Exemptions
A property tax exemption excuses all or a portion of
the assessment because the assessee has met some criteria allowed by the
State Constitution. There are exemptions for property used by
homeowners, veterans, disabled veterans, churches, religious
organizations, welfare organizations and others. A property
cannot receive more than one type of exemption. The county is reimbursed
by the state for property tax revenue lost by the homeowner's exemption,
but not for other types.
Specific Categories
of Exemptions:
Aircraft of Historical Significance
Cemetery Exemption
Church Exemption
College Exemption
Disabled Veteran's Exemption
Exhibits
Free Museum
Free Public Library
Homeowner's
Exemption (Click here for homeowner exemption
FAQ)
Public Schools
Religious Exemption
Veteran's Exemption
Welfare Exemption
Aircraft of Historical Significance
This exemption is available to
aircraft meeting the following criteria:
- The aircraft must be
an original, a restoration, or a replica of a heavier than air powered
aircraft that is 35 years or older or any aircraft of a type or
model of which there are fewer than five in number known to exist
worldwide.
- The aircraft must be
owned by an individual rather than a corporation or other legal entity.
- The aircraft is not
held primarily for sale, and not used for commercial purposes or general
transportation
- The aircraft must be
available for display to the public at least 12 days during the 12 month
period immediately preceding the lien date. Documentation must be
provided that the aircraft was displayed in such a manner that the
general public was aware that they were invited for public viewing and
reasonable accommodations were provided to allow for that.
A
certificate of attendance from the event coordinator of each event at
which the aircraft was displayed must be submitted with the exemption
claim by February 15th. Claims filed February 16 – August 1
will receive a partial exemption for that year. There is a $35
non-refundable application fee.
Click here to access this claim form online
Cemetery
Exemption
This
exemption is available to property used or held exclusively for the
permanent deposit of human dead or for the care and maintenance of the
property of the dead, except when used or held for profit.
Church
Exemption
This exemption is
available for buildings, land on which they are situated, and equipment
used exclusively for religious worship as of 12:01 a.m. January 1
(lien date). It is also available for property owned or used by the
church for parking.
A claim form must
be properly completed and filed annually by February 15th with the
Assessor. Claims filed February 16 - December 31 will receive a partial
exemption for that year.
College
Exemption
This
applies to buildings, land and equipment used exclusively for educational
purposes by a nonprofit institution of higher education, as defined.
Click here to access this claim form online
Disabled Veteran's Exemption
This exemption
applies to a principal residence. It is available to a veteran or the
veteran's unmarried surviving spouse if the veteran, because of injury or
disease incurred in military service, is blind in both eyes, has lost the
use of two or more limbs, or is otherwise classified as totally disabled
by the Veteran’s Administration.
Currently, for households with total annual income above
$44,907, the exemption amount is a maximum of $103,107. For households
with total annual income at or below $44,907, the exemption amount is a
maximum of $154,661. The exemption amounts and the income limit are
compounded annually by an inflation factor.
For the regular tax
roll, a claim form must be properly completed and filed by February 15th
with the Assessor. Claims filed after February 16 will receive a partial
exemption for that year. For supplemental assessments, the full exemption
is available if the filing is made by the 30th day following
the mailing of Notice of Supplemental Assessment. Claims filed after that
date, but on or before the date on which the first supplemental tax
installment is due, will receive a partial exemption. Only those
receiving the $150,000 exemption must file annually.
Click here to access this claim form online
Exhibits
This
exemption is available to property brought into California exclusively for
purposes of use or exhibition at any exposition, fair, or public exhibit
as defined and will be removed from the State following this use.
Free Museum
This
applies to museums that are free and open to the public.
Free
Public Library
This
applies to libraries that are free and open to the public.
Homeowner's Exemption
Residential
property owned and owner-occupied as of 12:01 a.m. on January 1 (lien
date) is eligible for a $7,000 exemption of the assessed value for the
upcoming tax year. This equates to a $70 reduction on your property
tax bill. A claim form must be properly completed and filed by
February 15th with the Assessor. Claims filed February 16 - December 10
will receive a partial exemption for that year. Once the claim form is
filed, the exemption continues until the property is no longer the
principal residence of that owner. It is the homeowner's responsibility
to notify the Assessor when the property is no longer eligible for the
exemption.
If a residence was
acquired or completed after lien date and the property did not receive an
exemption on the current roll, the exemption may be applied to the
supplemental assessment. The claim must be filed within 30 days of the
date of notice of the supplemental assessment to be considered timely
filed. Claims filed after that date, but on or before the date on which
the first supplemental tax installment is due, will receive a partial
exemption.
Eligible property
for this exemption includes a single-family residence, multi-unit
dwelling, boat, condominium, or other shelter constituting a place of
abode and the land on which it is situated.
Public Schools
Property used exclusively for public schools is exempt.
Religious
Exemption
This exemption is
available for a church that owns its own property and conducts worship services on the property
and operates its own school (as defined). It is also available for
property owned or used by the church for parking.
A claim form
must be properly completed and filed by February 15th with the Assessor.
Claims filed February 16 - December 31 will receive a partial exemption
for that year. Annual filing is not necessary for this exemption;
however, failure to timely notify the Assessor when the property is no
longer eligible will result in a penalty of up to $250.
Click here to access this claim form online
Veteran's
Exemption
This allows
for an exemption of $4,000 for qualifying claimants. A claim form must be
properly completed and filed annually by February 15th with the
Assessor. Claims filed February 16 - December 10 will receive a partial
exemption for that year.
Qualifying
claimants include, in addition to the veteran, parents and the unmarried
surviving spouse of a deceased veteran. The maximum value of property
that can be owned to receive this exemption is $5,000 for an unmarried
veteran or parent of a deceased veteran, or $10,000 for a married veteran,
parents of a deceased veteran, or unmarried spouse of a deceased veteran.
This
exemption may be claimed in addition to the Homeowner's Exemption, but
must be for a different property.
Welfare
Exemption
This
exemption is available to the following property if owned and operated by
nonprofit religious, hospital, scientific, or charitable entities operating for those
purposes:
-
Property used exclusively for religious, hospital,
scientific or charitable purposes
-
Property used exclusively for schools of less than
collegiate grade
-
Property used exclusively for nursery school purposes
-
Property used exclusively for noncommercial
educational FM stations or educational TV station
-
Property used exclusively for housing and related
facilities for low/moderate income elderly or handicapped families,
and is financed by HUD
-
Property used exclusively for rental housing for
lower income households
-
Property used exclusively for emergency or temporary
shelter for homeless people
-
Property used exclusively for housing and related
facilities for employees of religious, hospital, scientific or
charitable organizations if the use is necessary for the operation
of the organization
-
Charitable purposes include educational purposes,
which mean those purposes and activities for the benefit of the
community as a whole
A claim
form must be properly completed and filed annually by February 15th
with the Assessor. Claims filed February 16 - December 31 will receive a
partial exemption for that year.
Click here to access this claim form online
Homeowners’
Exemption Questions & Answers
Q: How do I qualify for the Homeowners’ Exemption?
A: To obtain the exemption for a property, you must be its
owner or co-owner (or a purchaser named in a contract of sale), and you
must live in the property as your principal place of residence. You must
also file the appropriate exemption claim form with the Assessor.
Q: What sorts of properties can qualify for the Homeowners’
Exemption?
A: A single family residence, a duplex, a condominium or
planned unit development, a unit of any multi-unit property, a mobile
home, a houseboat or floating home that is subject to property tax, a
living unit in a commercial or industrial property, a motor home or other
temporary structure used as a principal residence on otherwise vacant
property owned by the claimant.
Q: I also have a vacation home in the mountains. Can I get
the exemption on it as well as my regular home?
A: No. You are only entitled to one Homeowners’ Exemption.
Q: Once I have been granted the exemption, do I need to
re-file a claim every year?
A: No. Once you have been granted the exemption and you
continue to own and occupy the residence on a continuing basis, there is
no need to re-file a claim. However, if you vacate on a long-term basis
(such that you are not residing there on January 1, the lien date), or
rent or lease the property, you must notify the Assessor that you are no
longer eligible for the exemption. If at a later date you then reoccupy
the property, you must then file a new claim in order to receive the
exemption.
Q: I just moved away from a home where I was receiving the
Homeowners’ Exemption, but still own it. Do I need to notify the Assessor
of that circumstance?
A: Yes. You must notify the Assessor immediately whenever
a property you own is no longer eligible for the homeowners’ Exemption.
Failure to notify the Assessor will result in escape assessments and
penalties if an unauthorized exemption is discovered.
Q: Would an extended stay in a convalescent hospital
jeopardize eligibility for the Homeowners’ Exemption?
A: No. The exemption is allowed if the owner is expected
to return. However, according to the State Board of Equalization, an
absence of more than one year raises considerable doubt that the owner is
expected to return, and in that case the eligibility may be terminated.
Q: Why do I need to supply Social Security Numbers?
A: Social Security Numbers are used to verify the
eligibility of persons claiming the exemption and to prevent multiple
claims. Claim forms and Social Security Numbers are kept confidential.
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