California property tax law provides for an exemption of up to $7,000 of the assessed value of a dwelling that is used as a principal place of residence on January 1 of each year. This is a property tax savings of approximately $70 per year. In order to qualify for the exemption you must either:
If you qualify for this exemption under option number 2, the first year of the exemption will only apply to a Supplemental Assessment (if any).
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There is no charge to apply for the Homeowners’ Exemption.
Disregard the notice. This is not an official mailing from the Assessor’s Office. There is never a charge to file a Homeowners’ Exemption form (PDF). If you are not receiving a Homeowners’ Exemption, contact the Assessor or access the application form (PDF) to apply for the exemption.
New property owners will usually receive an exemption application within 90 days of recording a deed. If you acquired the property more than 90 days ago and have not received an application, please email the Assessor’ Office, call 530-889-4300, or download the Homeowners’ Exemption form (PDF).
The deadline to file for the full exemption is February 15 of each year. A partial exemption (80%) is available if filed between February 16 and December 10. The full exemption is also available on a supplemental assessment (up to the amount of the supplemental assessment), providing the full exemption has not already been applied to the property on the regular tax roll or on a prior supplemental assessment for the same year. The deadline to file for the full exemption on a supplemental assessment is within 30 days of the Notice of Supplemental Assessment. A partial exemption (80%) is available if filed after the 30th day of the Notice of Supplemental Assessment, but on or before the date on which the first installment of taxes on the supplemental tax bill becomes delinquent.
No, once you have filed for a Homeowners’ Exemption and you continue to own and occupy the residence, you will automatically receive the exemption.
A Homeowners’ Exemption will appear as a $7,000 reduction in assessed value on your property tax bill.
No. If you do not own and occupy your home as your principal place of residence, you must cancel your Homeowners’ Exemption by writing our office. Please include the date you moved and your new mailing address.
No. The exemption is available for only one principal place of residence. If the dwelling is used as, or intended for use as, a vacation or secondary home, a rental property, or is vacant and unoccupied, it will not qualify for the Homeowners’ Exemption.
Yes, by using one person as claimant on each residence. Separate claims must be filed and the reason for having separate residences needs to be stated on the form. The attributes of residence may be determined by: the intention to remain there is not temporary; where you are registered to vote; where vehicles are registered; where you return after work and between trips; and where personal belongings are kept.
Yes, if each person living in each residence is on title. Separate claims must be filed.
Yes, the owner may be living on the property in other ways than a conventional house.
No, only one exemption can be claimed.
Yes, if the trust is for the benefit of the person living on the property, while they are alive.
No, the exemption is processed as of our “received” date.
No, your social security number is necessary for tracking purposes to ensure that only one Homeowners’ Exemption is being claimed per person.
Yes, you may claim the exemption without it until you obtain a social security number. Please write “none” where the form asks for your social security number. You will need to verify this fact by supplying a copy of one or more of the following:
Also needed, will be a copy of a Medicare or Medi-Cal card or a California Drivers’ License or California Identification card to provide to the State Board of Equalization in lieu of a social security number.
No, the Homeowners' Exemption form is not public information; only the amount of the exemption that shows up on the tax roll is public information.
Yes, it can be used to track child support information.
Yes, as long as the house is not rented.
For additional information on the Homeowners’ Exemption, please visit the California State Board of Equalization at: https://www.boe.ca.gov/proptaxes/homeowners_exemption.htm, or download the Homeowners’ Property Tax Exemption Form (PDF).