Real Estate Transfers Exclusion

Propositions 58 & 193

These constitutional initiatives provide property tax relief for real property transfers between parents and children and from grandparents to grandchildren. Collectively, they make it easier to keep property "in the family."

In general, Proposition 58 states that real property transfers, from parent to child or child to parent, may be excluded from reassessment. Proposition 193 expands this tax relief to include transfers from grandparent(s) to grandchild(ren). In both cases, a claim must be filed within three years of the date of transfer to receive the full benefit of the exclusion.

For expanded definitions of Prop. 58 & 193, see Revenue and Taxation (R & T) Code Section 63.1. It is available online.

How Do I File for Proposition 58 / 193 Tax Relief?

Claim forms are available from several sources. Choose the most convenient for you.

Online: Forms are available at the Assessor's website.

Email: Send us an email atassessor@co.la.ca.us

Phone: Call 213.893.1239

Claim forms may also be requested by mail or in person at any of our offices listed in this brochure.

What Form Do I Need?

Claim for Reassessment Exclusion for Transfer Between Parent and Child (OWN-88)

Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild (OWN-143)

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