Facts: A senior homeowner buys a new primary residence in one county. Within two years they sell their prior residence located in another county. At the time of both transactions, legislation did not allow the transfer of assessed value from one residence to another in a different county. The homeowner obtains a written agreement with the Board of Supervisors to retroactively transfer the assessed value when legislation is passed to permit the transfer. Legislation passes allowing out-of-county transfers for the primary residence owned by seniors when the purchase falls within two years of the prior home’s sale and either transaction occurs after this legislation goes into effect. The homeowner demands the County Assessor reduce the current residence’s base property value and seeks a refund for the overpayment in property taxes. The County Assessor rejects the demand.
Claim: The homeowner claims the written agreement with the Board of Supervisors allowing the transfer to be applied retroactively is valid since new legislation allows base year value from properties in different counties to transfer for seniors moving their primary residence.
Counterclaim: The County Assessor claims the written agreement is not valid since the Board does not have the authority to set base year value and the sale of the old home and acquiring the new residence occurred before the legislation went into effect when the county did not allow out of county transfers of assessment on a prior home.
Holding: A California appeals court holds the homeowner’s written agreement with the Board is not valid and the previous residence’s base year value cannot be transferred since the County Assessor sets base year values, not the Board, and neither property was acquired or sold after new legislation allowing the transfer went into effect. [Sceper v. County of Trinity (2025) 113 CA5th 548]
Related RCD:
Related Reading
Real Estate Tax Benefits of Ownership Chapter 32: Change of ownership and assessment of replacement home
