Jordan Z. Marks

ASSESSOR | RECORDER | COUNTY CLERK

County of San Diego

Other Real Estate Tax Savings Programs

Solar Energy System New Construction

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's Office.

View and download the Solar Energy System New Construction Exclusion Claim Form.

How do I apply?

You can file in one of three ways.

Option 1: Apply by email

Email the completed application and necessary information to: ARCCSolar.FGG@sdcounty.ca.gov

Option 2: Apply by mail

Mail the completed application and necessary information to the following address:

JORDAN Z. MARKS, ASSESSOR
Solar Energy System Exclusion Section
1600 Pacific Highway, Room 103
San Diego, CA 92101
 

Option 3: Apply in person

Feel free to visit any of our office locations to submit your completed application. If you need help filling out the form, our staff members are here to help you.

Find a Location

Historical Properties

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. ​

Agricultural Contracts

Under state law, owners of agricultural land may be able to reduce their property taxes by entering contracts that limit the land to agricultural use. These contracts are typically a minimum of ten years and automatically renew each year unless non-renewed or cancelled.

San Diego County does not currently ofer property tax exemptions for agricultural properties. However, the County does offer multiple agricultural contract programs, including the California Land Conservation Act, also known as the Williamson Act, Conservation Easements, and Urban Agriculture Incentive Zones (UAIZ). Certain programs may require parcels to be located within an agricultural preserve. These preserves are designated by the County or local jurisdictions as areas intended for farming, grazing, or orchards, where the preservation of open space and agricultural use serves the public interest.

In return for voluntarily restricting their land to agricultural use, property owners may receive potential tax savings with a three-way valuation method. Annually, these parcels have their 1) factored Proposition 13 base year value (FBYV) compared to the 2) current market value and the 3) restricted value. As required by the Revenue and Taxation Code, the lowest of the three values is enrolled for property tax purposes. An agricultural contract does not guarantee a specific percentage or dollar amount of annual property tax savings. There is no set formula for estimating potential property tax savings. Property tax savings, if any, for any given year are dependent on the 3-way value comparison. For more information, please visit the State Board of Equalization’s website: www.boe.ca.gov.

Legal requirements regarding eligibility, parcel size, zoning, compatible uses, etc., vary depending on the contract. Detailed information may be obtained through the jurisdiction’s Planning Division.

Yes, properties under an agricultural contract will remain so in the event of a change in ownership. This is also true for heirs in the case of inheritance. New property owners do not need to reapply for the contract, it runs with the land.

Yes. Any transfer of title that is not excluded from reassessment will be reassessed.

The Planning Division of the jurisdiction in which the property is located should be contacted for more information regarding agricultural contract requirements and eligibility.

The County Department of Planning and Development Services is responsible for administering agricultural contracts in the unincorporated areas of San Diego County and can be reached at (858) 565-5290.

Questions regarding the assessment for property tax purposes can be directed to our Restricted Property Division at (619) 531-6150 or arccrestrictedproperties.fgg@sdcounty.ca.gov.

Not all areas are eligible for agricultural contracts.

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