Exemptions
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.
Disabled 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.
