Military Personnel and Seniors
Property Tax Relief for
All active deployment military personnel, including activated reservists, are eligible for property tax deferral pursuant to the Soldiers and Sailors Relief Act. The Soldiers and Sailors Relief Act applies to all military personnel regardless of duration of military service, financial status or where they are
stationed. Qualifying individuals may elect to defer the payment of their property taxes while called to service to defend the needs of our nation.
Instead of the mandated annual interest rate of 18% imposed under California Law, the unpaid taxes are reduced to interest at the rate of six percent (6%) per annum. While the Act provides for 6% interest per annum of deferred taxes, the San Joaquin County Treasurer-Tax Collector will waive
the interest, penalty, and costs, in addition, tax sale provisions will be suspended on all deferred property taxes.
Once the military actions are concluded or the service person is no longer on active military status, the deferred amount will become due. At such time, our office will provide an installment payment plan as needed.
Please download the application form to be completed by the military servicemember, his/her adult dependent (including spouse), or any other individual authorized by the servicemember to act on his/her behalf. A copy of the servicemember’s military orders must be attached to the application.
APPLICATION FOR PROPERTY TAX RELIEF FOR MILITARY PERSONNEL
Property Tax Exemption
The Disabled Veterans' Exemption reduces the property tax liability on the principal place of residence of qualified veterans who, due to a service-connected injury or disease, have been rated 100% disabled or are being compensated at the 100% rate due to unemployability. An unmarried surviving
spouse of a qualified veteran may also claim the exemption.
There are two levels of the Disabled Veterans' Exemption:
Basic – The basic exemption, also referred to as the $100,000 exemption, is available to all qualifying claimants. The exemption amount is compounded annually by an inflation factor. For example, for 2018, the basic exemption amount is $134,706.
Low-Income – The low-income exemption, also referred to as the $150,000 exemption, is available to qualifying claimants whose annual household income does not exceed a specified income limit. The amounts for both the low-income exemption and the annual income limit are
compounded annually by an inflation factor. For example, for 2018, the low-income exemption amount is $202,060 and the annual household income limit is $60,490.
For detailed information about this program please visit
CLAIM FOR DISABLED VETERANS' PROPERTY TAX EXEMPTION
Veteran’s Exemption of
Business License or Peddler License Fee
Section 16102 of the California Business and Professions Code allows every soldier, sailor, or marine of the United States, who has received an honorable discharge or a release from active duty under honorable conditions from such service, to hawk, peddle, and vend any goods, wares or merchandise owned by him, (except
spirituous, malt, vinous, or other intoxicating liquor), without payment of any license fee.
This fee exemption is subject to annual review and approval. Please download and complete the application form. Mail the application and any supporting documents to the Treasurer-Tax Collector’s Office at P.O. Box 2169, Stockton, CA 95201-2169.
CLAIM FOR VETERAN’S EXEMPTION OF BUSINESS LICENSE OR PEDDLER LICENSE FEE
The State Controller’s Property Tax Postponement Program returned in 2016 after being suspended by the Legislature in 2009. The program allows homeowners who are seniors, are blind, or have a disability to defer current-year property taxes on their principal residence if they meet certain
criteria including 40 percent equity in the home and an annual household income of $45,000 or less.
The 2020-21 filing period for San Joaquin County
is closed. Applications for 2021-22 will be available in September 2021. Please call (800) 952-5661 or email
firstname.lastname@example.org to join their mailing list. For detailed information about this program please visit
Citizens Living in Lincoln Unified School District (excluding Brookside Estates
You may qualify for a reduction of the Mello-Roos Special Tax that was approved by the voters in the Lincoln Unified School District on September 25, 1990, if you meet ALL of the following criteria:
1. You must be at least 62 years of age on or before July 1, 2021.
2. You must be the head of your household or the spouse of the head of your household.
3. No school age children may reside in or claim this dwelling.
4. The address claimed must be your principal residence.
If you meet all of the criteria listed above, you may apply for a senior citizen tax reduction between April 1, 2021 and May 15, 2021, by visiting the Lincoln Unified School District Education Center, located at 2010 West Swain Road between the hours of 8:00 a.m. to 4:30
p.m, weekdays or by calling (209) 953-8716.