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County deputy assessor briefs Solvang council on property tax trends and Prop 19 rules for base‑year transfers
Summary
Santa Barbara County Deputy Assessor Michael Daley presented county property tax roll trends to the Solvang City Council and explained changes from Proposition 19, including how homeowner exemptions and rules for base‑year transfers affect property tax assessments and transfers across counties.
Michael Daley, deputy assessor for Santa Barbara County, briefed the Solvang City Council on Oct. 13 on property tax roll values, homeowner‑exemption trends and changes introduced by California’s Proposition 19.
Daley told the council that assessed‑value growth has been steady and that property tax revenues remain the county’s primary general‑fund source; he noted most property‑tax revenues help fund public schools. He highlighted a long‑term decline in homeowner exemptions in Santa Barbara County — an indicator, Daley said, of a high proportion of secondary or investment homes rather than owner‑occupied primary residences.
Prop 19 implications: Daley outlined key shifts under Proposition 19 (effective 2021) compared with earlier rules (Prop 58). He said the “big” change is the insertion of a primary‑residence requirement for certain parent‑to‑child and base‑year transfers: “The biggest change I’m trying to let everybody understand is that principal residence of the transferer and transferee. That is huge,” Daley said. He emphasized that homeowner’s exemption is one of the primary indicators the assessor’s office uses to determine whether a property is a primary residence for transfer qualifications.
Daley also described the intercounty transfer provisions in Prop 19 that allow certain qualifying taxpayers — such as disaster victims, those 55 or older and the severely disabled — to transfer base‑year values between counties if conditions are met, including selling the original property under some circumstances.
New construction and assessments: Daley explained how new construction and tenant improvements are handled for assessment purposes: additions and new construction are assessed as value added to the existing Prop 13 base, rather than triggering reassessment of the entire property’s base value. He said owners should respond to property questionnaires and cooperate with assessor staff to ensure fair and equitable valuations.
Daley encouraged Solvang residents to consult the Board of Equalization’s Prop 19 resources (boe.ca.gov) for detailed guidance and to consider filing for homeowner exemptions where applicable to protect base‑year benefits.
Ending: Daley closed by offering assessor’s office assistance and the county’s website (sbcaccessory.com) as resources and invited follow‑up questions from council members.
