On October 1, 2021 SB-539 was signed by the Governor, adding section 69.6 to the Revenue and Taxation Code. We have started processing applications for base year value transfers. Please note, Prop 19 base year value transfers will not change the 2021/22 annual tax bills. Any adjustments will be carried out via the supplemental process.

If you have purchased a replacement property in Santa Cruz County, and have sold your original property, please complete the appropriate application form (see the All Forms Page).


Effective 2/16/21, the transfer of a principal residence or a family farm is eligible for a parent/child or grandparent/grandchild exclusion. The transfer may be voluntary (gift or sale) or involuntary (death of the owner).

The principal residence of the transferor is only eligible for the exclusion if it becomes the principal residence of an eligible transferee within one year of the transfer.

The family farm of the transferor is only eligible for the exclusion if it becomes the family farm of an eligible transferee within one year of the transfer.

Filing requirements:

We are waiting for a software update to accommodate these changes before we can begin processing Prop 19 intergenerational applications.

We recommend that you visit the Board of Equalization’s website for more information about the changes made by Prop 19.

Form numbers begin with BOE-19

#CZU LightningComplex Fire

Update 8/2/2021

Annual tax bills will go out in October and will be based on the reductions our office initiated after the fire. Tax bills will be mailed to the address we have on file. If you need to update your mailing address, please complete the change of address form:

Property Characteristics: The Assessor’s online database has been updated to reflect the current characteristics of the damaged parcels. To see the pre-fire property characteristics click on the “Historical Characteristics” link on the Characteristics page of our website.(The link is only available on CZU fire damaged properties).


Property owners who choose to rebuild will retain their base year value (plus indexing) for structures that were previously assessed, as long as those structures are rebuilt in a like or similar manner, regardless of the actual cost of construction. Any new square footage or extras, such as additional baths, will be added to the base year value at its full market value.

Transfer base year value

Proposition 19 allows wildfire victims to transfer the property tax base of a primary residence to a replacement property purchased in any county in California after 4/1/2021.

RTC (Revenue and Taxation Code) Section 69.3 may be the best option if your replacement property is located in one of the 13 counties that has adopted an ordinance to accept out of county transfers. As of 5/6/2021, those counties included: Contra Costa, Glenn, Los Angeles, Modoc, Orange, San Diego, San Francisco, Santa Clara, Solano, Sonoma, Sutter, Ventura, Yolo and Yuba.

RTC (Revenue and Taxation Code) Section 69 is most likely the best option for those who are purchasing a replacement property in Santa Cruz County.

Summary of base year value transfer options for wildfire victims

Code Section Property Type Replacement Property Location Must sell damaged property Time period to Purchase or Newly Construct Replacement Value Test Operative Date How to apply
XIII A section 2.1(b) (Prop 19) Principal place of residence Any county in California Yes 2 years from sale date 100% * 4/1/2021 See "receiving" county's website for application and instructions
RTC Section 69.3 Principal place of residence One of the 13 counties that has adopted an ordinance to accept. No 3 years from disaster date Equal or lesser value 10/20/1991 See "receiving" county's website for application and instructions
RTC Section 69 All property types In Santa Cruz County No 5 years from disaster date 120% * 7/1/1985 Santa Cruz County Form BOE 65-P
* Partial relief available if market value of replacement proeprty exceeds value test.

If you still have questions, contact our office at or
(831) 454-2270 for more information.

Assessor’s Office

Due to the current health crisis, and to help slow the spread of Covid-19, we encourage customers to go to our website for the information and/or forms that they need.


By email at:

Or by phone at:

       Real Property                          831-454-2270

       Business Property                   831-454-2487

       General Assessor’s Office         831-454-2074

Meet Sean

Primary Functions and Responsibilities of the Assessor's office.

Property Tax Information - This site offers informational brochures and links to other sites explaining various aspects of Assessment practice.

Your Assessment Appeal - State Board of Equalization video providing information to taxpayers on the appeals process.

Geographic Information System - This site allows you to select a parcel or an area of the County and discover the various designations that will affect use of the land, such as zoning, the General Plan land use designation, resources and constraints.

Search the Assessor's Database - Find parcel information by keying the Assessor's parcel number or the parcel's address.

Assessor Use Codes - This site explains Use Codes and provides a link to a table of all of the Assessor's Use Codes.

Business/Personal Property - This site offers information pertaining to business property accounts, vessels, aircrafts, slips, and hangars.
For more information, please call us during office hours, at (831) 454-2002, Mon-Fri, 8am-5pm.  Fax:  831-454-2495.

We are located on the first floor of the County Government Center at 701 Ocean St., Rm. 130, Santa Cruz, CA, 95060.

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