Exemptions, Exclusions & Tax Relief Programs

Builder’s Exclusion

New construction may be excluded from a supplemental assessment. The property must be for sale and unoccupied, and the builder must file a claim form with the Assessor’s Office prior to or within 30 days from the start of construction. If the exclusion is granted, the new construction will not be appraised until the following lien date, unless it is sold, rented or occupied before then.

Disabled Veteran’s Exemption

Veterans who are rated 100% disabled or unemployable due to a service-connected disability are eligible for an exemption of $147,535 on the assessed value of their home, or $221,304 if their income for the last year did not exceed $66,251 (2021-2022 cap; subject to increase each year based on CPI). The unmarried, surviving spouse of such a veteran, or of a veteran who died while on active duty in the military service also qualifies for the above.

All exemptions require application with the County and must meet eligibility requirements mandated by the State Board of Equalization

Homeowner’s Exemption

Property owners who occupy their home, mobile home or other dwelling units may qualify for an exemption of up to $7,000 of assessed value. New property owners will automatically receive an exemption application. A Homeowner’s Exemption will also apply to the supplemental assessment, if the property has not received the exemption on the prior Assessment Roll. One-time filing is required. The exemption will remain in effect if the residence continues to be owned and occupied by the property owner. Homeowner’s Exemptions are not automatically transferred between properties. A new application must be filed when the ownership changes or if there is a change in your principal place of residence.

To receive the full exemption the application must be filed on or before February 15, or on or before the 30th day following the date of notice of the supplemental assessment, whichever comes first.

Institutional Exemptions

Real and personal property used exclusively by a church, non-profit college, cemetery, museum, school or library may qualify for an exemption. Property owned and used exclusively by non-profit religious, charitable, scientific, or hospital corporations are also eligible for a "Welfare" exemption.

All exemptions require application with the County and must meet eligibility requirements mandated by the State Board of Equalization.

Interspousal Transfers

Transfers of Property between husband and wife do not cause a reappraisal. This includes transfers due to divorce decrees or the death of a spouse. No form is required.

Parent-Child Transfer

The transfer of property between parents and children and some transfers between grandparents and grandchildren may be excluded from reappraisal for property tax purposes.

For transfers occurring on or after February 16, 2021, section 2.1(c) of article XIII A of the California Constitution provides that the terms “purchase” or “change in ownership” do not include the purchase or transfer of a family home between parents and their children, as long as the property was the family home of the transferor and continues as the family home of the transferee. A family home also includes a family farm.
For a family home, the transferee is required to file for the homeowners’ or disabled veterans’ exemption within one year of the date of transfer.
A family farm is any real property that is under cultivation or being used for pasture or grazing, or that is used to produce any agricultural commodity. “Agricultural commodity” means any and all plant and animal products produced in this state for commercial purposes.
To qualify for grandparents and grandchildren exclusion, all parents of the grandchild, who qualify as children of the grandparents, must be deceased as of the date of the grandparent-grandchild transfer.

For transfers occurring on or before February 15, 2021, please file claim form BOE-58-AH, Claim for Reassessment Exclusion for Transfer Between Parent and Child.

Senior (age 55 and above) Exclusions

The replacement property tax relief allows qualifying owners to transfer the assessed value of an original property to a replacement property.

Beginning April 1, 2021, California law allows an owner of a primary residence who is at least age 55 to transfer the factored base year value of their primary residence to a replacement primary residence that is located anywhere in California and purchased or newly constructed within two years of the sale of the original primary residence.
If the replacement primary residence is of equal or lesser value than the original primary residence, the factored base year value of the original primary residence becomes the base year value of the replacement primary residence.
If the replacement primary residence is of greater value than the original primary residence, partial relief is available. The difference between the full cash value of the original primary residence and the full cash value of the replacement primary residence will be added to the factored base year value that is transferred to the replacement primary residence.
A homeowner who is at least age 55 or severely disabled may transfer their base year value up to three times.