The Truth About Prop 8

By Valerie Faltas

When the real estate market is declining like it is now and has gone below your assessed value, you are allowed a break in your property taxes. Prop 8 Exemption is an exemption to California Property Tax Law which determines all property taxes today for homeowners in California. Prop 13 was enacted in 1978 to limit the property taxes paid by taxpayers. Prop 8 is an exemption to Prop 13 which says that your property tax value should not be higher than the current market value.

This appears to be good information yet, it is only a SHORT TERM answer. The Prop 8 Exemption is usually something you have to file for. The way The Prop 8 Exemption works is like this: your date for the current fiscal year is January 1st for your property taxes. So, the comparable sales for your home for this exemption, need to have closed within the first quarter of the given year; January 1 to March 31 based on the language of the law. So to get a Prop 8 Decline in Value reduction for 2009, the comparable sales need to have closed between January 1st, 2009 and March 31, 2009. To qualify for this reduction in value there has to be comparable sales of residences similar to yours within the first quarter of the designated year that are lower than your assessed value for that year.

The problem here has many reasons: one of the most significant is that the first three months of the year is the slowest time for comparable sales because those tranactions started during the holiday season which is the slowest time for real estate. Real estate sales take 30-60 days to close, so most of the sales that close within the first quarter of the year opened escrow during the holiday season. The sales to choose from are more sparse than later on. When the market movement really starts to show during the second and third quarters of the year you are out of luck because those sales are outside the perimeters for a Prop 8 reduction.

The reason why this is not the best solution is that it is only a TEMPORARY reduction in value, as I stated earlier, so when the market starts to climb back up your old assessed value gets restored to what it would have been if it trended normally and you never had the reduction. Many alleged tax specialists pop up in declining markets often sending you mail claiming to be able to save you on property taxes. Unfortunately, homeownersoften pay good money to have their taxes lowered only to have their tax bills revert to higher rates once the market recovers. The truth is you never have to pay the Assessor for any service or review of your value - you pay for that service with your property taxes already!

Let me illustrate the way Prop 8 Decline in Value works on an average property in California. I bought a home in 2005, at the hight of the market, for $500,000, at a 2% trend my current assessed value for 2008 is $530,604. My market value as of the beginning of 2008 is close to $430,000 and since I am a knowledgeable homeowner I apply for a Prop 8 Exemption to get a break. So, for 2008 I have a break, Im paying on a value that is $100,000 below my trended base value and saving near $1,250! The real estate market decreases and based on the Assessors review, the Prop 8 Reduction value is given for 2009 also. So for 2009 I am paying based on the $430,000 which is even better this year since my trended base in 2009 would have been $541,216 and so I am saving around $1,390! Great!

Now, the real estate market starts to turn around, and the market values are going up and for 2010 my market value is upwards of $500,000, so the Assessor's Office alters my Prop 8 Reduction value to $500,000 which is lower than my 2010 trended base value of $552,040. Absolutely, not as good as having $430,000 as my value. Yet, I am still saving and this year my Prop 8 Decline value is $52,000 lower than my trended base value I am now saving $650 a year in property taxes. Its now 2011 the market is going up again and now my market value is somewhere around $600,000 and the assessor restores my value to the trended base, which now is $563,080. So, now I'm paying $7,038 in taxes. I so wish I still had that $430,000 property tax base

There is a way in California to PERMANENTLY reduce your property tax base in today's declining market, utilizing Prop 13 and essentially bypassing Prop 8 Decline in Value and all of its limitations. Additionally, find out how to avoid reassessments when you have inherited property and also how to utilize all the exemptions allowed by Current Property Tax Law.

About the Author: Valerie Faltas, Property Tax Expert has been involved in all facets of real estate for over ten years including assessments, appraisals, estates and trusts, investing and much more. She is a Certified Property Tax Appraiser, Licensed Residential Appraiser and a member of the International Association of Assessment Officers. As a real estate investor and advisor she is well versed in all aspects of real estate. To contact Valerie Faltas go to her website: www.propertytaxlittleblackbook.com

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