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Reappraisal Exclusion for Seniors
Persons over 55 years of age can buy a residence of equal or lesser value than their existing home and transfer their current tax value to the new home. The purpose of this is to provide property tax relief for seniors by preventing a property tax increase, if they sell their existing home and buy a similar or lower valued home in the same county.

Claim for Transfer of Base Year Value to Replacement Dwelling


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Laura Marshall
Assessor
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Assessor's Office
100 Courthouse Square
Room B1
P.O. Box 8
Downieville, CA 95936

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