Parent/Child Exclusion (Proposition 58)

Shelly Scott, Assessor - Recorder - County Clerk

Proposition 58

Proposition 58, effective November 6, 1986, is a constitutional amendment approved by California voters that excludes from reassessment transfers of real property between parents and children. Proposition 58 is codified by section 63.1 of the California Revenue and Taxation Code.

Questions and Answers

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Eligible Persons

  • Who are considered eligible children under Proposition 58?

    A "child" for purposes of Proposition 58 includes:

    1. Any child born of the parent(s).
    2. Any stepchild while the relationship of stepparent and stepchild exists.
    3. Any son-in-law or daughter-in-law of the parent(s).
    4. Any adopted child who was adopted before the age of 18.

    Spouses of eligible children are also eligible until divorce or, if terminated by death, until the remarriage of the surviving spouse, stepparent, or parent-in-law.

Qualifying Properties

Transfer Value

Claim Filing

  • What form do I use to file for the Proposition 58 exclusion?

    Claim for Reassessment Exclusion for Transfer Between Parent and Child, Form BOE-58-AH.

    Copies of this form are available from the Marin County Assessor’s office by calling 415-473-7231 or you may download the form from the Marin County Assessor website.

  • What are the time filing requirements of Proposition 58?

    Generally, to get relief retroactive to the date of transfer, a claim must be filed with the county assessor's office by the earliest of the following:

    • Within three years of the transfer
    • Prior to transferring to a third party

    If a notice of supplemental or escape assessment is mailed after the deadline for either of these periods has passed, then the transferee has an additional six months from the date of the notice to file a claim. For example, if a taxpayer received a Notice of Supplemental Assessment for a parent-child transfer dated January 1, 2013, and then received a Notice of Proposed Escape Assessment dated April 1, 2016, the taxpayer would have six months from April 1, 2016 to file a claim with the assessor.

  • Can I still be granted the exclusion if I file after the three-year filing period?

    Effective January 1, 1998, if the transferee has not transferred the property to a third party, applications may still be filed at any time after the three-year deadline; however, those filed after three years will only become effective for the lien date in the assessment year in which they are filed and will not be retroactive to the date of transfer. Therefore, the first year's enrolled value would be the base year value as of the year of transfer, factored for inflation plus any additional value which has been enrolled because of new construction.

    If you need additional information or have more questions, please contact the Marin County Assessor at (415) 473-7231 or send an email. The office of the Marin County Assessor is located at Marin Civic Center Room 208, 3501 Civic Center Drive, San Rafael, CA. Office hours are 9:00 a.m. – 4:00 p.m., Monday through Friday.

If you need additional information or have more questions, please contact us. Our office is located at the Marin County Civic Center, 3501 Civic Center Drive room 208, San Rafael, CA. You can also contact a member of the Ownership Transfer staff via phone at (415)473-7231 or via email. Office hours are from 9:00 AM to 4:00 PM Monday through Friday (closed major holidays).

You may also visit the Reassessment Exclusion for Transfer Between Parent and Child FAQ section for additional information.