Senior Downsizing Real Estate Agent in Costa Mesa, CA
Paula Aragone represents Costa Mesa owners aged 55 and over who are leaving a house they added on to decades ago, in the one city of the four where the municipal code makes the permit history an official document at the point of sale.
In Costa Mesa the downsizing question meets a city ordinance before it meets anything else. Proposition 19 lets a claimant aged 55 or over move the factored base year value to a replacement anywhere in California, up to three times, and IRC section 121 caps the untaxed gain at 250,000 dollars single and 500,000 dollars joint. Layered over both, the city requires a Report of Residential Building Records, applied for within three days of the sale agreement.
| Point of sale report | Report of Residential Building Records, Municipal Code Title 5 |
|---|---|
| Application window | Within three days of entering the agreement of sale |
| Base year value transfers | Up to three at age 55 or over |
| The two year window | Replacement bought or built, before or after the sale |
| Section 121 ceiling | 250,000 dollars single, 500,000 dollars joint, since 1997 |
| Costa Mesa specific | The sewer lateral is yours to the middle of the street |
The City Writes Down What the House Is Permitted to Be Before a Buyer Ever Asks
More than three quarters of this city went up before 1980, on lots large enough to build on, and there is a point of sale ordinance that exists to surface what happened afterwards.
Municipal Code Title 5, Chapter VIII sets it out. Section 5-120 requires the owner of a residential building to obtain a report of the residential building records from the city on entering into an agreement of sale, and to file the application within three days of doing so. Section 5-119 says the report describes the zoning of the building, the number of dwelling units permitted under that classification, and other information relevant to use, occupancy and construction.
Section 5-121 sets fees by council resolution, adds an inspection fee where the owner consents to an inspection, and gives the city thirty days from a completed application and payment to issue the report. Section 5-123(b) requires the owner to deliver the completed report to the buyer before completion of the transaction, with the buyer executing an acknowledgment that is filed with the city within thirty days after closing. Section 5-124 lists ten categories of exempt transaction, among them court ordered transfers, foreclosures and transfers between spouses or into trusts.
Two cautions belong with that. First, this report is the mechanism by which an unpermitted addition or a converted garage surfaces officially, which is exactly why it lands hardest on an owner who extended the house in 1985 and has not thought about it since. Second, a widely circulated compilation of California presale inspection cities does not list Costa Mesa, while the ordinance sits in the current codification. Confirm current administration, fee and turnaround with Building and Safety at the start of escrow rather than assuming either that it is required or that it is dormant.
Eastside sits east of Newport Boulevard toward the Back Bay, with a median build year around 1961, mid century ranch alongside Colonial Revival and modern farmhouse infill, and a median lot around 7,405 square feet, the larger of the two quadrants. East 17th Street is its commercial spine and the everyday errand and dining corridor, which is the strongest walkability argument on that side of town and the reason city policy leans toward single family preservation there.
Westside has a median build year around 1960 and a median lot around 6,969 square feet. Orange County's first tract housing appeared here in the late 1940s and 1950s, spurred by the Santa Ana Army Air Base that is now the Orange County Fairgrounds, and four traditions overlap: Craftsman bungalows, 1920s and 1930s California Bungalow, Spanish Colonial Revival at the fringes and mid century modern from the 1950s. Historic industrial uses along 19th Street, boat builders in particular, have been partly converted to lofts.
For a downsizer the practical difference is what you can move into and what sits next door. Three Westside overlays, 19 West, Mesa West Residential Ownership and Mesa West Bluffs, allow residential or mixed use, so noise, odour and vibration from neighbouring commercial or industrial uses are block by block realities rather than neighbourhood generalisations. The attached inventory sits mostly in South Coast Metro, Wimbledon Village and the Bristol and Paularino area, where 1970s and 1980s product brings polybutylene supply piping and association reserve questions.
Downsizing Out of a Long Held Costa Mesa House
Two escrows, one tax claim, a city report with a three day trigger, and a house that has been added to at least once. This is the order that keeps them from arriving in the same week.
Confirm the claim before you look at a replacement
Proposition 19 allows up to three base year value transfers to a claimant aged 55 or over at the sale of the original primary residence, against one under the old law. Ask the Orange County Assessor what has already been used. Where only one spouse is 55, that spouse must be on title to both houses.
Reconstruct forty years of basis
Adjusted basis is original cost plus purchase costs plus capital improvements. On a 1960s Costa Mesa house that has been extended, the additions are usually the largest single item and the receipts are usually missing. Start with the city permit records by address and APN, and expect a public records request for anything predating digitisation.
Decide which escrow leads
The replacement must be bought or newly built within two years of the sale, in either direction. Selling first preserves a 105 or 110 percent value factor. Buying first drops it to 100 percent and taxes the new house at full market value until the old one sells, with no refund for that stretch.
Deal with the contents, and then the garage
Costa Mesa lots are large enough that forty years of possessions expand into garages, sheds and side yards rather than staying in the house. Clear all of it before the report and the inspections, because a converted or overfilled garage is the single most examined item in this city at point of sale.
Repair to what the report will surface, not to taste
Publication 523 counts room additions, a new roof and HVAC systems toward basis and refuses painting, fixing leaks and filling cracks. In pre 1980 stock the items that change an inspection are galvanised supply lines, cast iron drains, an obsolete panel, aluminium branch wiring in anything permitted from 1965, and original aluminium sliders.
Apply for the Report of Residential Building Records inside three days
Municipal Code section 5-120 requires the owner to apply within three days of entering the agreement of sale. Section 5-121 gives the city thirty days from a completed application and payment. Section 5-123(b) requires delivery to the buyer before completion, with the buyer's acknowledgment filed with the city within thirty days after closing.
Market Eastside and Westside as the two markets they are
There is no village system here and no master developer. Eastside runs mid century ranch on larger lots along the 17th Street corridor. Westside carries older traditions, overlay zones and commercial adjacency. A number drawn across both quadrants tells a seller nothing useful about their own block.
Close, and account for the withholding
The Franchise Tax Board default is 3 1/3 percent of sales price withheld at closing, with an exemption for a principal residence qualifying under IRC section 121, claimed on Form 593. Orange County documentary transfer tax is 0.55 dollars per 500 dollars of net consideration over 100 dollars, which is 1.10 dollars per 1,000 dollars.
File BOE-19-B where the new house is
The claim goes to the assessor of the county in which the replacement primary residence sits, within three years of purchase or of completion of new construction. File after that and relief begins with the calendar year of filing. The years before it are billed at full market value and never returned.
No Villages Here, So the Decision Is Made Block by Block
Two quadrants, a set of overlay zones and a run of mid century tract names are what a Costa Mesa downsizer is actually choosing between.
Eastside Costa Mesa
East of Newport Boulevard toward the Back Bay. Median build year around 1961, mid century ranch with newer infill, median lot around 7,405 square feet. The largest lots in the city and the most consistent block to block character.
The 17th Street corridor
Eastside's commercial spine and the everyday errand and dining street. It is the reason Eastside reads as walkable, and for a downsizer staying in the city it is usually the amenity argument that decides the quadrant.
Westside Costa Mesa
Median build year around 1960, median lot around 6,969 square feet. Craftsman, California Bungalow, Spanish Colonial Revival and mid century modern all appear, alongside converted industrial buildings along 19th Street.
19 West
A Westside overlay designated as a revitalisation area, permitting residential or mixed use. Any downsizer looking here should read the overlay rather than the street, because the neighbouring permitted use is not always what is standing today.
Mesa West Residential Ownership and Mesa West Bluffs
Two further Westside overlays. Between them and 19 West, they are the reason a Westside purchase has to be evaluated parcel by parcel for noise, odour and vibration from adjacent commercial and industrial uses.
Mesa Verde
Bounded by the freeway, Harbor Boulevard, Victoria Street and the Santa Ana River, bisected by Adams Avenue, largely developed in the 1960s and 1970s. Anchored by Mesa Verde Country Club, open since January 1959.
Mesa del Mar
An early 1960s tract north of the Fairgrounds with consistent single storey and two storey ranch product on regular lots. One of the most cohesive mid 1960s neighbourhoods in the city and a frequent long held family address.
College Park
Adjacent to Orange Coast College and the Fairgrounds. Established, varied lot shapes, a mix of original construction and newer infill, which makes a valuation here a street by street exercise rather than a tract average.
Halecrest
Mid 1950s, one of the earliest planned communities in the area, conceived by Herman Hale as College Estates. Cottage and ranch designs on raised foundations, so under floor access is a genuine inspection item here.
Hall of Fame
Sits with Halecrest as the north central established pair, streets named for baseball figures. Same era, same construction questions, and the same long tenure that produces an incomplete permit file at point of sale.
South Coast Metro
Attached product, condominiums and townhomes beside South Coast Plaza, the Segerstrom Center and the office employment core. Straddles the Santa Ana boundary. Where most Costa Mesa downsizers who stay in the city actually land.
South Coast and Wimbledon Village
Attached communities inside the Metro area. The 1970s and 1980s buildings carry polybutylene supply piping and, being attached, the usual association reserve and building envelope questions that a detached seller has never faced.
Bristol and Paularino
Mixed attached housing near South Coast Plaza and the arts venues. Compact, walkable to a great deal, and the kind of product that answers the stairs and maintenance question a long held ranch house does not.
Downtown Costa Mesa
Along Newport Boulevard and the 19th Street area. Small older lots and the oldest surviving housing in the city, which means raised foundations, original systems and the least complete permit records anywhere in town.
Freedom Homes and the Fairview tracts
The tract names local agents still use inside the broader quadrants. Naming the actual tract rather than the quadrant is what makes a valuation defensible in a city with no village structure to fall back on.
Canyon Park, Republic Homes and Sea Bluff
Further named tracts that appear in listings and in conversation. Each carries its own build era and lot pattern, which matters more here than in any master planned city nearby.
Six Ways a Costa Mesa Downsizing Move Loses Money It Never Had To
Costa Mesa, California
Not one of these is about the market. Each is a document, a date or a definition that was assumed rather than checked.
Nobody asked whether a married couple counts as one claimant
Proposition 19 allows up to three base year value transfers to a claimant aged 55 or over or severely and permanently disabled. Whether spouses are treated as a single claimant for the purpose of counting to three is not addressed in the Board of Equalization guidance, which means it is an open question rather than a settled one.
For a couple planning more than one move in retirement, that is not academic. Put the question to the Orange County Assessor in writing before the second purchase is committed to, because the answer changes how many moves are actually available and nobody wants to discover the limit after signing.
The city report describes what the zoning permits, and the addition is not in it
Section 5-119 says the report sets out the zoning of the residential building, the number of dwelling units permitted under that zoning classification, and other information relevant to use, occupancy and construction. On a house extended in the 1980s without a permit, that is precisely the comparison a seller has been avoiding for thirty years.
Unpermitted additions and converted garages are the most common Costa Mesa escrow problem by a wide margin, because the lots are big enough to build on, the stock is old enough that many additions predate current records, and the infill culture on both sides of town rewards square footage. Pull the permit file before the listing, not after an offer starts the three day clock.
Basis was estimated from the purchase price and nothing else
Adjusted basis is original cost plus purchase costs plus capital improvements, less depreciation and certain credits. Publication 523 adds legal fees including title search and preparation of the contract and deed, and transfer or stamp taxes. Room additions, a new roof and HVAC systems count. Painting inside or out, fixing leaks and filling holes or cracks never do.
On a house held since the 1960s, the difference between an estimated basis and a documented one can be the difference between gain inside the section 121 exclusion and gain well outside it. Improvements later removed or replaced also have to have their remaining basis backed out, which is a calculation almost nobody does without being prompted. One more question belongs in the same conversation. Where a spouse has died and the Costa Mesa house was community property, IRC 1014(b)(6) gives both halves a new basis at the date of death value, not only the decedent's half, which in California often matters more than the exclusion does.
The two year window was counted from the wrong date
The replacement primary residence must be purchased or newly constructed within two years of the sale of the original, before or after. On new construction it is completion that counts, not the contract, the deposit or the groundbreaking, and construction timelines move.
Separately, the original has to actually sell. Board of Equalization guidance is explicit that the original primary residence must be sold and reassessed at full market value for the base year value to transfer. Moving out of it, renting it, or transferring it within the family does not start anything. Two different dates, two different mistakes, both fatal to the claim.
The sale closed and the proceeds became a countable asset
The Medi-Cal asset limit was reinstated on 1 January 2026 under Assembly Bill 116, at 130,000 dollars for one person and 195,000 dollars for two, applied at the beneficiary's first renewal in 2026. One home is exempt while it is lived in. Cash is not, so the moment escrow closes an exempt asset becomes a countable one.
California regulation exempts the proceeds of the sale of an exempt home for six months from receipt where the seller intends to buy another principal residence and applies the proceeds to that purchase, moving costs, furnishings or repairs. The practical consequence is that a Medi-Cal beneficiary lines the replacement up before the sale closes. This is elder law work and belongs with a California elder law attorney, not with an agent.
Westside adjacency was judged from the street rather than the overlay
Three Westside overlays, 19 West, Mesa West Residential Ownership and Mesa West Bluffs, permit residential or mixed use, and the historic industrial spine along 19th Street has only been partly converted. What is next door today is not necessarily what the zoning permits next door tomorrow.
For someone leaving a quiet Eastside ranch and buying smaller on the Westside, that is the item to check before the offer. Noise, odour and vibration from neighbouring commercial and industrial uses are block by block realities here, and no neighbourhood level description will answer the question for a specific parcel.
Sell the Costa Mesa House First, or Secure the Smaller One First
Both orders qualify. What separates them is a value factor, an unrefunded interim tax bill, and where the city report lands in the calendar.
Sell first, then buy
The value factor is the case for selling first. The adjusted full cash value of the original is computed at 105 percent where the replacement is bought or completed within the first year after the sale, and at 110 percent within the second. Buy first and the factor is 100 percent flat. Where the replacement costs more, that cushion is the only thing standing between you and a permanently higher transferred value.
There is a Costa Mesa specific reason too. The Report of Residential Building Records is triggered by entering the agreement of sale, applied for within three days and issued by the city within thirty days of a completed application. If a permit question surfaces in that report, it surfaces inside an escrow you have already timed against a purchase. Selling first means the permit conversation happens while nothing else depends on it.
Selling first also settles the numbers. The section 121 position is known rather than projected, the withholding is resolved on Form 593, and the replacement is chosen against proceeds that exist. If the downsize is genuinely to a cheaper house, the whole factored base year value transfers intact: an original at 1,500,000 dollars of full cash value with a 200,000 dollar factored base year value, sold and replaced eight months later at 900,000 dollars, transfers the full 200,000 dollars.
The honest cost is that you have sold the house you live in with nowhere confirmed to go. A rent back after closing is weeks, not months. The two year window then runs from a fixed date, and in a city with no master developer releasing new phases, the small single storey house on a quiet block does not appear on demand. That pressure is how people overpay, and it should be named before it is felt.
Buy first, then sell
This is expressly permitted. The Board of Equalization confirms that as long as one transaction occurs on or after 1 April 2021 and the original home is sold within two years of the purchase of the replacement, the base year value transfers. The claim is no weaker for the order. What changes is the bill in the meantime.
The interim tax is the first cost and it is not recoverable. The replacement is reassessed at full fair market value on purchase, and property tax runs at that value for the whole period between the purchase and the sale of the original, with no refund for that period. The corrected base year value applies going forward from the date the original sells, so every extra month of marketing on an older Costa Mesa house is paid for twice.
The lost factor is the second cost. Buying first fixes the adjusted full cash value of the original at 100 percent, which matters only where the replacement costs more than the original sold for. For a genuine downsize to a smaller attached home in South Coast Metro it may cost nothing at all, and that is worth calculating rather than assuming in either direction.
What it buys is a single move and a properly prepared sale. An empty house on a large Eastside or Westside lot shows better, inspects more cleanly and lets the city report and any permit question be handled without a family living around it. For an owner who has been in the same house for forty years, moving once rather than twice is a real benefit, and it should be weighed openly against the tax cost rather than justified afterwards.
A House With a Forty Year Permit History and a City That Asks About It
Paula Aragone has worked Orange County transactions for 23 years, across 900+ transactions and $900M+ sold, and she came to real estate after four years of law school. She holds the CPRES and SRES designations. SRES is the Seniors Real Estate Specialist designation, and what it means here is that the file is run at the pace of a household that is moving out of a long life in one house, not at the pace of a listing calendar.
The order of work in a downsizing file is fixed by deadlines, not by preference. Establish the count of remaining Proposition 19 transfers with the Assessor. Rebuild the adjusted basis from documents rather than memory. Decide which escrow leads and price the interim tax if it is the purchase. Set a contents plan with a real date on it, because that is what moves closings more often than any repair item does.
The Costa Mesa work is documentary and it starts early. Permit records and permit jackets by street address and APN through Building and Safety, with a California Public Records Act request through the City Clerk for anything predating digitisation. The Report of Residential Building Records under Title 5, Chapter VIII, which produces a city issued document rather than a stack of copies. A sewer lateral video on 1950s and 1960s stock with mature street trees, because the owner is responsible past the point of connection with the district main, usually in the middle of the street.
This office gives neither tax advice nor legal advice. Base year value questions belong with the Orange County Assessor, the gain calculation with the client's accountant, and anything touching Medi-Cal eligibility, trust planning or estate recovery with a California elder law attorney. What the office supplies is the paperwork those people need, in sequence, and a transaction that leaves the decisions where they belong.
Downsizing Out of a Costa Mesa House, Answered
The questions long time owners and their adult children ask first, answered for California law and for Costa Mesa specifically.
What is the Report of Residential Building Records, and do I really have to get one?
It is a city issued report under Municipal Code Title 5, Chapter VIII. Section 5-120 requires the owner to obtain it on entering into an agreement of sale and to apply within three days. Section 5-119 says it describes the zoning, the number of dwelling units permitted under that classification and other information relevant to use, occupancy and construction. Section 5-124 lists ten exempt transaction categories. Confirm the current administration, fee and turnaround with Building and Safety at the start of escrow.
We converted the garage in 1985 and never pulled a permit. What happens now?
The report compares what the zoning permits against what is there, which is exactly how an unpermitted addition or a converted garage surfaces officially. Unpermitted work is the most common Costa Mesa escrow problem by a wide margin, because the lots are large, the stock is old and much of the work predates current records. Pull the permit file before you list, so the conversation happens on your timetable rather than inside a three day clock.
Is a transfer into our family trust exempt from the city report?
Section 5-124 sets out ten categories of exempt transaction, and among them are court ordered transfers, foreclosures, the first sale of an unoccupied building, and transfers between spouses or into trusts. Whether a specific transfer falls inside a specific category is a question for the city and for your attorney, not something to assume from a summary. Ask Building and Safety before treating any transaction as exempt.
How many times can I move my property tax base, and where to?
Up to three times as a claimant who is at least 55 at the sale of the original primary residence, or who is severely and permanently disabled, to a replacement primary residence anywhere in California. Propositions 60 and 90 allowed a single transfer and restricted it to the same county or to a county that had adopted an ordinance. Proposition 19 replaced that for sales on or after 1 April 2021 and removed the geographic limit entirely.
We are moving somewhere genuinely cheaper. Do we keep the whole assessed value?
Yes, provided the replacement's full cash value is at or below the adjusted full cash value of the original. Worked through: an original with a full cash value of 1,500,000 dollars and a factored base year value of 200,000 dollars, with the replacement purchased eight months after the sale for 900,000 dollars. The adjusted amount is 1,500,000 dollars multiplied by 105 percent, or 1,575,000 dollars. The replacement is less, so the whole 200,000 dollars transfers.
How long do we have to buy the replacement?
Two years from the sale of the original, and the window runs in both directions, so a purchase before the sale also qualifies. On new construction it is completion that matters rather than the contract date. The original also has to be sold and reassessed at full market value. Vacating it, renting it out or moving it within the family does not satisfy the requirement, however much it feels like a move.
Will the 250,000 dollar exclusion cover us?
On a house held since the 1960s, often not. IRC section 121 excludes 250,000 dollars for a single filer and 500,000 dollars on a joint return, and those figures have not been indexed since 1997. You need 24 months of ownership and 24 months of use as your main home within the five years before the sale, and no other 121 exclusion claimed in the two years before this one. Gain above the exclusion is taxable federally and in California at ordinary rates.
Which of our home improvements actually reduce the taxable gain?
Capital improvements do, ordinary repairs never do. Publication 523 names room additions, a new roof and HVAC systems as improvements that add to basis, and expressly excludes painting inside or out, fixing leaks and filling holes or cracks. Improvements later removed or replaced must have their remaining basis backed out. Selling costs, including commission, escrow, title and transfer tax, reduce the amount realized, which has the same effect as raising basis.
Who is responsible for the sewer lateral on a Costa Mesa house?
The owner is, and further than most people expect. The Costa Mesa Sanitary District maintains about 224.2 miles of main, and the property owner is responsible for maintaining the lateral until past the point of connection with the district main, usually in the middle of the street. There is no point of sale lateral inspection requirement, only a voluntary inspection rebate programme. On 1950s and 1960s stock with mature street trees, a lateral video before listing is cheap.
How did a flat coastal city end up in a fire hazard severity zone?
Costa Mesa was one of five Orange County cities newly included in the March 2025 CAL FIRE maps, with Moderate and High zones and no Very High. It surprises sellers here, understandably. A High zone parcel triggers AB 38, meaning defensible space compliance documentation under Civil Code 1102.19 and, since 1 July 2025, the fire hardening disclosure. Check the specific parcel against the State Fire Marshal viewer rather than assuming the designation covers the whole city.
Does Costa Mesa have Mello Roos?
Almost none on the established stock, because the city's housing predates the Mello Roos Act almost entirely. That is a genuine difference from a downsizer's point of view: leaving Costa Mesa for a newer master planned community elsewhere in the county usually means picking up a special tax and one or two association assessments that this city's single family blocks do not carry. Newer attached infill should still be checked by APN, and where a special tax does apply, Civil Code 1102.6b requires the notice from the levying agency rather than the line on the tax bill.
Is there a 55 and over community we could move into?
Any community that holds itself out as housing for older persons is relying on a federal exemption with conditions attached. Under 24 CFR 100.305 at least 80 percent of the occupied units must be occupied by at least one person aged 55 or over, and under 24 CFR 100.307 the community must update its age verification at least every two years. Ask for those verification records and the governing documents before an offer, because the documents also decide how a younger spouse or an adult child is treated.
Eastside or Westside. What actually changes for someone downsizing?
Character and adjacency. Eastside has a median build year around 1961 and a median lot around 7,405 square feet, with the 17th Street corridor as its walkable spine and city policy leaning to single family preservation. Westside has a median build year around 1960, a median lot around 6,969 square feet, four architectural traditions and three overlay zones permitting residential or mixed use. On the Westside, what stands next door has to be checked parcel by parcel.
Can we stay where we are and defer the property taxes?
The State Controller operates a Property Tax Postponement programme for homeowners at least 62 years of age, or blind, or disabled, who own and occupy the home as their principal residence, with household income of 55,181 dollars or less, at least 40 percent equity and no reverse mortgage. Interest accrues at 5 percent, a lien is recorded, only current year taxes are eligible, and applications run 1 October to 10 February. Confirm the current income limit on (800) 952-5661.
How does the small homeowners' exemption fit into all of this?
It is worth 7,000 dollars off taxable value, roughly 70 dollars a year at the base rate, claimed once on form BOE-266 with the county assessor and applied annually afterwards, with 15 February as the deadline for the full exemption in a given year. Its real importance is structural: eligibility for the homeowners' or disabled veterans' exemption is a precondition of the Proposition 19 base year value transfer on both the original and the replacement.
Where and when do we file the transfer claim?
Form BOE-19-B goes to the assessor of the county in which the replacement primary residence is located, which may not be Orange County, and never to the Board of Equalization. It must be filed within three years of the date the replacement is purchased or new construction on it is completed. File after that and relief begins with the calendar year in which the claim is filed. BOE-19-D is the equivalent claim for a severely and permanently disabled claimant, and BOE-19-V for a wildfire or disaster victim.
Related Pages
Other specialties in Costa Mesa
Senior downsizing nearby
Pull the Permit File Before an Offer Starts the Clock
949-415-4784
If you are 55 or over and leaving a Costa Mesa house you extended decades ago, the first conversation is about the permit record, the basis and the order of the two escrows. Call or text, or have an adult child call for you.
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Paula Aragone, California DRE 01364746. Aragone & Associates is a team at First Team Real Estate, California DRE 01008773. Information is deemed reliable but not guaranteed. This page is general information about California real estate practice and is not legal, tax or financial advice.
Aragone & Associates Real Estate Group, 4 Corporate Plaza Dr #100, Newport Beach, CA 92660. Paula Aragone, California DRE 01364746. Brokerage: First Team Real Estate, California DRE 01008773. Equal Housing Opportunity. Nothing on this page is legal, tax or financial advice, and no attorney client relationship is created by contacting this office. Consult your attorney, your accountant and your county assessor before acting on any statement here. Information is deemed reliable but not guaranteed and is subject to change without notice.