If youre a taxpayer who resides or has a business located outside the disaster area, be sure to call the IRS disaster hotline at 866-562-5227 to request the extension. W Thus, once the property is no longer your principal residence, it will receive a new taxable value as of the lien date following the date you no longer occupy the property as your principal residence. 2021/008 Proposition 19 Intergenerational Transfer Exclusion Guidance Questions and Answers, Letter to Assessors No. The one-time exemption, I believe is historic. The original home's adjusted full cash value equals $400,000 X 105% = $420,000. Please continue to visit the California State Board of Equalization (BOE) website for updates, as additional legislation will provide further The law does not require the claimant to be the sole owner of the replacement dwelling. Details of any requiements needed to file the given form. H, If I received a Disabled Veterans' Exemption, may I also apply for a Homeowner's Exemption? Search for BOE or county forms by entering part or a complete name of the form(s) you are looking for. Letter to Assessors No. 0+0cP8+uaa Only property tax related forms are available at this site. The Homeowners' Exemption provides for a maximum reduction of $7,000 off the assessed value of your residence. 0 0 10.932 12.42 re Microsoft Edge Claiming for a property tax exemption as a homeowner should not be a daunting process, and DoNotPay can help you find out your eligibility. What Are the Typical Property Tax Exemptions? The other counties that qualify for tax relief include Alameda, Colusa, Contra Costa, El Dorado, Fresno, Glenn, Humboldt, Kings, Lake, Madera, Marin, Mariposa, Mendocino, Merced, Mono, Monterey, Napa, Placer, Sacramento, San Benito, San Diego, San Francisco, San Joaquin, San Luis Obispo, San Mateo, Santa Barbara, Santa Clara, Santa Cruz, Solano, Sonoma, Stanislaus, Sutter, Tehama, Tulare, Ventura, Yolo, and Yuba counties. However, the homeowner must meet at least one of the qualifications on the date that the original property is sold. Important: Obtain and file form(s) with the Assessor of the county where the property is located. Copyright 2023 e-Forms Network Group and California Assessors' Association (CAA), CLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PRIMARY RESIDENCE FOR PERSONS AT LEAST AGE 55 YEARS, CERTIFICATION OF VALUE BY ASSESSOR FOR BASE YEAR VALUE TRANSFER, CLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PRIMARY RESIDENCE FOR SEVERELY DISABLED PERSONS, CLAIM FOR REASSESSMENT EXCLUSION FORTRANSFER BETWEEN GRANDPARENT AND GRANDCHILD OCCURRING ON OR AFTER FEBRUARY 16, 2021, CLAIM FOR REASSESSMENT EXCLUSION FORTRANSFER BETWEEN PARENT AND CHILD OCCURRING ON OR AFTER FEBRUARY 16, 2021, CLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PRIMARY RESIDENCE FOR VICTIMS OF WILDFIRE OR OTHER NATURAL DISASTER, CLAIM FOR REASSESSMENT EXCLUSION FOR TRANSFER BETWEEN PARENT AND CHILD, CLAIM FOR REASSESSMENT EXCLUSION FOR TRANSFER FROM GRANDPARENT TO GRANDCHILD, CLAIM OF PERSON(S) AT LEAST 55 YEARS OF AGE FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT DWELLING (INTRACOUNTY AND INTERCOUNTY, WHEN APPLICABLE), NOTICE OF RESCISSION OF CLAIM TO TRANSFER BASE YEAR VALUE TO REPLACEMENT DWELLING, DISABLED PERSONS CLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT DWELLING (INTRACOUNTY AND INTERCOUNTY, WHEN APPLICABLE), CLAIM FOR REASSESSMENT REVERSAL FOR LOCAL REGISTERED DOMESTIC PARTNERS, REASSESSMENT EXCLUSION FOR TRANSFER OF CORPORATION STOCK FROM PARENT TO CHILD, DISABLED PERSONS CLAIM FOR EXCLUSION OF NEW CONSTRUCTION FOR OCCUPIED DWELLING, CLAIM FOR DISABLED ACCESSIBILITY CONSTRUCTION EXCLUSION FROM ASSESSMENT FOR ADA COMPLIANCE, CLAIM FOR SEISMIC SAFETY CONSTRUCTION EXCLUSION FROM ASSESSMENT, INITIAL PURCHASER CLAIM FOR RAIN WATER CAPTURE SYSTEM NEW CONSTRUCTION EXCLUSION, INITIAL PURCHASER CLAIM FOR SOLAR ENERGY SYSTEM NEW CONSTRUCTION EXCLUSION, CLAIM FOR TRANSFER OF BASE YEAR VALUE FROM QUALIFIED CONTAMINATED PROPERTY TO REPLACEMENT PROPERTY, CLAIM FOR INTRACOUNTY TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PROPERTY FOR PROPERTY DAMAGED OR DESTROYED IN A GOVERNOR-DECLARED DISASTER, CLAIM FOR INTERCOUNTY TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PROPERTY FROM PRINCIPAL RESIDENCE DAMAGED OR DESTROYED IN A GOVERNOR-DECLARED DISASTER, CLAIM FOR BASE YEAR VALUE TRANSFER-ACQUISITION BY PUBLIC ENTITY, EXEMPTION OF LEASED PROPERTY USED EXCLUSIVELY FOR LOW-INCOME HOUSING, SUPPLEMENTAL AFFIDAVIT FOR BOE-236 HOUSING LOWER-INCOME HOUSEHOLDS ELIGIBILITY BASED ON FAMILY HOUSEHOLD INCOME (YEARLY FILING), SUPPLEMENTAL AFFIDAVIT FOR BOE-237 HOUSING LOWER-INCOME HOUSEHOLDS ELIGIBILITY BASED ON FAMILY HOUSEHOLD INCOME (YEARLY FILING), CERTIFICATE AND AFFIDAVIT FOR EXEMPTION OF WORK OF ART, CERTIFICATE AND AFFIDAVIT FOR EXEMPTION OF CERTAIN AIRCRAFT, CLAIM FOR EXEMPTION FROM PROPERTY TAXES OF AIRCRAFT OF HISTORICAL SIGNIFICANCE, SERVICEMEMBERS CIVIL RELIEF ACT DECLARATION, DISABLED VETERANS' EXEMPTION CHANGE OF ELIGIBILITY REPORT, CHURCH EXEMPTION PROPERTY USED SOLELY FOR RELIGIOUS WORSHIP, CLAIM FOR HOMEOWNERS' PROPERTY TAX EXEMPTION, OWNERSHIP STATEMENT COOPERATIVE HOUSING CORPORATION, CLAIM FOR WELFARE EXEMPTION (FIRST FILING), WELFARE OR VETERANS' ORGANIZATION EXEMPTION ASSESSOR'S FINDING ON QUALIFICATION OF PROPERTY USE, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, HOUSING ELDERLY OR HANDICAPPED FAMILIES, ELDERLY OR HANDICAPPED FAMILIES FAMILY HOUSEHOLD INCOME REPORTING WORKSHEET, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, HOUSING LOWER INCOME HOUSEHOLDS, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, LOW-INCOME HOUSING PROPERTY OF LIMITED PARTNERSHIP, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, HOUSING LOWER INCOME HOUSEHOLDS TENANT DATA, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, HOUSEHOLDS EXCEEDING LOW-INCOME LIMITS "OVER-INCOME" TENANT DATA (140 PERCENT AMI), LOWER INCOME HOUSEHOLDS FAMILY HOUSEHOLD INCOME REPORTING WORKSHEET, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, ORGANIZATIONS AND PERSONS USING CLAIMANT'S REAL PROPERTY, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, REHABILITATION LIVING QUARTERS, RELIGIOUS EXEMPTION CHANGE IN ELIGIBILITY OR TERMINATION NOTICE, CLAIM FOR VETERANS' ORGANIZATION EXEMPTION, VETERANS' ORGANIZATION EXEMPTION ASSESSOR'S FIELD INSPECTION REPORT, EXHIBITION EXEMPTION CLAIM FROM PROPERTY TAXES, CHANGE IN OWNERSHIP STATEMENT DEATH OF REAL PROPERTY OWNER, CHANGE IN OWNERSHIP STATEMENT OIL AND GAS PROPERTY, MUTUAL OR PRIVATE WATER COMPANY PROPERTY STATEMENT, AGGREGATE PRODUCTION REPORT (INCLUDES SAND, GRAVEL, STONE, LIMESTONE, CLAY AND SIMILAR PRODUCTS), MINING PRODUCTION REPORT (INCLUDES DIATOMITE, IRON, RARE EARTHS, GOLD, TALC, TUNGSTEN, AND OTHER MINERALS), DRY GAS PRODUCTION, EQUIPMENT, NEW WELL, REDRILL AND REWORK REPORT, OIL, GAS, AND GEOTHERMAL PERSONAL PROPERTY STATEMENT, SUPPLEMENTARY SCHEDULE TO THE BUSINESS PROPERTY STATEMENT - AIRCRAFT COST REPORT, SUPPLEMENTARY SCHEDULE TO THE BUSINESS PROPERTY STATEMENT - AIRCRAFT VALUE COMPUTATION, SUPPLEMENTAL SCHEDULE FOR REPORTING MONTHLY ACQUISITIONS AND DISPOSALS OF PROPERTY REPORTED SCHEDULED B OF THE BUSINESS PROPERTY STATEMENT, REGISTERED AND SHOW HORSES OTHER THAN RACEHORSES, HORSE PROPERTY STATEMENT (OTHER THAN RACEHORSES), ALTERNATE SCHEDULE A FOR BANK, INSURANCE COMPANY, OR FINANCIAL CORPORATION FIXTURES, AFFIDAVIT FOR 4 PERCENT ASSESSMENT OF CERTAIN VESSELS, APPLICATION FOR DEDUCTION OF VEHICLES' LICENSE FEES FROM PROPERTY TAX. For example, an original home was sold and had a full cash value of $400,000 and a factored base year value of $100,000 at the time of sale. Select Assessment Administration under the "Service Category" and select the service that most closely resembles your question or concern. Refer to the guidance issued below in the form of Letters to Assessors and Chief Counsel Memos regarding Proposition 19. filed exemptions will receive the full exemption after the first of 2021, ch. exemption of approximately $70. 3368 0 obj <>stream It is not intended to be a legal interpretation or official guidance or relied upon for any purpose, but is instead a presentation of summary information. Late filed exemptions will receive the full exemption after the first of the year. Thus, the replacement home will have a taxable value of $280,000. f This is a free service provided by the Assessors Office., To verify that you are receiving your Homeowners' Exemption, review 2022/025 Revised Proposition 19 Forms. Proposed Adoption of Property Tax Rule 462.520. hbbd```b``^"H R `r=6 XD "YT"5`"=H@i`sI $Al vL 1LHd ,3X0$30` G The Assessor in the county where the property is located can provide the best and specific assistance. TzqK8?,xhl??}b{n[\E"JgQML' (Exclusion will be applied prospectively if filed after 1-year period. Proposition 19 base year value transfer claim forms are available from and filed with the Assessor of the county where the replacement home is located. 2023/009 California Code of Regulations, Title 18, Property Tax Rules 462.520 and 462.540 Emergency Action, Proposition 19 Initial Interpretational Questions and Answers. W 2021/054 California Code of Regulations, Title 18, Public Revenues, Property Tax Rule 462.520, Letter to Assessors No. 0i"MktE$%,Q"b@dPdSgm oa 0+E"`&`H, S Our goal is to provide a good web experience for all visitors. Detailed expalanations of each sections of the form required information. A homeowner's exemption is a benefit to homeowners who occupy the property as their principal residence as of January 1st of any given year. 0.749023 g Acrobat Reader is required to view PDF documents. 7.8694 TL However, if the full cash value of the replacement home is greater than the adjusted full cash value of the original home, the base year value of the original home may still be transferred to the replacement home, but with any excess value above the adjusted full cash value of the original home added on. ET Try these local numbers instead, IRS nominee Danny Werfel faces Senate committee questioning on thankless job, IRS says it will not tax Californias Middle Class Tax Refund, To tax or not to tax? Claim for Disabled Veterans' Property Tax Exemption or Claim for Homeowners' Property Tax Exemption: Within 1 year from date of death or transfer. Download Acrobat Reader. How can I determine if I am already receiving the Homeowners' Exemption? Alert from California State Board of Equalization. CLAIM FOR HOMEOWNERS' PROPERTY TAX EXEMPTION. q All rights reserved. You will Depending on your state, you may be able to protect $5,000 - $500,000 of your principal residence's value. No individual data or information is maintained at this site or can be accessed through this site. Information needed to completed each form section. 429 0 obj <>stream Under Proposition 19, three transfers will be allowed for homeowners who are over age 55 or physically and permanently disabled, regardless of whether a property owner previously transferred a base year value under. endstream endobj 3270 0 obj <>>>/Lang(en)/MarkInfo<>/Metadata 62 0 R/PageLayout/OneColumn/PageMode/UseThumbs/Pages 3267 0 R/StructTreeRoot 145 0 R/Type/Catalog/ViewerPreferences<>>> endobj 3271 0 obj <>/Font<>/ProcSet[/PDF/Text]>>/Rotate 0/StructParents 4/Tabs/R/TrimBox[0.0 0.0 612.0 792.0]/Type/Page>> endobj 3272 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream at (619) 531-5772. legal interpretation will prevail. Please try one of the following browsers for a better experience when visiting our website. The agency said it will automatically identify taxpayers located in the covered disaster areas. BT Note: If there is a conflict between the information presented and the text of the proposition or its implementation, the text of the proposition or its implementation will prevail. clarification. Letter to Assessors No. The claim form, BOE-266, Claim for Homeowners' Property Tax Exemption, is available from the county assessor. The difference of $200,000 ($1,500,000 - $1,300,000 = $200,000) is added to the property's FBYV. For assistance or questions, please contact the Property Tax Department by phone at 1-916-274-3350 or by e-mail. Her team specializes in real estate, the economy, and jobs coverage. 2021/028 Notice of Modifications to Text of Proposed Rule that the State Board of Equalization Proposes to Adopt as California Code of Regulations, Title 18, Section 462.520. Some states will offer an even larger homestead exemption for married couples and joint owners. For more information, please call the Assessors Office at Starting in July, the city said more than 151,000 homeowners on Oahu will be eligible for the one-time, $300 tax credit. Proposition 19, which was passed by the California voters on November 3, 2020, became effective on December 16, 2020, the 5th day after the Secretary of State certified the election. the exemption when no longer eligible. Copyright 2023 e-Forms Network Group and California Assessors' Association (CAA), CLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PRIMARY RESIDENCE FOR PERSONS AT LEAST AGE 55 YEARS, CERTIFICATION OF VALUE BY ASSESSOR FOR BASE YEAR VALUE TRANSFER, CLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PRIMARY RESIDENCE FOR SEVERELY DISABLED PERSONS, CLAIM FOR REASSESSMENT EXCLUSION FORTRANSFER BETWEEN GRANDPARENT AND GRANDCHILD OCCURRING ON OR AFTER FEBRUARY 16, 2021, CLAIM FOR REASSESSMENT EXCLUSION FORTRANSFER BETWEEN PARENT AND CHILD OCCURRING ON OR AFTER FEBRUARY 16, 2021, CLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PRIMARY RESIDENCE FOR VICTIMS OF WILDFIRE OR OTHER NATURAL DISASTER, CLAIM FOR REASSESSMENT EXCLUSION FOR TRANSFER BETWEEN PARENT AND CHILD, CLAIM FOR REASSESSMENT EXCLUSION FOR TRANSFER FROM GRANDPARENT TO GRANDCHILD, CLAIM OF PERSON(S) AT LEAST 55 YEARS OF AGE FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT DWELLING (INTRACOUNTY AND INTERCOUNTY, WHEN APPLICABLE), NOTICE OF RESCISSION OF CLAIM TO TRANSFER BASE YEAR VALUE TO REPLACEMENT DWELLING, DISABLED PERSONS CLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT DWELLING (INTRACOUNTY AND INTERCOUNTY, WHEN APPLICABLE), CLAIM FOR REASSESSMENT REVERSAL FOR LOCAL REGISTERED DOMESTIC PARTNERS, REASSESSMENT EXCLUSION FOR TRANSFER OF CORPORATION STOCK FROM PARENT TO CHILD, DISABLED PERSONS CLAIM FOR EXCLUSION OF NEW CONSTRUCTION FOR OCCUPIED DWELLING, CLAIM FOR DISABLED ACCESSIBILITY CONSTRUCTION EXCLUSION FROM ASSESSMENT FOR ADA COMPLIANCE, CLAIM FOR SEISMIC SAFETY CONSTRUCTION EXCLUSION FROM ASSESSMENT, INITIAL PURCHASER CLAIM FOR RAIN WATER CAPTURE SYSTEM NEW CONSTRUCTION EXCLUSION, INITIAL PURCHASER CLAIM FOR SOLAR ENERGY SYSTEM NEW CONSTRUCTION EXCLUSION, CLAIM FOR TRANSFER OF BASE YEAR VALUE FROM QUALIFIED CONTAMINATED PROPERTY TO REPLACEMENT PROPERTY, CLAIM FOR INTRACOUNTY TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PROPERTY FOR PROPERTY DAMAGED OR DESTROYED IN A GOVERNOR-DECLARED DISASTER, CLAIM FOR INTERCOUNTY TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PROPERTY FROM PRINCIPAL RESIDENCE DAMAGED OR DESTROYED IN A GOVERNOR-DECLARED DISASTER, CLAIM FOR BASE YEAR VALUE TRANSFER-ACQUISITION BY PUBLIC ENTITY, EXEMPTION OF LEASED PROPERTY USED EXCLUSIVELY FOR LOW-INCOME HOUSING, SUPPLEMENTAL AFFIDAVIT FOR BOE-236 HOUSING LOWER-INCOME HOUSEHOLDS ELIGIBILITY BASED ON FAMILY HOUSEHOLD INCOME (YEARLY FILING), SUPPLEMENTAL AFFIDAVIT FOR BOE-237 HOUSING LOWER-INCOME HOUSEHOLDS ELIGIBILITY BASED ON FAMILY HOUSEHOLD INCOME (YEARLY FILING), CERTIFICATE AND AFFIDAVIT FOR EXEMPTION OF WORK OF ART, CERTIFICATE AND AFFIDAVIT FOR EXEMPTION OF CERTAIN AIRCRAFT, CLAIM FOR EXEMPTION FROM PROPERTY TAXES OF AIRCRAFT OF HISTORICAL SIGNIFICANCE, SERVICEMEMBERS CIVIL RELIEF ACT DECLARATION, CLAIM FOR DISABLED VETERANS' PROPERTY TAX EXEMPTION, DISABLED VETERANS' EXEMPTION CHANGE OF ELIGIBILITY REPORT, CHURCH EXEMPTION PROPERTY USED SOLELY FOR RELIGIOUS WORSHIP, OWNERSHIP STATEMENT COOPERATIVE HOUSING CORPORATION, CLAIM FOR WELFARE EXEMPTION (FIRST FILING), WELFARE OR VETERANS' ORGANIZATION EXEMPTION ASSESSOR'S FINDING ON QUALIFICATION OF PROPERTY USE, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, HOUSING ELDERLY OR HANDICAPPED FAMILIES, ELDERLY OR HANDICAPPED FAMILIES FAMILY HOUSEHOLD INCOME REPORTING WORKSHEET, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, HOUSING LOWER INCOME HOUSEHOLDS, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, LOW-INCOME HOUSING PROPERTY OF LIMITED PARTNERSHIP, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, HOUSING LOWER INCOME HOUSEHOLDS TENANT DATA, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, HOUSEHOLDS EXCEEDING LOW-INCOME LIMITS "OVER-INCOME" TENANT DATA (140 PERCENT AMI), LOWER INCOME HOUSEHOLDS FAMILY HOUSEHOLD INCOME REPORTING WORKSHEET, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, ORGANIZATIONS AND PERSONS USING CLAIMANT'S REAL PROPERTY, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, REHABILITATION LIVING QUARTERS, RELIGIOUS EXEMPTION CHANGE IN ELIGIBILITY OR TERMINATION NOTICE, CLAIM FOR VETERANS' ORGANIZATION EXEMPTION, VETERANS' ORGANIZATION EXEMPTION ASSESSOR'S FIELD INSPECTION REPORT, EXHIBITION EXEMPTION CLAIM FROM PROPERTY TAXES, CHANGE IN OWNERSHIP STATEMENT DEATH OF REAL PROPERTY OWNER, CHANGE IN OWNERSHIP STATEMENT OIL AND GAS PROPERTY, MUTUAL OR PRIVATE WATER COMPANY PROPERTY STATEMENT, AGGREGATE PRODUCTION REPORT (INCLUDES SAND, GRAVEL, STONE, LIMESTONE, CLAY AND SIMILAR PRODUCTS), MINING PRODUCTION REPORT (INCLUDES DIATOMITE, IRON, RARE EARTHS, GOLD, TALC, TUNGSTEN, AND OTHER MINERALS), DRY GAS PRODUCTION, EQUIPMENT, NEW WELL, REDRILL AND REWORK REPORT, OIL, GAS, AND GEOTHERMAL PERSONAL PROPERTY STATEMENT, SUPPLEMENTARY SCHEDULE TO THE BUSINESS PROPERTY STATEMENT - AIRCRAFT COST REPORT, SUPPLEMENTARY SCHEDULE TO THE BUSINESS PROPERTY STATEMENT - AIRCRAFT VALUE COMPUTATION, SUPPLEMENTAL SCHEDULE FOR REPORTING MONTHLY ACQUISITIONS AND DISPOSALS OF PROPERTY REPORTED SCHEDULED B OF THE BUSINESS PROPERTY STATEMENT, REGISTERED AND SHOW HORSES OTHER THAN RACEHORSES, HORSE PROPERTY STATEMENT (OTHER THAN RACEHORSES), ALTERNATE SCHEDULE A FOR BANK, INSURANCE COMPANY, OR FINANCIAL CORPORATION FIXTURES, AFFIDAVIT FOR 4 PERCENT ASSESSMENT OF CERTAIN VESSELS, APPLICATION FOR DEDUCTION OF VEHICLES' LICENSE FEES FROM PROPERTY TAX. hbbd```b``?A$(-&/I$, Because the operative dates are part of the California Constitution, the State Board of Equalization (BOE) does not have the authority to extend or change Proposition 19's operative dates. 0 HART: Portion of rail on track to open in 2023, but construction ongoing in Kalihi. any of our availableBranch Offices. Any deadlines associated with each form fillling timeline if a deadline exists. hb```g``~AX,``h:$ ssxhS00ptt4UW@Zu"?7H6?A8aAl&[$v[X,a`wEs'Y=0v~3S_pp20_ u2| 5(@ \8+ It is not intended to be a legal interpretation or official guidance or relied You can also call and . Try these local numbers instead It has been constructed to address head on the difficult challenges that the City and County is facing, not the least of which is the high cost of living many of our friends and neighbors are experiencing., Firm downgrades citys bonds for first time since 1999, citing rail debt.