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The California Constitution provides that all tangible property is taxable, unless it is otherwise exempted by the California Constitution or by the California State legislature.
The rules for determining the taxable location of your aircraft do not necessarily match the physical location as of January 1. If your aircraft is not primarily kept in California, contact us.
Yes. You still need to fill out the Aircraft Owners Report form. In order to prevent being taxed for an aircraft you no longer own, the Assessor needs to know:
If the Marin County Assessor sends you an Aircraft Property Statement, the law requires that you complete, sign and return the statement to the Assessor’s Office in the time period specified. If your aircraft has a cost of $100,000 or greater, you are required to annually file an Aircraft Property Statement, even if the Assessor did not send you a formal request to do so. You can get a copy of the Aircraft Property Statement[PDF] online.
Information on the location of your aircraft is generally provided by fixed base operators and managers at each respective facility.
Aircraft are taxable and assessed annually at full market value. Full Market value is determined by reviewing purchase information, value guides, and comparable sales.
Failure to complete and file the Aircraft Property Statement will result in the Marin County Assessor estimating the value of your aircraft and adding a 10% penalty to the assessment.
Yes, enter the total original cost of the aircraft as purchased; include sales tax and all other relevant costs. Sales tax is a component of assessed value.
Liability for aircraft property taxes attaches to its owner as of 12:01 a.m. on January 1 each year (the lien date). The bill is issued to the owner of record at that time, and that individual is liable for the taxes even if the aircraft was sold soon after that date. Where the aircraft was sold just before the lien date (December 30, for example), the new owner would be liable for the new bill. If you were not the owner on January 1, but the bill was issued in your name, then you need to contact the Assessor’s Office.
Under California Law, aircraft property taxes are not prorated, regardless of any transaction subsequent to Lien Date (January 1). Any settlement of taxes between seller and buyer is a private agreement.
To amend a Birth Certificate, you must contact the California Department of Public Health and complete an Affidavit to Amend a Birth Record[External].
To amend a Marriage Certificate, you must contact the California Department of Public Health and complete an Affidavit to Amend a Marriage Record[External].
To amend a Death Certificate, you must contact the California Department of Public Health and complete an Affidavit to Amend a Death Record[External].
For processing times, you will need to contact the California Department of Public Health[External].
An apostille is a certificate that authenticates public official signatures on documents that will be used outside of the United States.
The California Secretary of State provides authentication by apostille of documents issued in the state of California and signed by certain officials, deputies, and notaries. For more information, please visit the California Secretary of State[External] website, which includes instructions for requesting an apostille. You may also download an informational brochure, The ABCs of Apostilles from the California Secretary of State website[External PDF].
Yes. However those who are not authorized by law to receive a certified copy will receive a copy marked "INFORMATIONAL, NOT A VALID DOCUMENT TO ESTABLISH IDENTITY." The definition of an authorized party is different for each document.
Yes, vital records for events that occurred in Marin County may be ordered from overseas. A request for an ‘authorized certified copy’ must have an Apostille attached acknowledged by a foreign notary must be accompanied by an apostille. An acknowledgement from a Consul or Vice Consul from the U.S. Consulate does not require an Apostille. Any language on the request form or acknowledgement other than English must be translated by a court approved translator. No translation is required for the Apostille.
For more apostille information, please visit the California Secretary of State website[External], which includes instructions for requesting an apostille. You may also download an informational brochure, The ABCs of Apostilles[PDF] from the California Secretary of State website.
There is no requirement that either party change their name upon marriage. “The Name Equality Act of 2007” (California Family Code Section 306.5[External]) allows one or both applicants for a California marriage license to elect to change the middle and/or last names by which each party wishes to be known after solemnization of the marriage. You must have made up your mind by the time you come to the County Clerk’s Office to apply for your license. The marriage license cannot be amended to change or add the middle or last name at a later date. You will need to petition Superior Court.
Once the marriage ceremony takes place and the marriage license is registered, the name shown on the marriage certificate is the legal identity. After you receive your marriage certificate, you will need to contact Social Security[External] and the California DMV[External] to change it on your government issued IDs. To change your name on a US Passport, you will need to contact the US State Department.[External]
Marin County Vital Records date back to the 1850s.
The Marin County Recorder processes mailed requests within 24 hours upon receipt. Generally, you may expect your vital record a week to ten business days after we’ve fulfilled the mailed request. UPS or Fed Ex Express courier and VitalChek requests are processed the same day when received prior to 3PM. Express courier requests are expedited. Note Express Mail through the USPS doesn’t provide expedited pick-up and delivery similar to UPS or FED EX and there may be a delay.
If you request documents in person at the Marin County Recorder’s Office during public office hours, Monday - Friday 8:00 AM to 4:00 PM, you can obtain a birth, death, or marriage certificate while you wait.
The Marin County Recorder is located at the Marin County Civic Center Room 232, 3501 Civic Center Drive, San Rafael, CA.
Physical address (for documents sent by express mail or courier):
Marin County Recorder Attn: Copy Center 3501 Civic Center Drive, Room 232 San Rafael, CA 94903
Post Office Box (for regular mail) Marin County Recorder Attn: Copy Center P.O. Box C San Rafael, CA 94913
To order birth, death, or marriage certificates that are registered in Marin County, fill out the appropriate form from the Marin County Recorder website. Follow the directions on the form to submit your request in person or by mail. The office of the Marin County Recorder is located at the Marin County Civic Center Room 232, 3501 Civic Center Drive, San Rafael, CA . Office hours are 8:00 AM-4:00 PM Monday through Friday. The mailing address is Marin County Recorder, PO Box C, San Rafael, CA 94913
For your convenience, you can process online requests through VitalChek Network [External], an independent company which is offered as a courtesy for online payments. A $7.00 additional fee is charged by VitalChek for using this service and all major credit cards are accepted; including American Express®, Discover®, MasterCard® or Visa®.
To order a Birth Certificate, you must fill out a Birth Certificate Request Form[PDF]. To order a Death Certificate, fill out a Death Certificate Request Form[PDF]. For Marriage Certificates, fill out a Marriage Certificate Request Form[PDF]. All forms are available in English and Spanish. All three forms are available online.
Completed forms should be submitted to the Marin County Recorder’s Office. If you are making your request in person, do not sign the form until you submit the form to a Recorder’s Office staff member for processing. Please bring a government issued photo ID when making a request in person.
In order to obtain an ‘authorized certified copy’ when requesting by mail, you must sign the sworn statement in the presence of a notary public and the notary public must also fill out a Certificate of Acknowledgment[PDF]. You may request certified copies for multiple individuals by mail and collectively notarize them; however, a separate application must be completed for each request. If you do not have a qualified relation with the registrant or are using the record for research or genealogy you may order ‘an informational certified copy’ without a notary acknowledgement. Just check the informational box on the request form.
Birth and Death Certificates are registered in the county where the event occurred. The Marin Recorder only has records for births and deaths which occurred in Marin County. Marriage Certificates are registered in the county where the license was purchased. The Marin County Recorder only has certificates for marriage licenses purchased in Marin County, even if the ceremony occurred in another county.
No. The Marin County Recorder does not fax Birth, Death or Marriage Certificates.
No. You must fill out the Vessel Property Statement[PDF]. Some, but not all, military personnel may be exempt from paying vessel property taxes under federal law (Soldiers and Sailors Relief Act), but the Assessor still needs to collect the information requested on the Vessel Property Statement.
Information on the location of your vessel is generally obtained from the California State Department of Motor Vehicles, the United States Coast Guard, harbor reports, and on-site inspections of all marinas.
Yes, enter the total original cost of the vessel as purchased; include sales tax and all other relevant costs. Sales tax is a component of assessed value.
Property taxes for vessels are not collected through the registration fee, as they are with motor vehicles. Where automobiles are concerned, the California DMV registration fees do include both a registration fee and also what is known as an in-lieu fee for property taxes.
Liability for vessel property taxes attaches to its owner as lien date (January 1). The bill is issued to the owner of record at that time, and that individual is liable for the taxes even if the vessel was sold soon after that date. When the vessel was sold just before the lien date (December 30, for example), the new owner is liable for the new bill. If you were not the owner on January 1, but the bill was issued in your name, please contact us.
Under California Law, vessel property taxes are not prorated, regardless of any transaction subsequent to Lien Date (January 1). Any settlement of taxes between seller and buyer is a private agreement.
Property taxes for vessels are not included in the United States Coast Guard documentation fee.
Vessels are assessed annually at full market value. Full market value is determined by reviewing purchase information, value guides, and comparable sales.
Vessels that are engaged or employed exclusively in commercial fishing, oceanographic research, or "for hire" commercial passenger fishing may be eligible for a reduced assessment to 4% of the full value of the vessel. In order to receive this special assessment, an affidavit form must be filed annually with the Assessor by February 15. If you believe you qualify for this special assessment, please contact us.
The rules for determining the taxable location of your vessel do not necessarily match the physical location as of lien date (January 1). If the vessel is registered to you or "home ported" in Marin County, then Marin County will usually assess it. If your vessel is permanently docked in another county, contact the Marine Division of the Marin County Assessor's Office.
Yes. You still need to fill out the Vessel Owners Update form. In order to prevent being assessed for a vessel you no longer own, the Assessor needs to know:
Failure to complete and file this form will result in the Assessor estimating the value of your vessel and adding a 10% penalty to the assessment.
In some cases, the California DMV does not separately report the vessel and trailer costs in the total cost reported to the Assessor. The trailer is subject to a vehicle license fee that includes in-lieu property tax and should not be assessed by the Marin County Assessor. If you think that your trailer is included in your vessel assessment, please contact us.
If the Assessor sends you a Vessel Property Statement, the law requires that you complete, sign and return the statement to the Assessor’s Office in the time period specified. If your vessel has a cost of $100,000 or greater, you are required to annually file a Vessel Property Statement, even if the Assessor did not send you a formal request to do so. You can get a copy of the Vessel Property Statement [PDF]online.
The California Constitution provides that all tangible property is taxable, unless it is otherwise exempted by the Constitution or by the California State legislature.
No. You must report all business personal property that you own, control, or possess as of the lien date.
Yes. There is a four-year statute of limitations, within which you can file an amended return subject to audit.
Yes, you can change your filing up to 3 times on eSDR.
There is a separate electronic filing program for large businesses that have multiple locations throughout the state. Participation in this program requires programming on behalf of the business entity so that business property data is uploaded to a state-wide server. Filing deadlines apply. Feel free to contact us if you need more information.
The Standard Data Record (SDR) filing system was designed to simplify the process of annual property statements for businesses that have multiple locations in one or more California counties.
The SDR system only accepts Business Property Statements that are filed electronically in the approved XML file format. Programming or software are required to create SDR files. The level of effort and investment may not be practical for businesses that are filing for a single location.
If you received the eSDR letter, “E-File Your Business Property Statement”, instructions account ID and pass-number are included. If you did not receive this letter, contact our office via phone at (415) 473-7208 or via email Personal Property (opens a new window). You may also print the Business Property Statement[PDF] from our web site. Please include the account number and parcel numbers when returning the statement.
If you were able to file your Business Property Statement through eSDR, you do not need to print a copy of the eSDR filing or send a copy back to the Assessor’s Office. However, you may want to print and keep a copy for your own records.
If you electronically filed the Business Property Statement using eSDR and received a confirmation number confirming your filing, do not send back the Paper Business Property Statement. Keep a copy of the confirmation number as proof of your filing.
Yes. Any equipment used for a home business is considered to be business personal property and must be reported on the Business Property Statement.
Unlike most real property, which is assessed under Proposition 13, personal property does not fall under Prop 13's umbrella—although it does enjoy the same, maximum 1% tax rate. The only exceptions are "fixtures". Fixtures are defined as an item of tangible property, the nature of which was originally personal property, but which is classified as real property for assessment purposes because it is physically or constructively annexed to real property with the intent that it remain annexed indefinitely. Fixtures are subject to proposition 13 restrictions but are not subject to supplemental assessment.
No. The owner on lien date is responsible for the entire tax. Any arrangement regarding property tax liability must be worked out contractually between the buyer and seller.
You can request a copy of the Business Property Statement that shows the assessed values after the Assessor has completed their enrollment process. Please include the request for current value information with your completed Business Property Statement. Our mailing address is Marin County Assessor, PO Box C, San Rafael, CA 94913.
You may request copies of the Business Property Statement either in person, in writing or by phone.
In order to determine fair market value, the assessor employs a number of methodologies.
The Assessor most often uses actual owner-reported costs to calculate a replacement cost estimate using trending tables provided by the State Board of Equalization or developed in-house. We then reduce the trended costs to reflect normal or actual depreciation, and derive a market value estimate.
The following list identifies the cities and towns located within the borders of Marin County:
The following list identifies the zip codes associated with Marin County:
You can contact us for assistance with completing a Business Property Statement at no charge. General questions can be handled by calling (415) 473-7208. An Auditor-Appraiser is also available during office hours to assist you in person. Our office is located at the Marin Civic Center room 208, 3501 Civic Center Drive, San Rafael, CA. Our office hours are from 9:00 a.m. to 4:00 p.m., Monday through Friday, excluding holidays. You do not need to make an appointment.
Any personal equipment used in your business must be reported. For example, persons working out of their homes must report personal desks, computers, calculators and etc., if those items are used in their business. Similarly, someone operating an auto repair shop may use their own "personal" tools in the business. In this case, such tools become assessable as business personal property and must be reported. If you don’t know their original cost and year of acquisition, you may estimate.
Any equipment previously used in the business that could revert back to "personal" use is no longer taxable if that business is closed or sold prior to January 1. Items like home office desks and computers, or the auto shop “personal” tools become nontaxable because they can revert to being "Household Furnishings or Personal Effects," which are exempt. In an opposite example, a grocery store goes out of business prior to January 1, but equipment such as freezer boxes and store shelving remains in the building on that date. In this case, such items would still be taxable and must be reported even though the business was closed on the lien date. That is because the equipment has not reverted to "Household Furnishings or Personal Effects."
Yes, you need Adobe Reader. If you do not have Adobe Reader you can downloaded it for free from Adobe[External].
No, this is an annual tax.
Yes. Please note those facts on the Business Property Statement, or attachment to it, and return the signed Business Property Statement to the Assessor's Office. The Assessor needs to know these facts in order to prevent an improper assessment from being issued to you.
Yes. If the exempt organization owns personal property, fixtures or leasehold improvements having a total combined cost or current market value of $100,000 or greater or the Marin County Assessor requests it, you still are required to complete the Business Property Statement. You may contact the Exemption Section at (415) 473-3794 to verify your exempt status or to file an exemption claim.
Assessable property is assessed where located regardless of it being a home. Using the address of a home may be proper if that is a home office of an owner or independent contractor, functions as the company headquarters, storage, or place that company equipment returns to after use. If the address is not associated with the business or assessable business property, please correct that with our office as soon as possible.
The Business Property Statement must show all taxable property owned, claimed, possessed, controlled or managed by the person filing the form. If you are not the owner of the equipment then you should declare the equipment in Part III of the Business Property Statement under “Equipment belonging to others”. The Assessor will also send a Business Property Statement to the person reported as the equipment's actual owner. Based upon information available to the assessor, the assessor will determine the assessee.
Between the time you submit your property's cost information on the Business Property Statement and July 1, you will normally receive a tax statement that includes a notation of the amount of value calculated by the Marin County Assessor.
If you do not agree with the value determined by the Assessor , please contact the Assessor’s office and speak with the Auditor-Appraiser who made the determination. If our review does not clarify the assessment to your satisfaction, we will ask that you provide:
Additional documentation may be requested depending on our initial review. Under certain circumstances, assessments cannot be changed without a formal audit of your books and records. You may request an audit in writing.
If you need additional information or have more questions, please contact us. Our office is located at the Marin County Civic Center, 3501 Civic Center Drive room 208, San Rafael, CA. You can also contact a member of the Assessor Business Property staff via phone at (415) 473-7208 or via email (opens a new window) them. Office hours are from 9:00 AM to 4:00 PM Monday through Friday (closed major holidays).
Whether or not you discuss the matter with our office, you may also file a formal appeal with the Marin County Assessment Appeals Board which is an independent board established to resolve differences in property value opinions between the county assessor and property owners.
In Marin County, you must file your formal appeal on an "Application for Changed Assessment" between July 2 and November 30 of the fiscal year that you are disputing.
Most businesses do not own real property where they are located. Even if you don't own the real property where your business is located, you must still file the Business Property Statement because it is used to report business personal property (equipment, supplies, etc.) and tenant improvements that you do own.
All property is assessable to the owner as of the lien date, January 1, regardless of what transpires after that date. Even if closed shortly after the lien date, a business must still file a Business Property Statement and pay taxes for the coming fiscal year on any taxable property they owned on the lien date.
Please include the date you went out of business, as well as the status and location of any equipment owned or used by you at the time the business closed. If any of the property was sold to another person or business, please indicate the buyer's name and address. If any of the property reverted to your own personal use as household personal property, please indicate that as well. Be sure to sign and return the Business Property Statement to the Assessor's Office.
Note: Where a business has closed but you still own equipment previously used in the business, it may still be taxable despite the fact the business is closed. If the equipment you still own can be converted to household uses (that is, could become your personal effects), then it may not be assessable.
You are required to report this information in Part III of the Business Property Statement .The assessor will assess the property to the person owning, claiming, possessing or controlling it on the lien date.
In this case, you need to write a remark about that circumstance on the Business Property Statement, or on an attachment to it. Also, fill out Part III of the form, “Equipment Belonging to Others.” Sign and return it to the Assessor's Office. If you own any small equipment, such as a printer, copier, etc., that you are using in the business, you should report these costs under Part II of the Business Property Statement and on Schedule A.
A business does not have to be open for its taxable personal property to be subject to assessment. For example, assume that on the lien date, January 1, a new pizza parlor is under construction and nearly ready for its grand opening. Even though the pizza parlor was not open for business on the lien date, taxable business personal property (such as furniture, ovens and supplies) was in the owner's possession on the lien date and the Assessor is required to assess it. The existence of property is the key element.
We review the form for completeness and accuracy and then employ a number of methods to convert reported costs to an estimate of their fair market value equivalent on the lien date. After the Assessor has assessed your property and has finished processing your Business Property Statement, the form is then scanned and filed. By law, your Business Property Statement is NOT a public document and it is not open to public inspection. The assessment itself is forwarded to the Marin County Department of Finance, who computes the taxes owed, creates the bill and collects the tax.
Incomplete Filing: If you file an incomplete Business Property Statement, the Assessor may return it to you for proper completion. Penalties may be added if the Assessor's Office does not receive a properly completed Business Property Statement by the normal due date. After the due date, an incomplete filing is treated the same as a "failure to file" and a 10% penalty must be added.
Failure to File: When a Business Property Statement is not filed as required by law or requested by the Assessor, we must rely on the best information available to estimate the value of any personal property owned by the non-reporting business. In the absence of a Business Property Statement, an estimate of value is made based on the nature of the business. Our office may also perform a field inspection of your business property, during which we will estimate the fair market value of the business personal property discovered there. A 10% penalty must also be added to any assessment made as a result of a failure to file the Business Property Statement.
If an owner willfully conceals, fails to disclose or misrepresents tangible personal property, an additional 25% penalty may be added. Under California law, a 75% penalty may also be added to an assessment for any fraudulent acts or omissions committed by the owner or their agent.
Refusing to make information available to the Assessor which has been lawfully requested in writing may be a misdemeanor offense, punishable by up to six-months in the county jail and a fine of up to $1,000.
If the equipment you use in your business was acquired as a gift, you may report your estimate of either its cost when gifted, or its current market value (that is, what you think it would sell for in the open market place) on the Business Property Statement.
You must report personal property holdings in detail and as requested or mandated. If nothing has changed from the prior year (no equipment was purchased or sold), then you may refer to your prior year's Business Property Statement filing in order to be consistent in completing the current Business Property Statement. If you failed to keep a copy of the prior year's filing, you may request a copy of it from the Marin County Assessor's Office.
If your business has moved or changed its mailing address simply draw a single line through the incorrect information, then legibly print or type the new information on the form and indicate the effective date of the move or change. Please do NOT make the pre-printed information unreadable. When reporting on a sale, include the new owner's name and mailing address. When reporting that the business has been closed, provide the date(s) and information relating to the location of any taxable personal property. Please note if the property has been sold or disposed, moved elsewhere, or remains at the site. After all changes have been made, complete the Business Property Statement, sign and return it to the Marin County Assessor's Office.
A Business Property Statement is a form for reporting both real and personal property that is owned or used for business purposes. Property must be declared as an asset if it exists on the Lien date (January 1st). The assets must be reported at acquisition cost, if known.
Any item that you are consuming in your business, such as office supplies, pencils, paper, calculator tape, stationery, envelopes, cleaning supplies, fuel, etc. is a supply item.
If you are a manufacturer, "supplies" would not include anything that becomes part of the finished product. Materials or supplies that are integrated into the products you market are exempt because they become business inventory once in the products, and business inventory is exempt from property taxation.
Business Personal Property includes all property except inventory items. This includes all supplies, equipment and any fixtures used in the operation of a business. Examples of business personal property include office furniture, computers, machinery and hand tools. Those items exempt from reporting are business inventory, application software and licensed vehicles (except SE tagged and off-road vehicles). SE (Special Equipment) tagged and off-road vehicles and equipment are taxable personal property and must be reported.
Any equipment that you use in your business should be reported.
Inventory is items subject to sale, rent or lease. Supplies are things consumed in your normal course of business.
The Lien Date is January 1 every year, and is the date when unpaid property taxes for any fiscal year become a lien against the property or the owner. Owners who allow their personal property taxes to become delinquent may have a Summary Judgment recorded against them personally.
The Business Property Statement collects information regarding business equipment, supplies and fixtures for each business location. The information an owner provides on the statement is then used to assess and tax property in accordance with California State Law. The owner reports the acquisition costs of business equipment, supplies and fixtures that were owned on the lien date at the address shown on the form. All 58 California County Assessors mail out similar statements that enable businesses to report the cost of their equipment, supplies, leased equipment, real property and improvements.
Throughout California, the basic property tax rate is 1% of the assessed value, which applies to real property and personal property. However, your tax bill might also include special assessments placed into effect by the voters or by their representatives within the property's taxing jurisdiction.
Please note those facts on the Business Property Statement, or attachment to it, and return the signed Business Property Statement to the Assessor's Office. Please also include the name of the company you work for and its mailing address among your notes. The Assessor needs to know these facts in order to prevent an improper assessment from being issued to you.
The Business Property Statement is due on April 1st and is considered delinquent if it is filed after 5:00 P.M. on May 7.
Business property is appraised annually. If the Assessor sends you a Business Property Statement, the law requires that you complete, sign, and return the statement to the Assessor's Office in the time period specified. If your business owns Personal Property, Fixtures or Leasehold Improvements having a total combined cost or current market value of $100,000 or greater, you are required to file a Business Property Statement, even if the Assessor did not send you a formal request to do so.
Failure to complete and file this form will result in the Assessor estimating the value of your business property and adding a 10% penalty to the assessment.
If you need additional information or have more questions, please contact us.
Under the California Constitution, all property is taxable. Unless otherwise exempted, all forms of tangible property are taxable in California and the Assessor must assess business personal property as required by law.
Some forms of personal property are exempt from taxation under the Constitution. Examples are household furnishings and personal effects not used in in a business, and business inventory. However, Business Personal Property is not exempt under the law.
For information on vessel and aircraft assessments, call us at (415) 473-7208.
The State and Counties operate on a fiscal year of July 1 through June 30, to which the taxes apply. The responsibility for the tax bill rests with the owner in possession of the business as of January 1, even though the taxes will go into the subsequent July1-June 30 budget.
Sales tax is part of the original cost to the buyer, just like freight and installation costs. It must be reported as part of your total cost. Following Generally Accepted Accounting Principles as well as court rulings, the assessed value includes all costs to acquire property in its current state (as of each January 1). The valuation is often calculated by formula that starts with the original full cost to acquire.
You were sent a Business Property Statement because the Marin County Assessor records indicate that you were in business on the Lien Date, January 1, and the Marin County Assessor is required to assess any taxable business personal property in your possession on that date.
The Marin County Assessor may have learned about your business through the city where your business is licensed, from a fictitious business name report, or from a field inspection. Every person who owns taxable personal property, other than a mobile home, that has a total initial cost or current market value of $100,000 or more, must report the nature, location, and cost of acquisition of such property to the Marin County Assessor.
The office of the Marin County Clerk is located at the Marin County Civic Center Room 234, 3501 Civic Center Drive, San Rafael, CA 94903. Office hours are 9:00 AM-4:00 PM Monday through Friday (closed for major holidays). However, due to processing time, licenses and applications are accepted for filing between 9:00 AM and 3:30 PM.
Consular officials at any U.S. embassy or consulate abroad can provide a service similar to the functions of a notary public in the United States. It is also possible to have a document notarized by a local foreign notary and then have the document authenticated by the appropriate foreign authority in a country party to the Hague Convention Abolishing the Requirement for Legalization of Foreign Public Documents (which includes notarial documents).
The County Clerk does not handle passport applications. For more information on how to obtain a passport please visit your local post office or the USPS website.[External] You can also visit the U.S. Department of State Passport Information website.[External]
The County Clerk does not handle arrest records. You should contact the law enforcement agency where the arrest occurred to obtain arrest record information.
No. Certified copies of Birth Certificates for Marin County births may be obtained from the Marin County Recorder.
The Marin County Clerk is a different office from the Clerk of the Court. The Marin County Clerk cannot assist you with your court related problem or provide legal assistance of any kind.
The Marin County Clerk is a different office than the Clerk of the Court. The Marin County Clerk does not handle divorces. More information about filing for divorce in Marin County is also available at the Marin County Superior Court[External] website.
The Marin County Clerk is a different office than the Clerk of the Court. The Marin County Clerk does not handle divorce records. Divorce records are maintained by the Superior Court. You may contact them directly by email (opens a new window) or call (415) 444-7080.
For a Domestic Violence Restraining Order, please visit the Main County Superior Court Domestic Violence page.[External]
For all other types of Restraining Order, please visit the Main County Superior Court Restraining Order[External] page.
The Marin County Clerk is a different office than the Clerk of the Court. The Marin County Clerk does not maintain court documents. Court records are maintained by the courts. Please contact Marin Superior Court[External] for more information at (415) 444-7000.M
For court-related matters, contact the Marin Superior Court Office at (415) 444-7000 or visit the Marin County Superior Court website. The Marin County Superior Court website offers information on Legal Self Help Services.
Court papers are filed with the Marin Superior Court Clerk at the Marin Civic Center, 3501 Civic Center Drive room 113, San Rafael, CA 94903.
If you want to contact an attorney for legal advice, the Marin County Bar Association offers low cost consultation with a family law attorney through their Lawyer Referral Service. Call (415) 499-1314 for more information.
Documents are recorded by the Marin County Recorder.
For more information about registering as domestic partners with the State of California, visit the California Secretary of State’s Domestic Partners Registry Website.[External]
Many of the rights, protections, benefits, responsibilities, obligations and duties under California law are provided in the California Family Code beginning with section 297[External]. However, questions relating to your specific rights and responsibilities should be directed to your lawyer.
One or both partners can change their middle or last names on the California Secretary of State Declaration of Domestic Partnership form as part of the registration. Information concerning this name change process can be found in California Family Code sections 298, 298.5 and 298.6.[External]
For more information, please review the Secretary of State's Domestic Partners Registry[External].
You must be over 18 years old, be residents of Marin, and you must agree that you will be responsible for each other's basic living expenses. You must not be married. You must not be related to each other, and must not have had a different domestic partner within the past six months.
You must also work substantially fulltime in Marin County or reside together in Marin County.
These forms allow you to register your Domestic Partnership in Marin County only:
The fee is $20.00. At least one person of your domestic partnership must appear in person to sign your Domestic Partnership form at the marriage license division of the Marin County Clerk's Office between 9:00 and 4:00 Monday through Friday. If one of you is not present, the signature of the person not present must be notarized.
Please remember: Marin County's Domestic Partnership is applicable only within Marin.
Please view and download Marin County's Domestic Partnership Information Sheet for more information on domestic partnerships and issues that you will need to consider, such as wills, medical powers of attorney, and the like.
If you need a copy of your Domestic Partnership Registration go to the Marin County Clerk's Office at: 3501 Civic Center Drive, Room 234, San Rafael, CA. 94903 or mail your request with the fee to: Marin County Clerk, Attn: Domestic Partnership, P.O. Box C, San Rafael, CA 94913. You will need to provide at least one of the names of the partners. There is a fee of $2 for a photo copy and $3 for a certified copy.
The first step is to complete an application. You may pick up a form at our office. Or you may begin the application online. You will be issued a reference number which you must bring with you to the Marin County Clerk’s Office to complete the online filing. The other option is to request the form by mail by sending a self-addressed stamped envelope to us. Or you may call us to request a form. Once the form is completed, you may return it in-person or by mail to the Marin County Clerk for processing. The filing fee is $42.00 for filing a fictitious business name for one owner and one business name. Additional owners or business names are $7.00 each.
To receive a Fictitious Business Name Application by mail, please send your request with a self-addressed, stamped envelope to: Marin County Clerk, ATTN: FBN, PO Box C, San Rafael, CA 94913.
No. To fully protect your business name you may contact the California Secretary of State at (916) 653-6814 or visit their website[External]to learn more about obtaining your Servicemark /Trademark. Please refer to the California Business and Professions Code Section 14411[External] to learn more about obtaining your Service Mark/Trademark.
To obtain a copy of a Fictitious Business Name Statement, you will need the Fictitious Business Name number. You may find the number by using the database to search by name. Send your request, including the Fictitious Business Name number, and fee for a copy of the Fictitious Business Name Statement to: Marin County Clerk, Attn: FBN, PO Box C, San Rafael, CA 94913 or come to the Marin County Clerk's Office, 3501 Civic Center Drive room 234, San Rafael, CA 94903. The fee is $2 for a photocopy and $3 for a certified copy.
When you file a First time FBN filing, Renewal with changes, or Expired more than 40 days, Abandonment or Withdrawal Statement, you must publish a legal notice in an adjudicated local newspaper of general circulation in the county in which your principal place of business is located.
Legally adjudicated newspapers are local papers which are court approved for publishing legal notices like Fictitious Business Names. The County Clerk may provide a list of approved newspapers[Word] for your use.
The publication of your notice (First time filing, Renewal with changes, Abandonment or Withdrawal Statements) requires that the first publication must appear in the paper within 30 days of filing your form. The notice must be published once a week for four consecutive weeks. Each newspaper determines its own fees for this service.
A copy of the publication is sent by the newspaper to the County Clerk for filing within 30 days of completion of publication. The newspaper you select may or may not mail a copy of the publication to you as a courtesy.
Please check with the newspaper you choose to find out what their procedures are for publishing Fictitious Business Name notices. Newspapers[Word] require lead-time before publication, and it is your responsibility to ensure that publication occurs before the deadline. If you miss the publishing deadline, you must re-file with us, paying all fees again as we are unable to provide an extension period for publishing.
Unfortunately, no changes may be made to a Fictitious Business Name Statement once it is filed. If you are doing business under a different name or want to make other changes to an existing fictitious business name filing, you must file a new statement and pay the fees. You will also need to publish the new statement in an approved local newspaper.[Word]
There are two ways to access the fictitious business names index and records.
If you are no longer doing business under your Fictitious Business Name, the law requires that you file a Statement of Abandonment of Use of Fictitious Business Name (California Business and Professions Code Section 17922(a)[External]). If you have withdrawn as a general partner operating under a fictitious business name, you may file a Statement of Withdrawal of General Partner (California Business & Professions Code Section 17923 (a), (b) and (c)[External]). These Statements are filed with the Marin County Clerk.
The filing fee is $28 payable by cash or check made payable to the Marin County Clerk.
You must also publish the form in a local adjudicated newspaper, similarly to when you first filed your Fictitious Business Name. Your notice only has to appear in one of the approved publications.
No. Your notice only has to appear in one of the approved publications[Word].
Fictitious business name renewals must be completed with a form from the County Clerk’s Office. These renewal forms are not available online. Fictitious Business Name renewal forms may be filed by mail or in person at the Marin County Clerk’s office located at the Marin County Civic Center, 3501 Civic Center Drive room 234, San Rafael, CA. To request a FBN application for renewal purposes, send a self-addressed stamped envelope to the Marin County Clerk, PO Box C, San Rafael, CA 94913 or call us at (415) 473-6772.
Marin County Business Licenses are issued by the Marin County Department of Finance, and all questions regarding business licenses should be directed there. For information on how to apply for a Marin County Business License, you can visit the Marin County Department of Finance website, or call (415) 473-7045.
No. The Marin County Clerk is not involved in the process of starting businesses, and cannot assist you with this. However, the County Clerk does offer an information sheet for new business owners that provides resources that you may find useful in starting your new business.
View our Business Start up Checklist and Information Sheet.[PDF]
The Civic Center Library also has a reference list called Business and Investing[External] that may be of assistance in starting a business. The Marin Employment Connection[External] offers information and classes for new and established business owners. You can also find more information on starting a business in California at the Secretary of State website[External].
To set up a Federal Tax ID number (also called an Employer Identification Number, or EIN), contact your nearest IRS Field Office[External], or call the IRS Business and Specialty Tax Hotline at (800) 829-4933. You can also apply online for an EIN[External] via the IRS web site to get your EIN immediately. You can then download, save, and print your EIN confirmation notice. If you want to apply by mail, download IRS Form SS-4[External PDF] and follow the instructions on the form.
To get a California Employer ID number for your business, you will need to register with the Employment Development Department[External] (EDD). You can find the nearest Tax Development Department Office[External] at the EDD website, or call them toll free at (888) 745-3886.
When filing your fictitious business name, you may also be required to publish a legal notice in an adjudicated local newspaper. More information on how to publish is available at the Marin County Clerk’s Office located at the Marin County Civic Center Room 234, 3501 Civic Center Drive, San Rafael or by calling (415)473-6772 or via email (opens a new window).
The County Clerk’s office is not involved with the process of closing businesses. However, if you are currently using a Fictitious Business Name that is filed in Marin, you will need to file a Statement of Abandonment with the Marin County Clerk, and publish that statement in an approved local newspaper unless the filing has expired. However, due to processing time, licenses and applications are accepted for filing between 9:00 AM and 3:30 PM.
Closing a business may involve tax issues, state filing requirements, and other matters that are beyond the scope of this website. For more information on closing your business in California, we suggest that you speak with an attorney. You may also find information at the Secretary of State’s web page on Business Programs or the Chamber of Commerce in San Rafael[External] or call (415) 454-4163.
Proposition 193, effective March 27, 1996, is a constitutional amendment approved by the voters of California which excludes from reassessment transfers of real property from grandparents to grandchildren, providing that all the parents of the grandchildren who qualify as children of the grandparents are deceased as of the date of transfer. Proposition 193 is also codified by section 63.1 of the California Revenue and Taxation Code.
Generally, to get relief retroactive to the date of transfer, a claim must be filed with the county assessor's office by the earliest of the following:
If a notice of supplemental or escape assessment is mailed after the deadline for either of these periods has passed, then the transferee has an additional six months from the date of the notice to file a claim. For example, if a taxpayer received a Notice of Supplemental Assessment for a parent-child transfer dated January 1, 2003, and then received a Notice of Proposed Escape Assessment dated April 1, 2006, the taxpayer would have six months from April 1, 2006 to file a claim with the assessor.
No. In order to be excluded from reassessment and not count toward the $1 million exclusion limit, the residence need only qualify as the principal residence of the transferor.
A principal residence is a dwelling for which the owner/claimant is eligible, in the name of the grandparent, either a homeowner's exemption (claimant owned and occupied as principal residence at the time of sale or within two years of the acquisition of the replacement property) or a disabled veteran's exemption (claimant is a veteran with service-related disability and a California resident on January 1 of claim year). Only a reasonable portion of the land will be considered a part of the principal residence if the land exceeds the area reasonably necessary as a site for the residence.
The Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild (Proposition 193) form must be filed either within three years of the purchase or transfer of the property, or prior to the subsequent transfer of the property to a third party, whichever is earlier. However, if the claim is filed within six months after the date of mailing of the Assessor's notice of supplemental or escape assessment issued as a result of the purchase or transfer for which the claim is filed, the claim will be deemed timely. Further, if the property has not been transferred to a third party, the Assessor may grant the exclusion prospectively pursuant to an otherwise untimely claim if certain conditions are met.
An eligible "grandchild" for purposes of Proposition 193 is any child of parent(s) who qualify as child(ren) of the grandparents as of the date of transfer.
Proposition 193, effective March 27, 1996, is a constitutional amendment approved by the voters of California which excludes from reassessment transfers of real property from grandparents to grandchildren, providing that all the parents of the grandchildren who qualify as children of the grandparents are deceased as of the date of transfer. Proposition 193 is also codified by Section 63.1 of the California Revenue and Taxation Code.
The transferor is the current owner of property being transferred. The new owner is the transferee.
No. Transfers may be result of a sale, gift, or inheritance.
Yes. For property tax purposes, we look through the trust to the present beneficial owner. When the present beneficial ownership passes from a grandparent to a grandchild, this is a change in ownership that is eligible for the parent-child exclusion.
No. Your son-in-law is still deemed to be a "child" of yours, until he remarries, thus disqualifying your grandchildren as eligible transferees, unless he is a step-parent, in which case they would qualify.
Yes. Your daughter's divorce terminated the relationship between you and your son-in-law. Since your ex-son-in-law is not considered your child for purposes of this exclusion, your grandchildren are eligible transferees of your property.
Effective January 1, 1998, if the transferee has not transferred the property to a third party, applications may still be filed at any time after the three-year deadline; however, those filed after three years will only become effective for the lien date in the assessment year in which they are filed and will not be retroactive to the date of transfer. Therefore, the first year's enrolled value would be the base year value as of the year of transfer, factored for inflation plus any additional value which has been enrolled because of new construction.
No. In cases where the transferred property was being assessed at its current market value under Proposition 8 at time of transfer (that is, its market value had fallen below the transferor's original Proposition 13 factored base year value), it may be beneficial for the new owner not to claim the exclusion and instead accept a new Proposition 13 base year reassessment. By doing so in this circumstance, the reassessment can result in lower property taxes over time by locking in the lower market value as the property's new base year value as of the date of transfer.
In the State of California, real property is reassessed at market value if it is sold or transferred and property taxes can sometimes increase dramatically as a result. However, if the sale or transfer is from grandparents to their grandchildren, under limited circumstances, the property will not be reassessed if certain conditions are met and the proper application is timely filed.
Proposition 193 allows the new property owners to avoid property tax increases when acquiring property from their grandparents. The new owner's taxes are calculated on the established Proposition 13 factored base year value, instead of the current market value when the property is acquired.
No. Transfers of real property must be grandparents to grandchildren, not legal entities.
No. A limited liability company is considered a legal entity, as are partnerships, and corporations. Transfers of real property must be from an eligible grandparent to an eligible grandchild/grandchildren. A legal entity, even if the legal entity is wholly owned by the grandchildren, is not an eligible transferee.
No. The $1 million limit applies only if the property was not granted a homeowners' exemption or disabled veterans' exemption before the transfer.
The grandparent-grandchild exclusion is really an extension of the parent-child exclusion; it is not a true exclusion from grandparent to grandchild. A transfer of real property from a grandparent to grandchild is counted against the deceased parent, not the grandparent. If the deceased parent used his/her $1 million exclusion, then there is no exclusion available to apply to any transfer from the grandparent to the grandchild.
Claim for Reassessment Exclusion for Transfer Between Grandparent and Grandchild (Form BOE-58-G).
Copies of this form are available from the Marin County Assessor’s office by calling (415) 473-7231 or you may download the form[PDF].
The Proposition 13 value (factored base year value) just prior to the date of transfer. Usually, this is the taxable value on the assessment roll. If a property is under a Williamson Act (open space) or Mills Act (historical property) contract, it is the factored base year value that is counted, not the restricted value.
If you own and occupy your principal place of residence on lien date, January 1, you may apply for a Homeowner's Exemption that would exempt $7,000 of your home's assessed value from property taxation. The California Constitution provides for the exemption of $7,000 (maximum) in assessed value from the property tax assessment of any property owned and occupied as the owner's principal place of residence. The homeowner’s exemption reduces the annual property tax bill for a qualified homeowner by at least $70. This would result in a savings of approximately $70 per year on your property tax bill.
To receive the full homeowner’s exemption, the property owner must file the homeowner’s exemption claim form with the Marin County Assessor’s Office by February 15th. If the application is filed between February 16th and December 10th, a partial homeowner’s exemption will be approved.
If the home is purchased after January 1st, the exemption is applied to the supplemental assessment, unless the prior owner received the homeowner’s exemption on the secured bill. The homeowner’s exemption claim form has to be filed within 30 days of your supplemental notice. A partial homeowner’s exemption is approved, if the homeowner’s exemption claim form is returned prior to the due date of the first installment of the supplemental bill.
If you own and occupy your home as your principal place of residence on January 1, you may apply for a homeowner’s exemption of $7,000 off your assessed value for an annual savings of approximately $70 on your property taxes. The homeowner’s exemption remains in effect until terminated or there is a change in title to the property. A homeowners' exemption may also apply to a supplemental assessment. New property owners typically receive a homeowner’s exemption claim form enclosed with their Notice of Supplemental Assessment, approximately 90 to 120 days after the deed is recorded.
No. You are only entitled to one homeowners' exemption and it applies only to your primary residence.
Backlogs may occur at different times during the year. These backlogs sometimes delay the processing of a few days. As a result, sometimes property tax bills to be issued that do not properly include the homeowner’s exemption. If you receive an annual property tax bill without the homeowner’s exemption, do not ignore it.
When a homeowner’s exemption claim form is processed too late to be applied to the tax bill, you should pay the first and/or second installments of the tax bill you received by their respective delinquent dates to avoid any penalties. Once the Marin County Assessor processes your homeowner’s exemption claim form, a revised property tax bill will be issued with the homeowner’s exemption reflected on the revised property tax bill. If you paid both installments of the original property tax bill, the Marin County Department of Finance will issue a refund to you.
If you are a new owner of property purchased after the lien date of January 1, and the homeowner's exemption does not appear on the annual property tax bill, it should appear on your supplemental property tax bill.
Yes. In order for your property to receive the homeowner’s exemption in the years following your purchase, you, as the new owner, must file a claim even if the property was already receiving the homeowner's exemption under the prior owner. The homeowner exemption belonging to the prior owner is terminated when you purchased the property.
A single family residence, a duplex, a condominium or planned unit development, A unit of any multi-unit property such as a co-operative housing complex, a mobile home, floating home or a living unit in a commercial or industrial property that is subject to property tax all qualify for a homeowner’s exemption if the eligibility requirements are met.
The deadline to file for the full homeowners exemption is February 15. A partial homeowner’s exemption is available if filed between February 16 and December 10. You must still meet the January 1 occupancy, even if you miss the February 15 deadline for the full homeowner’s exemption and meet the partial homeowner’s exemption filing deadline of December 10. The partial homeowner’s exemption is $5,600 off your assessed value for an annual savings of approximately $56 on your property taxes.
A homeowner’s exemption claim form is sent out with the Notice of Supplemental Assessment notifying you of the supplemental value change as a result of a change of ownership or completion of new construction. You must return this homeowner’s exemption claim form within 30 days after the date of the notice, to receive the full homeowner’s exemption credit. A partial exemption may be allowed if the homeowner’s exemption claim form is returned after the 30 day deadline, but before date the first installment of supplemental taxes becomes due.
No. In order to be eligible for the homeowner’s exemption, your parents must own and occupy their primary residence. Property owners who permanently relocate to a rest home (or extended care facility) must also notify the Marin County Assessor that they are no longer living in their home so the Assessor can discontinue the homeowner’s exemption on their property. Failure to notify the Assessor will result in escape assessments and penalties if an unauthorized homeowner’s exemption is discovered.
The homeowner’s exemption is allowed if the property owner is expected to return to his/her primary residence. However, according to the California State Board of Equalization, an absence of more than one year raises considerable doubt that the owner is expected to return, and in that case the homeowner’s exemption may be terminated. The property cannot be rented during this time period.
Yes. You must notify the Marin County Assessor in writing whenever a property you move out of your principal residence and are no longer eligible for the homeowner’s exemption. Please notify us as soon as possible after vacating the property, but in no case later than the first December 10 following the lien date, January 1, immediately following your vacating the property. Failure to notify the Assessor will result in escape assessments and penalties if an unauthorized homeowner’s exemption is discovered.
No. Once you have been granted the homeowner’s exemption, and as long as you continue to own and occupy the property on a continuing basis, there is no need to re-file for a homeowner’s exemption. However, if you vacate on a long-term basis (such that you are not residing there on the lien date, January 1,), or rent or lease the property, you must notify the Marin County Assessor in writing that you are no longer eligible for the homeowner’s exemption. Failure to notify the Assessor will result in escape assessments and penalties if an unauthorized homeowner’s exemption is discovered. If at a later date you then reoccupy the property, you must then file a new claim in order to receive the homeowner’s exemption.
Use the date you first moved into the property but only if your occupancy of the property has been continuous since that date. If you previously vacated the property and then moved back, use the most recent date you moved-in. (Approximate dates are acceptable)
The social security numbers are used by the Marin County Assessor to verify your eligibility. Also, the California State Board of Equalization uses the social security numbers to detect unauthorized multiple claims throughout California and in order to do that, the California State Board of Equalization runs the Social Security Number information you provide through an electronic matching process that detects instances of multiple homeowner’s exemption filings.
The content of the application is prescribed by law and cannot be altered by the Marin County Assessor. The reporting of the Social Security Number is required by the California State Board of Equalization as part of the application process under California Revenue & taxation Code Section 218.5,[External] which grants that California State Board of Equalization the discretionary authority to make that requirement.
The Social Security Number information may also be used by the California State Department of Justice Parent Locator Services and California State Department of Social Services Statewide Automated Child Support System for locating absent parents or property of persons who are delinquent in their child support payments. The California State Department of Social Services may also use them to identify homeowner's who failed to report property ownership to county welfare departments.
The Social Security Number requirement is made under Title 42 of the United States Code, Section 405(c)(2)(C)(I), which authorizes the use of Social Security Numbers for the administration of any tax.
It is also true that Federal law does restrict local governments' authority to require the Social Security Number under the "Privacy Act of 1974" (Title 5 United States Code, Section 552a). However, the Privacy Act was amended (Section 7 of Public Law 93-579, USC), to provide that if the reporting was required by the state before January 1, 1975, then the state could continue to require its reporting. Reporting the Social Security Number was required on the Homeowners' Exemption claim form before that specified date; hence, its requirement now appears to be within the law.
In any case, failure to provide the social security number on the Homeowners' Exemption form will result in a delay in the processing and disallowance of the homeowner’s exemption.
No. The homeowners' exemption claim form is NOT a public document and both it and the Social Security Number information on the form must be held confidential by the Assessor as a matter of law (reference California State Board of Equalization Property Tax Rule 135(e)(4)).[External]
Although they may generally have the same meaning, for California property taxation purposes, the term mobilehome is now obsolete and was changed to manufactured home in California Revenue and Taxation Code section 5801[External] in January 1992.
Yes. Whenever there is any change in ownership of real property or of a manufactured home, the transferee must file a Change in Ownership Statement In case of Death[PDF] with the county assessor in the county where the manufactured home is located. If the property is subject to probate proceedings, the Change in Ownership Statement In case of Death[PDF] must be filed prior to or at the time the inventory and appraisal is filed with the court clerk.
In all other cases in which an interest in real property is transferred by reason of death, including a transfer through a medium of a trust, the the Change in Ownership Statement In case of Death[PDF] must be filed with the county assessor by the trustee, if the property was held in trust, or the transferee within 150 days after the date of death.
Manufactured homes in California are generally subject to two taxes:
If your manufactured home was originally purchased new on or after July 1, 1980, it was automatically subject to local property taxes. If purchased new prior to that date, you or the prior owner could voluntarily convert the annual vehicle license fee to local taxation. The general property tax rate throughout California is limited to 1 percent of a property's assessed value. However, depending upon where your manufactured home is located, there may be other taxes or fees necessary to pay off any voter-approved general obligation bonds or other indebtedness which could result in a slightly higher overall property tax rate.
You can request a voluntary conversion to local property taxes by contacting the California Department of Housing and Community Development (HCD) and the county assessor. You may find HCD contact information at: http://www.hcd.ca.gov/[External]. Once manufactured homes have been changed to local property taxation, it is not possible to reinstate the vehicle in-lieu license fees.
Manufactured homes are subject to Proposition 13 under which the county assessor determines the base year value of a manufactured home, which is generally the market value at the time of purchase. Thereafter, annual increases to the base year value are limited to the inflation rate, as measured by the California Consumer Price Index, or 2 percent, whichever is less. Any new construction will have its own separate base year value. When the manufactured home is sold, it will be reassessed at its current fair market value and a new base year value will be established. If your manufactured home is located on land that you own, the land will be assessed separately. If you live in a tenant-owned mobilehome park, a different valuation rule may apply.
The basic structure is assessable. Also assessable are all accessories, including, but not limited to: awnings, fences, windbreakers, storage cabinets, heaters, carport, water coolers, cabanas, porches, and skirting.
California Revenue & Taxation Code Section 5803(b)[External] specifically provides that the assessed value of a manufactured home on leased or rental land is not to include any value attributable to the particular site where the home is located. Thus, the county assessor must not increase the value because of positive site influence nor decrease the value because of negative site influence.
Yes. The first $100,000 or $150,000 of the full value of a manufactured home may be exempted from local property taxation if the manufactured home is owned by a blind or disabled veteran, or the veteran's unmarried surviving spouse, with the exempt amount depending on the annual income of the veteran. For additional qualification requirements visit the Disabled Veterans' Exemption page for more information.
Once the manufactured home has been installed on an approved permanent foundation, the entire manufactured home and all attached accessory improvements become assessable as real property and are valued in the same manner as a conventional home. The home is no longer classified as a manufactured home.
Yes. To be eligible for the Homeowners' Exemption, a person must own and occupy a dwelling as a principal place of residence on the January 1 lien date. The exemption applies to qualified manufactured homes assessed for local property taxation purposes. If manufactured homes are subject to the vehicle license fee, the exemption can be applied to land, accessories, and/or other improvements for the manufactured home that are owned by the person claiming the exemption.
A person who owns a manufactured home subject to local property tax on rented land is eligible for either the Homeowners' Exemption or the Renters' Credit, but not both.
If you do not agree with the value determined by the Assessor, or if your request did not result in a lower value, please contact the Assessor’s office and speak with the appraiser who made the determination. You may also file a formal appeal with the Marin County Assessment Appeals Board which is an independent board established to resolve differences in property value opinions between the county assessor and property owners. In Marin County, you must file your formal appeal on an “Application for Changed Assessment” between July 2 and November 30 of the fiscal year that you are disputing.
For more information on how to file an Assessment Appeal, please contact the Marin County Appeals Board Clerk at (415) 473-7345 or email them. You can also visit the Appeals Board website.
Manufactured homes that are subject to local property taxation are subject to supplemental taxes. Manufactured homes that are subject to vehicle license fees are not subject to supplemental taxes.
An Assessor’s Parcel Map is a map maintained by the Marin County Assessor’s Office that delineates the boundaries and identifies ownership of all Assessor Parcels in Marin County. The Assessor's Office prepares and maintains approximately 90,000 individual parcels on 3,500 Assessor Map pages. The Assessor Parcel Maps are continuously updated to reflect new subdivisions, surveys, lot line adjustments and other map changes.
The Assessor Parcel Maps can be viewed on the Marin County Assessor-Recorder- County Clerk website. You will need your eight-digit parcel number (example 123-456-48) in order to view the Assessor Parcel Map page online. You can locate your parcel number on your valuation notice, tax bill, deed, or by calling the Marin County Assessor at (415) 473-7215 or via Mapping Email. (opens a new window)
If you don't have computer access, you can view the full set of Assessor Parcel Maps at the Marin County Assessor’s Office located at Marin County Civic Center Room 208, 3501 Civic Center Drive, San Rafael, CA 94903. Office hours are Monday through Friday 9:00 AM to 4:00 PM. There is a $5 charge for each 11"x17" copy of an Assessor Parcel Map.
Yes, the Marin County Recorder will email copies of recorded maps or surveys upon receipt of request and payment.
A copy of the legal description for your property can be found on the deed that was recorded when you purchased your property. If you do not have a copy of your deed, you can get a copy at the Marin County Recorder’s Office located at the Marin Civic Center Room 232, 3501 Civic Center Drive, San Rafael, CA 94903. Office hours are from 8:00 AM to 4:00 PM excluding major holidays.
You can view the Grantor/Grantee index online at any time, or in the Recorder’s lobby during business hours (8:00 AM to 4:00 PM, Monday through Friday) at the Marin County Civic Center Room 232, 3501 Civic Center Drive, San Rafael CA.
Official records from 1/2/1973 to the present are searchable electronically online and on site at the Marin County Recorder. Older records may be researched on-site at the Marin County Recorder’s Office at the Marin County Civic Center Room 232. 3501 Civic Center Drive, San Rafael CA 94903.The online search will only provide you with the document number and index information, but you will not be able to view an image of the recorded document. Please be aware that document images can only be viewed on-site at the Recorder’s Office, however, the Marin County Recorder will email copies of documents upon receipt of request and payment. Recorder’s staff can also offer assistance in search techniques but cannot perform searches on your behalf. Title companies and legal experts can offer further assistance in locating records or performing searches.
Please contact a member of the Assessor Mapping staff via phone at (415) 473-5073 or via email (opens a new window). Office hours are from 9:00 AM to 4:00 PM Monday through Friday excluding major holidays.
The Marin County Assessor cannot verify your legal description. The Marin County Assessor’s Office is located at Marin County Civic Center Room 208, 3501 Civic Center Drive, San Rafael, CA 94903. Office hours are from 9:00 AM to 4:00 PM Monday through Friday excluding major holidays.
Approximate dimensions of your parcel can be found on the Assessor Parcel Map. You will need your ten-digit parcel number (example 123-456-48) in order to view the appropriate Assessor Parcel Map online. You can locate your parcel number on your valuation notice, tax bill, deed, or by calling the Marin County Assessor at (415) 473-7215 or via email (opens a new window). The Assessor Parcel Maps can also be viewed on the Marin County Assessor-Recorder-County Clerk website by Search Assessor Records - By Map Book.
If you don't have computer access, you can view the full set of Assessor Parcel Maps at the Marin County Assessor’s Office located at Marin County Civic Center Room 208, 3501 Civic Center Drive, San Rafael, CA 94903. There is a $5 charge for each paper copy of an Assessor Parcel Map.
Please note the Assessor Parcel Maps are designed for assessment purposes only. No liability is assumed for the accuracy of the data shown on the Assessor Parcel Map. Assessor parcels may not comply with local subdivision or building ordinances.
Your property boundaries are defined by the legal description on your deed. The language on the deed typically references distances and bearings. It may also reference a specific lot or parcel of a Subdivision or Parcel Map which has the legal boundaries delineated on the recorded map.
To identify the physical boundaries of your property, you will need to contact a Professional Land Surveyor or Civil Engineer. Professional Land Surveyors and Civil Engineers are licensed by the State of California and may be verified at the License Look-up for California-Licensed Professional Engineers and Land Surveyors[External]. Professional Land Surveyor contact information can be found in the local phone book or on the Internet.
Members of the Marin County Assessor-Recorder- County Clerk staff are forbidden by California legal codes to practice law or provide legal advice.
If you have a disagreement with your neighbor over the placement of a fence, this is a private civil matter. The Marin County Assessor-Recorder-County Clerk has no jurisdiction over these issues. We recommend that you hire a Professional Land Surveyor to survey the property boundaries to resolve the issue.
Members of the Marin County Assessor-Recorder-County Clerk staff are forbidden by California legal codes to practice law or provide legal advice.
If you are trying to locate the property lines or corners of your parcel for legal purposes, we recommend you contact a Professional Land Surveyor. If you are just trying to read or understand the information on the Assessor Parcel Map page that includes your property, please contact a member of the Assessor Mapping staff via phone at (415) 473-5073 or via Mapping (opens a new window). The Marin County Assessor's Office is located at the Marin County Civic Center Room 208, 3501 Civic Center Drive, San Rafael, CA 94903. Office hours are from 9:00 AM to 4:00 PM Monday through Friday excluding major holidays.
You will need to contact a Professional Land Surveyor. Professional Land Surveyor contact information can be found in the local phone book or on the Internet.
Assessor's Parcel Maps may reference Records of Surveys or other Record Maps within a given area. On the Assessor's Parcel Map, parcels or blocks of parcels with bolded corners and a reference number indicate Record Maps are available for the designated area. Recent Records of Surveys are also entered into the Grantor/Grantee index under the name(s) of the person who requested the Record of Survey, i.e. “SURVEY SMITH”.
The Record Maps and Surveys can be viewed in person at the Marin County Recorder’s Office located at the Marin County Civic Center Room 232, 3501 Civic Center Drive, San Rafael, CA 94903. Our office hours are 8:00 AM to 4:00 PM Monday through Friday excluding major holidays. Please note that the lack of notation of a recorded map or survey on an Assessor Parcel map does not mean a Recorded Map or Survey does not exist.
Survey Corner Records are maintained on file in the Marin County Department of Public Works Land Use Division located at the Marin County Civic Center Room 304, 3501 Civic Center Drive, San Rafael, CA 94903 or online at Public Works Corner Records.
Easements can be created by maps, by deeds, or by agreements between parties.
An easement may be referenced in the legal descriptions of a recorded deed. Documents creating easements may be recorded separately from or after the original deed is recorded. These documents can be found by searching under the property owner’s name in the Grantor/Grantee index. Official records from 1/2/1973 to the present are searchable electronically online and on-site; older records may be researched on-site at the Marin County Recorder’s Office at the Marin County Civic Center Room 232, 3501 Civic Center Drive, San Rafael CA 94903. An online search will only provide you with the document number and index information but you will not be able to view an image of the recorded document. Please be aware that document images can only be viewed on-site at the Recorder’s Office. Recorder’s staff can offer assistance in search techniques but cannot perform searches on your behalf. Title companies and legal experts can offer further assistance in locating records or performing searches.
Often the easiest way to locate an easement is by obtaining a Preliminary Title Report from a title company.
Each Assessor Parcel Number (APN) is assigned to a certain Tax Rate Area (TRA) which is identified by a six-digit number. The TRA code assigned to your parcel appears on your tax bill. The first three (3) digits is the primary code. Each primary code number is for a specific jurisdiction. If the first three digits are 011 or lower, your property is located within an incorporated town or city. If the first three digits are greater than 011, then your property is located within the unincorporated area of Marin County.
If you cannot find your TRA, you can call the Marin County Assessor at (415) 473-7215 or by email (opens a new window) to get that information.
Please note that the United States Post Office may designate or associate your property with a particular city; however, the property is only within the town/city boundary if the Tax Rate Area (TRA) identifies it as being within the town or city.
Any questions regarding subdividing your property must be directed to the planning department of the jurisdiction where your property is located. For property located within the unincorporated area of Marin County, you will need to contact the Marin County Community Development Agency Planning Division at (415) 473-6269. For all other properties, you will need to contact the town or city planning department.
The Marin County Assessor does not show zoning on the Assessor Parcel Maps. If your property is in the city or town limits, contact the town/city planning department. If your property is located within the unincorporated area in the County of Marin, please contact the Marin County Community Development Agency Planning Division at (415) 473-6269.
No, the Assessor's parcels maps are for assessment purposes only. The fact that an outside entity such as a lender or title company has its own requirements does not necessitate an action by the Assessor. Upon recordation or close of escrow, the Assessor will be required by law to assign new parcel number(s) to the newly created parcels caused by the selling of the portion of the property.
You may be eligible for an Assessor Parcel Combination to combine your multiple parcels into a single parcel for assessment purposes. Please note that application for an Assessor Parcel Combination does not result in the immediate issuance of a new single Assessor Parcel Number (APN).
Combining two or more properties together is possible if certain requirements are met. An Assessor Parcel combination is two or more Assessor Parcels combined into one Assessor’s Parcel resulting in a single annual property tax bill. Assessor Parcel combinations are completed for property assessment purposes only. This action does not imply legal lot status nor does it constitute legal lot approval by any planning/building authority. If you have any questions regarding legal lots, you should contact the appropriate planning/building authority where the property is located.
Assessor Parcel Combination Requests are subject to the following conditions:
Note: If one parcel is under Open Space contract or Williamson Act and the other parcel(s) is/are not, the parcels cannot be combined for assessment purposes.
The fee for an Assessor Parcel Combination is $150 payable by cash or check made payable to the Marin County Assessor.
If you plan to apply for an Assessor Parcel combination or need additional information, please contact the Assessor Mapping staff at (415) 473-5073 or via email (opens a new window) beforehand so that the Assessor Mapping staff can verify that you meet the conditions as shown above.
Applications for an Assessor Parcel Combination must be made in person at the Office of the Marin County Assessor located in Room 208 of the Marin Civic Center, 3501 Civic Center Drive, San Rafael, CA 94903. Office hours are 9:00 AM-4:00 PM Monday through Friday excluding major holidays.
A parcel number change done as a result of a recorded map or recorded deed between January 1 and December 31 of any given year is effective for the following Roll year. For example, a document filed November 15, 2012 will be effective for the 2013 Roll property tax bill that will be mailed in October 2013.
The Marin County Assessor is constantly updating and improving the Assessor Parcel Maps. Sometimes it is necessary to administratively change your Assessor Parcel Number (APN) due to our Assessor Parcel Map page layout and computer system limitations. Other reasons for changes to Assessor Parcel Map pages are land divisions, lot line adjustments, mergers, parcel combination, and tax rate code changes.
Not necessarily. The Assessor's maps are developed and maintained for assessment purposes only. You must contact the Planning Department of your local jurisdiction to get information regarding the legality of a given parcel. If your property is in the city or town limits, contact the town/city planning department. If your property is located within the unincorporated area in the County of Marin, please contact the Marin County Community Development Agency Planning Division at (415) 473-6269.
The Marin County Assessor-Recorder-County Clerk does not manage the GIS System in Marin County. There are two ways to access Marin County GIS Data. You can access the GIS data through the Marin County website or via MarinMap[External].
The Marin County Assessor-Recorder-County Clerk occasionally needs to send letters to property owners when the legal description shown on a recorded deed does not properly identify the Assessor Parcel. Sometimes title companies make mistakes in filing deeds, so you are not exempt if you used a title company. You should correct the document whenever possible, as it is the legal basis for your property ownership.
The Marin County Assessor-Recorder-County Clerk does not verify, insure or guarantee title. If you used a title company, that should be your first stop toward getting the issue resolved. If you did not use a title company, you may need to seek legal help from an attorney or Professional Land Surveyor. The Assessor’s office cannot give you legal advice.
A Certificate of Compliance is issued by the planning department of the jurisdiction where your property is located. A Certificate of Compliance signifies that the local Planning Department recognizes the affected parcels as being "legal" if they were to be split or sold. However, a Certificate of Compliance does not represent an approval of a land division. A land division must go through the local Planning Department approval process.
To obtain a public or confidential marriage license, you must go to the County Clerk's Office with your intended spouse. If either partner does not speak English, someone who can translate must accompany the couple. For convenience, you can print the application now and bring it with you Online Forms, or begin the process with our Online Application system. Online Application. For more information, contact County Clerk staff at (415) 473-6772 or email (opens a new window) the County Clerk.
The marriage officiant (clergy person or authorized individual) who performs the marriage ceremony is required, by law, to complete the marriage license and return it to the Marin County Recorder’s Office for registration within 10 days of the event.
The Marin County Recorder is the local registrar of Public Marriage Licenses.
The Marin County Recorder is required to confirm that a complete and acceptable license is filed for each marriage and that each entry on the license is clear, legible and unambiguous. Once reviewed for proper completion the licenses are registered.
A public marriage license is registered in the county where the License was purchased. In Marin County, this would be done in the Recorder’s office in Room 232 of the Civic Center. It is the responsibility of the person solemnizing the marriage to return the completed License within ten days. Marriage Licenses may be:
Confidential marriages are registered in the County Clerk’s office in room 234. It is the responsibility of the person solemnized the marriage to return the completed License of Marriage within ten days. Marriage Licenses may be:
For information on this matter, please visit the United States Citizenship and Immigration Services Department[External].
No. To obtain a marriage license, both partners must appear together at the County Clerk's office with valid photo identification such as a state driver's license, state ID card, or passport.
To obtain a public or confidential marriage license, the couple must appear together at the Marin County Clerk's office with valid photo identification such as a state driver's license, state ID card, or passport.
For more information on inability to appear contact the County Clerk’s Office at (415) 473-6152 or via email (opens a new window).
If your future spouse is incarcerated in the Marin County Jail, you should contact Prisoner Services at the detention facility at (415) 473-7268 for more information on the process.
Yes, provided you are authorized by an entity to perform ceremonies. In California, it is the ordination or investment by the denomination that gives each clergy member the authority to perform the marriage rite. Family Code Section 359 requires the person solemnizing a marriage to endorse upon the license, the specific denomination that gives him/her the authority to solemnize marriages. NOTE: Out-of-state or out-of-country priests, ministers, or clergy persons may perform marriages in California if they are ordained or invested by a denomination.
If you are not authorized to perform ceremonies we can deputize you to perform a ceremony. To add a personal touch to your wedding ceremony, you may elect to have a friend or family member deputized for the ceremony.
Once you have a marriage license, you may be married by any priest, rabbi, minister or other authorized person of your choice.
However, we would prefer the minister review the "Online Minister Packet[PDF]". The County Clerk will go over the information needed to perform a ceremony and fill out a sample marriage license with the minister. Many of the online ministers have never performed a ceremony and there is vital information they need to know.
The requirements to become a Deputy Commissioner of Civil Marriages are: the couple MUST have purchased their license at the Marin County Clerk's Office, the person must be 18 years old and they must appear in person any weekday prior to the ceremony.
The deputization is for one ceremony only. If you want to perform multiple ceremonies, you must get deputized for each one. The fee is $60.00 payable only by cash or check. Your check should be made payable to the "Marin County Clerk".
To officiate at a ceremony as a Deputy Commissioner of Civil Marriages, you will need to provide your full name with identification, the date of the ceremony, the couples' names and the closest city/town (no landmarks) and county in California where the ceremony will take place. You will be sworn in by an oath of office for that specific event. We will provide a sample ceremony that you may use or rewrite along with instructions on how to complete and return the marriage license.
Yes. Civil wedding ceremonies are performed by the County Clerk’s Office by a deputy commissioner of civil marriages. Couples have a choice of getting married at the Civic Center public garden patio (weather permitting) or wedding room located in the Marin County Clerk’s office. There is room for up to 20 people for a patio ceremony and up to 8 people, including the couple to be wed, in the wedding room.
Ceremonies cost $56.00 payable by cash or check to the “Marin County Clerk”. Ceremonies are performed by appointment only at 9:30 a.m., 11:00 a.m. and 2:00 p.m. Monday through Friday except legal holidays.
To make an appointment for a ceremony at the Civic Center, please call (415) 473-6772 or email (opens a new window).
If you are using a public marriage license, you must bring at least one witness with you to the ceremony. There is room for two witness signatures on the Public Marriage License but only one is required. No witnesses are required if you have a confidential marriage.
For safety reasons, nothing may be thrown in or around the Civic Center. Bubbles are okay.
Yes. To obtain a marriage license, the couple must appear together at the Marin County Clerk's office with valid photo identification such as a state driver's license, state ID card, or passport.
No, applicants for a marriage license must be unmarried (Family Code 301).
A public marriage license is a public record. The license allows you to have the ceremony performed anywhere within the State of California and you are required to have at least one witness present during the ceremony.
The confidential marriage record is only made available to the parties to the marriage and cannot be viewed by anyone except the couple. Other parties are not privy to the information on the license without a court order. A confidential marriage license requires the couple to be living together prior to applying for the license. The ceremony may take place anywhere within the State of California. Witnesses are not required during the ceremony nor do witnesses sign the marriage license.
Both types of marriage licenses are legally valid. Certified copies of a Public License (maintained in the Recorder’s Office) or Confidential License (maintained in the Clerk’s Office) may be purchased after the ceremony is performed and the license has been registered.
Yes, all marriage licenses must be used within 90 days of the date of issue. If your license expires and you still want to get married you will have to purchase a new license and pay the fees again. The life of the marriage license cannot be extended.
Yes. Both the public and confidential marriage licenses are effective on the day issued and may be used anywhere in the State of California within 90 days of the issue date.
No.
The fee for a public marriage license is $85.00 and the fee for a confidential license is $93.00. Payment is accepted in cash or check, payable to the “Marin County Clerk”. Debit and credit cards are also accepted (additional $2.50 processing fee applies).
No, you will have to contact Social Security[External] and to the California DMV[External] to change it on your government issued IDs and to anywhere else you need your name changed. To change your name on a US Passport, contact the US State Department[External]
Some states allow proxy marriages. California Family Code 420(b) allows a member of the Armed Forces of the United States who is stationed overseas and serving in a conflict or a war and is unable to appear for licensure and solemnization of the marriage to enter into a marriage by the appearance of an attorney-in-fact, commissioned and empowered in writing for that purpose through a power of attorney (POA). Applicants must use the POA form[External PDF] issued by the State Registrar’s office. The attorney-in-fact must personally appear at the county clerk’s office with the party who is not stationed overseas and POA that is acknowledged by a notary or witnessed by two officers of the United States Armed Forces. Copies of the form, including by facsimile, are not acceptable. The POA shall state the full given names at birth, or by court order, of the parties to be married, and that the POA is solely for the purpose of authorizing the attorney-in-fact to obtain a marriage license on the person’s behalf and participate in the solemnization of the marriage. The original POA shall be a part of the marriage certificate upon registration. Additional information can be obtained from the county clerk or State Registrar’s office
NOTE: The deployed person must be at war in another country. Military personnel, stationed somewhere else (but not in a war zone) do NOT qualify for this process.
No, but "The Name Equality Act of 2007" (Family Code Section 306.5) allows couples to change their names. If you do not know about these items, you may want to research them or contact an attorney. You must have made up your mind prior to the time you come to the Marin County Clerk’s Office. The marriage license cannot be amended to change or add the middle or last name at a later date. You will need to petition the Marin County Superior Court.
At this time, we are not aware of a time limit.
If either party is under 18, the couple and at least one parent must petition the Marin County Superior Court. The Marin County Superior Court's office is located at the Marin County Civic Center Room 113, 3501 Civic Center Drive, San Rafael, CA 94903.
Please contact Marin Superior Court[External] for more information at (415) 444-7000.
No. The State of California has not required blood tests since 1995.
Building permits are issued by the building departments and copies are sent to the Assessor’s office. The Assessor determines if a reassessment is required. If it is, an appraisal is made to determine the full cash value of the new construction as of the date of completion. As a general rule, assessable new construction occurs when all or part of a structure is made the substantially equivalent of new. The entire original property is not reassessed; only the portion that is newly constructed is assessed at its full cash value and added to the existing assessment. Some new construction, such as, replacing a roof or replacing a water heater, is considered to be normal, routine repair/replacement and is not assessable.
You have the right to appeal the value if you feel that the assessed value exceeds the market value of your new construction. You can also visit the Appeals Board website.
Copies of all building permits issued by the building departments are required to be sent to the assessor.
Additionally, the Marin County Assessor, by law, is required to value all new construction, even if a building permit has not been issued. Discovery of new construction occurs in a variety of ways, such as that reported at the time a property transfers ownership, information volunteered by the public, or personal observation by county assessor's staff performing routine field checks.
However, not every building permit for new construction results in reassessment.
Any addition to your existing home, including outdoor additions, such as a patio, pool, spa, deck, sunroom and flatwork, would cause a reassessment of the portion of the property that was newly constructed. The assessed value of any existing portion of your property, whether land or improvements, would not be reappraised. The increased tax amount based upon the new construction will be determined by the estimated market value of the new construction and will not necessarily be the cost of the new construction.
If you built a new house, the entire structure will be considered new construction and will be fully reassessed at current market value. The market value added by the new house, less the assessed value of the home torn down, would determine your new assessment.
If, in the opinion of the assessor, the kitchen is now the equivalent of a new kitchen, it can be considered new construction. However, if the work is considered repairs or maintenance and not equivalent to new, it would not qualify as new construction. The decision whether the work is considered new construction or not is determined by the county assessor on a case-by-case basis.
Yes. The following is a list of exclusions related to new construction reassessments:
The construction, installation, or modification of an existing dwelling eligible for the homeowners' exemption where the activity is intended to make the structure more accessible to, or more usably by, a physically disabled person who is a permanent resident of the dwelling (California Revenue & Taxation Code section 74.3[External]).
Construction on existing structures that are built of unreinforced masonry bearing wall construction to comply with local seismic safety ordinances (California Revenue & Taxation Code section 70(d));
Seismic retrofitting improvements or other improvements to existing buildings or structures that utilize earthquake hazard mitigation technologies (California Revenue & Taxation Code section 74.5).
The construction or addition of any active solar energy system installed to provide for the collection, storage, or distribution of solar energy for water heating, space conditioning, heating, production of electricity, or solar mechanical energy. Active solar energy system does not include solar swimming pool heaters or hot tub heaters (California Revenue & Taxation Code section 73).
No. Roof replacements are considered normal maintenance.
No. California Revenue and Taxation Code Section 73(b) (2)[External] specifically states that "active solar energy system" does not include solar swimming pool heaters or hot tub heaters. An active solar energy system must be a system that uses solar devices to provide for the collection, storage, or distribution of solar energy (for example, produces electricity or heats a hot water heater).
New construction in progress on the lien date shall be appraised at its full cash value on such date and each lien date thereafter until the date of completion, at which time the entire portion of property which is newly constructed shall be reappraised at its full cash value. The annual inflation adjustment on the new construction value will not begin until the new construction is complete.
The date of completion is the date the property, or portion thereof, is available for use. If a project is to be constructed in distinct stages, with portions being completed and available for use before the other portions are constructed, base year values can be separately established for the completed portions without regard to the incomplete status of the total project. If, however, the project is to be constructed as a single facility and the entire improvement will become available for occupancy within a reasonably short period of time, the total project will be handled as construction in progress until all portions of the improvement is available for occupancy. The county assessor uses his or her judgment in determining whether portions of a project can be considered complete for purposes of base year valuation.
"Available for use" means that the property, or a portion thereof, has been inspected and approved for occupancy by the appropriate government official, or, in the absence of such approval, when the prime contractor has fulfilled all of the contractual obligations. If neither a government inspection nor a prime contractor is involved, then the newly constructed property is considered available for use when outward appearances clearly indicate that it is immediately useable for the purposes intended. However, new construction is not available for use if, on the date it is otherwise available for use, it cannot be functionally used or occupied.
Typically, new construction value is added after it is available for use by the owner. Since there may be two distinct stages of your new construction, the family room may be given a base year value before the upstairs is complete if it appears you will not complete the work in a reasonable time frame. It is not proper to continue valuing all of your new construction year after year as construction in progress.
No. The renovation as described would not meet the requirements for new construction because the usefulness of the structure has not changed. While the alterations may suit the particular tenant, it is also very likely that these changes would attract another equally desirable tenant at a comparable rent with no outlay for any further expensive remodeling.
If your mother is severely and permanently disabled, the new construction may be excluded; however, you must file the appropriate claim form, BOE-63-A, Claim for Disabled Accessibility Construction Exclusion from Assessment (California Revenue and Taxation Code section 74.3[External]).
Yes, effective September 18, 2022, the sunset date for the active solar energy system new construction exclusion was extended through the 2025-26 fiscal year. California Revenue and Taxation Code section 73 [External]is now scheduled to sunset on January 1, 2027.
Generally when something of value is physically added to real property, the addition is assessed at current market value and this value is added to the existing base year value of the real property. When an active solar energy system is installed, it is not assessed, meaning that the existing assessment will not increase.
The completed form should be mailed to the Marin County Assessor. The mailing address is Marin County Assessor-Recorder-County Clerk, PO Box C, San Rafael, CA 94903. The physical address is Marin County Assessor-Recorder-County Clerk, 3501 Civic Center Drive Room 208, San Rafael, CA 94903.Under certain circumstances, as the initial purchaser of a new building, your new base year value may be reduced by the value of the active solar energy system, less any rebates or tax credits received. Your builder will be able to provide you with the value of the system and any rebates or tax credits that they received.
The California State Legislature has the authority to exempt property (1) used exclusively for religious, hospital, or charitable purposes, and (2) owned or held in trust by nonprofit organizations operating for those purposes. This exemption is popularly known as the welfare exemption and was first adopted by voters as a constitutional amendment on November 7, 1944. The Legislature enacted California Revenue & Taxation Code section 214[External]. to implement the Constitutional provision in 1945, a fourth purpose called scientific, was added to the three mentioned in the Constitution.
Additional information is available through the California State Board of Equalization’s publication “Property Tax Welfare Exemption[PDF]"
In general, the Welfare Exemption from local property tax is available to property of organizations formed and operated exclusively for qualifying purposes (religious, scientific, hospital or charitable), which use their property exclusively for those purposes. Both the organizational and property use requirements must be met for the exemption to be granted.
The Welfare Organization Exemptions are jointly administered by the California State Board of Equalization and the Marin County Assessor. The California State Board of Equalization determines whether the organization is eligible to receive the Welfare Exemption and the Assessor determines whether the use of the property is eligible for the exemption.
If the California State Board of Equalization determines that an organization is eligible, the California State Board of Equalization issues an Organizational Clearance Certificate for the claimant to provide with exemption claim forms filed in any of the 58 counties.
The Marin County Assessor reviews claims for the Welfare Organization Exemption; and the Assessor's determination of whether an organization's property use satisfies the requirements of California Revenue & Taxation Code section 214[External] will be made by the Assessor without review by the California State Board of Equalization staff; but, the Assessor may not grant a claim unless the organization holds a valid Organizational Clearance Certificate issued by the California State Board of Equalization. The Assessor may deny an exemption claim, based on non-qualifying use of the property, notwithstanding the claimant's organizational clearance certificate granted by the California State Board of Equalization.
The Assessor may not grant a claim unless the organization holds a valid Organizational Clearance Certificate issued by the California State Board of Equalization. To apply for an Organizational Clearance Certificate, the organization must file Claim for Organizational Clearance Certificate-Welfare Exemption see Claim form BOE-277[External PDF]. The organization must also file for Exemption with the Marin County Assessor.
Claims must be filed annually with the Marin County Assessor, generally by February 15. If a claim is filed after February 15, a partial exemption may still be granted. The Assessor may not grant a claim unless the organization holds a valid Organizational Clearance Certificate issued by the California State Board of Equalization.
Claims are filed on the following forms:
Supplemental affidavits are also required for certain property types:
An organization may, subject to a late-filing penalty, file a claim for the Welfare Exemption without limitation. However, the law limits refunds of taxes paid to four years from the date the payment was made.
Organizations that intend to claim the Welfare Exemption and are not currently eligible for these exemptions in any county in the state (i.e., new to state) must file a claim form requesting the certificate (BOE-277[External PDF]). Additional information that should be included with the claim (as indicated on the claim form) includes the following organizational documents:
California property tax law has its own requirements that may differ from other state and federal law. One of these differences affects organizations applying for the Welfare Exemption. Our laws requires an explicit statement that an exempt organization's property is irrevocably dedicated to religious, charitable, scientific, or hospital purposes (sections 214(a)(6) and 214.01, Revenue and Taxation Code[External]) also see Property Tax Rule 143[PDF], and that upon dissolution of the organization the assets will go to another fund, foundation, or corporation organized and operated for similar purposes and having federal section 501(c)(3) status.
You are not required to file a form annually with the California State Board of Equalization to retain an Organizational Clearance Certificate. However, you are required to file form BOE-278-OCC[External PDF] upon request of the California State Board of Equalization. This claim form (BOE-278-OCC, Verification for Continued Eligibility for Organizational Clearance Certificate) requests information required to ensure that the organization continues to qualify for exemption. (Please note that you are required to file claim forms annually with the Assessor where the property is located.)
No. The income tax exemption does not automatically confer property tax exemption to a nonprofit organization. Both ownership and use of the property drive the Welfare Exemption.
Mere ownership of property by a nonprofit corporation does not satisfy the requirements for property tax exemption. The property must also be used exclusively for an exempt (religious, scientific, hospital, or charitable) purpose and activity. Certain uses of property will not qualify for exemption even though conducted by the nonprofit owner:
Allowing other unqualified individuals or organizations to use the property for private benefit.
If the California State Board of Equalization denies the organization's claim for an Organizational Clearance Certificate as a result of appeal, its remedy is to file a claim for refund of property taxes with the local County Board of Supervisors. If the refund claim is denied, the organization may file a refund action in superior court.
The Assessor determined that the property was not eligible for the welfare exemption, what is my recourse if I do not agree?
If the claimant disagrees with the Assessor's determination of ineligibility for the Welfare Exemption, the claimant may seek a refund of property taxes paid by filing a claim for refund with the county board of supervisors. If the refund claim is denied, the organization may file a refund action in superior court.
The law recognizes mid-year acquisitions of real property by qualified organizations. The property will be eligible for exemption from the supplemental assessment if the organization claiming the exemption is a qualified organization and meets the qualifications for the exemption no later than 180 days after the date of the change in ownership or the completion of new construction.
For property acquired between January 1 and June 30, full cancellation of taxes is possible for the ensuing fiscal year (beginning July 1). For property acquired between July 1 and December 31, prorated cancellation is available from the date of acquisition to the end of the fiscal year (June 30). (Property tax bills are issued and collected at the county level.)
Welfare and Veterans' Organization exemption claims should be filed with the Assessor. The Assessor determines whether an organization's property use satisfies the requirements of section 214[External] (the Assessor may not grant a claim unless the organization holds a valid Organizational Clearance Certificate issued by the California State Board of Equalization).
If the claimant disagrees with the California State Board of Equalization's determination of ineligibility for an Organizational Clearance Certificate, the claimant may file an appeal of the California State Board of Equalization staff's finding within 60 days of the date of mailing of the final notice of ineligibility (BOE-277-F2[External]) with the California State Board of Equalization Proceedings Division. The appeal may be submitted to the California State Board of Equalization for a decision without a hearing (the claimant and the California State Board of Equalization agree in writing), or the California State Board of Equalization will conduct a hearing in accordance with the California State Board of Equalization's Rules of Practice.
Name changes for notary commissions are processed by the California Secretary of State. You can download the form for a Notary Public Name Change[External PDF] from the Secretary of State website. Follow the instructions on the form to complete the name change for your Notary Commission.
You will need to obtain a new bond, commission and oaths issued in the new name.
A notary public that transfers to a new county needs to file a new oath of office and bond, or a duplicate of the original bond with the County Clerk in the new location. Make sure your new stamp reflects the county where your most recent oath and bond are filed.
To take the notary oath of office, bring your original commission certificate issued by the Secretary of State, 2 oaths of office forms, bond, fees and identification to the Marin County Clerk’s Office at 3501 Civic Center Dr. Room 234 during regular office hours: 9:00-4:00 Monday through Friday. However, due to processing time, licenses and applications are accepted for filing between 9:00 AM and 3:30 PM.
The fee to take the oath is $29.00, payable to the “Marin County Clerk”. A standard format one page bond also requires a recording fee of $14.00, payable to the “Marin County Recorder”. Additional pages to the bond are $3.00 each. These fees may be paid in cash or by separate checks made out to each of the two offices. Two receipts will be issued.
To get a Notary Bond, you may use the bonding or insurance company of your choice. Check the local telephone directory's yellow pages under the heading "Bonds" or “Surety Companies” or contact the National Notary Association.
Remember that you are required to purchase the bond from a Surety Company and file it with the County Clerk's office in the county where you are commissioned within 30 calendar days from the commencement date of your commission.
If you send your journals by Fed-ex, UPS etc. please send them to:
Marin County Clerk 3501 Civic Center Drive Room #234 San Rafael, CA 94903
Or
US Postal Service:
Marin County Clerk P.O. Box C San Rafael, CA 94913
Your home will not be reappraised if you add your spouse or state registered domestic partner to the deed for your property. Interspousal transfers do not result in reassessments.
No. The Marin County Assessor's staff cannot provide this type of information. Members of the Marin County Assessor’s Office staff are forbidden by California law to practice law or provide legal advice; this prohibition includes giving advice about what forms you might need or how you should fill them out. We recommend that you contact a title company or seek the advice of an attorney before submitting deeds for recording that affect change in ownership.
An Affidavit of Death or an Affidavit of Death of Joint Tenant is a legal document that may be required by title companies or attorneys in order to make the death of the property owner a matter of public record. The notarized document should be recorded in the Marin Recorder's Office with a certified copy of the death certificate. For recording information, please contact the Marin County Recorder’s Office (415) 473-6092 or via email the Assessor (opens a new window).
The names that appear on a property tax bill or in the Marin County Assessor's records are based on the last deed recorded on your property. In order to change the name as it appears on assessment records and property tax bills, you must record a new document in the Marin County Recorder's Office. You will also need to file a Preliminary Change in Ownership Report at the time the deed is recorded. You can download a Preliminary Change in Ownership Report[PDF]. For more information regarding the recording of documents please email us (opens a new window).
The Marin County Recorder’s Office is located at the Marin County Civic Center Room 232, 3501 Civic Center Drive, San Rafael, CA 94903. The office hours are from 8:00 AM to 4:00 PM. Documents are recorded Monday through Friday from 8:00 AM to 3:00 PM. You can bring your document to our office between those hours. If the document meets recording requirements, the staff will record it while you wait. Documents received after 3:00 PM may be accepted for recording the next business day. Documents can also be mailed to our office using one of the mailing addresses shown below. No faxed or emailed copies are accepted.
Members of the Marin County Assessor’s Office staff are forbidden by California law to practice law or provide legal advice; this prohibition includes giving advice about what forms you might need or how you should fill them out. We recommend that you seek legal advice and assistance from an attorney before filling out documents that affect the ownership of your property.
Mailing address changes can be submitted by filling out a Change of Mailing Address Form[PDF]. The completed form should be:
Real property is subject to reassessment as of the date of death of the property owner. The death of a property owner is a change in ownership and may affect your property taxes. It does not matter if the property is held in trust.
California State Board of Equalization Property Tax Rule 462.260 states, "For purpose of reappraising real property as of the date of change in ownership (by will or intestate succession), the date of death of the decedent shall be used."
California Revenue & Taxation Code Section 480[External] requires notification be given to the Assessor within 150 days after the date of death, or if the estate is probated, at the time the inventory and appraisal is filed. Therefore, it is important to notify the Assessor in a timely manner. To report the death of a property owner, you may fill out a Change in Ownership Statement Death of Real Property Owner[PDF] and send it to the Marin County Assessor's Office with a copy of the death certificate. The mailing address is Marin County Assessor-Recorder-Marin County Clerk, PO Box C, San Rafael, CA 94913.
Failure to report the death may result in penalties. If the property is in a trust, you may want to review the trust papers with an attorney.
It is also important to inform the Assessor if there is a surviving spouse, or if the property is to be transferred from the estate to decedent's children. If the property is being transferred from a parent to child(ren), a Claim for Reassessment Exclusion for Transfer between Parent and Child form[PDF] may be filed.
These forms are important even if the property sells shortly after the owner's date of death. If no exclusion is processed, the estate will be liable for supplemental property taxes as of the date of death.
A change in ownership may result in a change in the assessed value of your property which may result in a change to your property taxes. If a transfer is between parent and child or between spouses or state registered domestic partners, it may be excluded from reappraisal in certain circumstances.
The Preliminary Change-In-Ownership statement[PDF] is a form that is required by State law to be filed with all property sales and transfers at the time of recording. If it is not filed, a $20 fee must be charged and the Marin County Assessor's Office will send out another statement to obtain the required information. This statement is used solely for appraisal purposes, and is confidential.
Yes. The recording of a document resulting in a transfer of title could subject the property to a reassessment. The laws that govern change in ownership can be very complex. Because of that, the Marin County Assessor recommends you seek advice from a real estate attorney or title company. The California Revenue and Taxation Code section 60 through 69.5[External] govern change in ownership.
No. To qualify for the parent-to-child, or child-to-parent exclusion, you must formally file a claim with the Marin County Assessor. There is a statutory filing period with certain restrictions. A Claim for Reassessment Exclusion for Transfer between Parent and Child form[PDF] is considered timely filed if it is filed within three years after the date of purchase, or transfer, or prior to the transfer of the real property to a third party, whichever is earlier: California Revenue & Taxation Code Section 63.1[External].
An Assessor's Parcel Number is a series of eight numbers that are used as a file number to inventory or identify property. The number is composed of a three (3) digit book, a two (2) digit page, a one (1) digit block, and a two (2) digit parcel number. The first three numbers of the series are used to identify the map book the real property is located in. The fourth and fifth numbers are used to identify the page of the book the property is located on. The sixth digit is used to identify the specific block of the page (as displayed in an oval on the map page). Not all pages have blocks. If there is no blocks on the page, the sixth digit will be displayed as a zero (0). The seven and eighth digits are used to identify the number assigned to a parcel.
Your parcel number appears on your tax bill. If you do not have a copy of your tax bill, the Assessor’s staff can look up your parcel number for you during business hours. Alternately, if you have a copy of your deed, the parcel number may be printed on the document. Look for a number preceded by the letters APN or AP#.
You can locate your APN in various ways:
The Assessor maps can be viewed on the Marin County Assessor-Recorder- County Clerk website. You will need your eight-digit parcel number (example 123-456-48) in order to view the Assessor parcel map page online. You can locate your parcel number on your valuation notice, tax bill, deed, or by calling the Marin County Assessor at (415) 473-7215 or via email us (opens a new window).
If you don't have computer access, you can view the full set of Assessor parcel maps at the Marin County Assessor’s Office located at Marin County Civic Center Assessor Room 208, 3501 Civic Center Drive, San Rafael, CA 94903.Office hours are Monday through Friday 9:00 AM to 4:00 PM. There is a $5 charge for each paper copy of a map.
You can see basic information about an Assessor parcel number on the Marin County Assessor-Recorder-County Clerk website using the Search Assessor Records tool on the Marin County website. You will need your eight-digit Assessor parcel number (APN)(example 123-456-48) in order to view the Assessor property information online page online. You can locate your parcel number on your valuation notice, tax bill, deed, or by calling the Marin County Assessor at (415) 473-7215 or via email the Assessor (opens a new window).
Information available online for each Assessor parcel number (APN) includes the owners names (first two owners only), current assessed value, exemption information, some property characteristics include construction year, living area square feet, bed/bath count, garage and pool.
If you don't have computer access, you can get the same information you would see online by using the public computer workstations in the lobby of the Marin County Assessor’s Office located at Marin County Civic Center Assessor Room 208, 3501 Civic Center Drive, San Rafael, CA 94903.Office hours are Monday through Friday 9:00 AM to 4:00 PM.
The actual Assessor property records are confidential. To see the entire property record, you must be the owner of the property and come to the Marin County Assessor’s office in person. Upon verification of owner identification, an Assessor staff member will let you view a copy of the Assessor property record. Pages of the confidential property record are available for purchase at the Marin County Assessor’s Office. If the property owner is unable to visit the Marin County Assessor’s office in person, the owner can designate a representative to view the Assessor property record on his/her behalf. The Marin County Assessor requires that the owner provide the representative with a written authorization to view his/her property record to submit to the Marin County Assessor.
You can see basic information about an Assessor parcel number on the Marin County Assessor-Recorder- County Clerk website using the Search Assessor Records tool on the Marin County website. You will need your eight-digit Assessor parcel number (APN)(example 123-456-48) in order to view the Assessor property information online page online. You can locate your parcel number on your valuation notice, tax bill, deed, or by calling the Marin County Assessor at (415) 473-7215 or via email.
To search for building permits, contact your city’s building department or, if the property is located in the unincorporated area, contact the Marin County Community Development Agency at (415) 473-6269. The Marin County Assessor’s office may also be able to assist in determining when the property went from being assessed as vacant to being assessed with improvements.
There is no such thing as an all-inclusive, property-specific file maintained by the Recorder's office. The documents on file in the Recorder's office are maintained by the date of recording, grantor/grantee names and an associated document number.
Each Assessor Parcel Number (APN) is assigned to a certain Tax Rate Area (TRA) which is identified by a six-digit number. he TRA Code can be found on your property tax bill. The TRA code assigned to your parcel appears on your tax bill. The first three (3) digits is the primary code. Each primary code number is for a specific jurisdiction. If the first three digits are 011 or lower, you live in an incorporated town or city. If the first three digits are greater than 011, then you live in the unincorporated area of Marin County.
If you cannot find your TRA, you can call the Marin County Assessor at (415) 473-7215 send an email us (opens a new window) to get that information.
Please note that the United States Post Office may designate or associate your property with a particular city; however, the property is only within the town/city boundary if it the Tax Rate Area(TRA) identifies it as being in the town or city.
The Marin County Assessor does not show zoning on the Assessor parcel maps. If your property is in the city or town limits, contact the town/city planning department. If your property is located within the unincorporated area in the County of Marin, please contact the Marin County Community Development Agency Planning Division at (415) 473-6269.
Please come into our office and request assistance from a member of our mapping staff. They will be able to explain that for you. Trying to explain a legal description over the telephone is extremely difficult.
The Marin County Assessor’s Office located at Marin County Civic Center Assessor Room 208, 3501 Civic Center Drive, San Rafael, CA 94903. Office hours are from 9:00 AM to 4:00 PM Monday through Friday excluding major holidays.
The dimensions of your parcel can be found on the Assessor Parcel map. You will need your ten-digit Assessor parcel number (example 123-456-48) in order to view the Assessor parcel map page online. You can locate your parcel number on your valuation notice, tax bill, deed, or by calling the Marin County Assessor at (415) 473-7215 or via email Mapping (opens a new window). The Assessor maps can be viewed on the Marin County Assessor-Recorder-County Clerk website by Search Assessor Records By Map Book.
If you don't have computer access, you can view the full set of Assessor parcel maps at the Marin County Assessor’s Office located at Marin County Civic Center Assessor Room 208, 3501 Civic Center Drive, San Rafael, CA 94903.There is a $5 charge for each paper copy of a map.
Your property boundaries are defined by the legal description on your deed. The language on the deed typically references line distances and bearings. It may also reference a legally recorded subdivision or parcel map which has the legal boundaries delineated on the recorded map.
To identify the physical boundaries of your property, you will need to contact a licensed land surveyor. Licensed land surveyor contact information can be found in the local phone book or on the Internet
The Marin County Assessor-Recorder- County Clerk staff are forbidden by California legal codes to practice law or provide legal advice.
If you are trying to locate the property lines or corners of your parcel for legal purposes, we recommend you contact a licensed land surveyor.
If you are just trying to read or understand the information on the Assessor map page that makes up your property, please contact us. Our office is located at the Marin County Civic Center, 3501 Civic Center Drive room 208, San Rafael, CA. You can also contact a member of the Assessor Mapping staff via phone at (415) 473-5073 or via email Mapping (opens a new window). Office hours are from 9:00 AM to 4:00 PM Monday through Friday excluding major holidays.
You may be eligible for an Assessor Parcel Combination to combine your two parcels into a single parcel for assessment purposes. Please note that application for an Assessor Parcel Combination does not result in the immediate issuance of a new single Assessor Parcel Number.
Combining two or more properties together is possible if certain requirements are met. An Assessor Parcel combination is two or more Assessor Parcels consolidated into one Assessor’s parcel resulting in a single annual property tax bill. Assessor Parcel combinations are completed for property assessment purposes only. This action does not imply legal lot status nor does it constitute legal lot approval by any planning/building authority. If you have any questions regarding legal lots, you should contact the appropriate planning/building authority where the property is located.
If you plan to apply for an Assessor Parcel combination or need additional information, please contact the Assessor Mapping staff at (415) 473-5073 or via email the Mapping Division (opens a new window) beforehand so that the Assessor Mapping staff can verify that you meet the conditions as shown above.
Applications for an Assessor Parcel Combination must be made in person at the Office of the Marin County Assessor located in Room 208 of the Marin Civic Center, 3501 Civic Center Drive, San Rafael, CA 94903. Office hours are 9:00 AM-4:00 PM Monday through Friday.
People or entities who receive possessory interest assessments are often puzzled. They are often confused as to why they are asked to pay property tax in addition to paying rent to the governmental agency.
The explanation is that government entities do not have to pay property tax. At the same time, the private individual or company still receives the services and benefits that other similar taxable properties enjoy. The possessory interest tax helps to pay the holder's share of those costs.
Property taxes pay for many services provided to the public, including schools, police and fire departments, flood control, community health and recreational organizations and the services of many other public agencies. The taxes generated by possessory interests contribute to the funding of these same services.
Possessory interests are normally assessed on the unsecured tax roll because the property rights being assessed are not owned by the assessee and cannot provide security for the taxes owed. In other words, the county cannot seize the property in order to satisfy any delinquent property tax.
The payment schedule for unsecured roll tax bills is significantly different than for secured roll tax bills and taxpayers should be aware of this difference. Unsecured bills are due and payable in full no later than August 31 each year. Unsecured bills are not split into two installments with two different delinquency dates, as is the case with secured roll tax bills.
For more information regarding tax bill amounts, please contact the Marin County Tax Collector located at the Marin County Civic Center, 3501 Civic Center Drive room 208, San Rafael, CA. You can also contact a member of the Tax Collector staff via phone at (415) 473-6133 or via email the Tax Collector (opens a new window). The Marin County Tax Collector Office hours are from 9:00 a.m. to 4:30 p.m. Monday through Friday (closed major holidays).
The Assessor considers the actual permitted use under a lease or special use permit. Assessor will also consider that there is only a lease held by the occupant, not the fee ownership of the property. The Assessor will also consider the actual or anticipated term of possession. For example, property leased from the government for ten years, will revert back to the government at that time. It is the present value of the rights for ten years, which are held by the occupant, which are assessed. The rights that will revert back to the government after the ten-year occupancy are not assessed to the holder of the Possessory Interest.
All taxable possessory interests are assessed as of the lien date, January 1, of each year. The person or entity in possession of the property on the lien date. There is no provision made for the Assessor to prorate the taxes if the possessory interest is terminated after the lien date, January 1.
Every year the Assessor's staff requests that every government agency in the county provide information regarding all occupancies of the property they own. The Assessor analyzes the data received from the governmental agencies and makes the appropriate assessments.
By law, every governmental agency in the county must respond to the Assessor's annual request for information. The information assists the Assessor in conducting fair and accurate possessory interest assessments.
The California State Board of Equalization publishes a series of Assessor's Handbooks to provide guidance to local Assessors, including an Assessment of Taxable Possessory Interests[External PDF] handbook.
In 1978, California voters passed Proposition 8, a constitutional amendment to Article XIII A that allows a temporary reduction in assessed value when real property suffers a decline in value. A decline in value occurs when the current market value of real property is less than the current assessed (taxable) factored base year value as of the lien date, January 1. Proposition 8 is codified by California Revenue and Taxation section 51(a) (2)[External].
Real property may decline in market value from one lien date (January 1) to the next lien date (January 1); however, it will not benefit from a lower assessment unless its market value falls below the current factored base year value. For example, if you purchase your property during a time when the real estate market falls dramatically, it is likely that your property will benefit from a Proposition 8 reassessment. The reduction in value is typically temporary and may be the result of changes in the real estate market, the neighborhood, or the property itself.
When the market value of a property on the lien date (January 1) falls below the factored base year value (current assessed value), the Marin County Assessor is obligated to review the property and enroll the lesser of the factored base year value or market value. The factored base year value of real property is the market value as established in 1975, or as established when the property last changed ownership, or when the property was newly constructed, plus the annual inflation factor of no more than 2% applied for each year.
A property that has been reassessed under Proposition 8 is then reviewed annually to determine its lien date (January 1) value. The assessed value of a property with a Proposition 8 value in place may increase each lien date (January 1) by more than the standard two percent maximum allowed for properties assessed under Proposition 13; however, unless there is a change in ownership or new construction, a property’s assessed value can never increase above its factored Proposition 13 base year value after adjusting for the annual increase.
Example A property previously assessed at $500,000 received a Proposition 8 reduction in value to $450,000 as of the lien date (January 1). By the next lien date (January 1), the property's market value had increased five percent, or $22,500, and, thus, the assessor enrolled a value of $472,500 for that year. Because the current market value is less than its current factored base year value of $510,000 ($500,000 + 2% annual increase), increasing the assessed value by five percent is legal since the two percent limitation of Proposition 13 applies only to increases in the base year value. Since the current market value continues to be less than the factored base year value, an increase beyond the two percent limitation is appropriate. As the year progresses, property values rebound dramatically and the market value of the property is now $525,000. Because the current factored base year value for this year is $520,200 ($510,000 + 2%), which is lower than the current market value, the adjusted factored base year value would be reinstated and enrolled, and the annual increase will again be limited to two percent.
You may file a Request for Assessment Review form[PDF] with the Marin County Assessor between July 1 and November 2, 2024 for the fiscal year beginning on July 1 of that same year. The form is available on the Assessor’s website beginning July 1 each year.
Filing of the Request for Assessment Review form[PDF] is from July 1 through November 2, 2024, inclusive. If you disagree with an assessment made by the Assessor, and it hasn’t been resolved by November 2, 2024, you have the right to appeal that assessment to the Assessment Appeals Board by filing an Assessment Appeal Application between July 2 and November 30, inclusive.
The Assessment Appeals Board[PDF] is an independent body appointed by the Board of Supervisors. The filing of the application, however, does not excuse you from paying taxes as they become due. To avoid penalties, you must pay your taxes on time.
The Marin County Assessor asks that you provide information that supports your opinion that the market value for your property is less than the assessed value. The best supporting documentation is information on sales of comparable properties in your neighborhood. Ideally, the Assessor would like to see at least two comparable sales that sold close to the January 1 lien date. The sales can occur prior to January 1, but no later than April 1. For example, for an assessment review for the 2020 lien date (January 1, 2020), the Assessor accepts comparable sales date that occurred prior to January 1, 2020 but no later than April 1, 2020
No. Any properties that have received Proposition 8 reductions in the prior year as a result of the assessor's informal review process is automatically reviewed in the following year to ascertain whether that year's lien date value should be maintained, lowered, or increased. However, keep in mind that you must annually review the assessed value of your property to determine your need to confer again with the assessor or file a formal Assessment Appeal Application.
When the review is completed by the Assessor, you will be notified by mail as to the results of the review. If you do not receive a notice by November 15, please contact the Assessor’s office to check on the status of your request. Please note that the deadline to file a formal appeal is November 30. For more information on how to file an Assessment Appeal, please contact the Marin County Appeals Board Clerk at (415) 473-7345 or email the Appeals Board (opens a new window). You can also visit the Appeals Board website.
If you do not agree with the value determined by the Assessor, or if your request did not result in a lower value, please contact the Assessor’s office and speak with the appraiser who made the determination. You may also file a formal appeal with the Marin County Assessment Appeals Board which is an independent board established to resolve differences in property value opinions between the county assessor and property owners. In Marin County, you must file your formal appeal on an “Assessment Appeal Application” between July 2 and November 30 of the fiscal year that you are disputing.
For more information on how to file an Assessment Appeal, please contact the Marin County Appeals Board Clerk at (415) 473-7345 or email (opens a new window) them. You can also visit the Appeals Board website
A comparable sale is a property that sold with features that are similar to your property. Comparable sales information helps you analyze the value of your home. For example, a property similar in location, zoning, size, number of bedrooms and bathrooms, age, quality and condition to yours that sold in the "open" market is a comparable sale. However, not all of these factors must be the same as your property to be a comparable sale – "similar" does not mean "identical." An "open" market means the transaction must have been offered for sale under typical market conditions; thus, a sale to a relative or a sale under distress may or may not have been sold under open market conditions. If using such sales, further investigation is required to determine if any unusual or favorable conditions were involved.
Comparable sales information is available for viewing at the Marin County Assessor's office located at the Marin County Civic Center, room 208, 3501 Civic Center Drive, San Rafael, CA. Office hours are 9:00 am – 4:00 pm, Monday through Friday. You may also get comparable sales information from a local real estate professional, or from various public websites.
No. Only the most recent lien date (January 1) assessment may be reviewed.
Proposition 8 neither allows for relief pertaining to other dates/prior years nor applies to supplemental assessments. If you are questioning the assessment from a prior year, you must go through the assessment appeals process.
For more information regarding the Request for Assessment Review (Proposition 8) process, please contact the Marin County Assessor’s office at (415) 473-7215 or by email the Assessor (opens a new window). The Marin County Assessor's office is located at the Marin County Civic Center, Room 208, 3501 Civic Center Drive, San Rafael, CA 94903. Office hours are 9:00 AM-4:00 PM, Monday through Friday.
The transfer of real property between parents and children can be excluded from reappraisal for property tax purposes. The principal place of residence and up to a maximum of $1,000,000 in assessed value of any additional property may be transferred without a tax increase. An application must be filed with the Marin County Assessor's Office to determine eligibility for this exclusion.
The Claim for Reassessment Exclusion for Transfer Between Parent and Child (Proposition 58) form exclusion claim must be filed either within three years of the purchase or transfer of the property, or prior to the subsequent transfer of the property to a third party, whichever is earlier. However, if the claim is filed within six months after the date of mailing of the Marin County Assessor's Notice of Supplemental or Escape Assessment issued as a result of the purchase or transfer for which the claim is filed, the claim will be deemed timely. Further, if the property has not been transferred to a third party, the Assessor may grant the exclusion prospectively pursuant to an otherwise untimely claim, if certain conditions are met.
No. In order to be excluded from reassessment and not count toward the $1 million exclusion limit the residence need only qualify as the principal residence of the transferor.
A principal residence is a dwelling for which the owner/claimant is eligible, in the name of the parent or the child, either a homeowner's exemption (claimant owned and occupied as principal residence at the time of sale or within two years of the acquisition of the replacement property) or a disabled veteran's exemption (claimant is a veteran with service-related disability and a California resident on January 1 of claim year). Only a reasonable portion of the land will be considered a part of the principal residence if the land exceeds the area reasonably necessary as a site for the residence.
Proposition 58 was passed in 1986 which excludes from reassessment transfers between parents and children of the principal residence and $1 million assessed value of other property. An application must be timely filed with the Marin County Assessor's Office to qualify.
Yes. The possible reassessment covers the time period between the date of death & the date of sale. Without the Claim for Reassessment Exclusion for Transfer between Parent and Child that time period will be reassessed & a supplemental bill sent. Upon selling the property to a third party, the children only have 6 months from the notice date of a supplemental or escape notice to submit the Claim Form. Please make certain that the Marin County Assessor's office has the correct address for the executor/successor trustee or other responsible party for the estate.
There is no limit. However, each transferred residence must qualify as a principal residence.
Proposition 58 applies to any transfer of real property between parent and child on or after November 6, 1986.
Otherwise, the higher original Proposition 13 base year value set under the transferor's ownership would someday be reinstated as market conditions improve over time and at a level higher than they would be if the property had received a new Proposition 13 base year value as of the date the property was transferred.
In any case, you may wish to consult with a real estate or estate planning expert for advice before claiming this exclusion.
The Recorder’s Index is a permanent public record of documents. Once something is recorded, it remains in our index in perpetuity. Nothing is ever deleted from our records.
When something happens that affects a previously-recorded document, a subsequent document must be recorded in order to memorialize the change. For example, when a recorded lien is satisfied, a document releasing that lien is recorded to evidence that the lien has been paid off.
The Marin County Recorder’s office records, maintains and preserves the real estate land records of Marin County.
Marin County Civic Center 3501 Civic Center Drive, Room 232 San Rafael, California 94903 Phone number: (415) 473-6093 Fax Number: (415) 473-7893 Email (opens a new window)
Office Hours: M-F 9:00AM - 4:00PM Recording Hours: M-F 9:00AM - 3:00PM
No. There is no public notary in the Marin County Assessor-Recorder-County Clerk’s Office.
Recording fees for documents submitted by mail are payable by check, or money order payable to "Marin County Recorder". Debit cards and all major credit cards are accepted for both recording and copy fees at our public counters. Additional fees apply for credit/debit transactions.
Documents in the Marin County Recorder’s office are indexed under the name of the property owner. Using the Grantor/Grantee index, it is possible to locate any liens or encumbrances recorded under a particular property owner’s name.
You can view the Grantor/Grantee index online at any time at, or in the Marin County Recorder’s lobby during business hours (8:00 AM to 4:00 PM, Monday through Friday). The Marin County Recorder is located at the Marin County Civic Center Room 232, 3501 Civic Center Drive, San Rafael, CA 94903. The online search will only provide you the document index information but you will be unable to view an image of the recorded document. Please be aware that document images can only be viewed on-site at the Recorder’s Office. Recorder’s staff can offer assistance in search techniques but cannot perform searches on your behalf. Title companies and legal experts can offer further assistance in locating records or performing searches.
Yes. The Marin County Recorder will email copies of recorded maps or surveys upon receipt of request and payment.
There is no such thing as an all-inclusive, property-specific “file” maintained by the Recorder’s office. The documents on file in the Recorder’s office are maintained by the date of recording, grantor/grantee names, and an associated document number.
The Marin County Recorder’s office cannot change the information on a recorded document – a recorded document is a permanent record. In order to make changes to title, a new document must be prepared and recorded.
Recorded changes to title usually require the preparation and execution of a document effecting the change.
The most common documents recorded effecting these changes are:
It is highly recommended that you consult an attorney, title company, or professional document preparation service if you are considering making any change to the title of real property or if you have any questions regarding the process. Members of the Recorder’s Office staff are prohibited by California law from providing legal advice. This prohibition includes offering any guidance as to what processes must be undertaken or what forms are required in order to make any change to the title of real property.
Copies of Official Records are $4 for the first page of each requested document and $2 for each additional page within that document. An additional fee of $4 per document applies for certified copies of Official Records.
You should have received your deed at the time you purchased the property. When you pay off the loan on your property, the lender should record a release document (a Reconveyance or a Release of Mortgage) with the Marin County Recorder. You may want to search the Grantor/Grantee index to see whether a release has been recorded.
A Reconveyance/Deed of Reconveyance is a document showing that a Deed of Trust securing a note (loan) has been paid off. The Reconveyance conveys the lender’s “power of sale” interest in the real property back to the owner and clears the title of the Deed of Trust referred to in the document. The deed of reconveyance is processed by your Lender. Please contact your lender for information regarding the timeline for receiving the deed of reconveyance.
The Marin County Recorder does not provide forms for recording. Standard legal forms can be obtained from title companies and stationery stores. Some websites also provide legal forms for download.
Documentary Transfer Tax is a tax on recorded transfers of title to real property. Transfer tax is due on all conveyances where the consideration or value of the property being transferred is more than $100.00. The tax is based on the value of the property changing hands – this means that tax may be due even if no money is involved in the transaction. Transfer tax is due at the time a document is recorded unless an applicable exemption from Documentary Transfer Tax under the California Revenue & Taxation Code is cited on the document. Exemptions include (but are not limited to) transfers of property where proportionate interest does not change, gifts, inheritances, and transfers to revocable trusts.
Documentary transfer tax is calculated at $0.55 per $500.00 (or fraction thereof) of value for all areas of Marin County. Transfers of property located in the City of San Rafael are subject to an additional city tax of $2.00 per $1,000.00 (or fraction thereof).
The Marin County Recorder’s Grantor-Grantee Index is available online and at public computer stations located in the Marin county Recorder’s office located at the Marin County Civic Center, 3501 Civic Center Drive Room 232, San Rafael, CA 94903. Official records from 1/2/1973 to the present are searchable electronically; older records may be researched on-site at the Recorder’s Office at the Marin County Civic Center. The online search will only provide you the document index information but you will be unable to view an image of the recorded document. Please be aware that document images can only be viewed on-site at the Recorder’s Office. Recorder’s staff can offer assistance in search techniques but cannot perform searches on your behalf. Title companies and legal experts can offer further assistance in locating records or performing searches.
An easement may be referenced in the legal descriptions of a recorded deed. Documents creating easements may be recorded separately from or after the original deed is recorded. These documents can be found by searching under the property owner’s name in the Grantor/Grantee index. Official records from 1/2/1973 to the present are searchable electronically; older records may be researched on-site at the Marin County Recorder’s Office at the Marin County Civic Center Room 232. 3501 Civic Center Drive Room 232, San Rafael CA. The online search will only provide you the document index information but you will be unable to view an image of the recorded document. Please be aware that document images can only be viewed on-site at the Recorder’s Office. Recorder’s staff can offer assistance in search techniques but cannot perform searches on your behalf. Title companies and legal experts can offer further assistance in locating records or performing searches.
The best way to locate an easement is by obtaining a Preliminary Title Report from a title company.
Recorder staff cannot prepare the document or provide the necessary forms for doing so; nor can they offer legal advice or assistance in filling out or completing the document. We recommend that you contact a legal advisor for assistance in preparing your document.
In order to add, change or delete a name as it appears on your title, you will likely need to have a new document prepared to effect the change. The Marin County Recorder does not provide forms for recording. Standard legal forms can be obtained from title companies and stationery stores. Some websites also provide legal forms for download.
Record the appropriate, document in the Marin County Recorder's Office. Your document may require an accompanying completed Preliminary Change in Ownership Report[PDF] in order to be accepted for recording.
We recommend that you seek legal advice and assistance from an attorney or title company before filling out documents that affect the ownership of your property.
Members of the Marin County Recorder’s Office staff are forbidden by California legal codes to practice law or provide legal advice; this prohibition includes giving advice about what forms you might need or how you should fill them out.
If you need additional information or have more questions regarding ownership transfer questions, please contact the Assessor Ownership Transfer Division. Our office is located at the Marin County Civic Center, 3501 Civic Center Drive room 208, San Rafael, CA. You can also contact a member of the Ownership staff via phone at (415) 473-7231 or via email the Assessor (opens a new window). Office hours are from 9:00 AM to 4:00 PM Monday through Friday (closed major holidays).
Documents are recorded Monday through Friday from 9:00 AM to 3:00 PM. You can bring your document to our office between those hours. If the document meets recording requirements, the staff will record it while you wait. Documents received after 3:00 may be accepted for recording the next business day. Documents can also be mailed to our office using one of the mailing addresses shown below. Payment is due at the time of recording. Documents not accompanied by sufficient payment will be rejected and returned. Recording fees for documents submitted by mail are payable by check, or money order payable to “Marin County Recorder.” No faxed or emailed copies are accepted. The Marin County Recorder is located at the Marin County Civic Center, room 232, 3501 Civic Center Drive room 232, San Rafael, CA
Marin County Recorder Attn: Real Property Recording 3501 Civic Center Drive, Room 232 San Rafael, CA 94903
Post Office Box (for regular mail): Marin County Recorder Attn: Real Property Recording P.O. Box C San Rafael, CA 94913
Documents submitted for recording are subject to statutory requirements. These requirements vary by document title. General recording requirements are as follows:
Most documents received by mail are recorded within two business days of receipt. Documents presented over the counter are recorded the same day if they are presented before 3:00 PM. Documents received after 3:00 may be accepted for recording the next business day.
In addition to accepting documents in person, we accept documents by mail and by courier.
Documents can also be mailed to our office using one of the mailing addresses shown below. No faxed or emailed copies are accepted. The Marin County Recorder is located at the Marin County Civic Center Room 232, 3501 Civic Center Dr, San Rafael, CA.
Physical address (for documents sent by express mail or courier): Marin County Recorder Attn: Real Property Recording 3501 Civic Center Drive, Room 232 San Rafael, CA 94903
A Mechanic’s Lien can be recorded at the Marin County Recorder’s Office located at the Marin Civic Center Room 232, 3501 Civic Center Drive, San Rafael, CA 94903. The Marin county Recorder’s office hours are from 9:00 AM to 4:00PM Monday through Friday, excluding holidays.
Documents in the Recorder’s office are indexed under the name of the property owner. Using the Grantor/Grantee index, it is possible to locate any liens that have been recorded against you or if a recorded lien has been released.
You can view the Grantor/Grantee index online at any time, or in the Recorder’s lobby during business hours (9:00 AM to 4:00 PM, Monday through Friday) at the Marin County Civic Center. 3501 Civic Center Drive Room 232, San Rafael CA.
Official records from 1/2/1973 to the present are searchable electronically and on site at the Marin County Recorder. Older records may be researched on-site at the Marin County Recorder’s Office at the Marin County Civic Center Room 232, San Rafael CA. The online search will only provide you the document index information but you will be unable to view an image of the recorded document. Please be aware that document images can only be viewed on-site at the Recorder’s Office. Recorder’s staff can offer assistance in search techniques but cannot perform searches on your behalf. Title companies and legal experts can offer further assistance in locating records or performing searches.
The Recorder’s office cannot remove any liens placed against you. To have a lien released, you will need to contact the party or agency who placed the lien.
The records on file with the Recorder’s office only reflect documents that have been submitted for recording. If you are unable to locate a recorded release relating to a lien that has been paid off, you will need to contact the party or agency who placed the lien.
If a Release of Lien has been recorded, but the lien still appears on your credit report, you may need to contact the credit reporting agency or agencies to resolve any conflict.
The Recorder’s Office collects a $10 per document fee on behalf of the District Attorney on documents including Deeds of Trust. This fee is limited to documents defined by California Government Code and Marin County Code as “real estate instruments.” Revenue generated by this fee is limited solely to use in the prevention, investigation, and prosecution of real estate fraud.
Additionally, effective January 1, 2018, California Government Code section 27388.1 (SB2 -- Building Homes and Jobs Act) requires that documents accepted for recording at the Marin County Recorder’s Office be charged an additional $75 fee per title, unless exempted by statute.
For information on recording fees, please see our current fee schedule. Our complete fee schedule is available here.
Federal, State & County Tax Liens:
Tax liens are submitted for recording by various government agencies- Although required by California law to record these documents, the Recorder cannot provide any information regarding the filing or release of tax liens- If you have questions about a tax lien, please contact the agency that submitted the lien by clicking on one of the links below:
To obtain additional information regarding the reason for the lien or pay-off, you will need to contact the agency that placed the lien:
Internal Revenue Service (Federal Income Tax) IRS Liens Section Website
Taxpayer Assistance: (800) 913-6050 Outside U.S.: (215) 516-2000 Hearing Impaired TDD: (800) 829-4059
Taxpayer Assistance: (800) 852-5711 Outside U.S.: (916) 845-6500 Hearing Impaired TDD: (800) 822-6268
California Franchise Tax Board (State Income Tax) Tax Liens Website[External]
Individuals Phone and fax numbers (916) 845-7044 (916) 845-0993 (Fax)
Business Entities
Corporations (888) 635-0494 (916) 845-7033 (916) 855-5519 (Fax)
Partnerships (888) 635-0494 (916) 845-7165 (916) 855-5519 (Fax)
Limited Liability Companies (888) 635-0494 (916) 845-7166 (916) 855-5519 (Fax)
Mailing address LIEN PROGRAM MS A410 FRANCHISE TAX BOARD PO BOX 2952 SACRAMENTO, CA 95827-2952
Overnight service (FedEx, UPS, DHL, etc.) LIEN PROGRAM MS A410 FRANCHISE TAX BOARD SACRAMENTO, CA 95827
Marin County Tax Collector (Local Property Tax) Marin County Website Secured Property: (415) 473-6133 Unsecured Property (boats, aircraft, etc): (415) 473-6139
California Employment Development Department[External] (Employment Tax) Taxpayer Assistance: (866) 564-4228
State Board of Equalization[External] (Sales & Use Tax) Taxpayer Assistance: (800) 400-7115 Hearing Impaired (TTY): 711
You may search the Recorder’s Index online. On the search page, enter the name of the individual (last name first) or company. You may also search by Recorder’s document number (documents recorded after January 1, 1981) or book and page (documents recorded prior to December 31, 1980). The index is accessible by name, document number/book and page, or document type only; not by property address or assessor’s parcel number. The online index includes all records from 1973 to the present. Should you need to search records prior to 1973, you may visit our office in Room 232 of the Marin County Civic Center located at 3501 Civic Center Drive, San Rafael, California. Pursuant to California law, images of recorded documents cannot be viewed online, but may be viewed at our office.
You can look up basic property information at the Marin County Assessor's Office in one of three ways:
If you know one of the three, you can visit the Marin County Assessor’s office located at the Marin County Civic Center, room 208, 3501 Civic Center Drive, San Rafael, CA and use the Marin County Assessor's computerized property data system to determine the other two, and find other property information.
If you have the Assessor parcel number, you can research the Basic Assessment Roll information, such as property characteristics and names on title online by using the ‘Search Assessor Records’ site.
Your parcel number is available:
Documents on file with the Marin County Recorder’s Office are considered to be permanent public records. Once a document is recorded, it cannot be removed from the records or sealed from view.
In many cases, an amendment or corrected document can be filed to correct erroneous information on a document. The Marin County Recorder’s Office does not “fact-check” documents before recording them, and cannot be held accountable for the accuracy of the information contained within a document.
Recorded surveys are often – but not always - referenced in the property’s legal description found on the deed.
Assessor’s Parcel Maps may reference other recorded maps within a given area. On the Parcel Map, parcels or blocks of parcels with bolded corners indicate additional maps available for view within this office. Recently-recorded surveys are also entered into the Grantor/Grantee index under the name(s) of the owner(s) who had the survey created, i.e. “SURVEY SMITH”).
Assessor’s Parcel Maps may also reference recorded maps and surveys within a given area. The recorded maps and surveys are typically shown on the Assessor Parcel Map, with bolded corners that identify the boundaries of the recorded map and the map reference number. The recorded maps and surveys can be viewed in person at the Marin County Recorder’s Office located at the Marin County Civic Center Room 232, 3501 Civic Center Drive, San Rafael. Our office hours are 9:00 AM to 4:00 PM Monday through Friday. Please note that the lack of notation of a recorded map or survey on an Assessor Parcel map does not mean a recorded map or survey does not exist. It is always best to check with the Marin County Recorder to confirm the presence (or lack thereof) of a recorded map or survey.
No. Title reports are generated by title companies and are not recorded. There is no such thing as an all-inclusive, property-specific “file” maintained by the Marin County Recorder’s office. The documents on file in the Recorder’s office are maintained by the date of recording, grantor/grantee names, and an associated document number.
Payment for recording fees and Documentary Transfer Tax is due at the time of recording. For information on recording fees, please see our current fee schedule. Our complete fee schedule is available here.
An Assessor's Parcel Number (APN) is a series of eight digits that are used to inventory or identify property.
The number is composed of a three (3) digit book, a two (2) digit page, a one (1) digit block, and a two (2) digit parcel number.
You can locate your APN on your deed, on your "Annual Property Tax Bill" / "Supplemental Property Tax Bill", on your title report (which you received when you acquired title insurance), by contacting us at (415) 473-7215, or visiting the Assessor's Office at 3501 Civic Center Drive #208, San Rafael, CA. You can also email the Assessor (opens a new window) for assistance.
Any document affecting title to real property that is authorized or required by law to be recorded. This includes, but is not limited to, Grant Deeds, Deeds of Trust, Mechanic’s Liens, Tax Liens, and Reconveyances. The recording requirements for documents are established by the codes for the State of California. Documents presented for recording must meet certain basic requirements.
Payment is due at the time of recording. Documents will be rejected and returned if they are not accompanied by sufficient payment.
Marin County Recorder records do not pertain to the structure on the property, only to the land itself. To search for building permits, contact your city’s building department or, if the property is located in the unincorporated area, contact the Marin County Community Development Agency at (415) 473-6269. The Marin County Assessor’s office may also be able to assist in determining when the property went from being assessed as vacant to being assessed with improvements.
The Marin County Assessor is required to notify the property owner(s) whenever a property is re-assessed due to a change of ownership or completion of new construction. Under Proposition 13, a new base year value is established for the portion of a property that undergoes a “change of ownership”, and a separate base year value is established for any “new construction” completed after a change of ownership. As of July 1, 1983, taxes are based on these new values starting on the first day of the following month. These taxes come in the form of a supplemental assessment, which is determined by taking the new value and subtracting the total value already assessed for that time period. If the new value is higher than the total value already assessed, additional taxes will be due. However, if the new value is less than the total value already assessed, taxes will be refunded.
The supplemental notice shows the owner(s) names, the location of the property and last known mailing address. The supplemental notice also shows the event date (ownership change date/construction completion date), the notice date and the fiscal year for which the value was added and assessed. Also displayed on the supplemental notice is the supplemental value change calculation, as determined by the Marin County Assessor, showing a comparison of the new assessed value of the property as a result of the change of ownership or the date of the completion of the new construction to the value on the secured tax roll prior to the re-assessment. The difference between the two values is the basis of this supplemental tax bill.
California State law requires the Assessor to reassess property upon change-in-ownership or completion of new construction. The Marin County Assessor must reassess property at its market value on the date of a change in ownership or when new construction is completed. The difference between the property's newly determined value after one of these events and the value which was previously enrolled on the Annual Assessment Roll results in a supplemental assessment. This supplemental is in addition to the annual tax bill. After the supplemental value is added to your Assessor parcel by Assessor staff, you will receive written notification of the new assessed value.
A property sells on October 8, 2012. On that date, the seller's assessed value was $30,000. The purchase price was $100,000. On the first day of the month following the change of ownership, there are eight months remaining in fiscal year 2012-2013. The proration factor for the supplemental assessment purposes is .67, based upon the eight remaining months of the twelve-month fiscal year. The resulting bill would be derived by multiplying .67 (8/12) times $70,000 (the value increase), times the applicable tax rate.
California State law requires the Marin County Assessor to re-assess property at its market value on the date a change of ownership or completion of construction occurs. The Marin County Assessor must issue a supplemental assessment that reflects the difference between the prior assessed value and the new assessment. This supplemental value is then prorated based on the number of months remaining in the fiscal year ending June 30. This supplemental assessment will generate a supplemental bill that is in addition to the regular annual tax bill. A decrease in value will result in a negative supplemental tax bill being issued. A negative supplemental tax bill or refund does not cause a change to your current annual tax bill which must be paid timely to avoid penalty.
Note: The supplemental bill is sent directly to the homeowner, not to the mortgage company. If you receive a supplemental tax bill and have any questions about payment responsibility, please contact your mortgage company.
You may be eligible to receive the exemption of up to $7000 of assessed value on a supplemental tax bill if the property you acquired was not already receiving the exemption on the annual tax bill and the property you acquired will be your principal place of residence.
New property owners typically receive a homeowner’s exemption claim form enclosed with their Notice of Supplemental Assessment, approximately 90 to 120 days after the deed is recorded.
A homeowners' exemption is not granted automatically. You must submit a claim form to the Assessor for the homeowners' exemption no later than the 30th day following the date of notice printed on Assessor's Notice of Supplemental Assessment to receive a full exemption. An exemption of $5600 (80% of the full amount) will be granted if you file a claim form by the due date of the first installment of the supplemental bill.
To be eligible for the homeowner exemption you must occupy the home as your principal residence within 90 days of the purchase date or completed new construction for a newly built residence. The homeowners’ exemption can only be applied to a supplemental assessment that is a net increase and results in a supplemental tax bill. It cannot be applied to a supplemental assessment lowering the value.
Yes. Appeals of supplemental assessments must be filed with the local assessment appeals board within 60 days of the mailing date shown on the supplemental tax notice or bill (or the date on the refund check) you receive. If you do not agree with the value determined by the Assessor, please contact the Assessor’s office and speak with the appraiser who made the determination as soon as possible after receiving your "Notice of Supplemental Assessment" or supplemental tax bill (if you did not receive a notice). It is possible that the assessment might be corrected without an assessment appeal hearing if you can provide the county assessor with convincing evidence that the assessment was incorrect.
For more information on how to file an Assessment Appeal, please contact the Marin County Appeals Board Clerk at (415) 473-7345 or email (opens a new window). You can also visit the Marin County Appeals Board website .
IMPORTANT NOTE: It is very important to understand that filing an assessment appeal does not relieve an owner of the responsibility for paying an outstanding tax bill no matter how unfair the owner may feel a bill might be. If you do not pay the bill in a timely manner, you will incur penalties and interest charges that could otherwise be avoided. If you pay a bill and subsequently the Marin County Appeals Board lowers the value, you will be refunded any excess taxes you've paid.
Property tax payments are handled by the Marin County Tax Collector.
The Assessor’s Office determines the assessed value of property. You can use the online Supplemental Tax Estimator toll to get an estimate of your supplemental taxes.
The Marin County Department of Finance calculates the bill amount due and the Marin County Tax Collector sends out the property tax bills.
Yes. The supplemental tax bill is sent in addition to the annual tax bill and both must be paid as specified on each tax bill.
If you need additional information or have more questions regarding property tax bills or payment, please contact the Marin County Tax Collector located at the Marin County Civic Center, 3501 Civic Center Drive room 208, San Rafael, CA. You can also contact a member of the Tax Collector staff via phone at (415) 473-6133 or via email the Tax Collector (opens a new window). The Marin County Tax Collector Office hours are from 9:00 AM to 4:30 PM Monday through Friday (closed major holidays).
If you purchase and then resell property within a short period of time and the Marin County Assessor has not already issued a supplemental assessment for the date you first acquired the property, any supplemental tax bills will be prorated between you and the new owner. In that case, you would receive a tax bill that reflects only the actual time period you owned the property. The new owner would receive a separate supplemental tax bill reflecting the period of ownership from the date he or she acquired the property until the end of that fiscal year. If the supplemental bill for your acquisition of the property is issued before a subsequent sale of the property, it is a valid bill and the county cannot prorate the bill between you and the new owner. In that case, any proration of the supplemental bill you do receive then becomes a private matter to be resolved between buyer and seller.
If you need additional information regarding the supplemental value added, please contact us. Our office is located at the Marin County Civic Center, 3501 Civic Center Drive room 208, San Rafael, CA. You can also contact a member of the Assessor staff via phone at (415) 473-7215 or via email the Assessor (opens a new window). Office hours are from 9:00 AM to 4:00 PM Monday through Friday (closed major holidays).
The date on which supplemental bills are due varies depending upon when the supplemental bills are mailed by the Marin County Tax Collector. The due date(s) are shown on every bill.
No. You are only taxed on the supplemental value for the portion of the current fiscal year remaining after you purchased the property or completed new construction.
Changes in ownership or completed new construction that occur between January 1 and May 31 generate two supplemental assessments. The first supplemental tax bill is for the change in value of the property for the period between the first day of the month following the event date and the end of the current fiscal year (i.e., the following June 30). The second tax bill covers the change in value of the property for the entire 12-month period of the coming fiscal year, beginning on the following July 1.
If your supplemental event occurred in the current fiscal year, between June 1 and December 31, only one supplemental assessment will be issued to account for the change in value of the property for the period between the first day of the month following the event date and the end of the current fiscal year (i.e., the following June 30).
The Marin County Assessor determines the value of the property, the Marin County Department of Finance calculates the amount of taxes, prepares the tax bills and collects the tax due from each property. The Marin County Department of Finance distributes the revenues to each of the taxing jurisdictions.
If you need additional information or have more questions regarding property tax payment, please contact the Marin County Tax Collector located at the Marin County Civic Center, 3501 Civic Center Drive room 202, San Rafael, CA. You can also contact a member of the Tax Collector staff via phone at (415) 473-6133 or via email the Tax Collector. The Marin County Tax Collector Office hours are from 9:00 AM to 4:30 PM Monday through Friday (closed major holidays).
You can also visit their Online Tax Payment webpage.
For more information regarding tax bill amounts, please contact the Marin County Tax Collector located at the Marin County Civic Center, 3501 Civic Center Drive room 202, San Rafael, CA. You can also contact a member of the Tax Collector staff via phone at (415) 473-6133 or via email (opens a new window) them. The Marin County Tax Collector Office hours are from 9:00 AM to 4:30 PM Monday through Friday (closed major holidays).
To obtain a copy of your secured property tax bill, please contact the Marin County Tax Collector located at the Marin County Civic Center, 3501 Civic Center Drive room 202, San Rafael, CA. You can also contact a member of the Tax Collector staff via phone at (415) 473-6133 or via email (opens a new window). The Marin County Tax Collector Office hours are from 9:00 AM to 4:30 PM Monday through Friday (closed major holidays).
The secured property tax bills are usually mailed out in late September or early October of each year.
The first installment of your property taxes is due November 1 and is delinquent after 5:00 pm on December 10. A 10% penalty is added after December 10. The second installment of your property tax is due February 1 and is delinquent after 5:00 pm on April 10.
Property taxes may be paid in person at the Marin County Tax Collector Office located at 3501 Civic Center Drive, Room 202, San Rafael, CA 94913. The Marin County Tax Collector Office hours are from 9:00 AM to 4:30 PM Monday through Friday ( closed major holidays).
Marin County Tax Collector 3501 Civic Center Drive, Room 202 P.O. Box 4220 San Rafael, CA 94913-4220
The annual secured property tax bills are sent to the owner of record as of lien date (January 1).
Proposition 60 was a constitutional amendment approved by the voters of California in 1986. It is codified in Section 69.5 of the Revenue and Taxation Code, and allows the transfer of an existing Proposition 13 base year value from a former residence to a replacement residence within the same California county, if certain conditions are met. This benefit is open to homeowners who are at least 55-years old (or are disabled as specified in the law), and who meet the requirements.
Proposition 60 allows transfers of base year values within the same county (intracounty). Proposition 90 allows transfers from one county to another county in California (intercounty) and it is the discretion of each county to authorize such transfers. As of September 2013, only nine counties have passed an ordinance authorizing intercounty transfers; however, it is recommended that you call your assessor for verification as it could change at any time.
Since the counties indicated above are subject to change, we recommend contacting the county to which you wish to move to verify eligibility.
You, or a spouse residing with you, must have been at least 55 years of age when the original property was sold.
The replacement property must be your principal residence and must be eligible for the homeowners' exemption or disabled veterans' exemption.
The replacement property must be of equal or lesser "current market value" than the original property. The "equal or lesser" test is applied to the entire replacement property, even if the owner of the original property purchases only a partial interest in the replacement property. Owners of two qualifying original properties may not combine the values of those properties in order to qualify for a Proposition 60 base-year value transfer to a replacement property of greater value than the more valuable of the two original properties.
The replacement property must be purchased or newly constructed within two years (before or after) of the sale of the original property.
To receive retroactive relief from the date of transfer, you must file your claim within three years following the purchase date or new construction completion date of the replacement property.
Your original property must have been eligible for the homeowners' or disabled veterans' exemption either at the time it was sold or within two years of the purchase or construction of the replacement property.
The original property must be subject to reappraisal at its current fair market value at the time of sale. Therefore, most transfers between parents and children will not qualify.
This is a one-time only benefit. Once you have filed and received this tax relief, neither you nor your spouse who resides with you can ever file again, even upon your spouse's death or if the two of you divorce. The only exception is that if you become disabled after receiving this tax relief for age, you may transfer the base year value a second time because of the disability, which involves a different claim form.
Marin County does not have an ordinance enabling the intercounty base year vale transfer.
As of September 19, 2013, only nine counties the following eight counties in California have an ordinance enabling the intercounty base year value transfer:
You may transfer your base year value only once, with the one exception that if a person first received relief for age and subsequently became severely and permanently disabled after the date of the original claim and had to move because of the disability (Proposition 110), then the base year value may be transferred a second time. The base year value transfer, however, is not available in the reverse situation; if you receive the benefit due to disability, then you cannot subsequently claim the relief for age.
After both transactions are complete, an application must be filed with the county assessor where the replacement property is located. The claim form, BOE-60-AH, Claim of Person(s) at Least 55 Years of Age for Transfer of Base Year Value to Replacement Dwelling, may be obtained from the assessor's office. The form can be found on our website.
Yes, as of January 1, 2007, a claim that is filed after the three-year filing period may receive the benefits commencing with the lien date of the assessment year in which the claim is filed. Retroactive benefits from the date of transfer will not be granted. The full cash value of the replacement property in that assessment year shall be the base year value from the year in which the property was transferred, factored to the assessment year in which the claim is filed. The factored base year value of any new construction which occurred between the date of sale and the date the prospective relief is being applied will be added.
A claimant is any person claiming Proposition 60 property tax relief. A claimant must be an owner or co-owner of the original property as a joint tenant, a tenant in common, or a community property owner. A spouse of the claimant is also considered a claimant if the spouse is a record owner of the replacement dwelling (and thus must provide his/her social security number on the claim).
An owner of record of the replacement property who is not the claimant's spouse is not considered a claimant, and a claim filed for the property will not constitute use of the one-time-only exclusion by the co-owner even though that person may benefit from the property tax relief.
No, you must be at least 55 when your original property sells. While you may be 54 when you purchase your replacement property, you must be at least 55 when you sell your original property.
You are considered the property owner for property tax purposes if you are the present beneficial owner of the trust, not simply the trustee of the trust. For property tax purposes, the property owner is the person who has the present beneficial interest of a trust. The trustee holds legal title to the trust property but may not necessarily be the present beneficial owner of it.
The market value of the replacement property as of the date of purchase must be equal or less than the market value of the original property on the date of sale. The meaning of "equal or lesser value" depends on when you purchase the replacement property. In general, equal or lesser value means:
100% or less of the market value of the original property if a replacement property were purchased or newly constructed before the sale of the original property, or 105% or less of the market value of the original property if a replacement property were purchased or newly constructed within the first year after the sale of the original property, or 110% or less of the market value of the original property if a replacement property were purchased or newly constructed within the second year after the sale of the original property.
In determining whether the "equal or lesser value" test is met, it is important to understand that the market value of a property is not necessarily the same as the sale or purchase price. The assessor will determine the market value of each property. If the market value of your replacement dwelling exceeds the "equal or lesser value" test, no relief is available.
No. Unless the entire replacement dwelling satisfies the "equal or lesser value" test, no benefit is available. It is "all or nothing." Partial benefits are not granted.
No, comparison of values must be between the total properties involved and not just a fractional interest. Only if the property that is being purchased has a market value of $180,000 (or less), will the property qualify for the base year value transfer.
A property that is given away or acquired by gift or devise will not qualify because nothing of value was exchanged. Section 69.5 requires a "sale" of the original property and a "purchase" of a replacement dwelling. Sale and purchase are statutorily defined as a change in ownership for consideration. This is a two-part test: (1) the property must be subject to change in ownership and (2) something of value must be exchanged for the property.
If the original property has a separate living unit that is used as a rental, its full cash value would be allocated between the main residence and the rental unit and only the value of the unit the claimant occupies would be compared to the value of the replacement dwelling. The factored base year value being transferred would be adjusted for both the separate unit and that portion of land used to support the second unit. A unit would be considered separate from the main residence if it has its own kitchen, bathroom facilities, and entrance and is used for purposes incompatible with the homeowners' exemption.
The market value of the separate living unit (land and improvements) would be deducted from the market value of the total property. Only the amount of the indexed base year value allocated to the original residence would be transferred.
If, however, the separate living unit is used solely as a guest house, it may be considered part of the principal residence and the full cash value of the entire property may be transferred to the replacement property, even if the new property does not have such a separate living unit.
No. Only one of you can receive the benefit. Assuming you both qualify, you must decide between yourselves who will get the benefit. Only in the case of a multiple unit original property where several co-owners qualify for separate exemptions may portions of the factored base year value of that property be transferred to several replacement dwellings.
Yes, as long as you have moved into the inherited residence and live in it as your primary place of residence. If you are over age 55, you may sell your primary residence, buy another residence, and transfer the base year value as long as all the other requirements (timing, value, residency, timely filed claim) are met. It does not matter how you acquired your original property.
No. The original property must be eligible for the homeowners' exemption because you own it and because it was your principal place of residence, either
If you did not have the homeowners' exemption on your property, you may need to provide documents to the assessor that prove it was your principal place of residence. Proof of residency may include voter or vehicle registration, bank accounts, or income tax records.
Regardless of the reason, if the new construction is not completed within two years, the property will not qualify for property tax relief. There is no provision for exceptions due to hardship or other factors that may have prevented compliance with the two-year time period from the date of sale of the original property.
Yes, provided (1) the construction is completed within two years of the sale of the original property and (2) the full cash value of your new construction plus the market value of your replacement home when purchased does not exceed the market value of the original property as determined for the original claim. You must notify the assessor in writing within 6 months after completion of the new construction[PDF].
It may. The date of your lot purchase has no bearing on the qualifying time period for base year value transfers. Section 69.5, subdivision (h)(1) provides that a base year value shall be transferred as of the latest qualifying date:
Thus, if your new home is completed within two years of the sale of your original home the time period requirement will be satisfied.
The full cash value of the lot and improvements as of the date of completion of new construction must be equal to or less than the full cash value of the original property as of the date of sale.
Yes. If you do not agree with the full cash value that was placed on the original property and your claim was denied because the replacement property did not meet the value comparison test, the appeals board would have to determine the full cash value of the original property for purposes of qualification. An appeals board has the jurisdiction to hear such an appeal if
If you do not agree with the value determined by the Assessor, or if your request did not result in a lower value, please contact the Assessor’s office and speak with the appraiser who made the determination. You may also file a formal appeal with the Marin County Assessment Appeals Board which is an independent board established to resolve differences in property value opinions between the county assessor and property owners. In Marin County, you must file your formal appeal on an “Application for Changed Assessment” ” within 60 days after the date of mailing of your supplemental bill, or between July 2 and November 30 of the fiscal year that you are disputing.
Yes, there are two separate property tax exemptions available to veterans who own property in the State of California.
You may also contact the Marin County Veteran Services Officer, Mr. Sean Stephens, for assistance. His office is located at 10 North san Pedro Suite 101, San Rafael, CA. He can also be reached via phone at (415) 473-6193 or via email him (opens a new window). Office hours are from 8:30 AM to 4:00 PM Monday through Friday (closed major holidays).
Veterans' Exemption
The California Constitution provides a $4,000 real property (for instance, a home) or personal property (for instance, a boat) exemption for honorably discharged veterans or the spouse or pensioned parent of a deceased, honorably discharged veteran. Most persons, however, are disqualified from this exemption due to restrictions on the value of property a claimant may own. A person who owns property valued at $5,000 or more ($10,000 or more for a married couple or for the unmarried surviving spouse of a qualified veteran) is not eligible for this exemption. Thus, a veteran who owns a home would most likely not qualify for the veterans' exemption.
Disabled Veterans’ Exemption
The California Revenue and Taxation Code section 205.5[External PDF] provide a property tax exemption for the home of a disabled veteran or an unmarried spouse of a deceased disabled veteran.
There is a basic $143,273 exemption or a low-income $214,910 exemption available to a disabled veteran who, because of an injury incurred in military service:
* Both exemption amounts are annually adjusted for cost of living index; as of January 1, 2020, the exemption amounts will be $143,273 and $214,910 respectively. These amounts are determined by the California State Board of Equalization[External PDF] each year
An unmarried surviving spouse may also be eligible if the service person died as the result of a service-connected injury or a disease incurred while on active duty in the military. In other words, a veteran may not have been eligible during his or her lifetime, but the surviving spouse may become eligible for the exemption upon the veteran's death.
Unlike the veterans' exemption, the disabled veterans' exemption has no personal wealth cap requirements. The exemption is only available on a veteran's principal place of residence. The home may only receive one property exemption. Thus, if a homeowners' exemption has been granted on a property and the owner subsequently qualifies for the disabled veterans' exemption, the homeowners' exemption should be cancelled to allow for the disabled veterans' exemption as it provides the greater benefit.
An exemption from property tax may be available on property that constitutes the principal place of residence of a veteran who is 100% disabled or unemployable because of a service-connected disability or disease, that is owned by the veteran, the veteran's spouse, or the veteran and the veteran's spouse jointly. This exemption can be substantial and varies in size based upon the amount of their household income:
You may also contact the Marin County Veteran Services Officer, Mr Sean Stephens, for assistance. His office is located at 10 North san Pedro Suite 101, San Rafael, CA. He can also be reached via phone at (415) 473-6193 or via email him (opens a new window). Office hours are from 8:30 AM to 4:00 PM Monday through Friday (closed major holidays).
A Disabled Veterans' Exemption claim form must be filed with the Assessor's Office along with the following documents:
You may also contact the Marin County Veteran Services Officer, Mr. Sean Stephens, for assistance. His office is located at 10 North San Pedro Suite 101, San Rafael, CA. He can also be reached via phone at (415) 473-6193 or via email him (opens a new window). Office hours are from 8:30 AM to 4:00 PM Monday through Friday (closed major holidays).
Yes, the United States National Guard or National Guard Reserves are a component of the United States Army (the Army National Guard) and the United States Air Force (the Air National Guard).
You may also contact the Marin County Veteran Services Officer, Mr. Sean Stephens, for assistance. His office is located at 10 North San Pedro Suite 101, San Rafael, CA. He can also be reached via phone at (415) 473-6193 or via email (opens a new window). Office hours are from 8:30 AM to 4:00 PM Monday through Friday (closed major holidays).
The claim form, titled Claim for Disabled Veterans' Property Tax Exemption[PDF], must be filed with the Marin County Assessor. Your application must also include:
For the basic disabled veterans' exemption, you need only file once. Once granted, the exemption is continuous unless you become ineligible because:
For the low-income disabled veterans' exemption, annual filing is required to certify that your yearly household income for the prior calendar year does not exceed the maximum allowable income, as calculated, for the ensuing fiscal year.
To be considered timely, an exemption claim must be filed with the Assessor by the January 1st following the date of the disability rating from the Veterans Administration, or within 90 days of the receipt of the disability rating from the United States Department of Veterans Affairs (USDVA), whichever is later. (ref California Revenue & Taxation Code 276.1 and 276.2[External])
For the low-income exemption only, a claim must be filed with your county assessor each year. Following the initial claim, subsequent annual filing periods are as follows:
Annually, the Marin County Assessor mails a notice, California State Board of Equalization form BOE 261-GNT, to all taxpayers who received the exemption in the preceding year. When applicable, the claimant must return this notice and provide the reason for the change in eligibility. If there is no change, the taxpayer may ignore the notice.
The notice also provides information on the qualifying and disqualifying conditions of the exemption, the annual adjusted threshold income limit for the low-income exemption, and the annually adjusted exemption amounts for both the basic and low-income exemptions.
There are two areas in the disabled veterans' exemption that provide for annual adjustments for inflation (California Revenue and Taxation Code section 205.5, subdivisions (g) and (h)[External])
For each assessment year, both the exemption amount and the income limit are compounded annually by an inflation factor based upon the California Consumer Price Index (CCPI).
The United States Department of Veterans Affairs (USDVA) must have either:
In this discussion, totally disabled means the same as 100 percent disabled or a person with 100 percent disability rating.
The Law says that that for property tax purposes, "...being totally disabled means that the US Department of Veterans Affairs (USDVA) has rated the disability at 100 percent or has rated the disability compensation at 100 percent by reason of being unable to secure or follow a substantially gainful occupation." Effective January 1, 2001, veterans who are blind in both eyes, or have lost the use of two or more limbs were given the equivalency of totally disabled. (ref California Revenue & Taxation Code Section 205.5.e[External])
You may also contact the Marin County Veteran Services Officer, Mr. Sean Stephens, for assistance. His office is located at 10 North San Pedro Suite 101, San Rafael, CA. He can also be reached via phone at (415) 473-6193 or via email (opens a new window). Office hours are from 8:30 AM to 4:00 PM Monday through Friday ( closed major holidays).
No. A disability rating of 100 percent is required to be eligible for the exemption. Unfortunately, there are no partial allowances for a rating less than 100 percent.
Yes. As long as your husband occupied the home immediately prior to his confinement, the exemption will remain in continuous effect.
You may also contact the Marin County Veteran Services Officer, Mr Sean Stephens, for assistance. His office is located at 10 North san Pedro Suite 101, San Rafael, CA. He can also be reached via phone at (415) 473-6193 or via email (opens a new window). Office hours are from 8:30 AM to 4:00 PM Monday through Friday ( closed major holidays).
No. Pursuant to California Revenue and Taxation Code section 276.3[External], when a property that was receiving a disabled veterans' exemption is sold or transferred and the buyer is not eligible for the exemption, the exemption shall cease to apply on the date of that sale or transfer. Furthermore, termination of the exemption will be treated as an escape assessment and you will be responsible for the increased taxes (as prorated) since you do not qualify for the exemption that was in effect.
You do not have to file another claim for exemption on the supplemental assessment if you previously filed for the exemption on your property. However, if you received a notice of supplemental assessment and you have not yet filed for the exemption, the full exemption amount is available only if you file within 30 days of receiving the notice of supplemental assessment.
If you file after 30 days of receiving the supplemental notice but on or before the date on which the first installment of taxes on the supplemental tax bill becomes delinquent, you will be allowed 90 percent of the amount of the exemption. If you file after the date on which the first installment of taxes on the supplemental tax bill becomes delinquent, 85 percent of the amount of the exemption will be allowed. Check your supplemental tax bill for the date on which the first installment of taxes on the supplemental tax .
You may also contact the Marin County Veteran Services Officer, Mr Sean Stephens, for assistance. His office is located at 10 North san Pedro Suite 101, San Rafael, CA. He can also be reached via phone at (415) 473-6193 or via email (opens a new window). Office hours are from 8:30 AM to 4:00 PM Monday through Friday (closed major holidays).
The effective date of the exemption on your new home is the date you move in, and termination of the exemption on your previous home is as of the date it no longer is your permanent place of residence. You must file California State Board of Equalization form BOE-261-GNT[PDF], Disabled Veterans' Exemption Change of Eligibility Report, with the Marin County Assessor to terminate the exemption on your old home and file a claim for your new home using California State Board of Equalization form BOE-261-G[PDF].
If your disability rating was effective prior to your buying your home, the exemption amount will be prorated from the date the property became eligible for the exemption. If your disability rating became effective after the purchase, the exemption will be prorated as of the effective date of your disability. Since you filed for the exemption timely, that is, before the next lien date (January 1, 2019), the full prorated exemption amount is available to you.
The exemption is effective as of the date of your disability rating, March 10, 2018.
Yes, a disabled veterans' exemption can be retroactive to the effective date of disability, unemployability or death as determined by the United States Department of Veterans Affairs (USDVA). All years that are claimed will be eligible for the full exemption if a claim is filed on or before the January 1st following the date of the disability letter or within 90 days of receipt of the disability rating from the United States Department of Veterans Affairs (USDVA ), whichever is later.
Yes. California Revenue and Taxation Code section 276.1[External] provides that the retroactive period begins from the effective date of your disability rating. Rather than receiving a partial exemption when you file late due to the delayed disability rating, the full amount of the disabled veterans' exemption may be granted. The county assessor will cancel or refund the amount of taxes, subject to a four-year limitation (Revenue and Taxation Code section 5097[External]), including any interest and penalties, on your property's assessed value that would have been exempt had you filed the claim timely. For a 100 percent exemption, you must file the claim with the Marin County Assessor within 90 days after you receive the disability rating, or on or before the next lien date, whichever occurs later.