The law provides that certain property may be eligible for full or
partial exemption from property tax. Those who may qualify include
homeowners (owner-occupants), disabled veterans, churches, religious
entities, and some charitable organizations.
Homeowner's Exemption
The exemption that affects most taxpayers is the Homeowner's
Exemption. Homeowners who occupy a dwelling as their principal place of
residence as of 12:01 AM, January 1st each year are eligible to receive
an exemption of up to $7,000 in taxable value on their regular
assessment. This exemption is also available to an eligible owner of a
dwelling subject to Supplemental Assessment provided the owner intends
to occupy the property as their principal place of residence within 90
days of the change in ownership or completion of new construction, and
the property is not already receiving an exemption.
Homeowner exemption claims need only be filed once, as long as you
continue to own and occupy the residence on which the exemption is
claimed. On the regular roll, the full exemption is available if filed
by 5 PM on February 15, and 80% of the full exemption is available if
filed between February 16 and December 10 at 5 PM. On the Supplemental
Roll, the filing must be made within 30 days of the date of the
Supplemental Assessment Notice.
You are required by law to terminate your Homeowner's Exemption if
either or both of the following events occur prior to 12:01 AM, January
1:
- Ownership of the property transfers to another party
- Your principal place of residence changes to another location
Fill in, print and sign the Homeowner's Exemption Claim form.
If you are not eligible for the exemption as of 12:01 AM,
January 1, you must so notify the Assessor in writing on or before
December 10, or you will have to pay a 25% penalty on the amount of
taxes the exemption represents. Fill in, print, sign and return the Homeowner's Termination Notice form.
Veterans
California veterans who are rated 100% disabled, blind, or a
paraplegic due to a service-connected disability (or the unmarried
surviving spouse of such a veteran) may be eligible for an exemption on
their residence as follows:
* Eligibility for the higher exemption amount is predicated on the
household income not exceeding the limit shown for the preceding
calendar year.
Institutional Property
Property used exclusively for a church, nonprofit college, cemetery,
museum, school, or library, may qualify for an exemption. Properties
owned and used exclusively by nonprofit religious, charitable,
scientific, or hospital corporations are also eligible.
View and/or print the Institutional Property Tax Exemption pamphlet.
Please contact the Assessor's Office for further information concerning exemptions.
For more information visit our pamphlet page.