Construction has started if any physical activity on the property has resulted in visible changes that are recognized as the initial steps for construction.
The veterans' exemption may be applied to real or personal property located in the county, and exempts up to $4,000 off of the assessed value of the property
Under California Constitution Article XIII A (Proposition 13) real property is reappraised only when a change in ownership occurs, or when new construction takes place.
The Assessor's Office after the property is sold to forms required to be completed upon a transfer