A property tax exemption excuses all or a portion of the assessment because the assessee has met some criteria permitted by the California State Constitution. There are exemptions for property used by homeowners, veterans, disabled veterans, churches, religious organizations, welfare organizations and more. Only one type of exemption per property is permitted. San Joaquin County is reimbursed by the State only for property tax revenue lost by the homeowner’s exemption. New homeowners will be sent an exemption application in the mail. Filing is free for the Homeowner's Exemption.