Senior Downsizing Real Estate Agent in Laguna Niguel, CA
Paula Aragone represents owners aged 55 and over leaving a Laguna Niguel hillside house, where the reason for the move is usually the steps rather than the size, the property tax base can travel to the replacement under Proposition 19, and the ground itself is part of what has to be disclosed.
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.
Victor Gruen planned this city across 7,100 acres with nearly a third of the developed land kept as parks and open space, which is why so much of it is beautiful and steep. For an owner at 55 or over, the steps are usually the reason and the tax is usually the constraint. Proposition 19 moves the base year value to the replacement, up to three times, anywhere in California, within two years of the sale in either direction.
- Who can claimAge 55 or over at the sale, or severely and permanently disabled
- How many claimsThree under Revenue and Taxation Code 69.6, effective 1 April 2021
- ReachAny county in California, county ordinances now irrelevant
- The gap allowedTwo years between the two transactions, either order
- Where the claim goesThe assessor of the county holding the replacement, on BOE-19-B
- The Laguna Niguel itemSlope, grading history and the 19 March 1998 Niguel Summit record
A Third of It Was Left Open, and the Rest of It Is on a Grade
The Laguna Niguel Corporation acquired the property in 1959 and the Viennese architect Victor Gruen produced the initial 7,100 acre town plan, with nearly a third of the developed land as parks and open space. AVCO Community Developers expanded the project from 1971.
That plan is why the city looks the way it does and why the conversation on this page usually starts with a staircase. Owners rarely call because the house is too big. They call because the entry has eight steps up from the driveway, the bedrooms are on the floor above, the laundry is on the floor below, and a knee replacement changed what all three of those cost per day. Size is the thing that gets talked about, but grade is the thing that made the decision.
That reframes the replacement search. A single level home, level parking, an entry without a run of steps and a lot that does not need managing are a narrower set of requirements than a budget is, and they narrow it further inside a city built on hills. This is the honest constraint here, and it is better said now than discovered in month fourteen of a two year window: the search for the right replacement takes longer than the sale of the original.
The other half of the slope is what it costs to keep. Drainage, planted banks, retaining structures and the walk between the street and the front door are maintenance an owner absorbs for thirty years and then, quite suddenly, cannot. Where an association carries part of that, its governing documents say so and nobody should be describing that division from memory. Order the documents and read what they actually assign to the owner.
The disclosure record here includes the ground. On 19 March 1998 a hillside collapsed at Niguel Summit after heavy El Nino rains, destroying approximately ten residences. The subsequent investigation found that the developer had improperly packed and graded the 275,000 tons of fill supporting the homes. That is a documented, publicly reported event and a long term owner in this city should expect a buyer to know about it.
It attaches to specific tracts, and that limitation matters as much as the event. Whether a particular address sits inside the affected area is a tract level question to be answered from records, not from a street name or a general impression of the neighbourhood. The wrong answer in either direction is a problem: a seller who denies a documented history invites a dispute, and a seller who volunteers a connection the records do not support has damaged their own sale for nothing.
Everything else on the ground comes through the statutory framework. The Natural Hazard Disclosure Statement under Civil Code 1103.2 carries the earthquake fault zone, seismic hazard zone and fire hazard severity zone answers. CAL FIRE released updated Local Responsibility Area maps in four phases between 10 February and 24 March 2025, and those maps now carry Moderate and High zones as well as Very High, so a parcel with no zone in 2011 can carry one now. Where a High or Very High zone applies, Civil Code 1102.19 brings defensible space documentation into the transfer.
Leaving a Laguna Niguel Hillside House Without Losing the Tax Base
Nine steps in an order that protects two deadlines and one disclosure. The slope work belongs near the front, because it is the item a buyer's inspector raises last and the seller can answer first.
Test eligibility, then find out how many claims remain
Revenue and Taxation Code 69.6 took effect for sales on or after 1 April 2021 and allows up to three base year value transfers to a claimant who is at least 55 on the date of sale, or who is severely and permanently disabled at any age. Only one spouse needs to be 55, provided that spouse is on title to the original and to the replacement.
Get the taxable gain onto one page, early
Section 121 excludes 250,000 dollars for a single filer and 500,000 dollars on a joint return, figures that have not moved since 1997. They require ownership and use as a principal residence for periods totalling 24 months in the five years ending on the sale. On a house held here for decades the gain regularly exceeds the exclusion by a wide margin.
Set the order of the two closings deliberately
The two year window runs both ways, so either order qualifies. What changes is the factor applied to the original property's full cash value: 100 percent if the replacement is bought first, 105 percent inside the first year after the sale, 110 percent in the second year. On a hillside house that is slow to find a replacement for, that choice is worth modelling rather than defaulting.
Empty the house from the top of the hill down
Decide what moves, what goes to family, what is sold and what is discarded, and put dates against each. On a stepped lot the physical work of removal is heavier than in a flat tract and the access is narrower, so the removal itself has to be scheduled with the people who will actually carry it, not assumed to happen over a weekend.
Separate slope repair from house repair before spending
Drainage, retaining structures and grading are a different question from kitchens and carpet, they are answered by a licensed professional rather than by taste, and they are the questions a hillside buyer will ask. Get the property looked at before deciding what to fix. Some findings are worth repairing before a sale and some are worth disclosing and pricing instead.
Assemble the disclosure record, ground included
The Natural Hazard Disclosure Statement under Civil Code 1103.2 covers flood, dam inundation, fire hazard severity zone, wildland fire under PRC 4125, earthquake fault zone under PRC 2622 and seismic hazard zone under PRC 2696. Add water conserving fixtures under Civil Code 1101.4 for anything built before 1994, smoke alarms under Health and Safety Code 13113.8, and carbon monoxide devices under Health and Safety Code 17926.
Market it to buyers who want the view and know what it sits on
Broad exposure produces a choice of offers instead of one, and a hillside property sells best to a buyer who has been told the grading and drainage position at the start rather than in a request for repairs. Confirm the school attendance area by address with Capistrano Unified before any of it goes into marketing copy.
Close, and claim the state withholding exemption
FTB Publication 1016 sets the default withholding at 3 and one third percent of the sales price. A principal residence qualifying under section 121 is exempt, as is a total sales price of 100,000 dollars or less, and the exemption is claimed on Forms 593 and 593-V rather than applied automatically. If the two closings are days apart, both escrow officers need to know at the outset.
Send BOE-19-B to the right assessor inside three years
The claim is filed with the assessor of the county where the replacement property sits, within three years of its purchase or of completion of new construction. File later and relief starts with the calendar year of filing, with nothing refunded for the years in between. BOE-19-D applies to the severely and permanently disabled and BOE-19-V to disaster victims, who are not subject to the three use cap.
The Named Neighbourhoods, and What the Ground Under Them Asks For
These are the neighbourhood names confirmed in the city's own record, alongside the institutions and dates a seller here has to work with. What changes from one to the next is the grade, the access and which documents answer for the slope.
Bear Brand Ranch
A named Laguna Niguel neighbourhood. As anywhere in this city, the questions worth settling before listing are the same three: what the grade does to access, who maintains the slope, and what the recorded documents actually assign to the owner.
San Marin
A named neighbourhood in the city record. Where a community association exists, order the resale package, the budget, the reserve study and the minutes early rather than after an offer, because reserve items on graded ground are read closely.
El Niguel Heights
A named neighbourhood in the city record. The word heights is a description of terrain and not a disclosure, so the useful work is establishing the entry, the parking and the internal level changes that decide whether a house suits an owner staying put.
Laguna Crest
A named neighbourhood in the city record. A seller here should expect the drainage and retaining questions to arrive with the inspection, which is an argument for having them answered by a professional before the property is exposed to the market.
Monarch Point
A named neighbourhood in the city record. Where governing documents cover slope maintenance, view provisions or landscaping, they decide what the buyer is taking on, and they are read at resale rather than remembered from the original purchase.
Niguel Summit
The location of the 19 March 1998 hillside collapse that destroyed approximately ten residences after heavy El Nino rains. The investigation found the fill supporting them had been improperly packed and graded. Whether an individual address sits in the affected tracts is a records question.
Kite Hill
A named neighbourhood in the city record. A long tenured owner here usually has decades of work on the property, and the useful exercise before listing is separating what added to basis from what was maintenance, because only one of the two reduces tax.
Rolling Hills
A named neighbourhood in the city record. As with every address in this city, the fire hazard severity zone answer comes off the Natural Hazard Disclosure Statement for that parcel and not off a neighbourhood name or an older report.
The Gruen open space
Nearly a third of the developed land was planned as parks and open space. It is why the city holds its value as a place to walk, and why an owner can often move smaller and keep what they use outdoors.
Crown Valley Parkway
The spine of the city and the address of City Hall at 30111 Crown Valley Parkway. Records requests, permit questions and anything the city itself holds for a property start there rather than with a search engine.
Capistrano Unified
Serves Laguna Niguel in full, with Niguel Hills Middle School as the district middle school in the city. Confirm the attendance area by address with the district office before it goes into marketing, because boundaries are not permanent.
The 1959 acquisition and the AVCO era
The Laguna Niguel Corporation acquired the property in 1959 and AVCO Community Developers expanded the project from 1971. Long tenured owners here bought across a wide span of years, so no single build era describes what an inspector will find.
1 December 1989
Laguna Niguel incorporated as Orange County's 29th city, without the coastal strip. The jurisdiction that permitted work on a given property is a question of date and location, and it is worth confirming rather than assuming.
The 1990 coastal certification
The Coastal Commission chart records a certified Local Coastal Program for Laguna Niguel in 1990. Whether a specific parcel sits in the coastal zone is answered by the city and the Commission's own maps, not by proximity to the ocean.
Six Things That Sit Between a Laguna Niguel Decision and a Clean Closing
Laguna Niguel, California
Every one of them is answerable in advance. Left until an inspection report arrives, each of them costs either money or the calendar the two year window was supposed to protect.
The slope was described from what the household always understood
Who maintains a graded bank, a retaining structure or a drainage run is decided by recorded documents, not by thirty years of practice. Families are frequently sure of an answer that the governing documents do not support, in both directions, and the buyer's agent will ask for the documents rather than the recollection.
Order the resale package, the budget, the reserve study and the minutes at the beginning of the process. On graded ground a buyer reads the reserve study closely, and a seller who has already read it is not answering questions for the first time under a deadline.
The 1998 record was left for the buyer's own search to find
The Niguel Summit failure of 19 March 1998 is publicly documented: approximately ten residences destroyed after heavy El Nino rains, and an investigation finding the 275,000 tons of fill supporting them had been improperly packed and graded. A buyer will find it. The only question is whether they find it before or after they write an offer.
The correct handling is precision, not volume. The event attaches to specific tracts, so whether a particular address is inside them is a records question to be answered properly. Neither denying the event nor claiming a connection the records do not support helps the sale, and one of the two invites a dispute after closing.
Nobody mentioned that the tax bill itself can be postponed
Some of these conversations start because the bill has become hard rather than because the house has. The State Controller's Property Tax Postponement programme requires the claimant to be at least 62, or blind, or disabled, to own and occupy the home as a principal residence, to hold at least 40 percent equity, to have no reverse mortgage, and to have household income at or below 55,181 dollars as defined in Revenue and Taxation Code 20503.
It is a loan and it should be described as one. Interest runs at 5 percent a year, a lien is recorded against the property, only current year taxes qualify, and applications run from 1 October to 10 February. It buys time. It does not make a stepped house easier to live in, and it is worth knowing about rather than discovering afterwards.
The claim went to the assessor of the county being left
BOE-19-B is filed with the assessor of the county where the replacement property is located. That instruction is printed on the form itself. A claimant moving out of Orange County who sends the claim to the Orange County Assessor has not filed it, and the three year clock keeps running while the paperwork sits in the wrong building.
The three years run from the purchase of the replacement or from completion of new construction. Filed late, relief begins with the calendar year in which the claim is filed and the intervening years are never refunded, which turns an addressing error into a permanent annual cost.
The replacement was bought first and the cushion disappeared
Buying first is allowed, and for an owner who does not want to move twice it is often the right choice. It carries two prices. The factor applied to the original's full cash value drops from 105 or 110 percent to 100 percent, which raises the transferred taxable value wherever the replacement costs more.
The second price is not refundable. The replacement is assessed at full market value from the date of purchase, and tax is paid at that level until the original sells. The corrected base year value applies going forward from the sale of the original, and there is no refund for the period in between.
Fourteen months went by looking for a house without steps
This is the honest difficulty here. A city planned around hills does not hold an abundant supply of single level homes with level parking and a flat approach to the front door, and that is a much tighter constraint than price. Owners who begin the search assuming the money is the hard part lose months before they discover it is not.
The consequence is scheduling, not disqualification. The two year Proposition 19 window is measured from the sale of the original to the purchase or completion of the replacement, and a search that starts on the day of the listing appointment starts too late. Start it before the house is prepared, and let what is genuinely available shape the sequence.
Which Transaction Leads When the Replacement Is the Hard One to Find
Both orders qualify, because Proposition 19 measures two years in either direction. In a city where the right replacement is scarcer than the buyer for what you are leaving, the choice is as much practical as financial.
Sell first, then buy
The statute pays for this order. Selling the Laguna Niguel house and buying inside the first year gives an adjusted full cash value of the original computed at 105 percent, and a purchase in the second year gives 110 percent. Where the replacement costs more than what was sold, that cushion is what stops the difference being added to the transferred value.
The mechanics are worth reading in full. If the replacement's full cash value is equal to or less than the adjusted full cash value of the original, the factored base year value transfers intact. If it is greater, the new taxable value is the factored base year value of the original plus the difference between the two. The Board of Equalization's worked example: an original with a full cash value of 400,000 dollars and a factored base year value of 100,000 dollars, sold, and a replacement bought in the first year after for 600,000 dollars. The adjusted figure is 400,000 multiplied by 105 percent, or 420,000 dollars, the excess is 180,000 dollars, and the replacement is assessed at 280,000 dollars rather than 600,000.
It is also the simpler financial position. The proceeds are in hand, there is no bridge borrowing, no second loan payment and no period of carrying two properties, which matters on a fixed income. For a household on Medi-Cal the sequencing question is different again and belongs with an elder law attorney before anything is listed.
The honest downside is that you have to live somewhere while you look, and in this city looking for a level house takes longer than selling a hillside one. Selling first with nothing identified means a rental or a spare room, an offer written under time pressure, or a second move. Two moves out of a long held house is heavy work, and it is heavier at 78 than at 58.
Buy first, then sell
This qualifies and it is often the humane order here. The Board of Equalization is explicit that as long as one transaction occurs on or after 1 April 2021 and the original is sold within two years of the purchase of the replacement, the base year value transfers. Where the replacement is the scarce item, securing it first removes the risk that the search outruns the clock.
It costs the cushion and it costs interim tax. The factor falls to 100 percent, so on a 1,000,000 dollar original the gap between 100 and 105 percent is 50,000 dollars of assessed value carried for the life of the ownership, roughly 500 to 600 dollars a year at a typical Orange County rate. Separately, the replacement is taxed at full fair market value from the purchase until the original sells, and that period is not refunded.
Here is the arithmetic. An original with a full cash value of 1,200,000 dollars and a factored base year value of 180,000 dollars, with a replacement bought before the sale for 1,400,000 dollars. The factor is 100 percent, so the adjusted full cash value of the original stays at 1,200,000 dollars, the excess is 200,000 dollars, and the new taxable value is 380,000 dollars in place of 1,400,000.
The honest downside is qualification and nerve. Buying first usually means borrowing while still carrying the Laguna Niguel property, and the original must genuinely sell and be reassessed to market for the transfer to happen at all. Moving out of it is not enough. If the sale slips beyond two years from the purchase, the relief is lost outright rather than reduced.
The Ground, the Documents and the Deadlines All Answer to the Same Preparation
Paula Aragone has worked Orange County transactions for 23 years, across 900+ transactions and $900M+ sold, and she came to it after four years of law school. She holds the CPRES and SRES designations. On a downsizing file the SRES designation, Seniors Real Estate Specialist, is the relevant one: it is the National Association of Realtors credential for agents working with clients aged 50 and over, and it exists because this transaction is not the same as any other listing.
In this city the work divides cleanly into two files that are usually opened too late. One is the ground: grading, drainage, association responsibility for slopes, and the documented 1998 failure at Niguel Summit, which has to be handled with precision rather than avoided or overstated. The other is the tax: the Proposition 19 factor, the section 121 figure and a claim form with a three year deadline and a specific assessor to go to.
The person reading this page is often not the owner. Adult children arrive with a schedule, and the owner arrives with decades of context that the schedule does not hold. Both are right about different things. The work is to put the real constraints in front of both of them, the scarcity of single level homes here, the two year window, the section 121 number and the physical cost of emptying a house on a slope, and let the family decide.
Nothing on this page is tax or legal advice. Confirm the Proposition 19 figures with the Orange County Assessor, the section 121 position with a CPA, any question about grading or soils with a licensed professional, and anything touching Medi-Cal eligibility with a California elder law attorney, because eligibility, transfer penalties, the look back period and share of cost are legal work and not an agent's to give.
Leaving a Laguna Niguel Hillside House, Answered
The questions owners over 55 ask in this city, and the ones their children ask for them, answered for California law and for ground that is not flat.
We are moving because of the steps. Is a level house realistic in this city?
It exists and it is not the default, which is a consequence of the plan rather than of the market. The city was laid out across 7,100 acres with nearly a third of the developed land kept as parks and open space, contoured to hills. A search for a single level home with level parking and no run of steps at the entry is a much narrower search than a budget alone would suggest. Start it before the listing preparation begins, not after.
What has to be said about the 1998 landslide?
The event is public record. On 19 March 1998 a hillside collapsed at Niguel Summit after heavy El Nino rains, destroying approximately ten residences, and the investigation found the developer had improperly packed and graded the 275,000 tons of fill supporting them. It attaches to specific tracts. Whether a particular address is inside them is a records question that should be answered properly before either a denial or an admission is made, because a careless answer in either direction creates a problem the sale does not need.
Who is actually responsible for the slope behind our house?
The recorded documents decide, not the practice of the last thirty years. Where a community association exists, the governing documents, the budget and the reserve study set out what the association maintains and what falls to the owner, including banks, drainage and retaining structures. Order the resale package at the start of the process. A buyer will ask for it, a lender may read it, and the answer given from memory is the one most likely to be wrong.
Should we commission a soils or drainage report before listing?
It is worth considering, and it is a professional's call rather than an agent's. On graded ground the drainage and retaining questions arrive with the buyer's inspection whatever the seller does, so the choice is between answering them from a report you commissioned and reacting to one you did not. What it buys is control of the timeline and of the repair conversation. What it does not buy is the ability to leave anything undisclosed, because disclosure obligations run either way.
How many times can the property tax base actually move?
Up to three times. Proposition 19, effective for sales on or after 1 April 2021 and implemented by Revenue and Taxation Code 69.6, allows a claimant who is at least 55 at the time of sale, or who is severely and permanently disabled, to transfer the factored base year value up to three times. Propositions 60 and 90, at Revenue and Taxation Code 69.5, allowed it once and once only. The three use cap does not apply to victims of a wildfire or a governor declared disaster.
Can we take the assessment to a house outside Orange County?
Yes, to anywhere in California. That is one of the larger changes Proposition 19 made. Proposition 60 worked only within the same county and Proposition 90 only into a county that had adopted an authorising ordinance, of which there were ten as of November 2018. Under Proposition 19 no ordinance is needed and reciprocity lists are irrelevant. Remember that the claim is then filed with the assessor of the new county, not the one you are leaving.
The replacement is dearer than this house. Does that end the claim?
No. Under the old law exceeding the equal or lesser value threshold disqualified the claim completely. Proposition 19 kept the 100, 105 and 110 percent factors and changed what happens when you exceed them: the excess is added to the transferred value instead of destroying the claim. The new taxable value becomes the factored base year value of the original plus the difference between the replacement's full cash value and the adjusted full cash value of the original.
Can we see that worked through with figures?
Take the Board of Equalization's own example. An original property with a full cash value of 400,000 dollars and a factored base year value of 100,000 dollars is sold, and a replacement is bought in the first year afterwards for 600,000 dollars. The adjusted full cash value of the original is 400,000 multiplied by 105 percent, or 420,000 dollars. The difference between 600,000 and 420,000 is 180,000 dollars, which is added to the 100,000 dollar base year value. The replacement is assessed at 280,000 dollars.
What does buying before selling cost us?
Two things. The factor applied to the original property drops to 100 percent, losing the 105 or 110 percent cushion, which raises the transferred taxable value wherever the replacement is the more expensive of the two. And the replacement is taxed at its full fair market value from the date of purchase until the original sells, with no refund for that period. On a 1,000,000 dollar original the factor difference alone is 50,000 dollars of assessed value carried permanently.
Will the exclusion cover the gain on a house held here for decades?
Frequently not. Section 121 excludes 250,000 dollars for a single filer and 500,000 dollars on a joint return, and neither figure has been indexed since 1997 while the gain has not stood still. The tests are ownership and use as a principal residence for periods totalling 24 months within the five years ending on the sale, and no other section 121 exclusion claimed in the previous two years. The excess is taxable federally, taxable in California at ordinary income rates, and may attract the 3.8 percent Net Investment Income Tax.
Do the retaining walls and drainage we paid for count for anything?
Capital improvements add to basis, which reduces the taxable gain, and structural work of that kind is normally in that category rather than in maintenance. What never adds to basis is ordinary repair and maintenance, including painting inside or out, fixing leaks and filling holes or cracks. Improvements later removed or replaced have their remaining basis backed out. The determination belongs to a CPA, and it depends entirely on documents, which is why the receipts have to be found before the house is cleared.
My husband died two years ago. Have we already missed something?
Possibly, and it is worth checking immediately rather than at listing. Under IRC 121(b)(4) a surviving spouse keeps the full 500,000 dollar limit only where the sale happens no later than two years after the date of death, the section 121(b)(2)(A) requirements were met immediately before the death, and the survivor has not remarried by the date of sale. Separately, under IRC 1014(b)(6), community property in California takes a new basis on both halves at the date of death value, which often removes the problem entirely. The date of death appraisal is what protects it.
Is our parcel in the coastal zone? The city incorporated without the coastal strip.
It is a question to answer from maps rather than from geography. Laguna Niguel incorporated on 1 December 1989 as Orange County's 29th city without the coastal strip, and the Coastal Commission chart records a certified Local Coastal Program for the city in 1990. Whether a specific parcel is inside the coastal zone, and which authority issues a permit for work on it, is confirmed with the city and with the Commission's own mapping before any assumption is built into a timeline.
Does our parcel carry a special tax, and what has to be delivered?
That is decided parcel by parcel. Where a Community Facilities District levies a Mello Roos special tax, or a 1915 Act assessment applies, Civil Code 1102.6b requires the seller to make a good faith effort to obtain a disclosure notice from each levying agency and deliver it to the buyer. The enabling act is Government Code 53311. The line on the tax bill is not that notice. Confirm the position by assessor's parcel number and then request the notice from the agency itself.
We are considering a 55 and over community. What do those rules require?
Under 24 CFR 100.305 a community relying on the housing for older persons exemption must have at least 80 percent of its occupied units occupied by at least one person aged 55 or older. Under 24 CFR 100.307 it must verify occupant ages at least once every two years using reliable documentation. That is a community level threshold and not a statement about a particular unit. How a younger spouse, an adult child or a live in carer is treated is set by the community's own governing documents, so read them before writing an offer.
My mother is on Medi-Cal. What does selling the house do to that?
It converts an exempt asset into a countable one. One occupied home is exempt; cash is not. From 1 January 2026 the reinstated asset limits are 130,000 dollars for one person and 195,000 dollars for two, applied at the first renewal in 2026. Proceeds from the sale of an exempt home are exempt for six months from receipt where they are applied to another principal residence, moving costs, furnishings or repairs. A sale with no replacement identified is the situation that ends eligibility, so take it to a California elder law attorney before anything is listed.
Related Pages
Other specialties in Laguna Niguel
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Start the Replacement Search Before You Start the Listing
949-415-4784
If you are 55 or over and the steps have made the decision for you, the first meeting is about what is realistically available, what the slope documents say and how the two year window should be spent. Call or text, and bring whoever is helping 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 Suite 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.