My property changed ownership between parents and children, why did I get reassessed?

A transfer of ownership between parents and children as well as grandparents and grandchildren may be excluded from reappraisal for assessment purposes depending on and a few factors.  The first determining factor is the event date.  

Transfers of ownership occurring prior to February 16, 2021, are under the rules of Proposition 58.   Generally, under Proposition 58, transfers involving the primary residence of the transferor are excluded from reappraisal.  Transfers of property other than primary residences are excluded however, there is a $1 million dollar lifetime limit per each transferee.  

Transfers February 16, 2021, and later fall under Proposition 19.  Proposition 19 only allows an exclusion for primary residences if the residence was the primary residence of the transferor and will be the primary residence of the transferee.  Additionally, if the transferee utilizes the property as their primary residence at the time of transfer, then later moves out and the property is no longer considered primary the property is then reappraised.  Under Proposition 19 there is no exclusion from reappraisal for properties that are not the primary residence.

Transfers between Grandparents and Grandchildren may also qualify for an exclusion if both parents of the children are deceased.

For both Prop 58 and Prop 19 exclusions, an application must be submitted to the Assessor’s Office.   There are deadlines for submitting the applications.  Links to the applications are below.  You may submit them in-person, by mail, or by emailing them to

Below is a link to the State Board of Equalization website comparing Prop 58 and Prop 19.     

Proposition 19 – Board of Equalization (

Claim for Reassessment Exclusion (PDF).

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1. Why did my property tax bill go up this year?
2. What do I do if I think that my property is assessed at a value that is above the market value as of January 1st?
3. I have questions about my property tax bill, who should I call?
4. I have questions about my supplemental notice, who should I call?
5. My property tax bill says "Improvements" but I did not make any changes to my property, why is that?
6. How do I find my APN?
7. Why has a name change occurred on title?
8. I'm recording a document to transfer property, are there any tips to ensure that the process isn't delayed?
9. Where does the Assessor's Office get mailing addresses?
10. How can I change my mailing address?
11. Are the Assessor Parcel Maps online?
12. Is an Assessor's parcel the same as a legal, buildable lot?
13. I have questions about my Business Property Statement (571-L form), what should I do?
14. I received a questionnaire regarding my business, do I have to report equipment that I use for the business even if I owned the equipment before I started the business?
15. Why is my boat assessed and why do I have to pay property taxes on it?
16. Why do I need to fill out a Vessel Property Statement?
17. What is a supplemental assessment?
18. What is the zoning for my property?
19. I want to preserve my land for agricultural or open space use. Can I get any tax relief for doing that?
20. What is an escape assessment?
21. How do I find out who owns property in Nevada County or if a certain person owns real property?
22. My property changed ownership between parents and children, why did I get reassessed?