When a transfer occurs, the Assessor receives a copy of the deed and determines if a reappraisal is required under State law. If a reappraisal is required, a property tax appraisal is made to determine the market value (new base year value) of the property. The property owner is then notified of the new assessment and has the right to appeal the value.
The transfer of property between spouses does not require a reappraisal for property tax purposes. This includes transfers resulting from divorce or death.
In addition, there are other reappraisal exclusions available that may reduce or remove your tax liability. To learn more, visit our Tax Savings Available page.