Jordan Z. Marks

ASSESSOR | RECORDER | COUNTY CLERK

County of San Diego

Other Real Estate Tax Savings Programs

State law allows owners of agricultural land to reduce their property taxes by placing their property into agricultural preserve contracts.

Agricultural preserves are areas designated by the county or certain cities that are used for farming, grazing or orchards, and where the preservation of open space and agricultural use is in the public’s interest. Property owners in those areas can enter into contracts with the jurisdictions to limit the use of their land for a minimum of 10 years in exchange for reduced taxes. ​

The property will be assessed only on the basis of the income produced from the land. This generally creates a smaller assessment than if the land were not under contract.​

A minimum of 10 acres in groves or crops, 80 acres in grazing or 40 acres in mixed use.

Yes. All of the property remains under contract, and there will be no reappraisal for property tax purposes except for the dwelling unit and the accompanying lot.

Only the dwelling unit and the accompanying lot will be reappraised. The land used for agriculture will not be reappraised.​

The Zoning Section of the County Department of Planning and Land Use is responsible for administering the agricultural preserve program in San Diego County.  Please contact them at (858) 565- 5981.

The cities of Oceanside at (760) 966-4770, Carlsbad at (760) 438-1161 and Escondido at (760) 741-4671 also participate in this program.

Historical buildings might qualify for a property tax reduction. State law provides for an alternative method of calculating property taxes for qualified historical buildings whose owners have entered into an agreement with their city or the County for unincorporated areas.

If your questions are about the valuation of these historic properties, call the Assessor’s Office at (619) 531-5002.

If your questions are about applying and qualifying for these historic landmark preservation agreements, contact your local jurisdiction. ​

Historical properties are usually examples of recognized architecture or skilled craftsmanship that have been designated by local, state or Federal governments to be of historic importance. ​

The property owner must enter into a binding 10 year agreement with the city or the County to restore, maintain and preserve the historic landmark property in its historic form. ​

Upon notice from the city or County, the Assessor’s Office will revalue the historic property beginning the next full tax year, taking into consideration the restriction in the historic landmark agreement. ​

This program may provide property tax reductions to owners of properties designated as historical landmarks, who have entered into historical landmark property preservation agreements.​

This historic landmark preservation program provides a way to save buildings that are historically significant. ​

No. Recent state law does not require public access: however, the individual contract will specify the property owners’ requirements. ​

California law provides that under certain circumstances the initial purchaser of a building with an active solar energy system may qualify for a reduction in the assessed value of the property.

In order to qualify for this reduction, the claim form must be completed and signed by the buyer and filed with the Assessor

Solar Energy System New Construction Exclusion Claim Form 

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ARCC.FGG@sdcounty.ca.gov

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