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Re: SG-W:/ pop-up

The "pop up tax" was eliminated for properties that changed ownership but 
remained in agricultural use.  That is, the assessment assigned to the 
previous owner applies to the new owner, if she makes that election, as long 
as the property does not change use.  If the property was held for some time 
and is subject to Proposal A limitations on increased assessments, the 
difference between taxable value and SEV could be quite large; your assessor 
should have this info, as it should show up on everyone's tax bill these days.

As a taxing authority, you have the right to increase that assessment to SEV 
when the property changes hands, unless the new owner asks to keep the 
previous assessment on the grounds that use will not change.  If that is done 
and the use changes at a future time, you can then go back and determine how 
much tax was not charged while that election was in place and then bill the 
owner for those taxes.

Hope that makes a little more sense.  I'm not an expert on this, though, so I 
suggest checking the legislation.  I don't have the cite handy but can find 
it if you want.


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