What is this service?
A Parent/Child Exclusion is filed when applying for an exclusion from reassessment on property transferred between parents and children.
Who can use this service?
Anyone can use this service.
Is there a charge for this service?
There is no fee for the Parent-Child exclusion provided the claim form is filed in a timely manner. Late filers must pay a fee. Please see the County Administrative Office fee schedule for the current fiscal year.
When and where is this service offered?
This service is available throughout the year during regular business hours except during scheduled holidays.
Location, directions and hours of operation
Click on location name to show hours of operation, directions and phone information
1055 Monterey Street Suite D360 San Luis Obispo, CA 93408
6565 Capistrano Avenue Atascadero, CA 93422
Tel: (805) 461-6143
Fax: (805) 461-6159
Frequently Asked Questions
In order to qualify, a properly completed, state-approved Parent-Child Exclusion claim form must be flied timely with the Assessor's Office. If not completed in a timely manner, file processing fees may apply.
What can be excluded from reassessment?
Parent-Child exclusions include transfers of a principal residence and up to $1,000,000 of full cash value (as defined) in other real property for each transferor/grantor. This exclusion does not apply if the real property interest is part of a legal entity.
Who qualifies for a parent to child exclusion?
The Parent-Child exclusion is for family transfers between parents and children that occurred on or after November 6, 1986. "Children" includes natural, step and in-law relationships as defined by law. It also includes children that were adopted before the age of 18.