Exemptions

Exemptions

California State Board of Equalization Exemption Site

Certain properties, or portions thereof, are exempt from taxation under the California Constitution. The most common exemptions are:

  • Homeowner's Exemption
  • Religious Exemption
  • Welfare Institutions Exemption
  • Veteran's Exemption

Homeowner's Exemption

If you own a home and occupy it as your principal place of residence on January 1, you may apply for a Homeowners' Exemption. This exemption will reduce your annual tax bill by about $70. The exemption amount is printed in the upper right hand corner of the annual tax bill.

If you build or acquire a home, and there was no exemption on the annual tax roll, you may apply for a Homeowner's Exemption on the supplemental tax roll. In order to qualify, you must occupy the home within 90 days of the completion of new construction or the change in ownership. You should also apply for this exemption within 30 days of receiving a Notice of Supplemental Assessment.

You must immediately notify the Assessor's Office if a property becomes ineligible for a Homeowner's Exemption after it has been granted an exemption. You can terminate your exemption using the Homeowner's Exemption Termination Letter. Homeowner's Exemptions are not automatically transferred between properties. If you move, you must file an application for a new exemption.

Veterans Exemption

Exemptions for Disabled Veterans', the Spouses of Disabled Veterans, or for the Surviving Spouses of Veterans Who Died on Active Duty as a Result of Service-Connected Injury or Disease.

  • You may apply for the Disabled Veteran's Exemption if you are a totally disabled veteran (service related 100% or 100% unemployable), or are blind in both eyes or have lost the use of more than one limb as a result of injury or disease during military service.
  • You may also apply if you are the unmarried surviving spouse of a qualifying Disabled Veteran who during the veteran's lifetime was either receiving the exemption or would have qualified for the exemption had the veteran applied for it.
  • You may also apply if you are the unmarried surviving spouse of a qualifying veteran who died on active duty as the result of a service-connected disease or injury. A comprehensive list of frequently asked questions pertaining to Disabled Veterans' Exemptions and Veterans' Exemptions is available at the California State Board of Equalization website.

Institutional Exemption

Real and personal property used exclusively by a church, college, cemetery, free museum, public school, or free public library may qualify for an exemption from property taxation. Properties owned and used exclusively by a nonprofit religious, charitable, scientific, or hospital corporation may also be eligible. An application must be filed with the Assessor's Office. For more information regarding Institutional Exemptions please read Publication 149, Property Tax Welfare Exemptions (PDF).