Completed new construction may be excluded from supplemental assessment under certain circumstances. In cases where the property is subdivided into five or more parcels, there is typically no need to file a claim with the Assessor’s Office. In most situations, builders of residential tracts will receive the supplemental exclusion automatically. However, subdivisions of four or fewer parcels require a Claim for New Construction Exclusion filed prior to or within 30 days from the start of construction. If the exclusion is approved, an appraisal is not made until the next lien date or until the property is sold, leased or occupied by the builder. For more information, please call the Assessor's Office.

Claim for New Construction Exclusion (PDF)

Proposition 110 provides that certain construction or modification of existing dwellings can be excluded from property tax increase if the work is performed to make the dwelling more accessible to a permanent and severely disabled person.

Eligibility Requirements:

• The disabled person must be a permanent resident, though not necessarily the owner of the dwelling.
• The dwelling must occupied by the owner and therefore eligible for the Homeowners’ or Disabled Veterans’ Exemption.
• The claim for exclusion must be accompanied by a physician's Certificate of Disability.

Claim for Disabled Home Modification Exclusion

Proposition 19

Proposition 19 applies to transfers that occurred on or after February 16, 2021. Proposition 19 limits the exclusion of parent-child transfers to $1 million, applicable only to a primary residence or family farm.

• Applies to a purchase or transfer of a family home between parents and children, if the property continues as the family home of the transferee.
• To qualify, the home must be eligible for the Homeowners’ Exemption or Disabled Veterans’ Exemption and the exemption applied for within one year of transfer or purchase.
• Current interpretation is that there is no requirement that family farm include a home.
• The value limit is equal to the home or farm's taxable value at the time of transfer plus $1 million.

A Grandparent-Grandchild exclusion is available with the same conditions and requirements, but applies only in the event that both parents of the grandchild are deceased.

BOE-19 Claim for Parent-Child Transfer Exclusion

BOE-19 Claim for Grandparent-Grandchild Transfer Exclusion

Propositions 58 & 193

Propositions 58 and 193 apply to transfers that occurred on or before February 15, 2021. Proposition 58 is previous legislation regarding the parent-child transfer exclusion, and Proposition 193 is previous legislation regarding the grandparent-grandchild transfer exclusion.

BOE-58 Claim for Parent-Child Transfer Exclusion

BOE-58 Claim for Grandparent-Grandchild Transfer Exclusion

The initial purchaser of a building with an active solar energy system may qualify for an exclusion from assessment on that portion of the value attributable to an active solar energy system, less the amount of any rebates. To qualify for this exclusion, a Claim for Solar Energy System New Construction Exclusion must be filed with the Assessor’s Office.

The addition of an active solar energy system to an existing property is automatically excluded from assessment. The property owner need not file an exclusion form for the installation of photovoltaic cells on an existing home.

Claim for Solar Energy System New Construction Exclusion

If you own a home and it is your principal place of residence on January 1, you may apply for an exemption of $7,000 from your assessed value. New property owners will automatically receive a claim form. The exemptions may also apply to a supplemental assessment if the prior owner did not claim the exemption. To receive the full exemption, applicant must file with the Assessor's Office between January 1 and February 15, or within 30 days of a Notice of Supplemental Assessment. The exemption automatically continues each year as long as the applicant continues to own and occupy the property as a primary residence. It is the homeowner's responsibility to terminate the exemption when no longer eligible.

Claim for Homeowners' Exemption

A disabled veteran who is blind in both eyes, has lost the use of two or more limbs, or is totally disabled as a result of a service related injury or disease, may be eligible for a Disabled Veterans' Property Tax Exemption. The Veterans Administration must certify the veteran’s disability. Unmarried surviving spouses of certain deceased veterans may also qualify.

To assist in calculating Household Income for use in applying for the exemption, the form Disabled Veterans' Household Income Worksheet is available.

If you are seeking an exemption for more than four years ago, then you must file a claim for refund with the Clerk of the Board and include the form Worksheet for Claim for Refund of Property Tax Payment(s) with your claim.

Claim for Disabled Veterans' Property Tax Exemption

Real and personal property used for religious, hospital, scientific or charitable purposes may be eligible for a property tax exemption. These exemptions are available to nonprofit organizations that provide services to the community. The following is a partial list of the organizations and/or properties that may qualify:

• Cemetery
• Church or Church School
• Free Public Library
• Free Museum
• Aircraft of Historical Significance
• Lessor of Qualified Leased Property
• Hospital*
• Low-income Housing*
• Elderly/Handicapped Housing*
• Charitable Non-Profit Organization*
• Veterans' Organization*

* Note: Initial eligibility must be determined by the California State Board of Equalization (BOE.) With the BOE issued Organizational Clearance Certificate, the Welfare Exemption Application may be submitted to the Assessor’s Office, which will conduct a further review of eligibility.

Exemption claims must be filed annually beginning on January 1 and no later than February 15th. If the 15th falls on a weekend or legal holiday, then the next business day will be the due date. Failure to file during this time period will subject a claimant to a late filing penalty – not to exceed $250. First-time claimants may file for prior years, but the number of years is subject to the filing penalty and other statutory requirements.

All properties submitted for exemption must be in exempt usage on the tax lien date, January 1st. In general, property vacant or unused on the lien date is not exempt. Under current law, property used primarily for fundraising does not qualify for exemption, though occasional fundraising is allowed within certain prescribed limits. Any exemption granted will only reduce the general tax levy portion of a bill. Bond indebtedness and direct assessments are not exempt under current law. Penalties and fees associated with delinquent tax bills are not exempt.

Claims for Charitable & Institutional Property Tax Exemptions

Additional inquiries on the Welfare Exemption can be directed to the California State Board of Equalization:

Phone: (916) 274-3430
Website: www.boe.ca.gov/proptaxes/welfarevets.htm

Banks or Financial Corporations can claim an exemption on personal property tax. A financial corporation is one which deals primarily in moneyed capital as distinguished from other commodities and whose predominant activities are in substantial competition with the activities of national banks.

If the firm is not subject to the franchise tax rate specified in section 23186, the firm is not a bank or financial corporation and does not qualify for the personal property exemption under section 23182. The personal property of state chartered credit unions, however, is exempt from property taxation.

Claim for Bank or Financial Corporation Exemption Form (PDF)

As of April 1, 2021, Proposition 19 allows persons over 55, or severely disabled of any age, to transfer the "taxable value" of their primary residence to a replacement residence anywhere in the state.

Eligibility Requirements:

• Replacement property must be your principal residence and must be eligible for the Homeowners’ Exemption or Disabled Veterans’ Exemption.
• There is no limit to the market value of the replacement property, but the amount above the value of the original residence will be added to transferred taxable value.
• Replacement property must be purchased or built within two years (before or after) of the sale of the original property.
• Transfer of the taxable value of primary residence can be done up to three times.

Claim for Base Year Value Transfer—Senior or Severely Disabled

As of April 1, 2021, Proposition 19 also allows the victims of a wildfire or a Governor declared disaster may transfer their base year value from a substantially damaged residence (loss of over half the improvement value) to any county in the state. The same conditions and requirements as the base year value transfer for seniors apply, except the age requirement.

Claim for Base Year Value Transfer—Disaster Victim

You may be eligible for property tax relief if your property was damaged or destroyed by a calamity, such as fire or flooding. To qualify, you must file an Application for Reassessment: Property Damaged or Destroyed by Misfortune or Calamity. The form must be filed with the Assessor’s Office within 12 months from the date the property was damaged or destroyed. Property loss must exceed $10,000 for eligibility.

Application for Reassessment of Property Damaged by Misfortune or Calamity

Proposition 3 provides property tax relief, under certain conditions, to a person whose property has been taken by eminent domain proceedings, acquisition by a public entity, or governmental action resulting in a judgment of inverse condemnation.

When a taxpayer purchases or constructs a replacement property for a property being taken by governmental action, under certain conditions, the Assessor can transfer the factored base year value of the original property to the replacement property.

Note: Only the owner of the property taken is eligible for this base year value transfer.

Claim for Base Year Value Transfer—Acquisition by Public Entity

The State Controller’s Property Tax Postponement 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 at least 40 percent equity in the home and an annual household income of $45,000 or less (among other requirements). The deferment of property taxes is secured by a lien against the property which must eventually be repaid.

Learn more about the Property Tax Postponement Program