has not previously been granted, as a claimant, the property tax relief
provided by this section more than two previous times. This paragraph shall not
apply to claimants that are victims of wildfires or natural disasters.
Example 6: Husband and wife own an original primary
residence as community property. Husband has been granted the relief provided
by this section three times previously. Wife has never been granted such
relief. Subject to all other conditions and requirements of this section,
Husband and Wife may sell their original primary residence and transfer its
factored base year value to a purchased or newly constructed replacement
primary residence if Wife files a claim for exclusion, since Wife has not used
the exclusion more than two previous times.
(b)
VALUATION.
(1) If the full cash value of the replacement
primary residence is of equal or lesser value than the full cash value of the
original primary residence, the new base year value of the replacement primary
residence shall be the factored base year value of the original primary
residence.
Example 7: The factored base year value of Owner's original
primary residence is $300,000. Owner sells their original primary residence for
$550,000. Owner purchases a replacement primary residence for $500,000. Since
the full cash value of Owner's replacement primary residence ($500,000) is less
than the full cash value of the original primary residence ($550,000), the new
base year value of the replacement primary residence is $300,000.
(2) If the full cash value of the
replacement primary residence is of greater value than the full cash value of
the original primary residence, the new base year value of the replacement
primary residence shall be the difference between the full cash value of the
replacement primary residence and the full cash value of the original primary
residence adjusted pursuant to subdivision (c)(2) of this rule, plus the
factored base year value of the original primary residence.
Example 8: The factored base year value of Owner's original
primary residence is $300,000. Owner sells their original primary residence for
$550,000 on June 1, 2021. Owner purchases a replacement primary residence for
$600,000 on August 1, 2021. Since the full cash value of Owner's replacement
primary residence ($600,000) is greater than 105 percent of the full cash value
of the original primary residence ($577,500 = $550,000 multiplied by 1.05), the
new base year value of the replacement primary residence is $322,500 ($300,000
factored base year value of original primary residence plus $22,500, which is
the difference between the full cash value of the replacement primary residence
($600,000) and the adjusted full cash value of the original primary residence
($577,500)).
(c)
DEFINITIONS. For purposes of this section:
(1) "Claimant" means any person claiming the
property tax relief provided by this section.
(2) "Equal or lesser value" means that the
amount of the full cash value of a replacement primary residence does not
exceed one of the following:
(A) One hundred
percent of the amount of the full cash value of the original primary residence
if the replacement primary residence is purchased or newly constructed prior to
the date of the sale of the original primary residence.
(B) One hundred and five percent of the
amount of the full cash value of the original primary residence if the
replacement primary residence is purchased or newly constructed within the
first year following the date of the sale of the original primary
residence.
(C) One hundred and ten
percent of the amount of the full cash value of the original primary residence
if the replacement primary residence is purchased or newly constructed within
the second year following the date of the sale of the original primary
residence.
(3) "Factored
base year value" means the amount determined pursuant to subdivision (f) of
section
110.1
of the Revenue and Taxation Code as of the date immediately prior to the date
that the original primary residence is sold by the claimant, or in the case
where the original primary residence has been substantially damaged or
destroyed by misfortune or calamity or the owner is a victim of wildfire or
natural disaster and the owner does not repair or rebuild the original primary
residence, determined as of the date immediately prior to the misfortune or
calamity or the wildfire or natural disaster. If the replacement primary
residence is purchased or newly constructed after the transfer of the primary
residence, "factored base year value of the primary residence" also includes
any inflation factor adjustments permitted by subdivision (f) of Section
110.1
for the period from the date of its sale by the claimant to the date on which
the replacement primary residence was purchased or newly constructed. The base
year or years used to compute the "factored base year value of the primary
residence" shall be deemed to be the base year or years of any property to
which that base year value is transferred.
(4) "Full cash value" means full cash value,
as defined in section
110
of the Revenue and Taxation Code.
(A) For
purposes of this section, the full cash value of the original primary residence
shall be determined as of the date of its sale.
(B) In the case where the claimant is a
victim of a wildfire or natural disaster or the original primary residence has
been substantially damaged or destroyed by misfortune or calamity, and the
owner does not rebuild on the property, the full cash value of the original
primary residence is determined in accordance with section 110 of the Revenue
and Taxation Code immediately prior to the wildfire or natural disaster or
misfortune or calamity, as determined by the county assessor of the county in
which the property is located, plus the adjustments permitted by subdivision
(b) of section
2 of article XIII A of the
California Constitution and subdivision (f) of section
110.1
of the Revenue and Taxation Code, for the period from the date of its sale by
the claimant to the date on which the replacement primary residence was
purchased or newly constructed.
(C)
The full cash value of the replacement primary residence shall be determined as
of the date the replacement primary residence is purchased or newly
constructed. If new construction is completed after a base year value transfer
claim has been approved as provided for in subdivision (f) of this rule, the
full cash value of only the new construction will be determined as of the date
of completion of new construction.
(D) The full cash value of the replacement
primary residence, both the land and the building, structure, or other shelter
constituting a place of abode, shall be determined as of the date the building,
structure, or other shelter constituting a place of abode is newly
constructed.
(5)
"Greater value" means a value that is not of "equal or lesser value".
(6) "Natural disaster" means the existence,
as declared or proclaimed by the Governor, of conditions of disaster or extreme
peril to the safety of persons or property within the affected area caused by
conditions such as fire, flood, drought, storm, mudslide, earthquake, civil
disorder, foreign invasion, or volcanic eruption.
(7) "Original primary residence" means a
building, structure, or other shelter constituting a place of abode, whether
real property or personal property, that is owned by a claimant as their
principal residence, and any land owned by the claimant on which the building,
structure, or other shelter is situated. For property substantially damaged or
destroyed by wildfire or natural disaster, "original primary residence"
includes vacant land on which a claimant's primary residence was located as of
the date of the disaster.
(8) "Over
55 years of age" means any person who has attained the age of 55 years or older
at the time of the sale of the original primary residence.
(9) "Person" means any individual, but does
not include any firm, partnership, association, corporation, company, or other
legal entity or organization of any kind. "Person" includes an individual who
is the present beneficiary of a trust.
(10) "Primary residence" and "principal
residence" mean a residence eligible for either the homeowners' exemption
authorized by subdivision (k) of section
3 of article XIII of the
California Constitution or the disabled veterans' exemption authorized by
subdivision (a) of section
4 of article XIII of the
California Constitution, and includes any land owned by the claimant on which
the building, structure, or other shelter is situated.
(11) "Replacement primary residence" means a
building, structure, or other shelter constituting a place of abode, whether
real property or personal property, that is purchased or newly constructed by a
claimant as their principal residence, and any land owned by the claimant on
which the building, structure, or other shelter is situated.
(12) For purposes of defining "original
primary residence," "primary residence," "principal residence," and
"replacement primary residence," the following shall apply:
(A) Land constituting a part of the property
includes only that area of reasonable size that is used as a site for a
residence, and "land owned by the claimant" includes:
(i) Land for which the claimant either holds
a leasehold interest described in subdivision (c) of section
61
of the Revenue and Taxation Code or a land purchase contract; and
(ii) An ownership interest in a
resident-owned mobilehome park that is assessed pursuant to subdivision (b) of
section
62.1
of the Revenue and Taxation Code.
(B) Each unit of a multiunit dwelling shall
be considered a separate primary residence.
(C) For purposes of this paragraph, "area of
reasonable size that is used as a site for a residence" includes all land if
any nonresidential uses of the property are only incidental to the use of the
property as a residential site.
(13) "Sale" means any change in ownership of
the original primary residence for consideration.
(14) "Severely and permanently disabled"
means any person described in subdivision (b) of section
74.3
of the Revenue and Taxation Code.
(15) "Social security number" also includes a
taxpayer identification number issued by the Internal Revenue Service in the
case in which the taxpayer is a foreign national who cannot obtain a social
security number.
(16) Property is
"substantially damaged or destroyed by misfortune or calamity" if either the
land or the improvements sustain physical damage amounting to more than 50
percent of either the land's or the improvement's full cash value immediately
prior to the misfortune or calamity. Damage includes a diminution in the value
of property as a result of restricted access to the property where the
restricted access was caused by the misfortune or calamity.
(17) "Victim of a wildfire or natural
disaster" means the owner of an original primary residence that has been
substantially damaged as a result of a wildfire or natural disaster that
amounts to more than 50 percent of the improvement value of the original
primary residence immediately before the wildfire or natural disaster. For
purposes of this paragraph, "damage" includes a diminution in the value of the
original primary residence as a result of restricted access caused by the
wildfire or natural disaster.
(18)
"Wildfire" means an unplanned, unwanted wildland fire, including unauthorized
human-caused fires, escaped wildland fire use events, escaped prescribed fire
projects, and all other wildland fires where the objective is to extinguish the
fire.
(d)
CLAIM
FILING.
(1) A claimant shall not be
eligible for the property tax relief provided by this section unless the
claimant provides to the assessor, on a form designed by the State Board of
Equalization and that the assessor shall make available upon request, the
following information:
(A) The name and
social security number of each claimant who is a record owner of the
replacement primary residence.
(B)
Proof that the claimant was, at the time of the sale of the original primary
residence, at least 55 years of age, or severely and permanently disabled, or
the victim of a wildfire or natural disaster. In the absence of available proof
that a person is over 55 years of age, the claimant shall certify under penalty
of perjury that the age requirement is met. Proof of severe and permanent
disability shall be considered a certification, signed by a licensed physician
or surgeon of appropriate specialty, attesting to the claimant's severely and
permanently disabled condition. In the case of a severely and permanently
disabled claimant, either of the following shall also be submitted:
(i) A certification, signed by a licensed
physician or surgeon of appropriate specialty that identifies specific reasons
why the disability necessitates a move to the replacement primary residence and
the disability-related requirements, including any locational requirements, of
a replacement primary residence. The claimant shall substantiate that the
replacement primary residence meets disability-related requirements so
identified and that the primary reason for the move to the replacement primary
residence is to satisfy those requirements. If the claimant, or the claimant's
spouse or guardian, so declares under penalty of perjury, it shall be
rebuttably presumed that the primary purpose of the move to the replacement
primary residence is to satisfy identified disability-related
requirements.
(ii) The claimant's
substantiation that the primary purpose of the move to the replacement primary
residence is to alleviate financial burdens caused by the disability. If the
claimant, or the claimant's spouse or guardian, so declares under penalty of
perjury, it shall be rebuttably presumed that the primary purpose of the move
is to alleviate the financial burdens caused by the disability.
(C) The address and, if known, the
assessor's parcel number of the original primary residence.
(D) The date of the claimant's sale of the
original primary residence and the date of the claimant's purchase or new
construction of the replacement primary residence.
(E) A statement by the claimant that they
occupied the replacement primary residence as their principal place of
residence on the date of the filing of their claim.
(F) Any claim under this section shall be
filed within three years of the date of the purchase of or the completion of
new construction of the replacement primary residence.
(2) A claim for transfer of base year value
under this section that is filed after the expiration of the filing period set
forth in subparagraph (F) of paragraph (1) of subdivision (d) of this rule
shall be considered by the assessor, subject to all of the following
conditions:
(A) Any base year value transfer
granted pursuant to that claim shall apply commencing with the lien date of the
assessment year in which the claim is filed.
(B) The base year value of the replacement
primary residence in the assessment year described in subparagraph (A) of
paragraph (2) of subdivision (d) of this rule shall be the base year value of
the replacement primary residence, as calculated in subdivision (b) of this
rule, for the assessment year the replacement primary residence was purchased
or newly constructed, adjusted to the assessment year described in subparagraph
(A) of paragraph (2) of subdivision (d) of this rule for all of the following:
(i) Inflation, as annually determined in
accordance with paragraph (1) of subdivision (a) of section
51
of the Revenue and Taxation Code.
(ii) Any subsequent new construction
occurring with respect to the subject real property that does not qualify for
property tax relief pursuant to the criteria set forth in paragraphs (1) and
(2) of subdivision (f) of this rule.
Example 9: Owner purchased a replacement primary residence
on March 1, 2021 for $680,000. Owner sold their original primary residence on
March 1, 2022 for $700,000. The factored base year value of the Owner's
original primary residence at the time of sale was $300,000. Owner files a
claim for a base year value transfer on February 3, 2025. While the Owner is
still eligible to file a claim for the base year value transfer, since the
claim was not filed within three years of the purchase of the replacement
primary residence, the base year value of the original primary residence is
transferred to the replacement primary residence as of lien date January 1,
2025, the lien date of the assessment year in which the claim is filed, rather
than the date the original primary residence was sold. Thus, the new base year
value to be enrolled for the 2025-26 fiscal year is $300,000 multiplied by the
inflation adjustment factor each year until 2025.
(3) To ensure no claimant exceeds
the limit on transfers imposed by paragraph (7) of subdivision (a) of this
rule, county assessors shall report quarterly to the State Board of
Equalization that information from claims filed in accordance with subdivision
(d) of this rule and from county records, as is specified by the board,
necessary to identify fully all claims under this section allowed by assessors
and all claimants who have thereby received relief. The board may specify that
the information include all or a part of the names and social security numbers
of claimants and the identity and location of the replacement primary residence
to which the claim applies.
(4) A
claim filed under this section is not a public document and is not subject to
public inspection, except that a claim shall be available for inspection by the
claimant or the claimant's spouse, the claimant's or the claimant's spouse's
legal representative, the trustee of a trust in which the claimant or the
claimant's spouse is a present beneficiary, and the executor or administrator
of the claimant's or the claimant's spouse's estate.
(e)
TIMING OF TRANSFER.
(1) Upon the timely filing of a claim for
relief under this section, the assessor shall adjust the new base year value of
the replacement primary residence in conformity with subdivision (b) of this
rule. This adjustment shall be made as of the latest of the following dates:
(A) The date the original primary residence
is sold.
(B) The date the
replacement primary residence is purchased.
(C) The date the new construction of the
replacement primary residence is completed.
(2) Any taxes that were levied on the
replacement primary residence prior to the filing of the claim on the basis of
the replacement primary residence's full cash value at the time of purchase or
new construction, and any allowable annual adjustments thereto, shall be
canceled or refunded to the claimant to the extent that the taxes exceed the
amount that would be due when determined on the basis of the adjusted new base
year value.
Example 10: Owner purchased a replacement primary residence
on March 1, 2021. The assessor processed a change in ownership and reassessed
the property. Owner sold their original primary residence on March 1, 2022.
Owner files a claim for a base year value transfer on February 1, 2024. Since
the claim was filed within three years of the purchase of the replacement
primary residence, the base year value of the original primary residence is
transferred to the replacement primary residence as of March 1, 2022, if owner
meets all the other conditions and requirements of this section. Any taxes that
were levied on the replacement primary residence for the period March 1, 2022
to January 31, 2024, as a result of the change in ownership processed on March
1, 2021, will be canceled or will be refunded.
(3) Notwithstanding section 75.10, chapter
3.5 of the Revenue and Taxation Code (commencing with section 75) shall be
utilized for purposes of implementing this subdivision, including adjustments
of the new base year value of replacement primary residences acquired prior to
the sale of the primary residence.
(f)
NEW CONSTRUCTION.
(1) In the case where a claim under this
section has been timely filed and granted, and new construction is performed
upon the replacement primary residence subsequent to the transfer of base year
value, the property tax relief provided by this section shall also apply to the
replacement primary residence, as improved, and, thus, there shall be no
reassessment of the replacement primary residence upon completion of the new
construction if the new construction is completed within two years of the date
of the sale of the original primary residence and the owner notifies the
assessor in writing of completion of the new construction within six months
after completion.
(2) If the full
cash value of the new construction on the date of completion, plus the full
cash value of the replacement primary residence on the date of acquisition, is
of equal or lesser value than the full cash value of the original primary
residence adjusted pursuant to subdivision (c)(2) of this rule, the new base
year value of the replacement primary residence shall remain the factored base
year value of the original primary residence.
Example 11: Owner sold their original primary residence on
May 10, 2021 for $700,000. Owner purchased a replacement primary residence on
March 1, 2022 for $500,000, and filed a base year value transfer claim on March
15, 2022. On April 1, 2022, Owner began to construct an addition to the
replacement primary residence and completed new construction on March 1, 2023.
The value of the completed new construction was $100,000. Owner notified the
assessor of the completion of the new construction on May 1, 2023. Subject to
all the other conditions and requirements of this section, since the full cash
value of the new construction ($100,000) plus the full cash value of the
replacement primary residence on the date of purchase ($500,000) is not more
than the full cash value of the original primary residence ($700,000), the new
construction will not be reassessed.
(3) If the full cash value of the new
construction on the date of completion, plus the full cash value of the
replacement primary residence on the date of acquisition, is of greater value
than the full cash value of the original primary residence adjusted pursuant to
subdivision (c)(2) of this rule, the new base year value of the replacement
primary residence shall be the difference between the full cash value of the
replacement primary residence plus the value of the new construction and the
full cash value of the original primary residence adjusted pursuant to
subdivision (c)(2) of this rule, plus the factored base year value of the
original primary residence.
Example 12: Owner sold their original primary residence for
$700,000 when the factored base year value was $300,000. Several months later,
owner purchased a replacement primary residence for $500,000, and filed a base
year value transfer claim. After the claim was accepted, Owner began to
construct an addition to the replacement primary residence and completed new
construction later that year. The value of the completed new construction was
$250,000. Subject to all the other conditions and requirements of this section,
since the full cash value of the new construction ($250,000) plus the full cash
value of the replacement primary residence on the date of purchase ($500,000)
is more than the adjusted full cash value of the original primary residence
($735,000 = $700,000 multiplied by 1.05), the new base year value of the
replacement primary residence is $315,000 ($300,000 factored base year value of
original primary residence plus $15,000, which is the difference between (1)
the sum of the full cash value of the replacement primary residence ($500,000)
plus the full cash value of the new construction ($250,000), and (2) the
adjusted full cash value of the original primary residence ($735,000)).
(g)
MULTIPLE
OWNERS. The property tax relief provided by this section shall be
available to a claimant who is the co-owner of an original primary residence as
a joint tenant, a tenant in common, a community property owner, or a present
beneficiary of a trust subject to the following limitations:
(1) If a single replacement primary residence
is purchased or newly constructed by all of the co-owners and each co-owner
retains an interest in the replacement primary residence, the claimant shall be
eligible under this section whether or not any or all of the remaining
co-owners would otherwise be eligible claimants.
(2) If two or more replacement primary
residences are separately purchased or newly constructed by two or more
co-owners and more than one co-owner would otherwise be an eligible claimant,
only one co-owner shall be eligible under this section. These co-owners shall
determine by mutual agreement which one of them shall be deemed
eligible.
(3) If two or more
replacement primary residences are separately purchased or newly constructed by
two co-owners who held the primary residence as community property, and both
spouses would otherwise be an eligible claimant, only one spouse shall be
eligible under this section. They shall determine by mutual agreement which one
of them is eligible.
(4) In the
case of co-owners whose original primary residence is a unit in a multiunit
dwelling, the limitations imposed by paragraph (3) of subdivision (g) of this
rule shall only apply to co-owners who occupied the same primary residence
within the multiunit dwelling at the time the dwelling was the claimant's
original primary residence.
(h)
MULTIUNIT PROPERTY AND
MOBILEHOMES. The property tax relief provided by this section shall be
available if the claimant's original primary residence or the replacement
primary residence, or both, includes, but is not limited to, the following:
(1) A unit or lot within a cooperative
housing corporation, a community apartment project, a condominium project, or a
planned unit development.
(A) If the unit or
lot constitutes the original primary residence of the claimant, the assessor
shall transfer to the claimant's replacement primary residence only the
factored base year value of the claimant's unit or lot and their share in any
common area reserved as an appurtenance of that unit or lot.
(B) If the unit or lot constitutes the
replacement primary residence of the claimant, the assessor shall transfer the
factored base year value of the claimant's primary residence only to the unit
or lot of the claimant and their share in any common area reserved as an
appurtenance of that unit or lot.
(2) A manufactured home or a manufactured
home and any land owned by the claimant on which the manufactured home is
situated.
(A) If the manufactured home or the
manufactured home and the land on which it is situated constitutes the
claimant's original primary residence, the assessor shall transfer to the
claimant's replacement primary residence either the factored base year value of
the manufactured home or the factored base year value of the manufactured home
and the land on which it is situated, as appropriate. If the manufactured home
that constitutes the original primary residence of the claimant includes an
interest in a resident-owned mobilehome park, the assessor shall transfer to
the claimant's replacement primary residence the factored base year value of
the claimant's manufactured home and their pro rata portion of the real
property of the park. No transfer of factored base year value shall be made by
the assessor of that portion of land that does not constitute a part of the
original primary residence, as provided in paragraph (10) of subdivision (c) of
this rule.
(B) If the manufactured
home or the manufactured home and the land on which it is situated constitutes
the claimant's replacement primary residence, the assessor shall transfer the
factored base year value of the claimant's original primary residence either to
the manufactured home or the manufactured home and the land on which it is
situated, as appropriate. If the manufactured home that constitutes the
replacement primary residence of the claimant includes an interest in a
resident-owned mobilehome park, the assessor shall transfer the factored base
year value of the claimant's primary residence to the manufactured home of the
claimant and their pro rata portion of the park. No transfer of factored base
year value shall be made by the assessor to that portion of land that does not
constitute a part of the replacement primary residence, as provided in
paragraph (10) of subdivision (c) of this rule.
(3) Accessory dwelling units or junior
accessory dwelling units.
(A) Accessory
dwelling units or junior accessory dwelling units shall not be considered a
separate primary residence or a separate replacement primary residence if:
(i) there is a dwelling unit on the
property;
(ii) the only other units
on the real property are accessory dwelling units or junior accessory dwelling
units;
(iii) any accessory dwelling
units and junior accessory dwelling units are not separately alienable from the
title of any other dwelling unit on the property; and
(iv) the claimant occupies one of the
structures as their primary residence.
(B) "Accessory dwelling unit" has the same
meaning as defined in subdivision (j)(1) of section
65852.2 of
the Government Code.
(C) "Junior
accessory dwelling unit" has the same meaning as defined in subdivision (h)(1)
of section
65852.22
of the Government Code.
1. New
section filed 12-30-2021; operative 1-1-2022 pursuant to Government Code
section
11343.4
(Register 2021, No. 53).
2. Amendment filed 7-18-2022 as an
emergency; operative 7-18-2022 (Register 2022, No. 29). A Certificate of
Compliance must be transmitted to OAL by 1-17-2023 or emergency language will
be repealed by operation of law on the following day.
3. Amendment
refiled 1-18-2023 as an emergency, including further amendment of subsections
(b)(2) -- Example 8 and (c)(3); operative 1-18-2023 (Register 2023, No. 3). A
Certificate of Compliance must be transmitted to OAL by 4-18-2023 or emergency
language will be repealed by operation of law on the following
day.
4. Certificate of Compliance as to 1-18-2023 order, including
amendment of subsections (d)(2)(B)(ii), (f) and (g)(4), transmitted to OAL
3-8-2023 and filed 4-18-2023; amendments effective 4-18-2023 pursuant to
Government Code section
11343.4(b)(3)
(Register 2023, No. 16).
Note: Authority cited: Section
15606,
Government Code. Reference: Article XIII A, Sections
2 and 2.1, California
Constitution; and Sections
60,
69.5
and
69.6,
Revenue and Taxation Code.
