Certain properties, or portions thereof, are exempt from taxation under the California Constitution.
View the California State Board of Equalization video presentation on property tax exemptions.
The most common exemptions are:
- Homeowner's Exemption
- Religious Exemption
- Welfare Institutions Exemption
- Veteran's Exemption
Learn more about exemptions and access exemption forms.
The Assessor is required to assess property at its current market value when a change in ownership occurs, which usually results in an increase in property taxes. There are, however, some changes in ownership that are specifically excluded from reassessment. The most common exclusions are:
- Parent and Child Exclusion
- Builder's Exclusion
- Senior Citizen's Exclusion
Learn more about exclusions and access exclusion forms.
If a property is damaged or destroyed by a major calamity under circumstances beyond the owner's control, such as fire, flood or earthquake, it may be eligible for property tax relief. The loss in value must exceed $10,000 to qualify.
Learn more about Calamity Relief and how to file a claim.