Homeowners' Property Tax Exemption


If you own and occupy your home as your principal place of residence, you may be eligible for an exemption of up to $7,000 off of the assessed value.

ELIGIBILITY

  • You must be a property owner, co-owner or a purchaser named in a contract of sale.
  • You must occupy your home as your principal place of residence as of 12:01 a.m., January 1 each year.
  • Principal place of residence generally means where:
    1. you return at the end of the day
    2. your vehicle is registered
    3. you are registered to vote
    4. your mail is delivered
  • A dwelling does not qualify for the exemption if it is, or is intended to be, rented, vacant and unoccupied, or the vacation or secondary home of the claimant.

FILING PERIOD & EXEMPTION AMOUNTS ANNUAL ASSESSMENT

  • For the year in which you occupy the dwelling on lien date (January 1), the full exemption is available if you file by 5:00 p.m. on the following February 15.
  • If you file a claim between the following February 16 and 5:00 p.m. on December 10, 80% of the exemption is available.
  • You must occupy your home as your principal place of residence within 90 days after the change of ownership or completion of new construction.
  • If you file a claim form by 5:00 p.m. on or before the 30th day following the date the Notice of Supplemental Assessment is mailed, the full exemption is available (unless one has already been applied for the same fiscal period).
  • If you file a claim form more than 30 days after the date the Notice of Supplemental Assessment is mailed, but before the date the first installment would go delinquent, 80% of the exemption is available (unless one has already been applied for the same fiscal period).

HOMEOWNERS' EXEMPTION INELIGIBILITY

  • You are responsible for notifying the Assessor when you are no longer using the property as your principal place of residence.
  • You are only eligible for one homeowners' exemption at a time within the state.

This information is a synopsis of the homeowners' property tax exemption. you may call the Assessor's Office for more specific information. This information reflects California assessment/taxation laws in effect January 1, 2002.