질문하기
새 주택을 살 때 판매 금액을 넘어선 경우 (equal or lesser value 경우가 아닌)
주택 재산세 내던 것을 그대로 적용해 주는 것은 아니지만,
부분 감세 혜택을 받을 수 있다고 하네요. (시민권자/영주권자 차별없이 동일하게 적용되며 . . . )
해당 혜택의 수급 요건들을 아래 링크를
Proposition 19 provisions <- - - 클릭하여 참조해보세요.
"SEC. 2.1.
(b) (2) For purposes of this subdivision:
(B) For any transfer of taxable value to a replacement primary residence of greater value than the original primary residence, the taxable value of the replacement primary residence shall be calculated by adding the difference between the full cash value of the original primary residence and the full cash value of the replacement primary residence to the taxable value of the original primary residence. "
참고로,
발의안 19에 대한 신청서를 대체 부동산이 위치한 the Assessor에게 제출해야 혜택을 받을 수 있다고 하네요.
(10개 카운티: Alameda/Los Angeles/Orange/Riverside/San Bernardino/San Diego San Mateo/Santa Clara/Tuolumne/Ventura)
"SEC. 2.1. (c)
(5) (A) Subject to subparagraph (B), in order to receive the property tax benefit provided by this section for the purchase or transfer of a family home, the transferee shall claim the homeowner’s exemption . . . "
